[专业英语]2011年注册会计师考试常见英语单词辅导（三） [复制链接]

      2011年注册会计师考试常见英语单词辅导（三），consolidated profit and loss account 合併損益表。   _&e$?hY  
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acceptance 承兌   N"A`tc5&  
account 賬戶   _B7+n"t\r  
accountant 會計員   {ep.So6  
accounting 會計   >hO9b;F}  
accounting system 會計制度   dy3fZ(=q^  
accounts payable 應付賬款   I R~szUY6  
accounts receivable 應收賬款   LG;U?:\  
accumulated profits 累積利益   d~#:t~ $,  
adjusting entry ?#123;整記錄   z!aU85y  
adjustment ?#123;整   e[Jh7r>'  
administration expense 管理費用   @t2S"s$m  
advances 預付   _*++xF1  
advertising expense 廣告費   t6Nkv;)>@  
agency 代理   N#GMvU
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agent 代理人   Ou{VDE  
agreement 契約   eI1C0Uz1  
allotments 分配數   ]JHInt  
allowance 津貼   H1r8n$h  
amalgamation 合併   @ \*Zq  
amortization 攤銷   ?*&
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amortized cost 應攤成本   f&!{o=  
annuities 年金   "'~&D/7  
applied cost 已分配成本   /YHnt-}v,  
applied expense 已分配費用   *_@$"9  
applied manufacturing expense 己分配製造費用   95sK;`rE+  
apportioned charge 攤派費用   v+C%t!dx  
appreciation 漲價   @T%8EiV  
article of association 公司章程   ^#]eCXv  
assessment 課稅   ` >[Offhd  
assets 資產   O% 8>siU  
attorney fee 律師費   X*t2h3"}  
audit 審計   %R  P\,|  
auditor 審計員   4o<' fY  
average 平均數   y.gjs<y  
average cost 平均成本   |!L0X@ >  
bad debt 壞賬   ~z'Y(qG  
balance 餘額   5%"sv+iO  
balance sheet 資產負債表   !M}ZK(  
bank account 銀行賬戶   S3^(L   
bank balance 銀行結存   S5[}kfe  
bank charge 銀行手續費   Cy6%f?j  
bank deposit 銀行存款   $:D\yZ,  
bank discount 銀行貼現   q<Y#-Io%3  
bank draft 銀行匯票   pYh\l.@qf  
bank loan 銀行借款   4VhKV JX  
bank overdraft 銀行透支   FiKGB\_]  
bankers acceptance 銀行承兌   ~:99 )AOM  
bankruptcy 破產   wQYW5X  
bearer 持票人   @PV3G KJ  
beneficiary 受益人   {J-Ojw|Y b  
bequest 遺產   2E0oLl[  
bill 票據   \lF-]vz*  
bill of exchange 匯票   ''}2JJU{  
bill of lading 提單   f1q0*
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bills discounted 貼現票據   @ b{$s  
bills payable 應付票據   ~0rvrDDg  
bills receivable 應收票據   x{S2   
board of directors 董事會   Va^(cnwa  
bonds 債券   4P?@N
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bonus 紅利   *fI\|%K  
book value 賬面價值   ' ^(qlCI  
bookkeeper 簿記員   hfpis==  
bookkeeping 簿記   8|tnhA]~  
branch office general ledger 支店往來賬戶   ; jrmr`l=  
broker 經紀人   }$#PIyz  
brought down 接前   f1 `E-  
brought forward 接上頁   f=-R<l  
budget 預算   D&1(qi=x&  
by-product 副產品   @[bFlqsE  
by-product sales 副產品銷售   ohi0_mBz  
capital 股本   zGa V^X  
capital income 資本收益   k0,]2R  
capital outlay 資本支出   *hh iIiog+  
capital stock 股本   :A5h<=[  
capital stock certificate 股票   3-BC4y/  
carried down 移後   7=a e^GKo  
carried forward 移下頁   \lK `  
cash 現金   0a:@DOzT  
cash account 現金賬戶   Tj
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cash in bank 存銀行現金   cXK.^@du  
cash on delivery 交貨收款   ]3uj~la  
cash on hand 庫存現金   zA|)9Dq  
cash payment 現金支付   [< X ~m  
cash purchase 現購   lD$\t/8B  
cash sale 現沽   oo|Nu+  
cashier 出?#123;員   %$=2tfR  
cashiers check 本票   oiQ:&$y  
certificate of deposit 存款單折   fzUG1|$e  
certificate of indebtedness 借據   W&7(  
certified check 保付支票   1i;Cw/mr  
certified public accountant 會計師   }O2P>Z?V  
charges 費用   b?:?"  
charge for remittances 匯水手續費   S2EV[K8#  
charter 營業執照   l0eh}d  
chartered accountant 會計師   63kZ#5g(Dw  
chattles 動產   Fi# 9L  
check 支票   t:n$ 9WB)  
che stub 支票存根   p,14'HS%@  
closed account 己結清賬戶   1z_1Hl  
closing 結算   M6y|;lh''c  
closing entries 結賬紀錄   |{La@X  
closing stock 期末存貨   5m\)82s  
closing the book 結賬   Qjmo{'d  
columnar journal 多欄日記賬   _O&P!hI  
combination 聯合   37*2/N2  
commission 佣金   g|M>C:ZT  
commodity 商品   zm#%]p80f  
common stock 普通股   |Rz}bsrZ  
company 公司   2\CZ"a#[  
compensation 賠償   NT{'BJ  
compound interest 複利   @{ L|&Mk!  
consignee 承銷人   {dlG3P='`f  
consignment 寄銷   ps*iE=D  
consignor 寄銷人   L;fz7?_j  
consolidated balance sheet 合併資產負債表   v!AfIcEV  
consolidated profit and loss account 合併損益表   G`f|#-}  
consolidation 合併   N!<X%Ym  
construction cost 營建成本   d}wE4(]b  
construction revenue 營建收入   {"O-/* f+(  
contract 合同   V-18~+F~"a  
control account 統制賬戶   K6,d{n  
copyright 版權   G<Urj+3/Xo  
corporation 公司   H%ScrJ#V  
cost 成本   u$qazj  
cost accounting 成本會計   &:~9'-O  
cost of labour 勞工成本   ?8)k6:  
cost of production 生產成本    d"S\j@  
cost of manufacture 製造成本   &D&U!3~(  
cost of sales 銷貨成本   
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cost price 成本價格   h~q5GhY!9  
credit 貸方   y2nT)nL  
credit note 收款通知單   gp+@+i>b+[  
creditor 債權人   L%Ms?`i,  
crossed check 橫線支票   NK Rm#  
current account 往來活期賬戶   QN#tj$x  
current asset 流動資產   ek d[|g  
current liability 流動負債   EmyE%$*T  
current profit and loss 本期損益   ktM7L{Nz  
debit 借方   )Jh:~9L%='  
debt 債務   Q)5V3Q]@^  
debtor 債務人   /1eeNbd  
deed 契據   lInf,Q7W  
deferred assets 遞延資產   P.djR)YI  
deferred liabilities 遞延負債   [}5mi?v  
delivery 交貨   M]xf
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delivery expense 送貨費   C%#u2C2  
delivery order 出貨單   ^ZFK:|Ju  
demand draft 即期匯票   s<5PsR  
demand note 即期票據   uW4.Q_O!H  
demurrage charge 延期費   9[[$5t`8  
deposit 存款   h r6?9RJY  
deposit slip 存款單   N9~'\O$'7  
depreciation 折舊   k h6n(B\  
direct cost 直接成本   -*qoF(/U  
direct labour 直接人工   k&n
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director 董事   bnH:|-?q  
discount 折扣   rx@2Dmt6  
discount on purchase 進貨折扣   T&j:gg  
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