[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。   R)DNFc:  
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acceptance 承兌   Wvzzjcr(j  
account 賬戶   ~*Sbn~U  
accountant 會計員   Ty,)mx){)  
accounting 會計   &>wce5uV  
accounting system 會計制度   S<bz7 k9  
accounts payable 應付賬款   GwIfGixqH  
accounts receivable 應收賬款   c<t3y7  
accumulated profits 累積利益   Rs(CrB/M  
adjusting entry ?#123;整記錄   {"@b`  
adjustment ?#123;整   7! A%6  
administration expense 管理費用   >stVsFdV)  
advances 預付   eL$U M  
advertising expense 廣告費   ,oi`BOh  
agency 代理   gPhw.e""  
agent 代理人   1\.zOq#  
agreement 契約   %?9r
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allotments 分配數   ~IJZM`gN  
allowance 津貼   {dr&46$p  
amalgamation 合併   Lw+ 1|  
amortization 攤銷   6^z\;,p  
amortized cost 應攤成本   bQ\-6dOtv  
annuities 年金   ,B/p1^;.  
applied cost 已分配成本   "!_ 4%z-  
applied expense 已分配費用   6/WK((Fd  
applied manufacturing expense 己分配製造費用   RNrYT|  
apportioned charge 攤派費用   +qW w
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appreciation 漲價   {ALBmSapK"  
article of association 公司章程   QGCdeE$K  
assessment 課稅   .0*CT:1=0  
assets 資產   :`"T Eif  
attorney fee 律師費   n4_:#L?  
audit 審計   +K?N:w  
auditor 審計員   _*?"[TYfX  
average 平均數   p31rhe   
average cost 平均成本   gBiQIhz  
bad debt 壞賬   R_*D7|v  
balance 餘額   LXfeXWw?,  
balance sheet 資產負債表   q?]@' ^:;  
bank account 銀行賬戶   '?>O  
bank balance 銀行結存   ~FCSq :_  
bank charge 銀行手續費   "i<3}6/*  
bank deposit 銀行存款   )s7Tv#[  
bank discount 銀行貼現   @
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bank draft 銀行匯票   a):Run  
bank loan 銀行借款   JW.&uV1Z  
bank overdraft 銀行透支   OFL+Q~~C  
bankers acceptance 銀行承兌   Jc#)T;#6  
bankruptcy 破產   D>#v 6XI  
bearer 持票人   !m:PBl5  
beneficiary 受益人   2WECQl=r  
bequest 遺產   W;}u 2GH  
bill 票據  
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bill of exchange 匯票   ?;#3U5$v  
bill of lading 提單   {F9Qy0.*u  
bills discounted 貼現票據   {S:3 FI  
bills payable 應付票據   4Z p5o`*g2  
bills receivable 應收票據   IEr`6|X  
board of directors 董事會   T]Td4T!  
bonds 債券   2?7hUaHX  
bonus 紅利   <7-,`   
book value 賬面價值   DW%K'+@M
 
bookkeeper 簿記員   Cy> +j{%!  
bookkeeping 簿記   T2PFE4+Dp  
branch office general ledger 支店往來賬戶   3R[J,go  
broker 經紀人   j%y+W{ Q[  
brought down 接前   Iybpk?,M+  
brought forward 接上頁   /ZN5WK  
budget 預算   `xAJy5  
by-product 副產品   # _L&  
by-product sales 副產品銷售   h)RM9813<  
capital 股本   E=~WQ13Q  
capital income 資本收益   WHavz0knf[  
capital outlay 資本支出   ?,e:c XhE2  
capital stock 股本   ^F0jI5j).  
capital stock certificate 股票   bme#G
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carried down 移後   e6xjlaKb  
carried forward 移下頁   z>g& ?vo2  
cash 現金   ? /X6x1PN  
cash account 現金賬戶   1xV1#'@[Jd  
cash in bank 存銀行現金   dQ~
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cash on delivery 交貨收款   k*6eZ7  
cash on hand 庫存現金   (s*Uz3sq  
cash payment 現金支付    %!h+  
cash purchase 現購   jy|xDQ  
cash sale 現沽   WWD@rnsVf  
cashier 出?#123;員   A8/4:>Is  
cashiers check 本票   F(fr,m3  
certificate of deposit 存款單折   rL/7wa  
certificate of indebtedness 借據   l hp:
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certified check 保付支票   }'
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certified public accountant 會計師   7TY"{?~O5  
charges 費用   neH"ks5  
charge for remittances 匯水手續費   3o/a8  
charter 營業執照   E004"E<E  
chartered accountant 會計師   V)jhyCL  
chattles 動產   -^Va]Lk  
check 支票   !@1!ld  
che stub 支票存根   Yaepy 3F  
closed account 己結清賬戶   Px&Mi:4tG  
closing 結算   b>._ r
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closing entries 結賬紀錄   leJd){  
closing stock 期末存貨   ]
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closing the book 結賬   SV z.d/3Y  
columnar journal 多欄日記賬   7W
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combination 聯合   8}@a?QS(&  
commission 佣金   P*sCrGO%  
commodity 商品    ?C\9
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common stock 普通股   d_B5@9e#  
company 公司   "S#hzrEdYI  
compensation 賠償   El}z^e  
compound interest 複利   H@2+wr)$}  
consignee 承銷人   `"4EE}eQc
 
consignment 寄銷   V@f#/"u'  
consignor 寄銷人   _zwu K
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consolidated balance sheet 合併資產負債表   0q!{&pt  
consolidated profit and loss account 合併損益表   biK.HL\V  
consolidation 合併   U%l{>*
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construction cost 營建成本  
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construction revenue 營建收入   \zyGJyy.  
contract 合同   /V
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control account 統制賬戶   \C|06Bs$  
copyright 版權   =p$Wo  
corporation 公司   8=uljn/  
cost 成本   T+hW9pa)  
cost accounting 成本會計    /9Xf[<  
cost of labour 勞工成本   }qPo%T  
cost of production 生產成本   '5\1uB PKW  
cost of manufacture 製造成本   j]^]p;An  
cost of sales 銷貨成本   1tc9STYR}  
cost price 成本價格   1]~}0;,  
credit 貸方   %Kp}Wo6  
credit note 收款通知單   1XRVbQt  
creditor 債權人   Q5JeL6t  
crossed check 橫線支票   wS4wED&a  
current account 往來活期賬戶   |{Q,,<C  
current asset 流動資產   ^;bkU|(`6  
current liability 流動負債   SYx)!n6U  
current profit and loss 本期損益   \ 3N#%  
debit 借方  
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debt 債務   o 8U2vMH  
debtor 債務人   K .~U% v}  
deed 契據   mH"`46  
deferred assets 遞延資產   8Qh/=Ir  
deferred liabilities 遞延負債   HY:
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delivery 交貨   Fy^\Uw  
delivery expense 送貨費   LX'US-B.!  
delivery order 出貨單   lhU#/}Z  
demand draft 即期匯票   ?hYe4tc-#  
demand note 即期票據   ~5b %~:  
demurrage charge 延期費   nFSa~M  
deposit 存款   lLv0lf  
deposit slip 存款單   3-D!ZS&  
depreciation 折舊   ^y,ip=<5\3  
direct cost 直接成本   I(4k{=\ph]  
direct labour 直接人工   r{
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director 董事   `Ii>wb  
discount 折扣   MRc^lYj{  
discount on purchase 進貨折扣   IcZ'KV  
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