[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。   3jlh}t>$l  
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acceptance 承兌   t: #6sF  
account 賬戶   Au4 yBm u  
accountant 會計員   :lB=Lr)  
accounting 會計   O9EKRt  
accounting system 會計制度   Jcbw DlUb  
accounts payable 應付賬款   ^1Zeb$Nw'  
accounts receivable 應收賬款   KnsT\>[K  
accumulated profits 累積利益   blTo5NLX  
adjusting entry ?#123;整記錄   ZCB_  
adjustment ?#123;整   cfcim.jB  
administration expense 管理費用   t%'Z<DmG+  
advances 預付   q~3,yyu  
advertising expense 廣告費   u>TZt]h8  
agency 代理   TiYnc3Bz}J  
agent 代理人   hjIT_{mk  
agreement 契約   g>dA$h %  
allotments 分配數   vgUb{D  
allowance 津貼   0KGY\,ae:;  
amalgamation 合併   _io+YzS  
amortization 攤銷   B>GE9y5  
amortized cost 應攤成本   <^z
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annuities 年金   yqi^>Ce0  
applied cost 已分配成本   .G+Pe'4a  
applied expense 已分配費用   = !`j7#:  
applied manufacturing expense 己分配製造費用   _T2=J+"-Kp  
apportioned charge 攤派費用   }; f#^gz'  
appreciation 漲價   VUhbD  
article of association 公司章程   [1F*bI  
assessment 課稅  
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assets 資產   6x Z=^;H  
attorney fee 律師費   #|*F1K  
audit 審計   %,Ap7X3:QT  
auditor 審計員  
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average 平均數   B<~ NS)w  
average cost 平均成本   s
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bad debt 壞賬   ~ug= {b  
balance 餘額   (rkU)Q  
balance sheet 資產負債表   j{NNSi3  
bank account 銀行賬戶   xA9:*>+>  
bank balance 銀行結存   mZx&Xez_G  
bank charge 銀行手續費   u$-U*r  
bank deposit 銀行存款   3bDQk :L  
bank discount 銀行貼現   DSt]{fl`P  
bank draft 銀行匯票   #/I[Jqf  
bank loan 銀行借款   <<i3r|
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bank overdraft 銀行透支   }S3qBQTYL  
bankers acceptance 銀行承兌   /r-aPJX  
bankruptcy 破產   K^B%/T]d  
bearer 持票人   5!EJxP9  
beneficiary 受益人   F$^
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bequest 遺產   CT1ja.\;  
bill 票據   gS:A'@&  
bill of exchange 匯票   C&6IU8l\  
bill of lading 提單   6$ Gep  
bills discounted 貼現票據   Z7RiPSdxp  
bills payable 應付票據   C-Ht(x|  
bills receivable 應收票據   Q4*fc^?u  
board of directors 董事會   Y_]De3:V0B  
bonds 債券   04*6(L)h*  
bonus 紅利   2^)1N>"g  
book value 賬面價值   bk)g;+@  
bookkeeper 簿記員   fgBM_c&9T  
bookkeeping 簿記   OX"j#  
branch office general ledger 支店往來賬戶   >P/][MT  
broker 經紀人   5ux`U{`m  
brought down 接前   mWyqG*-Hb  
brought forward 接上頁   #?XQ7Im  
budget 預算   3q`)*  
by-product 副產品   YS
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by-product sales 副產品銷售   |U_]vMq  
capital 股本   hAm`NJMSO  
capital income 資本收益   1ylk4@`  
capital outlay 資本支出   ZvUC
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capital stock 股本   |gsE2vV  
capital stock certificate 股票   r YF #^  
carried down 移後   JXw^/Y$  
carried forward 移下頁   gl]E_%tH  
cash 現金   J@OB`2?Zv  
cash account 現金賬戶   @c~)W8  
cash in bank 存銀行現金   h(F<h_  
cash on delivery 交貨收款   8@PX7!9  
cash on hand 庫存現金   5r?m&28X  
cash payment 現金支付   [Tnsr(Z  
cash purchase 現購   5bA)j!#)|X  
cash sale 現沽   efD)S92  
cashier 出?#123;員   JKX_q&bUw  
cashiers check 本票   fPR$kch  
certificate of deposit 存款單折   rvyrxw%[  
certificate of indebtedness 借據    CT\;xt,S  
certified check 保付支票   0v]?6wX  
certified public accountant 會計師   /'hCi]b@v  
charges 費用   Z(ZiFPx2Z  
charge for remittances 匯水手續費   7#~+@'Oe  
charter 營業執照   #BQ.R,  
chartered accountant 會計師   NBF MN%  
chattles 動產   !=y]Sv~h  
check 支票   *A~ G_0B  
che stub 支票存根   P1zdK0TM  
closed account 己結清賬戶   Iu{kPyx  
closing 結算   Qjnd6uv{I  
closing entries 結賬紀錄   o=RM-tR`v  
closing stock 期末存貨   h1(j2S`:  
closing the book 結賬   9<vWcq*4  
columnar journal 多欄日記賬  
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combination 聯合   ~h"/Tce  
commission 佣金   !bC+TYsU  
commodity 商品   ^0#;YOk  
common stock 普通股   :=9]c17=  
company 公司   -!)xQvagD.  
compensation 賠償   !J=sk4T  
compound interest 複利   c,Euv>*`  
consignee 承銷人   7 t?*  
consignment 寄銷   ;r/;m\V  
consignor 寄銷人   qClHP)<  
consolidated balance sheet 合併資產負債表   unJ R=~E  
consolidated profit and loss account 合併損益表   S2>c #BQ  
consolidation 合併   `y+
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construction cost 營建成本   2..,Sk  
construction revenue 營建收入   $o+5/c?|  
contract 合同   \j2;4O?`  
control account 統制賬戶   '&99?s`u  
copyright 版權   Jjl%R[mI  
corporation 公司   hu udBc A[  
cost 成本   Bk}><H  
cost accounting 成本會計   +p8BGNW,  
cost of labour 勞工成本   'u4ezwF;  
cost of production 生產成本   ZvGgmLN  
cost of manufacture 製造成本   cV-1?h63  
cost of sales 銷貨成本   X1tXqHJF}  
cost price 成本價格   !vn1v) 6  
credit 貸方   7n o5b] \  
credit note 收款通知單   SI_iI71  
creditor 債權人   i-U4RZE  
crossed check 橫線支票   ?%O3Oi Xz  
current account 往來活期賬戶   3jogD  
current asset 流動資產   Y:ldR  
current liability 流動負債   ]MtFf6&  
current profit and loss 本期損益   )s9',4$eK<  
debit 借方   :y2p@#l#  
debt 債務   dJ:MjQG`W  
debtor 債務人   ^2odr \  
deed 契據  
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deferred assets 遞延資產   'O6]0l  
deferred liabilities 遞延負債   Sb".]>^  
delivery 交貨   W2;N<[wa<u  
delivery expense 送貨費   8wH.et25k  
delivery order 出貨單   LwuF0\  
demand draft 即期匯票   %~NH0oFO  
demand note 即期票據   ^O^:$nXhYy  
demurrage charge 延期費   a4gi,pz$
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deposit 存款   K~RoUE<3[  
deposit slip 存款單   }]UB;id'  
depreciation 折舊   "Dy'Kd%,%/  
direct cost 直接成本   YYg)  
direct labour 直接人工   S>q>K"j^!  
director 董事   A\Txb_x  
discount 折扣  
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discount on purchase 進貨折扣   @OV-KT[>  
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