[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。   &*L:4By)]  
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acceptance 承兌   j3z&0sc2(0  
account 賬戶   2{**bArV  
accountant 會計員   _Z5l Nu  
accounting 會計   A-.j v  
accounting system 會計制度   6}{2W<  
accounts payable 應付賬款   PX(Gx%s|  
accounts receivable 應收賬款   (zye Ch  
accumulated profits 累積利益   $5cLhi"`  
adjusting entry ?#123;整記錄   <@5#  
adjustment ?#123;整   Q|+m)A4@  
administration expense 管理費用   *F~"4g  
advances 預付   3vmLftZE}  
advertising expense 廣告費   "D8xHHb  
agency 代理   Qn<J@%  
agent 代理人   WB$Z<m:  
agreement 契約   0Q%'vBX\`  
allotments 分配數   #Rjm3#gc  
allowance 津貼   MdZ7Yep  
amalgamation 合併   -Qqb/y  
amortization 攤銷   #.a4}ya19  
amortized cost 應攤成本   L{'qZ#N[  
annuities 年金   rb&^ei9B  
applied cost 已分配成本   =F8uuYX%m  
applied expense 已分配費用   (/Z~0hA[Q  
applied manufacturing expense 己分配製造費用   az
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apportioned charge 攤派費用   =@V4V} ?  
appreciation 漲價   u.8vXc  
article of association 公司章程   >x&$lT{OY  
assessment 課稅   NzNAhlXj3  
assets 資產   BP*
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attorney fee 律師費   HC}D <FX|  
audit 審計   C[?
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auditor 審計員   rm(<?w%'?  
average 平均數   W"VN2  
average cost 平均成本   k s sXi6^  
bad debt 壞賬   cd*y{Wt  
balance 餘額   !W]># Pm  
balance sheet 資產負債表   lb`P9mbr+  
bank account 銀行賬戶   {Am\%v\  
bank balance 銀行結存   2P@>H_JFF  
bank charge 銀行手續費   -:cS}I  
bank deposit 銀行存款   HSp*lHU  
bank discount 銀行貼現   !)
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bank draft 銀行匯票   ,t61IU3"  
bank loan 銀行借款   j$&k;S  
bank overdraft 銀行透支   DV*8Mkzg  
bankers acceptance 銀行承兌   ^yH|k@y  
bankruptcy 破產   mcS/-DaN?  
bearer 持票人   u|BD
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beneficiary 受益人   w&`gx6?-na  
bequest 遺產   WO^smCk  
bill 票據   i LK8Wnrq  
bill of exchange 匯票   >sPu*8D40a  
bill of lading 提單   $vlgiJ&f  
bills discounted 貼現票據   v#YO3nD  
bills payable 應付票據   >UWLT;N/W  
bills receivable 應收票據   burEo
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board of directors 董事會   1Qhx$If~  
bonds 債券   wToz{!n  
bonus 紅利   )|uPCZdLZ  
book value 賬面價值   dUOjPq97  
bookkeeper 簿記員   /o+, =7hY  
bookkeeping 簿記   # e+%;5\  
branch office general ledger 支店往來賬戶   }9<aX Y,  
broker 經紀人   TBrAYEk  
brought down 接前   Qj[4gN?}=  
brought forward 接上頁   %jKR\f G  
budget 預算   ZRD*^9)  
by-product 副產品   7<|1 xOT  
by-product sales 副產品銷售   ')Ozz<{  
capital 股本   Nz*qz"T  
capital income 資本收益   H<X4R  
capital outlay 資本支出   hLYSYMUb  
capital stock 股本   ]A9Vh  
capital stock certificate 股票   CH`4FR.-  
carried down 移後   $-M1<?5  
carried forward 移下頁   1fViW^l_  
cash 現金   JW lH(-U4|  
cash account 現金賬戶   qSkt }F%'  
cash in bank 存銀行現金   <)?H98S  
cash on delivery 交貨收款   zdU<]ge  
cash on hand 庫存現金   q|=tt(}G  
cash payment 現金支付   6"-LGK:  
cash purchase 現購   mZ ONxR6q$  
cash sale 現沽   Dn<2.!ZKQ  
cashier 出?#123;員   +CX2W(
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cashiers check 本票   Qn[4&nUD  
certificate of deposit 存款單折  
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certificate of indebtedness 借據   z})H$]:$  
certified check 保付支票   (gl CTF9v  
certified public accountant 會計師   )1~4Tl,S  
charges 費用   @UkcvhH  
charge for remittances 匯水手續費   [WY NA- O  
charter 營業執照   \dbpCZ  
chartered accountant 會計師   3`SLMPI  
chattles 動產   !i.`m-J*  
check 支票   9n|H%AC  
che stub 支票存根   W-7yi`5  
closed account 己結清賬戶   g3e\'B'  
closing 結算   , $78\B^  
closing entries 結賬紀錄   "aB]?4  
closing stock 期末存貨   (^eE8j/K  
closing the book 結賬   Ds&)0Iwf  
columnar journal 多欄日記賬   YPf&y"E&H  
combination 聯合   ,UH`l./3DX  
commission 佣金   8^c|9ow  
commodity 商品   Gv?3}8Wp  
common stock 普通股   qNC.|R  
company 公司   67/hhO  
compensation 賠償   75Jh(hd(  
compound interest 複利   ~Jp\'P7*  
consignee 承銷人   NZi5rXN  
consignment 寄銷   Ju)2J?Xs5  
consignor 寄銷人   YpL{c*M  
consolidated balance sheet 合併資產負債表    i\},  
consolidated profit and loss account 合併損益表   VP0wa>50!  
consolidation 合併   TcO@q ]+S  
construction cost 營建成本   p?0 a"5Q  
construction revenue 營建收入   + 5sTGNG  
contract 合同   Z&JW}''n|F  
control account 統制賬戶   /_o1b_1U  
copyright 版權  
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corporation 公司   i?4vdL8M  
cost 成本   JgYaA*1X  
cost accounting 成本會計   ^[\F uSL  
cost of labour 勞工成本   {B\ar+9>  
cost of production 生產成本   3$(1LN  
cost of manufacture 製造成本   }4A+J"M4y  
cost of sales 銷貨成本   ,)S|%tDW  
cost price 成本價格   DH)@8)C  
credit 貸方   Q4CxtY  
credit note 收款通知單   WH/
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creditor 債權人   @"'1"$  
crossed check 橫線支票   ?G0=\U< o,  
current account 往來活期賬戶   ylmf^G@JC  
current asset 流動資產   *oZBv4Vh   
current liability 流動負債   o
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current profit and loss 本期損益   :HMnU37m W  
debit 借方   {j ${i  
debt 債務   #Rl I([f|&  
debtor 債務人   ran Q_\  
deed 契據   HMrS::  
deferred assets 遞延資產   .OX.z~":y  
deferred liabilities 遞延負債   |1T2<ZT  
delivery 交貨   %I&Hx<Hj  
delivery expense 送貨費   :T5l0h-eC  
delivery order 出貨單   [=S@lURzm@  
demand draft 即期匯票   q`"gT;3S  
demand note 即期票據   hgfCM  
demurrage charge 延期費   5~aSkg,MD  
deposit 存款   \96?OCdr  
deposit slip 存款單   &AZr(>  
depreciation 折舊   ao
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direct cost 直接成本   EoIP#Cnd1  
direct labour 直接人工   >9uDY+70I3  
director 董事   1i$9x$4~E  
discount 折扣   pWO,yxr:  
discount on purchase 進貨折扣   T% Kj >
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