[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。   ynJ)6n7a  
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acceptance 承兌   r`e6B!p  
account 賬戶   f/U~X;  
accountant 會計員   |{La@X  
accounting 會計   5m\)82s  
accounting system 會計制度   Qjmo{'d  
accounts payable 應付賬款   kNX8y--  
accounts receivable 應收賬款   x^McUfdr|  
accumulated profits 累積利益   zb.sh  
adjusting entry ?#123;整記錄   A@e!~  
adjustment ?#123;整   z&z5EtFUTh  
administration expense 管理費用   Lm+E?Ca  
advances 預付   +1c[!;'  
advertising expense 廣告費   7Ac.^rv5  
agency 代理   r|y\FL  
agent 代理人   \_7'f  
agreement 契約   g\H~Y@'{  
allotments 分配數   ={50>WXE  
allowance 津貼   le6eorK8  
amalgamation 合併   YD#L@:&gv  
amortization 攤銷   $?On,U  
amortized cost 應攤成本   VH] <o0  
annuities 年金   (^m~UN2@~m  
applied cost 已分配成本   @ eYD@!  
applied expense 已分配費用   r9p ((ir  
applied manufacturing expense 己分配製造費用   AvB21~t&]  
apportioned charge 攤派費用   -c#vWuLl  
appreciation 漲價   6t gq.XL^n  
article of association 公司章程   57EL&V%j  
assessment 課稅   6iY(RYZ7-  
assets 資產   rd,!-
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attorney fee 律師費   P`y.3aK  
audit 審計   $|VdGRZ1  
auditor 審計員   zrwzI+4  
average 平均數   =-avzuy#  
average cost 平均成本   NK Rm#  
bad debt 壞賬   Q1!+wC   
balance 餘額   ;8cTy8  
balance sheet 資產負債表   +9M";'\c  
bank account 銀行賬戶   :\^jIKvZ  
bank balance 銀行結存   DHuUEv<  
bank charge 銀行手續費   rj/nn)vv;  
bank deposit 銀行存款   )Jh:~9L%='  
bank discount 銀行貼現   \)W Z D  
bank draft 銀行匯票   3bHB$n  
bank loan 銀行借款   Gsy'':u  
bank overdraft 銀行透支   yc f)*0k  
bankers acceptance 銀行承兌   [S0wwWU |0  
bankruptcy 破產   eL [.;_  
bearer 持票人   [}5mi?v  
beneficiary 受益人   <slrzc_>&  
bequest 遺產   6Q_ZP#oAV  
bill 票據   +y\o^w4sT  
bill of exchange 匯票   0J W =RW  
bill of lading 提單   PB~ r7O]  
bills discounted 貼現票據   8&CQx*  
bills payable 應付票據   s<5PsR  
bills receivable 應收票據   v3wq-  
board of directors 董事會   biRkqc;  
bonds 債券   hJ75(I *j  
bonus 紅利   +mYK  
book value 賬面價值   Yi <1z:\  
bookkeeper 簿記員   FLIU}doc  
bookkeeping 簿記    Dn`  
branch office general ledger 支店往來賬戶   <&tdyAT?&  
broker 經紀人  
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brought down 接前   (~fv;}}v  
brought forward 接上頁   :.(A,  
budget 預算   KfQ?b_H.  
by-product 副產品   D#[<N  
by-product sales 副產品銷售   -op)X>  
capital 股本   0qW"b`9R  
capital income 資本收益   arvKJmD  
capital outlay 資本支出   TgKSE
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capital stock 股本   2SlI5+u  
capital stock certificate 股票   y[GqV_~?Y  
carried down 移後   fh`}~ aQ  
carried forward 移下頁   _>_"cKS  
cash 現金   [kMWsiZ  
cash account 現金賬戶   B_RF)meux  
cash in bank 存銀行現金   <@c@`K  
cash on delivery 交貨收款   R0K{wY58  
cash on hand 庫存現金   iu2O/l#r  
cash payment 現金支付   h<qi[d4X  
cash purchase 現購   Qx&7Ceu"  
cash sale 現沽   ;WgzR_'!'  
cashier 出?#123;員   KL"_h`UW  
cashiers check 本票   uH#X:Vne  
certificate of deposit 存款單折   Ao@WTs9  
certificate of indebtedness 借據   f`8?]@y{  
certified check 保付支票   VO /b&%  
certified public accountant 會計師   (0Jr<16si$  
charges 費用   2nCHL'8N  
charge for remittances 匯水手續費   R_"6E8N  
charter 營業執照   :_Iz( 2hV  
chartered accountant 會計師   gLlA'`!  
chattles 動產   )k]{FM  
check 支票  
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che stub 支票存根   !e+Sa{X  
closed account 己結清賬戶   1B$8<NCQ=?  
closing 結算   'C@yJf  
closing entries 結賬紀錄    O`Htdnu  
closing stock 期末存貨   5acC4v!T  
closing the book 結賬   rl-#Ez  
columnar journal 多欄日記賬   j$4lyDfD  
combination 聯合   3ouo4tf$H.  
commission 佣金   UJjtDV3@_g  
commodity 商品   z?GtC{L9  
common stock 普通股   uE>m3Y(aP  
company 公司   Q |hBGH9:B  
compensation 賠償   ,^jQBD4={  
compound interest 複利   ry+|gCZ  
consignee 承銷人   w ^:@g~  
consignment 寄銷   N:EljzvP}  
consignor 寄銷人   lB7/oa1]>  
consolidated balance sheet 合併資產負債表   TQOJN  
consolidated profit and loss account 合併損益表   X@/X65=[  
consolidation 合併  
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construction cost 營建成本   8E>2 6@.  
construction revenue 營建收入   /K;AbE  
contract 合同   Fxn=+Xgg  
control account 統制賬戶   0* j\i@  
copyright 版權   '1d0 *5+6k  
corporation 公司   9l,8:%X_  
cost 成本   %Rf{v5  
cost accounting 成本會計   {;o54zuKf  
cost of labour 勞工成本   dvglh?7d  
cost of production 生產成本   ebLt: gGo  
cost of manufacture 製造成本   Kr`.q:0GK  
cost of sales 銷貨成本   mS.!lkV  
cost price 成本價格   nO;ox*Bk+8  
credit 貸方   7,Q7`}gBf  
credit note 收款通知單   qj^A  
creditor 債權人   24fN3  
crossed check 橫線支票   8jiBLZkRf  
current account 往來活期賬戶   e.(RhajB  
current asset 流動資產   1uzK(j8w  
current liability 流動負債   @JOsG-VW~  
current profit and loss 本期損益   $U2Jq@G*  
debit 借方   @?</8;%3W  
debt 債務   6!){-IV  
debtor 債務人   5oOs.(m|*C  
deed 契據   "AIS6%,  
deferred assets 遞延資產   % QaWg2Y=  
deferred liabilities 遞延負債   $G Vf;M2*  
delivery 交貨   [p)2!]y  
delivery expense 送貨費   {@Z*.G^  
delivery order 出貨單   V3axwg_  
demand draft 即期匯票   !H @nAz  
demand note 即期票據   -CPLgT  
demurrage charge 延期費   {q&A/  
deposit 存款   k;.<DN  
deposit slip 存款單   E.yc"|n7l2  
depreciation 折舊   o Y<vKs^  
direct cost 直接成本   7K!n'dAi6  
direct labour 直接人工   $:?=A5ttuo  
director 董事   4Cvo^k/I  
discount 折扣   V_9\Ax'X  
discount on purchase 進貨折扣   K81&BVx/  
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