[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。   8Ck:c45v  
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acceptance 承兌   2u#
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account 賬戶   rP#@*{";  
accountant 會計員   &W|
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accounting 會計   <>
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accounting system 會計制度   A}[Lk#|n  
accounts payable 應付賬款   xR;Xx;  
accounts receivable 應收賬款   pE15[fJ`  
accumulated profits 累積利益   1!BV]&,[  
adjusting entry ?#123;整記錄   6n;ewl}  
adjustment ?#123;整   ou96 P<B  
administration expense 管理費用   N!Kd VDdT|  
advances 預付   J& yDX>  
advertising expense 廣告費   ,]20I _  
agency 代理   NE3G!qxL  
agent 代理人   @CWfhc-Ub  
agreement 契約   AE^&hH0^  
allotments 分配數   5%,n[qj4IT  
allowance 津貼   F'|,(P  
amalgamation 合併   l.b  
amortization 攤銷   }2DeqY  
amortized cost 應攤成本   #`}g?6VHo  
annuities 年金   0D0#*J  
applied cost 已分配成本   9$S2:2(G  
applied expense 已分配費用   ~5]AXi'e~  
applied manufacturing expense 己分配製造費用   b@5&<V;r2  
apportioned charge 攤派費用   uodO^5"-  
appreciation 漲價   [y>Q3UqN  
article of association 公司章程   E/AM<eN  
assessment 課稅   I]ywO4  
assets 資產   H$\?D+xlf  
attorney fee 律師費   G{ F>=z"(l  
audit 審計   !YAkHrF`[0  
auditor 審計員   uA\A4  
average 平均數   y$\K@B4  
average cost 平均成本   f {^n<\Jh  
bad debt 壞賬   ; Sh|6  
balance 餘額   ,gD30Pylz  
balance sheet 資產負債表   cF,u)+2b|6  
bank account 銀行賬戶   |oO0%#1H  
bank balance 銀行結存   $
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bank charge 銀行手續費   _%<7!|"  
bank deposit 銀行存款   x-Xb4?{  
bank discount 銀行貼現   F-_RL-hbN%  
bank draft 銀行匯票   :UFf6T?  
bank loan 銀行借款   PS \QbA  
bank overdraft 銀行透支   7+=j]+O  
bankers acceptance 銀行承兌   T /[)U  
bankruptcy 破產   QF-.")Z  
bearer 持票人   y~U+MtSf#  
beneficiary 受益人   \U~ggg0h  
bequest 遺產   /?2yo{Fg  
bill 票據   9DPf2`*$  
bill of exchange 匯票   l  4~'CLi  
bill of lading 提單   zA( 2+e 7  
bills discounted 貼現票據   V@cRJ3ZF  
bills payable 應付票據   0Dh a1[=  
bills receivable 應收票據   :gQc@)jZ(*  
board of directors 董事會   5dY IL
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bonds 債券   B}r@xz  
bonus 紅利   Km\M/j|  
book value 賬面價值   /Tv< l  
bookkeeper 簿記員   d7KeJ$xy}p  
bookkeeping 簿記   hhYo9jTHW  
branch office general ledger 支店往來賬戶   ^{Syg; F=  
broker 經紀人   4p %`
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brought down 接前   1F[; )@  
brought forward 接上頁   ]T zN*6o  
budget 預算   U.>n ]/&  
by-product 副產品   Jz3q Pr  
by-product sales 副產品銷售   <-FZ-asem  
capital 股本   Eb{TKz?  
capital income 資本收益   ~49+$.2  
capital outlay 資本支出   V @
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capital stock 股本   9f BD.9A  
capital stock certificate 股票   t7)Y@gRy  
carried down 移後   mHw1n=B  
carried forward 移下頁   #gsAw na3  
cash 現金   :i:Zc~%  
cash account 現金賬戶   Qy4AuMU2  
cash in bank 存銀行現金   )xTp7YnZ;  
cash on delivery 交貨收款   5'oWd e  
cash on hand 庫存現金   yd>kJk^~/  
cash payment 現金支付   Y]P $|JW):  
cash purchase 現購   -4GSGR'L&y  
cash sale 現沽   : PQA9U|  
cashier 出?#123;員   3OM\R%M  
cashiers check 本票   K8e>sU.  
certificate of deposit 存款單折   u45e>F=  
certificate of indebtedness 借據   '@pav>UPD  
certified check 保付支票   S"N@.n[  
certified public accountant 會計師   /dWuHS  
charges 費用   {/B) YR  
charge for remittances 匯水手續費   m=%W<8[V  
charter 營業執照   )NyGV!Zuu  
chartered accountant 會計師   eb( =V*  
chattles 動產   guFR5>-L  
check 支票   C'zMOR6c  
che stub 支票存根   p8F|]6Z  
closed account 己結清賬戶   pRt )B`#  
closing 結算   Z39^nGO  
closing entries 結賬紀錄   E}"&?oY  
closing stock 期末存貨   )Dq
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closing the book 結賬   %\5y6  
columnar journal 多欄日記賬   XtQ3$0{*%  
combination 聯合   %f:'A%'Qb  
commission 佣金   hpAIIgn  
commodity 商品   $dwv1@M2  
common stock 普通股   urtcSq&H'  
company 公司   Uhg[#TUK  
compensation 賠償   ?$r+#'asd(  
compound interest 複利   
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consignee 承銷人   7&HP2r  
consignment 寄銷   )Hev-C"  
consignor 寄銷人   y{jv-&!xB  
consolidated balance sheet 合併資產負債表   EaP#~x  
consolidated profit and loss account 合併損益表   ODEy2).  
consolidation 合併   4&`66\p;  
construction cost 營建成本   tgrQ $Yjk  
construction revenue 營建收入   "rAm6b-`  
contract 合同   ]FFU,me2  
control account 統制賬戶   tQ|b?3  
copyright 版權   IM +Dm  
corporation 公司   ^g~-$t<!  
cost 成本   )
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cost accounting 成本會計   -$T5@  
cost of labour 勞工成本   &4{%3w_/  
cost of production 生產成本   A;Zg:  
cost of manufacture 製造成本   4@8i,q>  
cost of sales 銷貨成本   x/9`2X`~  
cost price 成本價格   
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credit 貸方   ~t#'X8.)  
credit note 收款通知單   G~m(
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creditor 債權人   TF M}
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crossed check 橫線支票   2etlR  
current account 往來活期賬戶   Gg-<3z  
current asset 流動資產   )hQ`l d7B  
current liability 流動負債   uO":\<1#  
current profit and loss 本期損益   ]v9<^!  
debit 借方   kxf'_Nzy  
debt 債務   2;kab^iv'  
debtor 債務人   m6IZGl7%  
deed 契據   FPcgQ v;p  
deferred assets 遞延資產   q<;9!2py  
deferred liabilities 遞延負債   Sfvi|kZX  
delivery 交貨   IE,g  
delivery expense 送貨費   ;9prsvf  
delivery order 出貨單   j"YJ1R-5  
demand draft 即期匯票   -iJ[9O  
demand note 即期票據   2b3*zB*@V  
demurrage charge 延期費   wI`uAZ="  
deposit 存款   Ebq5P$  
deposit slip 存款單   8fDnDA.e  
depreciation 折舊   kB~:HQf  
direct cost 直接成本   3$y]#
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direct labour 直接人工   L8ZCGW\Rr  
director 董事   M8g=t[\  
discount 折扣   q=R=z$yr  
discount on purchase 進貨折扣   n P69W  
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