[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。   -VP_Aw$  
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acceptance 承兌   mq4VwT  
account 賬戶   HUbXJsSP  
accountant 會計員   3wQ\L=  
accounting 會計   @Ph'!  
accounting system 會計制度   -6^Ee?"  
accounts payable 應付賬款   F*Ul#yX  
accounts receivable 應收賬款   3f:]*U+O  
accumulated profits 累積利益   |w-s{L3@+  
adjusting entry ?#123;整記錄   X>Z83qV5d!  
adjustment ?#123;整   %Rf{v5  
administration expense 管理費用   {;o54zuKf  
advances 預付   dvglh?7d  
advertising expense 廣告費   ebLt: gGo  
agency 代理   4$4Tx9C  
agent 代理人   F5{GMn;j  
agreement 契約   COd~H  
allotments 分配數   ZI c-^&`r=  
allowance 津貼   ,t|_Nc  
amalgamation 合併  
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amortization 攤銷   9e&*++vf  
amortized cost 應攤成本   (~(FQ:L%U  
annuities 年金   PGb}Y {  
applied cost 已分配成本   >n1UK5QD  
applied expense 已分配費用   iphdJZ/f  
applied manufacturing expense 己分配製造費用   Ko "JH=<  
apportioned charge 攤派費用   6!){-IV  
appreciation 漲價   I,V'J|=j  
article of association 公司章程   McN'J.Sxp  
assessment 課稅   la
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assets 資產   [TT:^F(Y  
attorney fee 律師費   :ra[e(l9  
audit 審計   Z7Nhb{  
auditor 審計員   ) urUaE  
average 平均數  
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average cost 平均成本   =wa5\p/  
bad debt 壞賬   syb$%  
balance 餘額   dhuIVBp!!e  
balance sheet 資產負債表   Mi`t $hmP  
bank account 銀行賬戶   5KssfI a  
bank balance 銀行結存   2O2d*Ld>  
bank charge 銀行手續費   ePxf.U  
bank deposit 銀行存款   avq J[R  
bank discount 銀行貼現   j>~@vq  
bank draft 銀行匯票   fJi?~[5<  
bank loan 銀行借款   Nt[&rO3s  
bank overdraft 銀行透支   RC!T1o~L  
bankers acceptance 銀行承兌   1+-F3ROP  
bankruptcy 破產   ^!O2Fw  
bearer 持票人   ">nFzg?Y  
beneficiary 受益人   U*T :p>&  
bequest 遺產   xCMuq9zt@  
bill 票據   Tn$| Xa+:s  
bill of exchange 匯票   lPz5.(5'  
bill of lading 提單   Q FhQfn  
bills discounted 貼現票據   <q|eG\01S  
bills payable 應付票據   +:z%#D  
bills receivable 應收票據   ,qhv(  
board of directors 董事會   ,UD5>Ai  
bonds 債券   =gSACDTc  
bonus 紅利   Ll^9,G"Tt  
book value 賬面價值   11JO[  
bookkeeper 簿記員   @Tsdgx8  
bookkeeping 簿記   >k u7{1)  
branch office general ledger 支店往來賬戶   EtcXzq>w  
broker 經紀人   TJs@V>,  
brought down 接前   nm<S #i*  
brought forward 接上頁   ^X<ytOd5  
budget 預算   Q\$cBSJC1  
by-product 副產品   4 _\]zhS  
by-product sales 副產品銷售   'RCX6TKBnR  
capital 股本   y(Q.uYz*  
capital income 資本收益   uL@'Hv A  
capital outlay 資本支出   @'S !G"\  
capital stock 股本  
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capital stock certificate 股票   a#,lf9M  
carried down 移後   0y#TGM|0D  
carried forward 移下頁   j<i:rk|  
cash 現金   1;+(HB  
cash account 現金賬戶   {>#4{D00  
cash in bank 存銀行現金   *\[GfTL  
cash on delivery 交貨收款   ivi&;  
cash on hand 庫存現金   >@^j9{\  
cash payment 現金支付   =/HT e&  
cash purchase 現購   p2Fi(BW*q  
cash sale 現沽   ?s: 2~Qlu  
cashier 出?#123;員   s,GGO3^  
cashiers check 本票   BP@Lhii  
certificate of deposit 存款單折   D5 ^WiQ<  
certificate of indebtedness 借據   I44bm?[S  
certified check 保付支票   <1E*wPm8  
certified public accountant 會計師   vlZ?qIDe  
charges 費用   YCB=RT]&`  
charge for remittances 匯水手續費   c::Vh  
charter 營業執照   H
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chartered accountant 會計師   ZlYb8+rW  
chattles 動產   e@{8G^o>D  
check 支票   ^VB_>|UN4  
che stub 支票存根   i52:<< 8a  
closed account 己結清賬戶   ,u<aKae  
closing 結算   ^2um.`8  
closing entries 結賬紀錄   2<5s0GT'/  
closing stock 期末存貨   gUxJ>~  
closing the book 結賬   xBMhk9b^0  
columnar journal 多欄日記賬   9Z_98Rh  
combination 聯合   v\ Xk6k  
commission 佣金   :. a }pgh  
commodity 商品   2qUC@d<K  
common stock 普通股   K)t+lJ  
company 公司   _zj}i1!E"
 
compensation 賠償   68jq1Y Pv  
compound interest 複利   EK}f-Xei  
consignee 承銷人   vc(6lN9>  
consignment 寄銷   kculHIa\.  
consignor 寄銷人   P(za8l
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consolidated balance sheet 合併資產負債表   ]i@VIvYq  
consolidated profit and loss account 合併損益表   {EGm6WSQ^  
consolidation 合併   4]]1JL(Ka  
construction cost 營建成本   "5R8Zl+  
construction revenue 營建收入   c)fTI,.$  
contract 合同   c~+l| r=u?  
control account 統制賬戶   NEh5   
copyright 版權   8z,|N#  
corporation 公司   j:{d'OV  
cost 成本   t^qPQ;"=,  
cost accounting 成本會計   I8 {2cM;  
cost of labour 勞工成本   38T2IN  
cost of production 生產成本   hE>i~:~R  
cost of manufacture 製造成本   KCkA4`IeM  
cost of sales 銷貨成本   HLcK d`$/  
cost price 成本價格   Yj^n4G(h  
credit 貸方   M&iA^Wrs  
credit note 收款通知單   ,kKMUshBi  
creditor 債權人   )/F1,&/N`e  
crossed check 橫線支票   &Rx-zp&dJ  
current account 往來活期賬戶   7:t *&$  
current asset 流動資產   g^DPbpWxu  
current liability 流動負債   $=GZ
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current profit and loss 本期損益   k%Q>lf<e   
debit 借方   ;yO7!
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debt 債務  
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debtor 債務人   w%[`'_[  
deed 契據   g2WDa'{L  
deferred assets 遞延資產   D-B WgK  
deferred liabilities 遞延負債   3g] Sp/  
delivery 交貨   48BPo,nWR  
delivery expense 送貨費   ~cSOni`  
delivery order 出貨單   4W9#z~'  
demand draft 即期匯票   W=Ru?sG=  
demand note 即期票據   GJY7vS^#  
demurrage charge 延期費   JYB<} 
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deposit 存款   eJrJ5mlI`  
deposit slip 存款單   /CAi%UH,F  
depreciation 折舊   MNKB4C8>  
direct cost 直接成本   &Q[Y&vNn  
direct labour 直接人工   8ctUK|
 
director 董事   OIa=$l43C  
discount 折扣   (:>:tcE  
discount on purchase 進貨折扣   1wl8  
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