[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。   D.$EvUSK<.  
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acceptance 承兌   +R#*eo;o7  
account 賬戶   4p %`
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accountant 會計員   GlD@Ud>o)  
accounting 會計   4Ag+  
accounting system 會計制度   YMqL,&Q{1  
accounts payable 應付賬款   Td8'z'  
accounts receivable 應收賬款   f_;3 |i  
accumulated profits 累積利益   !gJAK< ]iW  
adjusting entry ?#123;整記錄   /0@}7+&  
adjustment ?#123;整   %}$6#5"';  
administration expense 管理費用  
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advances 預付   ?8vjHEE  
advertising expense 廣告費   yfP&Q
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agency 代理   U76:F?MH  
agent 代理人   lzm9ClkfH  
agreement 契約   QRt(?96  
allotments 分配數   *OsXjL`f  
allowance 津貼   i<=@7W  
amalgamation 合併   _#N~$   
amortization 攤銷   cH2 nG:H  
amortized cost 應攤成本   B=n]N+  
annuities 年金   8U\ +b?}  
applied cost 已分配成本   D(Xv shQ  
applied expense 已分配費用   a&Z|3+ZA  
applied manufacturing expense 己分配製造費用   +86\&y)
 
apportioned charge 攤派費用   @6t3Us~/  
appreciation 漲價   Of:e6N  
article of association 公司章程   ugMJ}IGq  
assessment 課稅   QW~o+N~~  
assets 資產   CsuSg*#X+  
attorney fee 律師費   a? +) K  
audit 審計   ,[cWG)-  
auditor 審計員  
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average 平均數   FK mFjqY  
average cost 平均成本  
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bad debt 壞賬   M_*w)<  
balance 餘額   z|p H>R?:  
balance sheet 資產負債表   nz>A\H  
bank account 銀行賬戶   &,KxtlR![  
bank balance 銀行結存   * z{D}L-&  
bank charge 銀行手續費   EE%OD~u&9#  
bank deposit 銀行存款   4H\O&pSS
 
bank discount 銀行貼現   U][.ioc  
bank draft 銀行匯票   @?e;Jp9  
bank loan 銀行借款   5i1
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bank overdraft 銀行透支   [a+?z6qI\}  
bankers acceptance 銀行承兌   R` X$@iM  
bankruptcy 破產   XP{ nf9&  
bearer 持票人   tgrQ $Yjk  
beneficiary 受益人   -R&h?ec  
bequest 遺產   EH,uX{`e  
bill 票據   >6<g5ps.n  
bill of exchange 匯票   BE3~f6 `  
bill of lading 提單   YjdH7.js  
bills discounted 貼現票據   q*'hSt@+D  
bills payable 應付票據   sPd5f2'  
bills receivable 應收票據   =Oo*7|Z  
board of directors 董事會   G&3j/5V  
bonds 債券   !gT6So  
bonus 紅利   tQwbIX-7/  
book value 賬面價值   A Y! zXJ_$  
bookkeeper 簿記員   Sb,{+Wk  
bookkeeping 簿記   lgnF\)  
branch office general ledger 支店往來賬戶   yn%w'  
broker 經紀人   RmzK?muk  
brought down 接前   tX)]ZuEi$  
brought forward 接上頁   ]%mg(&p4  
budget 預算   uO":\<1#  
by-product 副產品   ]v9<^!  
by-product sales 副產品銷售   kxf'_Nzy  
capital 股本   H;$w^Tr  
capital income 資本收益   m6IZGl7%  
capital outlay 資本支出   ]k,fEn(  
capital stock 股本   I7[+:?2  
capital stock certificate 股票   O#k?c }  
carried down 移後   $s ) ^zm~  
carried forward 移下頁   VvoJ85  
cash 現金   xJO[pT v  
cash account 現金賬戶   wI`uAZ="  
cash in bank 存銀行現金   :$94y{  
cash on delivery 交貨收款   .Qi`5C:U  
cash on hand 庫存現金   ZZeqOu7^  
cash payment 現金支付   6 #QS5  
cash purchase 現購   :b.#h7Qt<  
cash sale 現沽   H=wmN0s{<  
cashier 出?#123;員   z:fd'NC  
cashiers check 本票   !CsoTW9C:  
certificate of deposit 存款單折   _ -?)-L&g  
certificate of indebtedness 借據   *Qyw _Q  
certified check 保付支票   IAtc^'l#  
certified public accountant 會計師   WOg_Pn9HI  
charges 費用   yJKez
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charge for remittances 匯水手續費   4uTYuaCNs  
charter 營業執照   =e ;\I/  
chartered accountant 會計師   XKR?vr7A2  
chattles 動產   :jUd?(
 
check 支票   ;w@:  
che stub 支票存根   ^ S%4R'  
closed account 己結清賬戶   /,B"H@J  
closing 結算   9@:&E  
closing entries 結賬紀錄   "5>p]u>  
closing stock 期末存貨   ^:DlrI$  
closing the book 結賬   GLk7#Y  
columnar journal 多欄日記賬   Bp4QHv9xqL  
combination 聯合   1`h`-dqr#  
commission 佣金   57HMWlg  
commodity 商品   {N _v4})  
common stock 普通股  
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company 公司   O81})r*Y  
compensation 賠償   ^ ]`<nO  
compound interest 複利   N"2@yaN  
consignee 承銷人   blS*HKw  
consignment 寄銷   U2SxRFs >  
consignor 寄銷人    j)J4[j  
consolidated balance sheet 合併資產負債表   gNxnoOY  
consolidated profit and loss account 合併損益表   Nf$Y -v?i  
consolidation 合併   E=7"};  
construction cost 營建成本   R;,&CQUl  
construction revenue 營建收入   27Lya!/  
contract 合同   Oj<2_u  
control account 統制賬戶   w0Us8JNGz  
copyright 版權   /#Ew{RvW'  
corporation 公司   F.T~txQ~u  
cost 成本   Z\@vN[[  
cost accounting 成本會計   Ar>Om!]=v  
cost of labour 勞工成本   A$^}zP'u0<  
cost of production 生產成本   .Yh-m  
cost of manufacture 製造成本   KiCZEA  
cost of sales 銷貨成本   'g ,Oi1|~  
cost price 成本價格   =D3Y q?  
credit 貸方   d)dIIzv  
credit note 收款通知單   tuUk48!2I  
creditor 債權人   =0m[  
crossed check 橫線支票   iRPd=)  
current account 往來活期賬戶   fzw6VGTf  
current asset 流動資產   v[HxO?x^  
current liability 流動負債   #Dy;x\a  
current profit and loss 本期損益   ) V9$ P)  
debit 借方   XrBLw}lD`N  
debt 債務   hBN!!a|l  
debtor 債務人   r^Gl~sX  
deed 契據   3>?ip;  
deferred assets 遞延資產   8zZR%fZ  
deferred liabilities 遞延負債   GO`XKE  
delivery 交貨   17nWrTxR$  
delivery expense 送貨費   abI[J]T9G  
delivery order 出貨單   *Z{W,8h*s  
demand draft 即期匯票   ae P4%h  
demand note 即期票據   ( 6r9y3'  
demurrage charge 延期費   />+JK5  
deposit 存款   KnU"49  
deposit slip 存款單   1R,n[`}h  
depreciation 折舊   MR8-xO'w  
direct cost 直接成本   %_A1WC  
direct labour 直接人工   "7gS*v,r  
director 董事   '3|OgV  
discount 折扣   /$ L;m  
discount on purchase 進貨折扣   rLP4l~V   
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