[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。   1^WGJ"1  
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acceptance 承兌   Kt_oo[ey{  
account 賬戶   ;3cbXc@]  
accountant 會計員   DYr#?} 40  
accounting 會計   M@A3+v%K  
accounting system 會計制度   H>EM3cFU  
accounts payable 應付賬款   sg $db62>  
accounts receivable 應收賬款   ljNwt  
accumulated profits 累積利益   F(HfXY3  
adjusting entry ?#123;整記錄   !RmVb} m  
adjustment ?#123;整   njy2pDC@  
administration expense 管理費用   ':wf%_Iw  
advances 預付   +{I_%SsG  
advertising expense 廣告費   J;0;oXwJ<  
agency 代理   CjQO5  
agent 代理人   LW]fme<V?  
agreement 契約   }]vUr}Els  
allotments 分配數   K.)!qkW-%S  
allowance 津貼   crM5&L9zF  
amalgamation 合併   e,p"=/!aY  
amortization 攤銷   /sKL|]i=  
amortized cost 應攤成本   X,|8Wpi=  
annuities 年金   wGAr
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applied cost 已分配成本   '8X>,un  
applied expense 已分配費用   :X;G]B .  
applied manufacturing expense 己分配製造費用   Y_'ERq Q  
apportioned charge 攤派費用   7=6:ZSI  
appreciation 漲價   Y.v iOHL  
article of association 公司章程   dEoIVy_9R  
assessment 課稅   ]<f)Rf">:`  
assets 資產   u YU
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attorney fee 律師費   ~`OX}h/Z  
audit 審計   H`JFXM
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auditor 審計員   $xbC^ k  
average 平均數   7=l~fKu  
average cost 平均成本   buGBqx[  
bad debt 壞賬   )O1
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balance 餘額   T+0=Ou"N  
balance sheet 資產負債表   c?A$Y?|9  
bank account 銀行賬戶   JmI%7bH@  
bank balance 銀行結存   ?*fa5=ql  
bank charge 銀行手續費   TrjyU  
bank deposit 銀行存款   -N45ni87  
bank discount 銀行貼現   Dh I{&$O/  
bank draft 銀行匯票   5p0~AN)  
bank loan 銀行借款   H bKE;N  
bank overdraft 銀行透支   .a*?Pal@@  
bankers acceptance 銀行承兌   k"N>pjgd$  
bankruptcy 破產   &`D$w?beg  
bearer 持票人   ;.>*O oe&  
beneficiary 受益人   5PeS/%uT@  
bequest 遺產   @ ?,x3\N-  
bill 票據   \QvGkcDc{  
bill of exchange 匯票   ?XBdBR_"^  
bill of lading 提單   nQF&^ 1n  
bills discounted 貼現票據   ;sB=f  
bills payable 應付票據   6>vR5pn  
bills receivable 應收票據   Y <6|z3  
board of directors 董事會   CsO!Y\'FY  
bonds 債券   .hT>a<  
bonus 紅利   UUt"8]@[  
book value 賬面價值   }.&nEi`  
bookkeeper 簿記員   mrTf["K  
bookkeeping 簿記   &tyS6S+  
branch office general ledger 支店往來賬戶   02J/=AC5  
broker 經紀人   ]*2),H1 c  
brought down 接前   HsCL%$k  
brought forward 接上頁   @kYY1mv;  
budget 預算   ZbFD|~[ V  
by-product 副產品   -^@FZR^Y  
by-product sales 副產品銷售   !dqC6a  
capital 股本   q)q3p  
capital income 資本收益   ng1E'c]0@  
capital outlay 資本支出   |Xso}Y{  
capital stock 股本   m eF7[>!U  
capital stock certificate 股票   c2E /-n4K@  
carried down 移後   %BI
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carried forward 移下頁    9[eiN  
cash 現金   
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cash account 現金賬戶  
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cash in bank 存銀行現金   *lfjsrPu  
cash on delivery 交貨收款   X`8<;l  
cash on hand 庫存現金   `H'G"V  
cash payment 現金支付   6#Vl3o(E|  
cash purchase 現購   pS?D~0Nb  
cash sale 現沽   VUP|j/qD  
cashier 出?#123;員   A4j,]hOD  
cashiers check 本票   uo:RNokjJ  
certificate of deposit 存款單折   M Kyj<@[  
certificate of indebtedness 借據   !wYN",R-  
certified check 保付支票   R`j"iC2  
certified public accountant 會計師   RD`|Z~:q:K  
charges 費用   +t7HlAXB#  
charge for remittances 匯水手續費   g\aO::  
charter 營業執照   H
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chartered accountant 會計師   :5kDc" =Z|  
chattles 動產   *DJsY/9d}'  
check 支票   1g;2e##)  
che stub 支票存根   Wv4$Lgr  
closed account 己結清賬戶   7[Us.V@  
closing 結算   i\xs!QU  
closing entries 結賬紀錄   [v 1$Lp  
closing stock 期末存貨   rz|T2K  
closing the book 結賬   X@~/.H5  
columnar journal 多欄日記賬   !'$*Z(  
combination 聯合   Q& [!+s:2J  
commission 佣金   1j2U,_-  
commodity 商品   XpAJP++  
common stock 普通股   XDK Me}  
company 公司   +w0Wg.4V  
compensation 賠償   G4 7^xR  
compound interest 複利   HNkOPz+d&8  
consignee 承銷人    (?Ku-k  
consignment 寄銷   ~<1s [Hu  
consignor 寄銷人   |gkNhxzB  
consolidated balance sheet 合併資產負債表   |q4=*Xq  
consolidated profit and loss account 合併損益表   8GkWo8rPk  
consolidation 合併   yzEyOz@Q  
construction cost 營建成本   b^R:q7 ea  
construction revenue 營建收入   Y%}&eN$r  
contract 合同   T"\d,ug5[  
control account 統制賬戶   V lZ+x)E  
copyright 版權   3Ei^WDJ  
corporation 公司   5Sl"1HL  
cost 成本   F2 YBkwI  
cost accounting 成本會計   3[#^$_96b  
cost of labour 勞工成本   gwB,*.z  
cost of production 生產成本   s}JifY`  
cost of manufacture 製造成本   ]Zb9F[  
cost of sales 銷貨成本   t__f=QB/  
cost price 成本價格   05F/& +V  
credit 貸方   zFOtOz`9H  
credit note 收款通知單   :{<|,3oNdR  
creditor 債權人   33%hZ`/>  
crossed check 橫線支票   U<Oc&S{]*  
current account 往來活期賬戶   I=DVMG|  
current asset 流動資產   zd$'8/Cq  
current liability 流動負債   p;4
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current profit and loss 本期損益   Qi\]='C  
debit 借方   oDS7do  
debt 債務   )d[n-Si  
debtor 債務人   G5hRx@vfrL  
deed 契據   G=qlE?j`j  
deferred assets 遞延資產   pg5W`
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deferred liabilities 遞延負債  
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delivery 交貨   {"jtR<{)  
delivery expense 送貨費   /'oo;e  
delivery order 出貨單   JQb{?C  
demand draft 即期匯票   R1JD{  
demand note 即期票據   sssw(F  
demurrage charge 延期費   aVr(*s;/  
deposit 存款   _"*vj-{-y  
deposit slip 存款單   G{?`4=K  
depreciation 折舊   p` ~=
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direct cost 直接成本   TT3 6Y  
direct labour 直接人工   m +A4aQ9  
director 董事   Y4YZM  
discount 折扣   9qa/f[G  
discount on purchase 進貨折扣   ebEI%8p g  
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