[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。   9i`sSi8   
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acceptance 承兌   863PVce",}  
account 賬戶   OO  /Pc  
accountant 會計員   -A3>+G3[  
accounting 會計   *0!IHr"fn  
accounting system 會計制度   KU5|~1t 4  
accounts payable 應付賬款   fo$Ac  
accounts receivable 應收賬款   !tckE\ h#N  
accumulated profits 累積利益   :,*{,^2q:  
adjusting entry ?#123;整記錄   Tu9[byfrI  
adjustment ?#123;整   5IfyD ]<  
administration expense 管理費用   0!(BbQnWI  
advances 預付   etD8S KD  
advertising expense 廣告費   qR>"r"Fq  
agency 代理   5:6]ZFW  
agent 代理人   ` xm4?6  
agreement 契約   D@ R>gqb  
allotments 分配數   |-! yKB  
allowance 津貼    %J?"ZSh  
amalgamation 合併   ~K-_]*[x  
amortization 攤銷   ye^l~  
amortized cost 應攤成本   .V'=z|   
annuities 年金   iTpU4 Qsj  
applied cost 已分配成本   pQ/ bIuq  
applied expense 已分配費用   _5l3e7YN  
applied manufacturing expense 己分配製造費用    b :J$  
apportioned charge 攤派費用   c=Y8R/G<  
appreciation 漲價   /:o (Ghc?  
article of association 公司章程   MRZ/%OZ.  
assessment 課稅   *]]C.t-cd  
assets 資產   SeX:A)*ez%  
attorney fee 律師費   @ApX43U(  
audit 審計   A=a~ [vre  
auditor 審計員   5Z
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average 平均數   Qk_`IlSd  
average cost 平均成本   LjOHlT'  
bad debt 壞賬   hJIF!eoI  
balance 餘額   6*Y>Y&sea  
balance sheet 資產負債表   SGUu\yS&s  
bank account 銀行賬戶   @*{sj`AS '  
bank balance 銀行結存   zbM*/:Y  
bank charge 銀行手續費   '<v_YxEn  
bank deposit 銀行存款   A;g{H|  
bank discount 銀行貼現   fNllF,8}  
bank draft 銀行匯票   KWzJ  
bank loan 銀行借款   #ekz>/Im*  
bank overdraft 銀行透支   QTKN6P  
bankers acceptance 銀行承兌   z')zVoW,  
bankruptcy 破產   JLZ=$d  
bearer 持票人   <>9zXbI  
beneficiary 受益人   5Rc^5Nv  
bequest 遺產   {6uhUb  
bill 票據   XnCrxj  
bill of exchange 匯票   \XI9 +::%  
bill of lading 提單   .o!z:[IPY  
bills discounted 貼現票據   LNR~F_64Q  
bills payable 應付票據   R:}u(N  
bills receivable 應收票據   nL[zXl  
board of directors 董事會   v7kR]HU[y  
bonds 債券   :(o6^ %x  
bonus 紅利   7vf?#^RlV  
book value 賬面價值   5/{";k)L+  
bookkeeper 簿記員   C"=^(HU  
bookkeeping 簿記   _s> Z Y0  
branch office general ledger 支店往來賬戶   AT6:&5_`  
broker 經紀人   *wOuw@09  
brought down 接前   tEE1
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brought forward 接上頁   vKC
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budget 預算   NcVsQV  
by-product 副產品   Ad@Odx=o*R  
by-product sales 副產品銷售   5?()o}VjAO  
capital 股本   nR()ei^X  
capital income 資本收益   /V%]lmxQ  
capital outlay 資本支出   <m|\#Jw_V  
capital stock 股本   *~0Ko{Avc  
capital stock certificate 股票   J"TM[4^\Y  
carried down 移後   (3;dtp>Xx  
carried forward 移下頁   4\6-sL?rW  
cash 現金   RC']"jpW  
cash account 現金賬戶   8%;K#,>  
cash in bank 存銀行現金   ra'h\m  
cash on delivery 交貨收款   ;N FTdP  
cash on hand 庫存現金   1p[Z`m*9  
cash payment 現金支付   ydyGPZt  
cash purchase 現購   ~SW_jiKM  
cash sale 現沽   ;Q0WCm\5  
cashier 出?#123;員   Lk-%I?  
cashiers check 本票   SB3=5"q  
certificate of deposit 存款單折   YsHZF F  
certificate of indebtedness 借據   `S{Blv  
certified check 保付支票   
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certified public accountant 會計師   [ZS}P  
charges 費用   PuAcsYQhN  
charge for remittances 匯水手續費   RSG\ 3(  
charter 營業執照   g4<w6eB  
chartered accountant 會計師   QfJ?'*  
chattles 動產   vW`{BWd  
check 支票   ~p{.4n2:  
che stub 支票存根   oJy]n9  
closed account 己結清賬戶   a_/\.
  
closing 結算   X62h7?'Pd  
closing entries 結賬紀錄   Mt)`hR+2  
closing stock 期末存貨   iCCY222:  
closing the book 結賬   Q>u$tLX&  
columnar journal 多欄日記賬   .,[zI@9  
combination 聯合   |:n4t6  
commission 佣金   zJS,f5L6)  
commodity 商品   }wrZP}zM>  
common stock 普通股   Z[ }0K3,5  
company 公司   w `6qT3v  
compensation 賠償   @a) x^d  
compound interest 複利   `<2y [<y  
consignee 承銷人   r'M|mQ$s>  
consignment 寄銷   w@7NoD=  
consignor 寄銷人   ,2vPmff  
consolidated balance sheet 合併資產負債表   i Iu  
consolidated profit and loss account 合併損益表   |*"uj  
consolidation 合併   ~?8B
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construction cost 營建成本   Yw<K!'C
  
construction revenue 營建收入   P&C,EE$  
contract 合同   O.e^?ysp/  
control account 統制賬戶   8'?V5.6?|~  
copyright 版權   ?"\`u;  
corporation 公司   $:w4_X5T  
cost 成本   _H(m 4~M  
cost accounting 成本會計   l@nkR&4[  
cost of labour 勞工成本   "|V{@)!t  
cost of production 生產成本   ET1/oG<@  
cost of manufacture 製造成本   HJ]\VP9Zb  
cost of sales 銷貨成本   y% =n
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cost price 成本價格   g PogV(
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credit 貸方   fD#
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credit note 收款通知單   &mDKpYrB  
creditor 債權人   $+)2CXQ
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crossed check 橫線支票   z-K?AkB1  
current account 往來活期賬戶   u&1n~t`  
current asset 流動資產   l~Je]Qt  
current liability 流動負債   I{AteL  
current profit and loss 本期損益   \2)a.2mAz  
debit 借方   gUzCDB^.:  
debt 債務   mw";l$Aq}  
debtor 債務人   7!.%HhU0  
deed 契據   vULlAQG  
deferred assets 遞延資產   [TvH7ott'1  
deferred liabilities 遞延負債   W+V#z8K  
delivery 交貨   pzmm cjEC  
delivery expense 送貨費   &Al9%W  
delivery order 出貨單   _@jBz"aq\  
demand draft 即期匯票   y-O# +{7  
demand note 即期票據   6b4Kcl<i  
demurrage charge 延期費   t=J\zyX!  
deposit 存款   My0h 9'K  
deposit slip 存款單   SC)4u l%  
depreciation 折舊   l j*ELy  
direct cost 直接成本   c)gG  
direct labour 直接人工   LS@[O])$'  
director 董事   &#aQ mgDF  
discount 折扣   VQV7W  
discount on purchase 進貨折扣   G^
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