[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。   o zxYH],  
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acceptance 承兌   :^G%57NX  
account 賬戶   2cjEex:&  
accountant 會計員   v OgLEN&]  
accounting 會計   y[:q"BB3  
accounting system 會計制度   d_iY&-gq/  
accounts payable 應付賬款   SOH%Q_  
accounts receivable 應收賬款   v[D&L_   
accumulated profits 累積利益   @*_ZoO7{  
adjusting entry ?#123;整記錄   gPUo25@pn*  
adjustment ?#123;整   2 `5=0E1k  
administration expense 管理費用   <9\,QR)  
advances 預付   (b|#n|~?YL  
advertising expense 廣告費   =xBT>h;  
agency 代理   J"bD\%
 
agent 代理人   (zm
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agreement 契約   M]B3vPA/v  
allotments 分配數   ( 2zeG`  
allowance 津貼   ]-KV0H  
amalgamation 合併   "=ElCaP}  
amortization 攤銷   vpa
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amortized cost 應攤成本   u0BMyH  
annuities 年金   M@~o6^  
applied cost 已分配成本   "!a`ygqpT  
applied expense 已分配費用   eKJ:?Lxv;  
applied manufacturing expense 己分配製造費用   fM{1Os  
apportioned charge 攤派費用   l% |cB93  
appreciation 漲價   #7\b\~5  
article of association 公司章程   SW;HjQ>V  
assessment 課稅   "<*nZ~nE)  
assets 資產   3q CHh  
attorney fee 律師費   hpjUkGm5  
audit 審計   H`?* bG  
auditor 審計員   :;_#5  
average 平均數   |>@-grs  
average cost 平均成本   SJOmeN}4)  
bad debt 壞賬   LVPt*S=/  
balance 餘額   el <<D  
balance sheet 資產負債表   Fy}MXe"f  
bank account 銀行賬戶   [<#<:h
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bank balance 銀行結存   uS! 35{.>  
bank charge 銀行手續費   Q3B'-BZe  
bank deposit 銀行存款   j[$B\H  
bank discount 銀行貼現   _Vdb?  
bank draft 銀行匯票   .jU|gf:x  
bank loan 銀行借款   B(4:_j\2  
bank overdraft 銀行透支   /3)YWFZZc  
bankers acceptance 銀行承兌    N&0uXrw  
bankruptcy 破產   "|.+L  
bearer 持票人   AJ;u&&c4C\  
beneficiary 受益人   6. +[ z  
bequest 遺產   <Dt/Rad  
bill 票據   % j[O&[s}  
bill of exchange 匯票   ,W)IVc   
bill of lading 提單   f_i"/xC-/  
bills discounted 貼現票據  
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bills payable 應付票據   :GwSs'$O  
bills receivable 應收票據   Vu|Br  
board of directors 董事會   &%f ]-=~  
bonds 債券   8
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bonus 紅利   37:b D  
book value 賬面價值   GL;x:2XA  
bookkeeper 簿記員   mV:RmA  
bookkeeping 簿記   < "L){$  
branch office general ledger 支店往來賬戶   jV,(P$ 5;  
broker 經紀人   %=NM_5a}]  
brought down 接前   Uy$U8b-ov  
brought forward 接上頁   877EKvsiC  
budget 預算   c XLV"d  
by-product 副產品   ^*cMry  
by-product sales 副產品銷售   E6k?+i w  
capital 股本   Se^/V
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capital income 資本收益   _V_ 8p)%  
capital outlay 資本支出   #lBpln9  
capital stock 股本   I{?E/Sc  
capital stock certificate 股票   APHtJoS  
carried down 移後   c-s`>m  
carried forward 移下頁   Kc JP^
 
cash 現金   e6{[o@aM{  
cash account 現金賬戶   )AnlFO+V  
cash in bank 存銀行現金   @n~>j&Kp  
cash on delivery 交貨收款   c{m ;"ZCFS  
cash on hand 庫存現金   .gM>FUH3L  
cash payment 現金支付   F(KH-  
cash purchase 現購   X YNUss  
cash sale 現沽   F9u:8;\@`  
cashier 出?#123;員   VQNYQqu`[  
cashiers check 本票   +2;#9aa I  
certificate of deposit 存款單折   0TuOY%+  
certificate of indebtedness 借據   G)tq/`zNw  
certified check 保付支票   PxP
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certified public accountant 會計師   `L"p)5H  
charges 費用   D<_,>{$gW  
charge for remittances 匯水手續費   x;ICV%g/  
charter 營業執照   hdsgOu  
chartered accountant 會計師   ,IT)zCpaBP  
chattles 動產   6uCk0 B|  
check 支票   s_GK;;  
che stub 支票存根   @ V7ooo!  
closed account 己結清賬戶   7+D'W7Yx  
closing 結算   ( Qx-KRH  
closing entries 結賬紀錄   5|6z1{g8  
closing stock 期末存貨   48~m=mI  
closing the book 結賬   2#n$x*CY  
columnar journal 多欄日記賬   q5 I4'6NF  
combination 聯合   ^O$[Y9~*  
commission 佣金   RXx?/\~yd;  
commodity 商品   ArmL,  
common stock 普通股   HjUw[Yz+6  
company 公司   7uv/@(J"$  
compensation 賠償   XZep7d}  
compound interest 複利   CYFas:rPLT  
consignee 承銷人   7>#L  
consignment 寄銷   U7*VIRibv+  
consignor 寄銷人   0>~6Z  
consolidated balance sheet 合併資產負債表   U&w5&W{F}  
consolidated profit and loss account 合併損益表   -aH?7HV}  
consolidation 合併   VH7iH|eW  
construction cost 營建成本   DX%8.@  
construction revenue 營建收入   xPfnyAo?%z  
contract 合同   uG(~m_7Hx  
control account 統制賬戶   llZ"uTK\M  
copyright 版權   LKqog%,c  
corporation 公司   0IPhVG~#  
cost 成本   B GEJiLH  
cost accounting 成本會計   )HzITsFZKT  
cost of labour 勞工成本   F'5d\v  
cost of production 生產成本   7>2j=Y_Kp  
cost of manufacture 製造成本   MR)KLM0   
cost of sales 銷貨成本   , R.+-X  
cost price 成本價格   ?^yh5   
credit 貸方    jC/JiI  
credit note 收款通知單   ,],JI|Rl8c  
creditor 債權人   e@2Vn? 5  
crossed check 橫線支票   P7 >C4rmQ  
current account 往來活期賬戶   X^ ^?}>t[  
current asset 流動資產   Cj4b]*Q,  
current liability 流動負債   dnX` F5zd  
current profit and loss 本期損益   TJw.e/  
debit 借方   >h!.Gj  
debt 債務   ~gi( 1<#  
debtor 債務人   Q5Ghki  
deed 契據   S^Wqa:;  
deferred assets 遞延資產   TN
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deferred liabilities 遞延負債   tFST.yT>zg  
delivery 交貨   kkE)zF   
delivery expense 送貨費  
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delivery order 出貨單   S9"y@
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demand draft 即期匯票   ?;KJ (@Va  
demand note 即期票據   Etr8lm E  
demurrage charge 延期費   ZvnZ}t>?  
deposit 存款   _@~kYz  
deposit slip 存款單   b1,T!xL  
depreciation 折舊   0Li'a{n2  
direct cost 直接成本   J|2Hqd  
direct labour 直接人工   A6x_!  
director 董事   G}dOx}kT  
discount 折扣   L%s4snE  
discount on purchase 進貨折扣   Znl>*e/|  
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