[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。   !Ikt '5/  
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acceptance 承兌   ;{KV /<3  
account 賬戶   W7 #9jo  
accountant 會計員   N-e @j4WU  
accounting 會計   "gDb1h)8  
accounting system 會計制度   ]zWon~  
accounts payable 應付賬款   C<m{*C-`a  
accounts receivable 應收賬款   V{:A3C41  
accumulated profits 累積利益   }x07^4$j  
adjusting entry ?#123;整記錄   K*X_FJ  
adjustment ?#123;整   c T!\{~  
administration expense 管理費用   IVAmV!.z  
advances 預付   ]Ccg`AR{  
advertising expense 廣告費   LC'{p  
agency 代理   MMx9(`t*.  
agent 代理人   >8qQK r\"  
agreement 契約   O 8j_0  
allotments 分配數   z<## g  
allowance 津貼   id2j7|$,  
amalgamation 合併   3%%o?8ES  
amortization 攤銷   J 
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amortized cost 應攤成本   ]]oI#*c  
annuities 年金   f]\CD<g3|E  
applied cost 已分配成本   6{^E{go  
applied expense 已分配費用   *fn*h[pV&  
applied manufacturing expense 己分配製造費用   |
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apportioned charge 攤派費用   vJ-q*qM1  
appreciation 漲價   ucG@?@JENm  
article of association 公司章程   HLV2~5Txc  
assessment 課稅   T<55a6NoK  
assets 資產   L_wk~z  
attorney fee 律師費   
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audit 審計   {ZI)nQ{  
auditor 審計員   >VN5`Zlw\C  
average 平均數    D0%Ug>  
average cost 平均成本   'gPzm|f|t@  
bad debt 壞賬   K0}pi+=  
balance 餘額   ?6fnpGX@a  
balance sheet 資產負債表   ,Qe?8En[  
bank account 銀行賬戶   
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bank balance 銀行結存   enSXP~9w  
bank charge 銀行手續費   A8oo@z68n>  
bank deposit 銀行存款   + EGD.S{  
bank discount 銀行貼現   L.jh   
bank draft 銀行匯票   /o R<A  
bank loan 銀行借款   R}4So1  
bank overdraft 銀行透支   ,
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bankers acceptance 銀行承兌   %sX$nmi3  
bankruptcy 破產   dVi!Q@y+  
bearer 持票人   "6us#T  
beneficiary 受益人   I~Zh@d%  
bequest 遺產   .7.b:Dn0  
bill 票據   &' Ne!o8  
bill of exchange 匯票   
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bill of lading 提單   vfE6Ggz  
bills discounted 貼現票據   c%'RR?Tl  
bills payable 應付票據   CJJzCVj  
bills receivable 應收票據   z2QP)150  
board of directors 董事會   znaUBv_  
bonds 債券   .tz G_  
bonus 紅利   qx4I_%  
book value 賬面價值   H=Y{rq@  
bookkeeper 簿記員   1M 781  
bookkeeping 簿記   obNqsyc77R  
branch office general ledger 支店往來賬戶   
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broker 經紀人   INi
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brought down 接前   \V*xWS  
brought forward 接上頁   !WpBfd>v.I  
budget 預算   6T#+V37  
by-product 副產品   h?8]C#6^  
by-product sales 副產品銷售   Y[K*57fs  
capital 股本   C@L$~iG  
capital income 資本收益   t`,`6
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capital outlay 資本支出   7U2J xE  
capital stock 股本   ZfgJ.<<  
capital stock certificate 股票   'zGo? a  
carried down 移後   6Qy@UfB  
carried forward 移下頁   "huFA| `  
cash 現金   M L8<4o  
cash account 現金賬戶   lo,$-bJ,<,  
cash in bank 存銀行現金   ^]a#7/]o  
cash on delivery 交貨收款   8'4S8DM  
cash on hand 庫存現金   jhg;%+KB  
cash payment 現金支付   86mp=6@  
cash purchase 現購   Dqe^E%mc  
cash sale 現沽   nY`RRC  
cashier 出?#123;員   5yiK+-iTs  
cashiers check 本票   *UmI]E{g3(  
certificate of deposit 存款單折   1PP $XJtyD  
certificate of indebtedness 借據   )_i qAqkS  
certified check 保付支票   HAJ7m!P  
certified public accountant 會計師   /O^RF}  
charges 費用   2g>SHS@1>  
charge for remittances 匯水手續費   qycI(5S,  
charter 營業執照   Hqn#yInA7~  
chartered accountant 會計師   3 "Q=Vl"  
chattles 動產   LM-J !44  
check 支票   +[tE^`-F  
che stub 支票存根   [
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closed account 己結清賬戶   -OA?BEQ=I  
closing 結算   \u>"s   
closing entries 結賬紀錄   x>*Drm 7  
closing stock 期末存貨   y1bbILWej  
closing the book 結賬   }woo%N P  
columnar journal 多欄日記賬   j"|=C$Kn/  
combination 聯合   f'aVV!  
commission 佣金   K
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commodity 商品   -
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common stock 普通股   g47-db"5  
company 公司   0 rXxRQ  
compensation 賠償   e*;c(3>(  
compound interest 複利   Qe}`~a9P  
consignee 承銷人   (v}>tb*#`  
consignment 寄銷   r.>].~}4  
consignor 寄銷人   '=G|Sq^aO  
consolidated balance sheet 合併資產負債表   7qg{v9|,  
consolidated profit and loss account 合併損益表   lobGj8uxq  
consolidation 合併   pk3<|  
construction cost 營建成本   JNa"8  
construction revenue 營建收入   qLT>Mz)$%  
contract 合同   Yl#Rib  
control account 統制賬戶   k'IYA#T6  
copyright 版權   S<WdZ=8sA  
corporation 公司   0DmMG  
cost 成本   ~YRDyQ:%T  
cost accounting 成本會計   OQ>x5?um  
cost of labour 勞工成本   #&m0WI1  
cost of production 生產成本   -sjd&)~S[  
cost of manufacture 製造成本   ]) rrG/3  
cost of sales 銷貨成本   ;r>snJ=M  
cost price 成本價格   hDcEGU_  
credit 貸方   4)"n RjGg  
credit note 收款通知單   "E8zh|m o  
creditor 債權人   k-HCeZ  
crossed check 橫線支票   &b?LP]   
current account 往來活期賬戶   Ju3*lk/j-  
current asset 流動資產   I{lT>go  
current liability 流動負債   DV\`Wv  
current profit and loss 本期損益   I- WhH>9  
debit 借方   k7>|q"0C  
debt 債務   +S R+x/?z  
debtor 債務人   FcRW;e8-  
deed 契據   f"9q^  
deferred assets 遞延資產   \z$p%4`E@  
deferred liabilities 遞延負債   %ix)8+Eb  
delivery 交貨   mN>h5G>a  
delivery expense 送貨費   )
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delivery order 出貨單   rfgI$eu   
demand draft 即期匯票   8}FzZ?DRy  
demand note 即期票據   DWID$w  
demurrage charge 延期費   gOr%!QaF  
deposit 存款   IZ=Mlu  
deposit slip 存款單   i2sN3it  
depreciation 折舊   n%k!vJ)]  
direct cost 直接成本   Xy@7y[s]  
direct labour 直接人工   9$Xu,y  
director 董事   <HJl2p N  
discount 折扣   7G\\{  
discount on purchase 進貨折扣   tX@_fYb  
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