[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。   {N _v4})  
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acceptance 承兌   a_pkUOu6  
account 賬戶   [#)$BXG~ y  
accountant 會計員   ||/noUK  
accounting 會計   r]8B6iV  
accounting system 會計制度   `;i| %$TU  
accounts payable 應付賬款   IOfo]p-  
accounts receivable 應收賬款   v3~,1)#aI  
accumulated profits 累積利益   h~F uuL  
adjusting entry ?#123;整記錄   N5~g:([k  
adjustment ?#123;整    -EITz  
administration expense 管理費用   8LiRZ"  
advances 預付   q4U?}=PD  
advertising expense 廣告費   RtF_p {s  
agency 代理   f\|33)k  
agent 代理人   ch< zpo:  
agreement 契約   C\}m_`MR  
allotments 分配數   J.El&Dev  
allowance 津貼   Q}]Q0'X8  
amalgamation 合併   SYl:X  
amortization 攤銷   W_kJb  
amortized cost 應攤成本   ;2bG-v'4vO  
annuities 年金   U); ,Opr  
applied cost 已分配成本   9l(e:_`_  
applied expense 已分配費用   LkNfcBa_  
applied manufacturing expense 己分配製造費用   5bMVDw/  
apportioned charge 攤派費用   \yM[?/<  
appreciation 漲價   3
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article of association 公司章程   [*50Ng>P`  
assessment 課稅   ;qzCoe  
assets 資產   ]C]tLJ!M  
attorney fee 律師費   {_Ke'" k  
audit 審計   a{]1H4+bQ  
auditor 審計員   *D`,z3/*  
average 平均數   85nUR[)h  
average cost 平均成本   r^Gl~sX  
bad debt 壞賬   3>?ip;  
balance 餘額   8zZR%fZ  
balance sheet 資產負債表   Hm4lR{A  
bank account 銀行賬戶   17nWrTxR$  
bank balance 銀行結存   abI[J]T9G  
bank charge 銀行手續費   >~XX'}  
bank deposit 銀行存款   Ue-HO  
bank discount 銀行貼現   N}s[0s  
bank draft 銀行匯票   ,=K!Y TeVl  
bank loan 銀行借款   rWa7"<`p  
bank overdraft 銀行透支   a1om8!C  
bankers acceptance 銀行承兌   "I_3!Yu  
bankruptcy 破產   %L~X\M:Qk  
bearer 持票人   4W^0K|fq  
beneficiary 受益人   qr6WSBc  
bequest 遺產   9}3W0F;  
bill 票據   } #%sI"9  
bill of exchange 匯票   #JTi]U6`  
bill of lading 提單   6bfk4 k  
bills discounted 貼現票據   J!S3pS5j  
bills payable 應付票據   0Z9jlwcQ  
bills receivable 應收票據   b6g,mzqu  
board of directors 董事會   s-k-|4  
bonds 債券   )vy<q/o+  
bonus 紅利   1w\Y._jK  
book value 賬面價值   +Mg^u-(A  
bookkeeper 簿記員   ZwG+rTW  
bookkeeping 簿記   3)GXu>) t  
branch office general ledger 支店往來賬戶   ?J)%.~!  
broker 經紀人   Ya=QN<  
brought down 接前   + n)(\k{
 
brought forward 接上頁   cL=P((<K?  
budget 預算   0aGfz=V&  
by-product 副產品   z.[L1AGa|s  
by-product sales 副產品銷售   5%G+
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capital 股本  
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capital income 資本收益   Kji}2j'a  
capital outlay 資本支出   l:faI&o.@  
capital stock 股本   5X~ko>  
capital stock certificate 股票   A7: oq7b  
carried down 移後   Z$ [A.gD4  
carried forward 移下頁  
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cash 現金   8N|*n"`}  
cash account 現金賬戶   -3K B:K<  
cash in bank 存銀行現金   n1$##=wK]  
cash on delivery 交貨收款   q2,@>#  
cash on hand 庫存現金   v~@Y_`l  
cash payment 現金支付   0<i~XN0g  
cash purchase 現購   s"a*S\a;b  
cash sale 現沽   G+5G,|}  
cashier 出?#123;員   xD_jfAH'  
cashiers check 本票   "~FXmKcX  
certificate of deposit 存款單折   /$q;-/DnTZ  
certificate of indebtedness 借據   crvWAsm  
certified check 保付支票   s/ A]&!`  
certified public accountant 會計師   vtvr{Uqo@  
charges 費用   }Efp{E  
charge for remittances 匯水手續費   `knw1,qL"  
charter 營業執照   2$3BluK  
chartered accountant 會計師   Y}|78|q*  
chattles 動產   d2(eX\56Z  
check 支票   #XmN&83_  
che stub 支票存根   J qU%$[w  
closed account 己結清賬戶   -Fl3m  
closing 結算   8q0f#/`v  
closing entries 結賬紀錄   /M' b137  
closing stock 期末存貨   X\$M _b>O  
closing the book 結賬   g%\e80~1(  
columnar journal 多欄日記賬   ;$0za]x  
combination 聯合   h]' fX  
commission 佣金   MvRuW:  
commodity 商品   t+h"YiT  
common stock 普通股   G\P*zzSq  
company 公司   fA+M/}=  
compensation 賠償   r2xlcSn%  
compound interest 複利   Y ,}p  
consignee 承銷人   fc!%W#-  
consignment 寄銷   [s7I.rdGzz  
consignor 寄銷人   v}cm-_*v  
consolidated balance sheet 合併資產負債表   iP_rEi*-J  
consolidated profit and loss account 合併損益表   mCq*@1Lp9  
consolidation 合併   M{(Y|3W  
construction cost 營建成本   QZwRg&d<o  
construction revenue 營建收入   xw?G?(WO  
contract 合同   +ckj]yA;  
control account 統制賬戶   neZ_TT/
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copyright 版權   4/d#)6  
corporation 公司   sH&8"5BT%  
cost 成本   7IIM8/BI  
cost accounting 成本會計   :z"Uw
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cost of labour 勞工成本   9xu&n%L=  
cost of production 生產成本   Lnj5EY er  
cost of manufacture 製造成本   `rs1!ZJ,  
cost of sales 銷貨成本   Riw>cVi~  
cost price 成本價格   !$d:k|b  
credit 貸方   tL IE^  
credit note 收款通知單   rP3)TeG6  
creditor 債權人   n*;mFV0s  
crossed check 橫線支票   -
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current account 往來活期賬戶   n09|Jzv9  
current asset 流動資產   cu""vtK   
current liability 流動負債   S[ 2`7'XV  
current profit and loss 本期損益   w
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debit 借方   'kUrSM'*$N  
debt 債務   vJcvyz#%1  
debtor 債務人   5aWKyXBIx  
deed 契據   &GbCJ  
deferred assets 遞延資產    |%M%j'9  
deferred liabilities 遞延負債   &E9%8Q)r(  
delivery 交貨   "\V:W%23W{  
delivery expense 送貨費   f,?7,? x  
delivery order 出貨單   X0C\87xfG  
demand draft 即期匯票   .^v7LF]Q  
demand note 即期票據   G-:DMjvN  
demurrage charge 延期費   =+"XV8Fi,  
deposit 存款   [hiOFmMJZ-  
deposit slip 存款單   Nd6N:1-  
depreciation 折舊   Dk7"#q@kx  
direct cost 直接成本   Gge"`AT  
direct labour 直接人工   Q2#)Jx\6!  
director 董事   8)H"w
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discount 折扣   _e-a>y  
discount on purchase 進貨折扣   W>,b1_k c  
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