[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。   '-=?lyKv  
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acceptance 承兌   4NIfQYC.  
account 賬戶   |*i-Q @ D  
accountant 會計員   da@ .J9  
accounting 會計   ?%(*bRV -  
accounting system 會計制度   /_\4(vvf  
accounts payable 應付賬款   Tx_LH"8  
accounts receivable 應收賬款   9 pn1d.  
accumulated profits 累積利益   O/Vue  
adjusting entry ?#123;整記錄   3Daq5(fLP  
adjustment ?#123;整   ojri~erJE?  
administration expense 管理費用   .anL}OA_q  
advances 預付   ,")7uMZaF\  
advertising expense 廣告費   -5K/ cK  
agency 代理   ^E^:=Q?'_  
agent 代理人   z~qQ@u|  
agreement 契約   ff0,K#-  
allotments 分配數   UuGv= yC^6  
allowance 津貼   K9R[ oB]b  
amalgamation 合併   UpILr\3U  
amortization 攤銷   P;34Rd  
amortized cost 應攤成本   gK /K Z8  
annuities 年金   c 1[;a>  
applied cost 已分配成本   U N/.T   
applied expense 已分配費用   aH_&=/-Tz  
applied manufacturing expense 己分配製造費用   Dts:$PlCk  
apportioned charge 攤派費用   tR3hbL$W  
appreciation 漲價   R[QE:#hT  
article of association 公司章程   j*"s~8u4  
assessment 課稅   bHCd|4e,2  
assets 資產   W3b\LnUa  
attorney fee 律師費   H\T h4teE  
audit 審計   B}W^s;h  
auditor 審計員   l-&f81W  
average 平均數   F3q5!1  
average cost 平均成本    DW I!\lK  
bad debt 壞賬   hY!G>d{J  
balance 餘額   k
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balance sheet 資產負債表   #!2g xm;g  
bank account 銀行賬戶   ee0J;pP2#  
bank balance 銀行結存   ]zO]*d=m  
bank charge 銀行手續費   ep5aBrN]"  
bank deposit 銀行存款   ,Gfnf%H\8>  
bank discount 銀行貼現   eMs`t)
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bank draft 銀行匯票   bWqGypq4  
bank loan 銀行借款   &("?6%GC  
bank overdraft 銀行透支   NoMC*",b>  
bankers acceptance 銀行承兌   aD4ln]sFxG  
bankruptcy 破產   O1z>A  
bearer 持票人    m ]\L1&  
beneficiary 受益人   bnlL-]]9z  
bequest 遺產   qcK)J/K"  
bill 票據   E^g6,Y:i9  
bill of exchange 匯票   , Le_PJY)  
bill of lading 提單   PSRGlxdO  
bills discounted 貼現票據   +wmfl:\^{H  
bills payable 應付票據   _Qv4;a  
bills receivable 應收票據   Y !`H_Qo  
board of directors 董事會   <,m}TTq  
bonds 債券   e"vEh  
bonus 紅利   X**w
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book value 賬面價值   ^C(AMT  
bookkeeper 簿記員   VAq:q8(K  
bookkeeping 簿記   !n7?w@2a'  
branch office general ledger 支店往來賬戶   g$A1*<+  
broker 經紀人   vOqT Ld  
brought down 接前   HjK|9  
brought forward 接上頁   rJAY7/u  
budget 預算   +G?3j,a\  
by-product 副產品   <a'j8pw9i  
by-product sales 副產品銷售   62W3W1: W  
capital 股本   4o%hH  
capital income 資本收益   4EOu)#  
capital outlay 資本支出   @FQ@*XD  
capital stock 股本   ar6Z?v$  
capital stock certificate 股票   t<e?f{Q5  
carried down 移後   9qw~]W~Nm  
carried forward 移下頁   @gZ%>qe  
cash 現金   +Y.As  
cash account 現金賬戶   Va1|XQ<CL  
cash in bank 存銀行現金   "MyYu}AD  
cash on delivery 交貨收款   1r;Q5[ @  
cash on hand 庫存現金   3,pRmdC  
cash payment 現金支付   Q[}mH: w  
cash purchase 現購   3mx7[Q  
cash sale 現沽   Q} / :  
cashier 出?#123;員   0hPm,H*Y]  
cashiers check 本票   *QrTZ$\C  
certificate of deposit 存款單折   l!`m}$  
certificate of indebtedness 借據   z8gp<5=  
certified check 保付支票   WhkE&7Gk
 
certified public accountant 會計師   f1Rm9
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charges 費用   u!t'J +:  
charge for remittances 匯水手續費   W{k}ogI;  
charter 營業執照   xEbcF+@  
chartered accountant 會計師   \wTWhr0  
chattles 動產   r1,RloyZS  
check 支票   &e
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che stub 支票存根   oqG 0 @@  
closed account 己結清賬戶   FQ);el'_V  
closing 結算   P,,@&* :  
closing entries 結賬紀錄   .rw
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closing stock 期末存貨   CnJO]0Op3  
closing the book 結賬   zV%U4P)Dao  
columnar journal 多欄日記賬   vRm;H|[% S  
combination 聯合   d kPfdK}G  
commission 佣金   :[,n`0lH  
commodity 商品   `?~pk)<C].  
common stock 普通股    ~UXW  
company 公司   s$m cIMqs  
compensation 賠償   N'TL &]  
compound interest 複利   d6wsT\S  
consignee 承銷人   YrA#NTB_o  
consignment 寄銷   y+@7k3"  
consignor 寄銷人   )bqO}_B  
consolidated balance sheet 合併資產負債表   P
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consolidated profit and loss account 合併損益表   xqIt?v2c  
consolidation 合併   3. Kh  
construction cost 營建成本  
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construction revenue 營建收入   CmM K\R.  
contract 合同   )~rN{W<s`H  
control account 統制賬戶   Qb/qUUQO;0  
copyright 版權   ![ Fb~Egc  
corporation 公司   Ow<=K:^  
cost 成本   7)z^*;x  
cost accounting 成本會計   EZa
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cost of labour 勞工成本   OSxr@  
cost of production 生產成本   {73Z$w1%  
cost of manufacture 製造成本   L
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cost of sales 銷貨成本   zuXJf+]  
cost price 成本價格   _r&`[@m  
credit 貸方   lkOugjI  
credit note 收款通知單   RY/9Ku `  
creditor 債權人   rD fUTfv|Q  
crossed check 橫線支票   9>%ti&_-jt  
current account 往來活期賬戶   mZ'`XAS~;  
current asset 流動資產   o[
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current liability 流動負債   Q% )fuI  
current profit and loss 本期損益   an =8['X  
debit 借方   ?(4=:o  
debt 債務   /{^Qup   
debtor 債務人   p
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deed 契據   BH0].-)[y!  
deferred assets 遞延資產   DhYQ>Gv8U  
deferred liabilities 遞延負債   UOi8>;k`  
delivery 交貨   V'^Hn?1^  
delivery expense 送貨費   m onqaSF  
delivery order 出貨單   QVsOB$  
demand draft 即期匯票   )u`q41!  
demand note 即期票據   k9xfv@v}  
demurrage charge 延期費   txw:m*(%  
deposit 存款   
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deposit slip 存款單   3 a_~18W  
depreciation 折舊   { owK~  
direct cost 直接成本   O'*KNJX  
direct labour 直接人工   =a$7OV.  
director 董事   2c LIz@  
discount 折扣   y}Oc^Fc  
discount on purchase 進貨折扣   Cj#$WZga%  
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