[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。   |E6Thvl$  
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acceptance 承兌   O]IAIM  
account 賬戶   (\qf>l+*  
accountant 會計員   7^>~k}H  
accounting 會計   HL{aqT2  
accounting system 會計制度   Yv1yRoDv  
accounts payable 應付賬款   Q%6zr9  
accounts receivable 應收賬款   P*k n}:  
accumulated profits 累積利益   OIFjc0  
adjusting entry ?#123;整記錄   @Mya|zb  
adjustment ?#123;整   ",~ZO<P  
administration expense 管理費用   LDegJer-v  
advances 預付   z&9ljQ iF  
advertising expense 廣告費   h7eb/xEto  
agency 代理   6(7 56  
agent 代理人   7oC8ID  
agreement 契約   odL*_<Z  
allotments 分配數   &am<_Tn*3  
allowance 津貼   gR/?MJ(v  
amalgamation 合併   kP5I+B  
amortization 攤銷   [m! P(o  
amortized cost 應攤成本   /pRv i>_(:  
annuities 年金   \Ec*Gq?.  
applied cost 已分配成本   /QB;0PrE  
applied expense 已分配費用   r 7R39#  
applied manufacturing expense 己分配製造費用   44 8%yP  
apportioned charge 攤派費用   U `lp56  
appreciation 漲價   3ylSO73R  
article of association 公司章程   ]fDb|s48  
assessment 課稅   uNEl]Q]<e]  
assets 資產   id,'+<  
attorney fee 律師費   IT#Li  
audit 審計   p! k~ufU  
auditor 審計員   jc3Q3Th/zn  
average 平均數   D\;5{,:d  
average cost 平均成本   ;[4=?GL*  
bad debt 壞賬   ]*MVC
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balance 餘額   p/eaO{6 6  
balance sheet 資產負債表   fJNK@F  
bank account 銀行賬戶   ES^JRX  
bank balance 銀行結存   CY':'aWfa<  
bank charge 銀行手續費   K/(QR_@?  
bank deposit 銀行存款   -F(luRBS(W  
bank discount 銀行貼現   7'At_oG  
bank draft 銀行匯票   1\{FKOt  
bank loan 銀行借款   eKuF7Oo  
bank overdraft 銀行透支   Q e/XEW  
bankers acceptance 銀行承兌   @8w[Zo~  
bankruptcy 破產   %*K zP{  
bearer 持票人   J(8?6&=ck  
beneficiary 受益人   eU)QoVt  
bequest 遺產   iW2\;}y  
bill 票據   Wm{ebx
 
bill of exchange 匯票   '5Kj"aD%  
bill of lading 提單   Qe!3ae`Z  
bills discounted 貼現票據   @+nCNXK  
bills payable 應付票據   cDYOJu.  
bills receivable 應收票據   0$b4\.0>~  
board of directors 董事會   V$FZVG/@#  
bonds 債券   MGK?FJn_?  
bonus 紅利   Z0v?3v}9^  
book value 賬面價值   4o";p}[b  
bookkeeper 簿記員   x|AND]^Q  
bookkeeping 簿記   *:+ZEFMq  
branch office general ledger 支店往來賬戶   M/lC&F(  
broker 經紀人   db_}][;.c  
brought down 接前   Xf"< >M  
brought forward 接上頁   wKpb%3  
budget 預算   /kw;q{>?o  
by-product 副產品   - q(a~Ge  
by-product sales 副產品銷售   0Ntvd7"`}  
capital 股本   4i&Rd1#0dI  
capital income 資本收益   F?jD5M08t/  
capital outlay 資本支出   _iDVd2X"H  
capital stock 股本   ~z]VDEJ{q  
capital stock certificate 股票   T~L V\}h  
carried down 移後   x![.C,O  
carried forward 移下頁   !%t2ZQJq  
cash 現金   3 G<4rH]  
cash account 現金賬戶   NX8hFwR  
cash in bank 存銀行現金   ] >w@@A  
cash on delivery 交貨收款   Q {~$7J  
cash on hand 庫存現金   Sp?e!`|8  
cash payment 現金支付   g]N'6La  
cash purchase 現購   tux0}|[^'  
cash sale 現沽   n'q:L(`M  
cashier 出?#123;員   TF!v,cX  
cashiers check 本票   G9am}qr  
certificate of deposit 存款單折   Bxw(pACf  
certificate of indebtedness 借據   D@.qdRc3  
certified check 保付支票   .#iot(g  
certified public accountant 會計師   z%T|L[(6  
charges 費用   \RPwSx  
charge for remittances 匯水手續費   ~b X~_\  
charter 營業執照   f}*:wj  
chartered accountant 會計師   @TXLg2  
chattles 動產   B/;'D7i|S  
check 支票   f)a0!U 44  
che stub 支票存根   r_,;[+!  
closed account 己結清賬戶   }(XKy!G6  
closing 結算   ":s_O.  
closing entries 結賬紀錄   |6^%_kO!|  
closing stock 期末存貨   _/%,cYVc8!  
closing the book 結賬   Y6)o7t  
columnar journal 多欄日記賬   rev*G:  
combination 聯合   4$ihnb`DQN  
commission 佣金   e3p:l u  
commodity 商品   VlL%dN; 0  
common stock 普通股   wsH_pF  
company 公司   f{[0;qDJ  
compensation 賠償   )u=W?5%=}  
compound interest 複利   "dDrw ]P;  
consignee 承銷人   ; Ad5Jk  
consignment 寄銷   f.66N9BHL,  
consignor 寄銷人   E'Ux2sh  
consolidated balance sheet 合併資產負債表   <Q- m &  
consolidated profit and loss account 合併損益表   jf)l; \u  
consolidation 合併   P6 OnE18n  
construction cost 營建成本   ns8s2kYcm  
construction revenue 營建收入   !-f Bw  
contract 合同   {G:y?q'z  
control account 統制賬戶   YS9RfK/  
copyright 版權   ,94<j,"  
corporation 公司   EbQLMLD%  
cost 成本   PX 8UVA  
cost accounting 成本會計   M`Er&n Qs  
cost of labour 勞工成本   @%R<3!3v  
cost of production 生產成本   |:=o\eu&  
cost of manufacture 製造成本   J/?Nf2L4  
cost of sales 銷貨成本   KT(Z #$  
cost price 成本價格   \j>7x  
credit 貸方   i/ilG3m>  
credit note 收款通知單   -Ks>s  
creditor 債權人   >0IZ%Wiz  
crossed check 橫線支票   ]yU"J:/  
current account 往來活期賬戶   H
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current asset 流動資產   7z{w
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current liability 流動負債   NXY jb(4:  
current profit and loss 本期損益   8vY-bm,e  
debit 借方   DYD<?._I  
debt 債務   @LKQ-<dZG  
debtor 債務人   ;<AcW.jx  
deed 契據   Iry$z^  
deferred assets 遞延資產   *glZb;_  
deferred liabilities 遞延負債   bV_nYpo  
delivery 交貨   #.bW9j/  
delivery expense 送貨費   I0)`tQ+  
delivery order 出貨單   W_\zx<m  
demand draft 即期匯票   e `D}[G#  
demand note 即期票據   @p+;iS1}  
demurrage charge 延期費   ~7
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deposit 存款   9)q3cjP{<  
deposit slip 存款單   @c3xUK  
depreciation 折舊   'YNaLZ20  
direct cost 直接成本   ,^#Jw`w^  
direct labour 直接人工   ut{T:kT  
director 董事   {m.$EoS  
discount 折扣   11[lc2  
discount on purchase 進貨折扣   :S+K\  
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