[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。   nNc>nB1  
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acceptance 承兌   &m5FYm\  
account 賬戶   wk9qyv<  
accountant 會計員   $R&K-;D/8  
accounting 會計   %M7EOa  
accounting system 會計制度   Y[~Dj@Q<  
accounts payable 應付賬款   OyG#
 
accounts receivable 應收賬款   HI\V29 a  
accumulated profits 累積利益   k]"DsN$
  
adjusting entry ?#123;整記錄   i8nzPKF2$3  
adjustment ?#123;整   `zoC++hx  
administration expense 管理費用   oVAY}q|wU  
advances 預付   Oaj$Z- f  
advertising expense 廣告費   d_] sV4[  
agency 代理   n=iL6Yu(  
agent 代理人   v$d^>+Y#  
agreement 契約   O[<YYL0  
allotments 分配數   l>D!@`><I  
allowance 津貼   nBg  tK  
amalgamation 合併   &P:2`\'  
amortization 攤銷   B;Dl2k^L  
amortized cost 應攤成本   =6O<1<[y  
annuities 年金   s2kom)  
applied cost 已分配成本   D/oO@;`'c  
applied expense 已分配費用   cOoF +hz0O  
applied manufacturing expense 己分配製造費用   (k$KUP  
apportioned charge 攤派費用   ]_js-+w6  
appreciation 漲價   0J z|BE3Y  
article of association 公司章程   aH'=k?Of;  
assessment 課稅   [
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assets 資產   \Y$@$)   
attorney fee 律師費   i5;_  
audit 審計   W6&mXJ^3L  
auditor 審計員   Xaw&41K  
average 平均數   f=cj5T:[  
average cost 平均成本   6|10OTVu`  
bad debt 壞賬   *-,jIaL;  
balance 餘額   I7]qTS[vg  
balance sheet 資產負債表   Aa!#=V1d  
bank account 銀行賬戶   N /Fa^[  
bank balance 銀行結存   \J-}Dp\0b  
bank charge 銀行手續費   IfzW%UL  
bank deposit 銀行存款   m#|h22^H  
bank discount 銀行貼現   @!KG;d:l  
bank draft 銀行匯票   3R?6{.  
bank loan 銀行借款   ;y]BXW&l&  
bank overdraft 銀行透支   !.cno&  
bankers acceptance 銀行承兌   8;<3Tyjzu  
bankruptcy 破產   ,cFBLj(@  
bearer 持票人   fqm-?vy}  
beneficiary 受益人   _%@ri]u{ov  
bequest 遺產   \H{UJ  
bill 票據   W%P$$x5&  
bill of exchange 匯票   2*pNIc  
bill of lading 提單   i-M<_62c  
bills discounted 貼現票據   9?I?;l{  
bills payable 應付票據  
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bills receivable 應收票據   XFi!=|F  
board of directors 董事會   Z@gEJ^"yA"  
bonds 債券   Cm%xI&Y  
bonus 紅利   I*EHZctH  
book value 賬面價值   ~vV+)KI  
bookkeeper 簿記員   zOn%\  
bookkeeping 簿記   xY@<<  
branch office general ledger 支店往來賬戶   !f01.Tq8  
broker 經紀人   =v6qr~  
brought down 接前   Q60'5Wt  
brought forward 接上頁   bOdQ+Y6  
budget 預算   WKB K)=  
by-product 副產品   / TAza9a  
by-product sales 副產品銷售   XLj|y# h  
capital 股本   Psw<9[  
capital income 資本收益   fK10{>E1  
capital outlay 資本支出   @XN*H- |  
capital stock 股本   [?S-on.  
capital stock certificate 股票   D[Kq`  
carried down 移後   .2x`Fj;o1  
carried forward 移下頁   m/p:W/0L  
cash 現金   4%>2>5  
cash account 現金賬戶   Rd,5&X$  
cash in bank 存銀行現金   R=<uf:ca  
cash on delivery 交貨收款   =q<t,UP8  
cash on hand 庫存現金   xi}3)5  
cash payment 現金支付   +qee8
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cash purchase 現購   i _YJq;(  
cash sale 現沽   I9hZ&ed16  
cashier 出?#123;員   @% .;}tC  
cashiers check 本票  
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certificate of deposit 存款單折   C7_nA:Rc  
certificate of indebtedness 借據   P$Fq62;}r4  
certified check 保付支票   _\u?]YTv  
certified public accountant 會計師   jPmp=qg"q  
charges 費用   nRh.;G  
charge for remittances 匯水手續費   IaYaIEL-  
charter 營業執照   M&5De{LS}  
chartered accountant 會計師   +OfHa\Nz  
chattles 動產   ~vw$Rnotz  
check 支票   ]?UK98uS\A  
che stub 支票存根   6rh^?B
  
closed account 己結清賬戶   A9kn\U92  
closing 結算   IZ&FNOSZ+4  
closing entries 結賬紀錄   j7 \y1$w  
closing stock 期末存貨   9IJc9Sv(  
closing the book 結賬   s/0~!0  
columnar journal 多欄日記賬   #iAw/a0&  
combination 聯合   UY/qI%#L#,  
commission 佣金   x2Dg92  
commodity 商品   m?`?T   
common stock 普通股   A*TO0L  
company 公司   w~Jy,[@n  
compensation 賠償   qq
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compound interest 複利   +W^$my)<  
consignee 承銷人   W7?f_E\>W  
consignment 寄銷   '=cAdja  
consignor 寄銷人   Zz^!QlF  
consolidated balance sheet 合併資產負債表   ;[!W*8.c  
consolidated profit and loss account 合併損益表   Ae^Idz  
consolidation 合併   lzK,VZ=mM  
construction cost 營建成本   hDD]Kc;G^1  
construction revenue 營建收入   e8Vt
KVcY  
contract 合同   r9whW;"q  
control account 統制賬戶   N5Ih+8zT  
copyright 版權   B;^YHWJ6i  
corporation 公司   ySNXjH Q=  
cost 成本   `l}+BI`4  
cost accounting 成本會計   Z l
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cost of labour 勞工成本   +~'ap'k m  
cost of production 生產成本   -(l/.yE{X  
cost of manufacture 製造成本   2_CJV  
cost of sales 銷貨成本   9 y`Vg  
cost price 成本價格   0%;y'd**Ck  
credit 貸方   1wt(pkNk  
credit note 收款通知單   Gp}}MGk  
creditor 債權人   OG{vap)  
crossed check 橫線支票   ?f4jqF~Fh  
current account 往來活期賬戶   1 2J#}|  
current asset 流動資產   2sYOO>  
current liability 流動負債   %-#rzeaW  
current profit and loss 本期損益   MznMt2-u  
debit 借方   7cly{U"  
debt 債務   \@F!h8e4  
debtor 債務人   +JPHQx'W  
deed 契據   <S(`e/#[  
deferred assets 遞延資產   k8O%gO  
deferred liabilities 遞延負債   k/.a yLq  
delivery 交貨   /..a9x{At>  
delivery expense 送貨費   o 76QQ+hP  
delivery order 出貨單   N)o/
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demand draft 即期匯票   Q}kXxud  
demand note 即期票據   GCv*a[8?n  
demurrage charge 延期費   Bb@m-+f  
deposit 存款   Z{rD4S@ ^  
deposit slip 存款單   SZL('x ,"^  
depreciation 折舊   Jpr`E&%I6  
direct cost 直接成本   ?@5#p*u0  
direct labour 直接人工   g: ,*Y^T  
director 董事   n}toUqUnk\  
discount 折扣   OpxJiu=W  
discount on purchase 進貨折扣   2t1u{  
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