[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。   ~(Tz <  
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acceptance 承兌   v,M2|x\r}  
account 賬戶   }2\"(_  
accountant 會計員   <5X@r#Lz  
accounting 會計   5=?&q 'i  
accounting system 會計制度   O Z#?  
accounts payable 應付賬款   .Z^g 7 *s  
accounts receivable 應收賬款   ':>B%k  
accumulated profits 累積利益   *jJ62-o  
adjusting entry ?#123;整記錄   Wt`D  
adjustment ?#123;整   8odVdivh  
administration expense 管理費用   5G
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advances 預付   )`Fr*H3{  
advertising expense 廣告費   /tUl(Fp J`  
agency 代理   kl={L{r  
agent 代理人   z)0VP QMT  
agreement 契約   c3}}cFe  
allotments 分配數   y&CU
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allowance 津貼   xv*mK1e  
amalgamation 合併   #>,cc?H-  
amortization 攤銷   NRl"!FSD;"  
amortized cost 應攤成本   H 0h  
annuities 年金   gO/(/e>P  
applied cost 已分配成本   AzV5Re8M  
applied expense 已分配費用   < G&v  
applied manufacturing expense 己分配製造費用   7'8O*EoB'  
apportioned charge 攤派費用   :D,YR(])  
appreciation 漲價   /Mk)H d  
article of association 公司章程   gON6jnDO  
assessment 課稅   {jVFlKP>  
assets 資產   q-RGplx  
attorney fee 律師費   %*gO<U4L]  
audit 審計   H|!s.  
auditor 審計員   6,7omYof  
average 平均數   wiG wN  
average cost 平均成本   RasoO j$  
bad debt 壞賬   - VE#:&  
balance 餘額   w\ mF2h  
balance sheet 資產負債表   x3P@AC$\  
bank account 銀行賬戶   t,+S~Cj|  
bank balance 銀行結存   R#`itIYh  
bank charge 銀行手續費   |")x1'M  
bank deposit 銀行存款  
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bank discount 銀行貼現   Y]lqtre*Y  
bank draft 銀行匯票   bPOx~ CMh  
bank loan 銀行借款   n>4S P_[E7  
bank overdraft 銀行透支   |]q=D1/A  
bankers acceptance 銀行承兌   ;FmSL #]I  
bankruptcy 破產   Y;w]u_  
bearer 持票人   y(dS1.5F  
beneficiary 受益人   3/AUV%+  
bequest 遺產   ]M2<I#hF.  
bill 票據   vhHMxOZ;  
bill of exchange 匯票   VMWg:=~$  
bill of lading 提單   4yA`);r62  
bills discounted 貼現票據   3w
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bills payable 應付票據   _y9P]@Q7%  
bills receivable 應收票據   </X"*G't  
board of directors 董事會   2{CSH_"Z7  
bonds 債券   Wy4^mOv  
bonus 紅利   K[[k,W]qb  
book value 賬面價值   !7 oy%{L  
bookkeeper 簿記員   jE#8&P~  
bookkeeping 簿記   [*G2wP[$  
branch office general ledger 支店往來賬戶   f*],j  
broker 經紀人   FT;JYkO  
brought down 接前   /)1-
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brought forward 接上頁   ddP,_.0  
budget 預算   2FzS_\":I  
by-product 副產品   Q.1ohj0)  
by-product sales 副產品銷售   S:YL<_oI|  
capital 股本   :#}`uR,D/  
capital income 資本收益   }#8uXA  
capital outlay 資本支出   #+ '@/5{n  
capital stock 股本   {wP|b@(1t  
capital stock certificate 股票   A
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carried down 移後   udFju&!W  
carried forward 移下頁   }L!`K"^O&  
cash 現金   CiI: uU  
cash account 現金賬戶   1VFqT'  
cash in bank 存銀行現金   A232"p_  
cash on delivery 交貨收款   V+24-QWh  
cash on hand 庫存現金   kDq%Y[6Z  
cash payment 現金支付   B:~;7A\  
cash purchase 現購   1RbYPX  
cash sale 現沽   l* Ei7 |Z  
cashier 出?#123;員   n
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cashiers check 本票   ts<dUO  
certificate of deposit 存款單折   YSo7~^1W"  
certificate of indebtedness 借據   3+3m`%G  
certified check 保付支票   =-LX)|x}  
certified public accountant 會計師   A=UIN!  
charges 費用   ~,2hP ~  
charge for remittances 匯水手續費   M7R&J'SAY  
charter 營業執照   v4_OUA>z,  
chartered accountant 會計師   J~3T8e#  
chattles 動產   Ts .Zl{B  
check 支票   )V3(nZY  
che stub 支票存根   HY;?z
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closed account 己結清賬戶   k_<{j0z.  
closing 結算   K9Xd? ]a  
closing entries 結賬紀錄   jHH   
closing stock 期末存貨   %J7mZB9  
closing the book 結賬   Ok
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columnar journal 多欄日記賬   %D(prA_w  
combination 聯合   8 QF?W{NK  
commission 佣金   >
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commodity 商品   !9xANSb  
common stock 普通股    \t# 9zn>  
company 公司   w"agn}CK  
compensation 賠償   6bKO;^0  
compound interest 複利   1L8ULxi_?]  
consignee 承銷人   arS'th:j  
consignment 寄銷   |$w={N^4  
consignor 寄銷人   N5s
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consolidated balance sheet 合併資產負債表   NK9WrUj)  
consolidated profit and loss account 合併損益表   ^>8]3@ Nh  
consolidation 合併   q'F_j"  
construction cost 營建成本   6'Yn| A  
construction revenue 營建收入   XYHCggy  
contract 合同   eM=)>zl  
control account 統制賬戶   '$h@  
copyright 版權   #oJbrh9J6  
corporation 公司   RyOT[J  
cost 成本   *C@[5#CA2z  
cost accounting 成本會計   Of7) A  
cost of labour 勞工成本   Di<J6xu  
cost of production 生產成本   0IgnpeA]  
cost of manufacture 製造成本   %C`'>,t>  
cost of sales 銷貨成本   YD46Z~$  
cost price 成本價格   M
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credit 貸方   Fy@#r+PgWp  
credit note 收款通知單   s i"`  
creditor 債權人   x)VIA]  
crossed check 橫線支票   bI]UO)  
current account 往來活期賬戶   Mj B<\g>  
current asset 流動資產   4nII/cPG  
current liability 流動負債   ^UvK~5tBV  
current profit and loss 本期損益   TdP{{&'9  
debit 借方   qN1 -plY  
debt 債務   37O#aJ,K  
debtor 債務人   OKZam ik~  
deed 契據   vbA7I<;  
deferred assets 遞延資產   {nPkb5xbW  
deferred liabilities 遞延負債   `}9 1S  
delivery 交貨   ()C^ta_]  
delivery expense 送貨費   A_jB|<bjTP  
delivery order 出貨單   ?$J7%I@  
demand draft 即期匯票   }.M
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demand note 即期票據   O:,2OMB}B`  
demurrage charge 延期費   a(ux?V)E.  
deposit 存款   Xh0wWU*  
deposit slip 存款單   p_5>?[TW:  
depreciation 折舊   =WmBpUh  
direct cost 直接成本   otz_nF;E  
direct labour 直接人工   ? gA=39[j  
director 董事   F8S~wW=\w  
discount 折扣   "6E1W,|{  
discount on purchase 進貨折扣   HTUYvU*-  
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