[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。   >!PCEw<i  
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acceptance 承兌   l*b0uF  
account 賬戶   ;N^4R$Q.  
accountant 會計員   6+/BYN!&4  
accounting 會計   Cuc+9  
accounting system 會計制度   r#B{j$Rw   
accounts payable 應付賬款   u-R;rf5%k  
accounts receivable 應收賬款   (97&mhs3  
accumulated profits 累積利益   DHVfb(H5e  
adjusting entry ?#123;整記錄   r#(*x 2~,  
adjustment ?#123;整   SI/3Dz[  
administration expense 管理費用   WO=P~F<  
advances 預付   wit  
advertising expense 廣告費   #Yx /ubg6  
agency 代理   Q*8efzgs|  
agent 代理人   !SThK8j$7  
agreement 契約   
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allotments 分配數   uQ3W =  
allowance 津貼   ;CDa*(e  
amalgamation 合併   mw*KLMo42  
amortization 攤銷   zO((FQ  
amortized cost 應攤成本   %Mf3OtPiJW  
annuities 年金   /
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applied cost 已分配成本   Cf.(/5X  
applied expense 已分配費用   Rts.jm>[  
applied manufacturing expense 己分配製造費用   z'}z4^35,  
apportioned charge 攤派費用   Q& vU|y  
appreciation 漲價   BHR(B]EI  
article of association 公司章程   ~Gh9m]b  
assessment 課稅   /;WFRp.  
assets 資產   B3Ws)nF"  
attorney fee 律師費   wLKC6@ W  
audit 審計   %";ap8J04F  
auditor 審計員   /J!~0~F  
average 平均數   bdj')%@n  
average cost 平均成本   B6U4>ZN  
bad debt 壞賬   (t"e#b (:  
balance 餘額   n!L}4Nmp  
balance sheet 資產負債表   R:U!HE8j  
bank account 銀行賬戶   PDb7h  
bank balance 銀行結存   6t'vzcQs  
bank charge 銀行手續費   F@1Eg
  
bank deposit 銀行存款   !-tVt D  
bank discount 銀行貼現   ~Hvf"b
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bank draft 銀行匯票   FrhI[D  
bank loan 銀行借款   xpWY4Q  
bank overdraft 銀行透支   95*=&d  
bankers acceptance 銀行承兌   %D>cY!  
bankruptcy 破產   iz2;xa*  
bearer 持票人   Tz{-L%*#  
beneficiary 受益人   gP?.io9Oi  
bequest 遺產   qjH/E6GGg  
bill 票據   b"eG8  
bill of exchange 匯票   v d
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bill of lading 提單   |fPR7-  
bills discounted 貼現票據   KA elq
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bills payable 應付票據   i.''\  
bills receivable 應收票據   .`^wRpa2M  
board of directors 董事會  
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bonds 債券   ^"+Vx9H"{  
bonus 紅利   u(g9-O  
book value 賬面價值   .s>.O6(^%  
bookkeeper 簿記員   ( c +M"s  
bookkeeping 簿記   CzI/Z+\  
branch office general ledger 支店往來賬戶   ,R=)^Gh{  
broker 經紀人   ADB,gap  
brought down 接前   (4IH%Ez){  
brought forward 接上頁   zRgl`zREr  
budget 預算   du&9mOrr  
by-product 副產品   ( \7Yo^  
by-product sales 副產品銷售   ZQ[s/  
capital 股本   B1 xlWdm  
capital income 資本收益   c> ":g~w  
capital outlay 資本支出   -qpe;=g&f  
capital stock 股本   #{zF~/Qq  
capital stock certificate 股票   p;)@R$*  
carried down 移後   9%DLdc\z;  
carried forward 移下頁   h %!,|[|  
cash 現金   iM~qSRb#mJ  
cash account 現金賬戶   PF:'
dv  
cash in bank 存銀行現金   Z>hGqFZ0{  
cash on delivery 交貨收款   te&p1F  
cash on hand 庫存現金   b#Vm;6BHD1  
cash payment 現金支付   ) -@Dh6F  
cash purchase 現購   D3x W?$Z  
cash sale 現沽   }kMKA.O"  
cashier 出?#123;員   ] jycg@=B  
cashiers check 本票   =]P|!$!}0  
certificate of deposit 存款單折   {#&j
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certificate of indebtedness 借據   v+ "9&  
certified check 保付支票   <Gz*2i  
certified public accountant 會計師   +g%
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charges 費用   R?}<CjI  
charge for remittances 匯水手續費   ^o Q^/v~  
charter 營業執照   JjQ9AJ?
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chartered accountant 會計師   Q=#Wk$1.  
chattles 動產   +kT o$_Wkz  
check 支票   fi'\{!!3m^  
che stub 支票存根   teJY*)d  
closed account 己結清賬戶   :@J.!dokF  
closing 結算   v.Xmrry  
closing entries 結賬紀錄   5>&C.+A 9  
closing stock 期末存貨   ig4mj47wJ  
closing the book 結賬   i 8:^1rHp)  
columnar journal 多欄日記賬   9tIE+RD  
combination 聯合   qoOq47F  
commission 佣金   RNb"O{3  
commodity 商品   I1!m;5-c9k  
common stock 普通股   E*8).'S%k  
company 公司   s^GE>rf  
compensation 賠償   c)zwyBz  
compound interest 複利   >{#QS"J#  
consignee 承銷人   =5#sB*  
consignment 寄銷   &Tk@2<5=  
consignor 寄銷人   -\M;bQV[C  
consolidated balance sheet 合併資產負債表   2,G 9~<t  
consolidated profit and loss account 合併損益表   og|~:>FmJo  
consolidation 合併   hvF>Tu]^r  
construction cost 營建成本   B{cb'\C  
construction revenue 營建收入   'E%+ O  
contract 合同   N683!wNX  
control account 統制賬戶   `<* tp@  
copyright 版權   pxHJX2  
corporation 公司   n4/Jx*  
cost 成本   Y I),yj  
cost accounting 成本會計   nrCr9#  
cost of labour 勞工成本   a<&GsDw  
cost of production 生產成本   AI2@VvB  
cost of manufacture 製造成本   dU#}Tk  
cost of sales 銷貨成本   u-HBmL  
cost price 成本價格   ~P!%i9e_  
credit 貸方   L+NrU+:=C  
credit note 收款通知單   =yLJGNK[  
creditor 債權人   ?Z"<&ts
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crossed check 橫線支票   o7v,:e:  
current account 往來活期賬戶   qp2&Z8S\D  
current asset 流動資產   xRm~a-rp  
current liability 流動負債   SsQg8d  
current profit and loss 本期損益   zl!Y(o!@  
debit 借方   NSQ#\:3:S  
debt 債務   [,ZHn$\  
debtor 債務人   iKE
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deed 契據   #~6au6LMC  
deferred assets 遞延資產   "j?\Ze*  
deferred liabilities 遞延負債   _:VIlg U  
delivery 交貨   g)^g_4  
delivery expense 送貨費   HMVy
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delivery order 出貨單   i" >kF@]c8  
demand draft 即期匯票   n{xL1A=9  
demand note 即期票據   |]j2T8_=  
demurrage charge 延期費   OsNJ; B  
deposit 存款   I'%ASZ  
deposit slip 存款單   qruv^#_l  
depreciation 折舊   vABUUAo!Jr  
direct cost 直接成本   :U/x(  
direct labour 直接人工   p]J0A ^VV  
director 董事   @;h$!w<  
discount 折扣   '*n2<y  
discount on purchase 進貨折扣   KU (g Zy  
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