[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。   0F.S[!I  
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acceptance 承兌   |68u4zK  
account 賬戶   S<-5<Pg  
accountant 會計員   h0HK~S#xBv  
accounting 會計   P,(_y8  
accounting system 會計制度   /a9CqK  
accounts payable 應付賬款   1=C<aRZ b^  
accounts receivable 應收賬款   {+[Ex2b$  
accumulated profits 累積利益   RKM5FXX  
adjusting entry ?#123;整記錄   F,Ve,7kh  
adjustment ?#123;整   ]EUQMyR  
administration expense 管理費用   mx}4iO:Xp  
advances 預付   ggm'9|  
advertising expense 廣告費   2E`mbT,v&  
agency 代理   2m} bddS  
agent 代理人   0c8_&  
agreement 契約   EziGkbpd@  
allotments 分配數   JIHIKH-#  
allowance 津貼   "@|rU4Y  
amalgamation 合併   /{[p?7x>  
amortization 攤銷   =BJe}AV  
amortized cost 應攤成本   M*C1QQf\N  
annuities 年金   B !wr}]  
applied cost 已分配成本   SoHaGQo x  
applied expense 已分配費用   MJCz %z K  
applied manufacturing expense 己分配製造費用   yy[Y=  
apportioned charge 攤派費用   t* p%!xsH  
appreciation 漲價   jSRi
 
article of association 公司章程   wh2E$b(-  
assessment 課稅   JG7K-W|!c  
assets 資產    rvK%m_r  
attorney fee 律師費   D;jbZ9  
audit 審計   z#rp8-HUDS  
auditor 審計員   % iJ} H6m  
average 平均數   ^dsj1#3z  
average cost 平均成本   ^".6~{  
bad debt 壞賬   3 TTQff  
balance 餘額   n3qRt  
balance sheet 資產負債表   *"4l}&  
bank account 銀行賬戶   lV$#>2Hh5  
bank balance 銀行結存   7,8TMd1`M  
bank charge 銀行手續費    qm enj  
bank deposit 銀行存款   rkR~%U6V  
bank discount 銀行貼現   $<Y%4LI  
bank draft 銀行匯票   3-)}.8F  
bank loan 銀行借款   DL,]iJm  
bank overdraft 銀行透支   &\Lu}t7Ru  
bankers acceptance 銀行承兌   G;/l[mvh,  
bankruptcy 破產   +Z
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bearer 持票人   l4(FM}0X5}  
beneficiary 受益人   .+<Ka0  
bequest 遺產   xU6dRjYhH9  
bill 票據   ! (viXV5  
bill of exchange 匯票   4x3 _8/=  
bill of lading 提單   *[BtW56-  
bills discounted 貼現票據   zK{}   
bills payable 應付票據    Zy8tI#  
bills receivable 應收票據   <h}x7y?  
board of directors 董事會   wu &lG!#  
bonds 債券   i\gt @  
bonus 紅利   %6m' |(-  
book value 賬面價值   DlAwB1Ak  
bookkeeper 簿記員   pjFj{  
bookkeeping 簿記   Ap;^\5  
branch office general ledger 支店往來賬戶   qDhZC*"9#D  
broker 經紀人   }gB^C3b6  
brought down 接前   (TO<SY3AB  
brought forward 接上頁   JnIG;/  
budget 預算   :XPat93w  
by-product 副產品   01uj-!D$@  
by-product sales 副產品銷售   64`l?F  
capital 股本   2;3&&yK2b  
capital income 資本收益   fX6pW%Q'6  
capital outlay 資本支出   mFxt  +\  
capital stock 股本   Msfxce  
capital stock certificate 股票   jp@X,HES  
carried down 移後   &-JIXVd*R  
carried forward 移下頁   Wm5[+z|2?9  
cash 現金   {;z
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cash account 現金賬戶   |W@Ko%om  
cash in bank 存銀行現金    6E:H   
cash on delivery 交貨收款   *.+F]-  
cash on hand 庫存現金  
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cash payment 現金支付   jG)66E*"  
cash purchase 現購   aGsO~ODc  
cash sale 現沽   bFlI:R&<  
cashier 出?#123;員   ,:MUf]Ky  
cashiers check 本票   ^Jdg%U?  
certificate of deposit 存款單折   ,j\uvi(Y  
certificate of indebtedness 借據   NWQ7%~#k*  
certified check 保付支票   OYn 5k6  
certified public accountant 會計師   {4f%UnSz(  
charges 費用   D`X<b4e8/  
charge for remittances 匯水手續費   !M9mX%UQ  
charter 營業執照   rd$T6!I  
chartered accountant 會計師   ?hR0 MnP  
chattles 動產   h4MBw=Tz~  
check 支票   x2aG5@<3  
che stub 支票存根   BM)a,fIgo  
closed account 己結清賬戶   Tyb'p9  
closing 結算   ]Y76~!N  
closing entries 結賬紀錄   _5O~]}  
closing stock 期末存貨   $= 2[Q  
closing the book 結賬   QMrH%Y  
columnar journal 多欄日記賬   ~i'!;'-_}  
combination 聯合   @,6*yy O  
commission 佣金   O:RN4/17  
commodity 商品   m(kv:5<>  
common stock 普通股   1p&=tN  
company 公司   &TrL!9FtJ  
compensation 賠償   .pm%qEh  
compound interest 複利   @Gw]cm  
consignee 承銷人   _FS #~z'j  
consignment 寄銷   gSyBoY  
consignor 寄銷人   hb/Z{T'  
consolidated balance sheet 合併資產負債表  
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consolidated profit and loss account 合併損益表   T?=]&9Y'  
consolidation 合併   /RxqFpu|.  
construction cost 營建成本   YN:Sn\`D 8  
construction revenue 營建收入   \_(0V"  
contract 合同   vk(I7  
control account 統制賬戶   ^n Oh8L;  
copyright 版權   Gi$\th,  
corporation 公司   FYefn3b  
cost 成本   2bw.mp&v1  
cost accounting 成本會計   )"M;7W?R0  
cost of labour 勞工成本   \9od* y  
cost of production 生產成本   yT7{,Z7t  
cost of manufacture 製造成本   mL'A $BR`  
cost of sales 銷貨成本   d/$
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cost price 成本價格   BC1smSlJ  
credit 貸方   ;b=7m#5  
credit note 收款通知單   [O!/hppN  
creditor 債權人   +ek6}f
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crossed check 橫線支票   REi"Aj=  
current account 往來活期賬戶   a[ sdYZ  
current asset 流動資產   -y?ve od#  
current liability 流動負債   xUa9>=JU{  
current profit and loss 本期損益   s- 0Xt<  
debit 借方   ;G"!y<F  
debt 債務   U-f8D  
debtor 債務人   J#iuF'%Ds  
deed 契據   een62-`  
deferred assets 遞延資產   <veypLi"R  
deferred liabilities 遞延負債   ymqn1ja1  
delivery 交貨   Tkp"mT v?<  
delivery expense 送貨費   C$LRX7Z`o  
delivery order 出貨單   @$$J}~{  
demand draft 即期匯票   s+G(N$0U  
demand note 即期票據   6!*zgA5M'  
demurrage charge 延期費   J<Ki;_
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deposit 存款   pjSM7PhQ  
deposit slip 存款單   )fS6H<*  
depreciation 折舊   a_b+RMy  
direct cost 直接成本   ?hIDy M  
direct labour 直接人工   9Q\B1Q  
director 董事   q$}J/w(,  
discount 折扣   {cdrMP@""  
discount on purchase 進貨折扣   p#rqe<Ua  
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