[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。   T!|-dYYI  
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acceptance 承兌   *Tq7[v{0*|  
account 賬戶   PUC:Pl77  
accountant 會計員   F 7X] h  
accounting 會計   ~zFwSF  
accounting system 會計制度   |%j7Es  
accounts payable 應付賬款   B \.05<  
accounts receivable 應收賬款   8<  z  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   O*9d[jw[  
adjustment ?#123;整   O>IG7Ujl  
administration expense 管理費用   wdR k+  
advances 預付   ;JX2ebx  
advertising expense 廣告費   vH@b  
agency 代理   X`7O%HiX/`  
agent 代理人   LGWQBEXw  
agreement 契約   Rc}#4pM8  
allotments 分配數   fjHd"!) 3  
allowance 津貼   j^D/,SW  
amalgamation 合併   rrl{3
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amortization 攤銷   *s!T$oc  
amortized cost 應攤成本   +Rq]_sDu  
annuities 年金   /Tp>aW%}"  
applied cost 已分配成本   GX N:=  
applied expense 已分配費用   -IL' (vx  
applied manufacturing expense 己分配製造費用   =64Ju Wvo  
apportioned charge 攤派費用   jNAboSf2Y  
appreciation 漲價   @Dd3mWKq  
article of association 公司章程   A{gniYqvB`  
assessment 課稅   l(~NpT{=V  
assets 資產   :D:J_{HJ  
attorney fee 律師費   o6 8;-b'n  
audit 審計   Cil1wFBb  
auditor 審計員   /re0"!0y  
average 平均數   2l+t-  
average cost 平均成本   Suk;##I  
bad debt 壞賬   Jy0 (g T  
balance 餘額   <'O|7. ^^  
balance sheet 資產負債表   &usum~@  
bank account 銀行賬戶   r,ep{ p  
bank balance 銀行結存   {QT:1U\.  
bank charge 銀行手續費   - V:7j8  
bank deposit 銀行存款   2~@Cj@P]  
bank discount 銀行貼現   p:Zhg{sF  
bank draft 銀行匯票   j`-9.  
bank loan 銀行借款   CMYk xU  
bank overdraft 銀行透支   *m&(h @l  
bankers acceptance 銀行承兌   nc:K!7:  
bankruptcy 破產   MQVEO5  
bearer 持票人   nk+9J#Gs  
beneficiary 受益人   #a!qJeWm0  
bequest 遺產   I_na^sh*  
bill 票據   l6-%)6u>  
bill of exchange 匯票   ~.Cu,>fV  
bill of lading 提單   NJ(H$tB@  
bills discounted 貼現票據   5I0j>{U&  
bills payable 應付票據   7/ FF}d  
bills receivable 應收票據   N)X51;+  
board of directors 董事會   4M>EQF&  
bonds 債券   i$z*~SuM#  
bonus 紅利   / KxZ+Ww>v  
book value 賬面價值   x-SYfvYY  
bookkeeper 簿記員   C oO0~q  
bookkeeping 簿記   9S{0vc/2@  
branch office general ledger 支店往來賬戶   b+THn'2  
broker 經紀人    -to3I  
brought down 接前   h5@JS1cY  
brought forward 接上頁   $!
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budget 預算   Ryi%}!  
by-product 副產品   d0-T\\U  
by-product sales 副產品銷售   =T|m#*{.L  
capital 股本   ^-
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capital income 資本收益   k E-+#p  
capital outlay 資本支出   J\\o#-H  
capital stock 股本   ^vo]bq7  
capital stock certificate 股票   tN&X1  
carried down 移後   s6_[H  
carried forward 移下頁   >('Z9<|r :  
cash 現金   NV9H"fI  
cash account 現金賬戶   \yY2 mr  
cash in bank 存銀行現金   qr?RU .W  
cash on delivery 交貨收款   
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cash on hand 庫存現金   _E xd:  
cash payment 現金支付   pAc "Wo(Q  
cash purchase 現購   m"mU:-jk`  
cash sale 現沽   ,%,.c^-  
cashier 出?#123;員   jUy$aGX  
cashiers check 本票   m/NXifi8l  
certificate of deposit 存款單折   (J`E C  
certificate of indebtedness 借據   X8( Ws
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certified check 保付支票   "y=AVO   
certified public accountant 會計師   k_7agW  
charges 費用   [HQ Bx`3TS  
charge for remittances 匯水手續費   go5l<:9  
charter 營業執照   hB-<GGcO <  
chartered accountant 會計師   n}4Lq^$  
chattles 動產   t`vIcCXqyl  
check 支票   ]nQ(|$rW  
che stub 支票存根   vaj-|&  
closed account 己結清賬戶   $|}PL[aA#  
closing 結算   TS;?>J-  
closing entries 結賬紀錄   bd3q207>  
closing stock 期末存貨   Mt+ggF.  
closing the book 結賬   =s1Pf__<k  
columnar journal 多欄日記賬   (Kaunp5_`  
combination 聯合   +U,>D+  
commission 佣金   w"BMJ+  
commodity 商品   +v"%@lC};  
common stock 普通股   Ss#UX_DT_  
company 公司   %B-m- =gz  
compensation 賠償   !<j
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compound interest 複利   T'e p&tNY  
consignee 承銷人   &p:GB_  
consignment 寄銷   i{6wns?KMj  
consignor 寄銷人   g+M& _n  
consolidated balance sheet 合併資產負債表   c9R|0Yn^J  
consolidated profit and loss account 合併損益表   #"aL M6Cfs  
consolidation 合併   _hs\" W  
construction cost 營建成本   P};GcV-  
construction revenue 營建收入   y7Sj^muBY  
contract 合同   >X-*Hu'U#  
control account 統制賬戶   E>O1dPZcM  
copyright 版權   RaLc}F)9  
corporation 公司   rgXD>yu(  
cost 成本   7NDjXcuq  
cost accounting 成本會計   UJ6zgsD1b?  
cost of labour 勞工成本   5mB'\xGO2  
cost of production 生產成本   ~F=,)GE  
cost of manufacture 製造成本   #dxS QmG  
cost of sales 銷貨成本   \t@4)+s/)  
cost price 成本價格   dNgjM Q  
credit 貸方   :Y2J7p[+  
credit note 收款通知單   Yq0=4#_  
creditor 債權人   *'nZ|r v  
crossed check 橫線支票   ?tFsSU  
current account 往來活期賬戶   sn?YD'>k  
current asset 流動資產   2@#`x"0  
current liability 流動負債   y]TNjLpo$  
current profit and loss 本期損益   k>q}: J9V  
debit 借方   TkSeD P  
debt 債務   S K7 b]J>  
debtor 債務人   ; gNoiAxW  
deed 契據   x$Tf IFy  
deferred assets 遞延資產   RT
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deferred liabilities 遞延負債   \]+57^8r  
delivery 交貨   *;yn_z
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delivery expense 送貨費   h`b[c.%  
delivery order 出貨單   g tV*`g  
demand draft 即期匯票   ;(,1pi7|  
demand note 即期票據   Vm <9/UG<  
demurrage charge 延期費   rYw
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deposit 存款   F(#~.i  
deposit slip 存款單   zaoC  
depreciation 折舊   ?sm@lD Z\  
direct cost 直接成本   7O.{g  
direct labour 直接人工   KK4"H]!.  
director 董事   \w+a Q?e_  
discount 折扣   Yl$Cj>FG  
discount on purchase 進貨折扣   J=C63YB  
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