[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。   9 q2x}  
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acceptance 承兌   k7 Ne(4P  
account 賬戶   8]4 W@~c  
accountant 會計員   .8wF> 8  
accounting 會計   XF i9qL^  
accounting system 會計制度   5K=>x<  
accounts payable 應付賬款   @2+'s;mUV  
accounts receivable 應收賬款   `U>]*D68  
accumulated profits 累積利益   "rpP  
adjusting entry ?#123;整記錄   p`'3
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adjustment ?#123;整   ]zI*}(adu  
administration expense 管理費用   9zpOp-K6  
advances 預付   R-Y 7I  
advertising expense 廣告費   ) Loh
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agency 代理   ) gxN'z  
agent 代理人   p<B*)1Tj0  
agreement 契約   I"D}amuv  
allotments 分配數   {$C "yksr  
allowance 津貼   EEHTlq
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amalgamation 合併   pO2XQYhrY  
amortization 攤銷   $Ut1vp1$  
amortized cost 應攤成本   x. /WP~I  
annuities 年金   U \F ?{/  
applied cost 已分配成本   YIHGXi<"n  
applied expense 已分配費用   JE;!~=
 
applied manufacturing expense 己分配製造費用   0 R>!jw  
apportioned charge 攤派費用   Xzqx8Kd  
appreciation 漲價   t ;t;+M|W  
article of association 公司章程   zOis}$GR  
assessment 課稅   = @lM*   
assets 資產   Qgq VbJP"  
attorney fee 律師費   D<T:UJ  
audit 審計   W'v o?  
auditor 審計員   !" @<!  
average 平均數   AzSmfEaU0  
average cost 平均成本   kU{a!ca4  
bad debt 壞賬   @\U] hN?  
balance 餘額   2 yRUw  
balance sheet 資產負債表   w[u>*I  
bank account 銀行賬戶   SjvSnb_3  
bank balance 銀行結存   :VX2&*  
bank charge 銀行手續費    wKbU}29c  
bank deposit 銀行存款   V" KuwM  
bank discount 銀行貼現   yxi*4R  
bank draft 銀行匯票   3E!3kSh|  
bank loan 銀行借款   aoGns46Y  
bank overdraft 銀行透支   RH;A|[7T&  
bankers acceptance 銀行承兌   Ru$%gh>v  
bankruptcy 破產   {@[# 0gPH  
bearer 持票人   Y"TrF(C  
beneficiary 受益人   }|],UXk{xB  
bequest 遺產    H@ sM$8  
bill 票據   j/1f|x  
bill of exchange 匯票   D_BdvWSxj  
bill of lading 提單   UXOf  
bills discounted 貼現票據   +)_#j/  
bills payable 應付票據   b.cBg.a  
bills receivable 應收票據   H?;@r1ZAn  
board of directors 董事會   ^$y`Q @-9  
bonds 債券  
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bonus 紅利   -=qHwcId  
book value 賬面價值   }-p-(  
bookkeeper 簿記員   LRSt >; M  
bookkeeping 簿記   J$S*QCo  
branch office general ledger 支店往來賬戶    X*`b} ^T  
broker 經紀人   )4n]n:FjN  
brought down 接前   Q'aVdJN,  
brought forward 接上頁   C-H6l6,  
budget 預算   Y0ACJ?|  
by-product 副產品   Eg1|Kg\&  
by-product sales 副產品銷售   vg5fMH9ZZ  
capital 股本   CW,|l0i  
capital income 資本收益   P8 R^46  
capital outlay 資本支出   %z-n2%  
capital stock 股本   a@! O}f*  
capital stock certificate 股票   dlMjy$/
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carried down 移後   H5be5  
carried forward 移下頁   U}GO* +  
cash 現金   1|$J>  
cash account 現金賬戶   Lv *USN  
cash in bank 存銀行現金   S
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cash on delivery 交貨收款   (Vt5@25JW  
cash on hand 庫存現金   \+<=O`  
cash payment 現金支付   3w+ +F@(  
cash purchase 現購   Zk5AZ R!|  
cash sale 現沽   M%5_~g2n'\  
cashier 出?#123;員   r|ogF8YN  
cashiers check 本票   5[P^O6'  
certificate of deposit 存款單折   Bf Q#5  
certificate of indebtedness 借據   _OB^ywHn.  
certified check 保付支票   qKs"L^b  
certified public accountant 會計師   )2R]KU_=g  
charges 費用   .GvZv>  
charge for remittances 匯水手續費   @`aPr26>?  
charter 營業執照   w } r mYQ  
chartered accountant 會計師   ucUuhS5  
chattles 動產   q0@b d2}  
check 支票   F/"lJ/I  
che stub 支票存根   #y1M1Og  
closed account 己結清賬戶   pe VzF'F  
closing 結算   J$&2GAi  
closing entries 結賬紀錄   R_#k^P^  
closing stock 期末存貨   ULxgvq  
closing the book 結賬  
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columnar journal 多欄日記賬   dDl_Pyg4K  
combination 聯合   1 JZhcfG  
commission 佣金   3H%bbFy  
commodity 商品   TtgsM}Fm  
common stock 普通股   unyU|B  
company 公司   vH6.;j'^  
compensation 賠償   ,?!MVN-  
compound interest 複利   9dp1NjOtAc  
consignee 承銷人   8>DX :`  
consignment 寄銷   <M\#7.](  
consignor 寄銷人   +aOX{1w  
consolidated balance sheet 合併資產負債表   >vNE3S_  
consolidated profit and loss account 合併損益表   ZJHaY09N  
consolidation 合併   K%;= i2:  
construction cost 營建成本   svMu85z  
construction revenue 營建收入   :v^OdW  
contract 合同   I%CrsEo  
control account 統制賬戶    mE bj  
copyright 版權   YH&0Vy#c$  
corporation 公司   JY$;m3h  
cost 成本  
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cost accounting 成本會計   aQ0pYk~(  
cost of labour 勞工成本   `=2p 6<#z  
cost of production 生產成本   Om2w+ yU  
cost of manufacture 製造成本   m|PJwd6  
cost of sales 銷貨成本   `Yyi;!+0  
cost price 成本價格   }zrapL"9X  
credit 貸方   KuMH,rXF  
credit note 收款通知單   ,m5tO  
creditor 債權人   iO}KERfU  
crossed check 橫線支票   Kae-Y  
current account 往來活期賬戶   =lx~tSiS  
current asset 流動資產   <6C:\{eo  
current liability 流動負債   Y$W)JWMY`  
current profit and loss 本期損益   Lg|]|,%e  
debit 借方   iXqRX';F'}  
debt 債務   /$|-!e<5b\  
debtor 債務人   0Q[;{}W}  
deed 契據   k!d<2Qp W  
deferred assets 遞延資產   JG{`tTu  
deferred liabilities 遞延負債   !'>,37()  
delivery 交貨   9yj'->dL  
delivery expense 送貨費   2j$~lI  
delivery order 出貨單   -a7BVEFts  
demand draft 即期匯票   [x -<O:r=P  
demand note 即期票據   n39EKH rm%  
demurrage charge 延期費   Raf-I+  
deposit 存款   2fP;>0?  
deposit slip 存款單   }+K=>.  
depreciation 折舊   ,vuC0
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direct cost 直接成本   </W"e!?X  
direct labour 直接人工   ;dTxQ_:  
director 董事   c,}VC-  
discount 折扣   rv2;)3/*  
discount on purchase 進貨折扣   n'!x"O7  
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