[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。   n*O/X  
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acceptance 承兌   aa".d[*1  
account 賬戶   z5{I3 Y!1  
accountant 會計員   h hdn9n  
accounting 會計   ZE=~ re  
accounting system 會計制度   CMF1<A4]  
accounts payable 應付賬款   :*oI"U*f  
accounts receivable 應收賬款   Jk1Up2#B  
accumulated profits 累積利益   WQK#&r*  
adjusting entry ?#123;整記錄   `__CL )N|  
adjustment ?#123;整   RcHyePuF)R  
administration expense 管理費用   _nTjCN625  
advances 預付   +T4<}+n  
advertising expense 廣告費   3cfkJ|fuwe  
agency 代理   s]2k@3|e  
agent 代理人    vb70~k  
agreement 契約   m' aakq  
allotments 分配數   Cu|n?Uk  
allowance 津貼   {fGi:b\[ 8  
amalgamation 合併   M(2[X/t  
amortization 攤銷   AN.`tv  
amortized cost 應攤成本   g`&pQ%|=  
annuities 年金   chiQ+  
applied cost 已分配成本   >?tcL*  
applied expense 已分配費用   S`*al<m  
applied manufacturing expense 己分配製造費用   :X$&gsT/,  
apportioned charge 攤派費用   WQ*$y3%  
appreciation 漲價   MK"Yt<e(o  
article of association 公司章程   G A7  
assessment 課稅   ^#Wf  
assets 資產   =ecv
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attorney fee 律師費   Az. Y-O<$\  
audit 審計   TvQAy/Y0  
auditor 審計員   l"cO@.T3  
average 平均數   rzO:9# d  
average cost 平均成本   ->j9(76"  
bad debt 壞賬   -|3U0:'m  
balance 餘額   ]&9f:5',  
balance sheet 資產負債表   :s$9#}hw,  
bank account 銀行賬戶   {` 3;Pd`  
bank balance 銀行結存   N.&K"J  
bank charge 銀行手續費  
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bank deposit 銀行存款   o?%x!m>  
bank discount 銀行貼現   W"2\vo)  
bank draft 銀行匯票   P, Vq/Tt  
bank loan 銀行借款   @E==~ b  
bank overdraft 銀行透支   3s|tS2^4  
bankers acceptance 銀行承兌   pw$I~3OFd  
bankruptcy 破產   jV7q)\uu^  
bearer 持票人   Sqb#U{E  
beneficiary 受益人   V)0bLR  
bequest 遺產   F^aD!O ~  
bill 票據   fqr}tvMr=T  
bill of exchange 匯票   jf%Ydr}`  
bill of lading 提單   Xpa;F$VI  
bills discounted 貼現票據   v:vA=R2  
bills payable 應付票據   o%|1D'f^  
bills receivable 應收票據   -(59F  
board of directors 董事會   D{8V^%
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bonds 債券   t /47lYN)  
bonus 紅利   s@q54  
book value 賬面價值   Bf-&[ 5N}  
bookkeeper 簿記員   7"QcvV@p  
bookkeeping 簿記   =-q)I[4#  
branch office general ledger 支店往來賬戶   G's/Q-'[\  
broker 經紀人   |Jq/kmn  
brought down 接前   vAVoF L  
brought forward 接上頁   (Q'XjN\#  
budget 預算   R4v=i)A~Z  
by-product 副產品   5q)Ee d  
by-product sales 副產品銷售   Z os~1N]3  
capital 股本   I@z{Gr  
capital income 資本收益   ;0BCM(>Wo  
capital outlay 資本支出   }5]NUxQ_  
capital stock 股本   wWm#[f],?  
capital stock certificate 股票   2+^#<Uok  
carried down 移後   |4'E&(BU-  
carried forward 移下頁   @vv`86bm  
cash 現金   fD RQ(}  
cash account 現金賬戶   .CYq+^  
cash in bank 存銀行現金   [lnN~#(Y  
cash on delivery 交貨收款  
$:xUXEi{  
cash on hand 庫存現金   \fKv+  
cash payment 現金支付   iA< EJ  
cash purchase 現購   %\^x3wP&o\  
cash sale 現沽   xp39TiXJ*  
cashier 出?#123;員   >?DrC/  
cashiers check 本票   Qv?jo(]  
certificate of deposit 存款單折   y=&)sq  
certificate of indebtedness 借據   :N[2*
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certified check 保付支票   %_z]iz4  
certified public accountant 會計師   HKh)T$IZM  
charges 費用   gz88$BT  
charge for remittances 匯水手續費   95+}NJ;r  
charter 營業執照   oFsMQ Py  
chartered accountant 會計師   U "}Kth  
chattles 動產   `hfwZ*s  
check 支票   Z$pR_dazU  
che stub 支票存根   -kJF@w6u  
closed account 己結清賬戶   SZ0Zi\W  
closing 結算   ']dTW#i  
closing entries 結賬紀錄   ogPfz/ hw  
closing stock 期末存貨   `Yut1N  
closing the book 結賬   xCQ<G{;C  
columnar journal 多欄日記賬   B]hZ4.B1  
combination 聯合   Qvq BT  
commission 佣金   Jsw<,uTD  
commodity 商品   Bq_<v)M*  
common stock 普通股   WL7:22nSHa  
company 公司   &zm5s*yNt  
compensation 賠償   7_{x '#7  
compound interest 複利   ``NjNd  
consignee 承銷人   PEBQ|k8g&  
consignment 寄銷   ~{N|("nB  
consignor 寄銷人   Ii K&v<(]  
consolidated balance sheet 合併資產負債表    10DS  
consolidated profit and loss account 合併損益表   x:@e ID  
consolidation 合併   g$: 2c7uL  
construction cost 營建成本   c8yD-U/-  
construction revenue 營建收入   6znm?s@
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contract 合同   ~\Ynih  
control account 統制賬戶   #AY+[+  
copyright 版權   SC!IQ80H#D  
corporation 公司  
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cost 成本   Pq`4Y  K  
cost accounting 成本會計   L@+j8[3BX  
cost of labour 勞工成本   "zv+|_ZAfd  
cost of production 生產成本   ";zl6g"  
cost of manufacture 製造成本   BY 1~\M  
cost of sales 銷貨成本   ilNm\fQ.  
cost price 成本價格   m4%m0"Z  
credit 貸方   AUN Tc3  
credit note 收款通知單   k4`v(au^  
creditor 債權人   :<j f}[w!  
crossed check 橫線支票   7'<4'BGzl]  
current account 往來活期賬戶   M r&]RTEE  
current asset 流動資產   8pk5[=3Z  
current liability 流動負債   ~u
gcfDJ  
current profit and loss 本期損益   k%LE"Q  
debit 借方   EdU3k'z$  
debt 債務   !X,S2
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debtor 債務人   LyQO
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deed 契據   -Z
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deferred assets 遞延資產   @emZwN"m  
deferred liabilities 遞延負債   w}E?FEe.  
delivery 交貨   p;'vOb  
delivery expense 送貨費   qVY\5`f@  
delivery order 出貨單   IAtZ-cM<  
demand draft 即期匯票   _\1(7?0D  
demand note 即期票據   X)|%[aX}q  
demurrage charge 延期費   BpKP]V  
deposit 存款   EZ=M^0=Hpf  
deposit slip 存款單   w"Z>F]YZ  
depreciation 折舊   3b_#xr-  
direct cost 直接成本   A+dY~@*a  
direct labour 直接人工   J5\> 8I,a  
director 董事   h&Sl8$jVp  
discount 折扣   tF;aB*  
discount on purchase 進貨折扣   NR3IeTd  
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