[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。   [O~'\Q  
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acceptance 承兌   %f??O|O3  
account 賬戶   F>N3GPRl  
accountant 會計員   .gY}}Q  
accounting 會計   P(iZGOKUs=  
accounting system 會計制度   "p]Fq,  
accounts payable 應付賬款   BC!n;IAe  
accounts receivable 應收賬款   Twqkd8[  
accumulated profits 累積利益   zx)^!dEMM  
adjusting entry ?#123;整記錄   "V/|RC  
adjustment ?#123;整   b-Fv vA  
administration expense 管理費用   lIR0jgP@z  
advances 預付   Jt-s6-2  
advertising expense 廣告費   \1`L-lz  
agency 代理   3Ee8_(E\  
agent 代理人   e| AA7  
agreement 契約   $7Sbz&)y3  
allotments 分配數   O<}^`4d  
allowance 津貼   x0t&hY>P!  
amalgamation 合併   %cIF()  
amortization 攤銷   {8L)Fw  
amortized cost 應攤成本   [h"#Gwb=;  
annuities 年金   ?gZJ v  
applied cost 已分配成本   ,$;g'z!N  
applied expense 已分配費用   9a.r(W[9  
applied manufacturing expense 己分配製造費用   m3|KIUP  
apportioned charge 攤派費用   - 0t  
appreciation 漲價   fwR3=:5~  
article of association 公司章程   Rg:3}T`~n  
assessment 課稅   k:?+75?$  
assets 資產   *~p~IX{  
attorney fee 律師費   qg7] YT&  
audit 審計   b0\'JZ  
auditor 審計員   ONx|c'0g  
average 平均數   o;#{N~4[$  
average cost 平均成本   TmN}TMhZ  
bad debt 壞賬   NW-l_]k  
balance 餘額   .aRL'1xHl  
balance sheet 資產負債表   tykA69X\W  
bank account 銀行賬戶   *q5'~)W<  
bank balance 銀行結存   xP@VK!sc  
bank charge 銀行手續費   *%0f^~!G<p  
bank deposit 銀行存款   4SG22$7W  
bank discount 銀行貼現   !U02>X   
bank draft 銀行匯票   2>{_O?UN  
bank loan 銀行借款   FV[6">;
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bank overdraft 銀行透支   o]NL_SM_  
bankers acceptance 銀行承兌   #=WDJT:  
bankruptcy 破產    ]Ll<  
bearer 持票人   * *?mZtF  
beneficiary 受益人   d6lhA
7  
bequest 遺產   uO$ujbWZ  
bill 票據   "Y&+J@]  
bill of exchange 匯票   h6*=Fn7C  
bill of lading 提單   ;qI5GQ {  
bills discounted 貼現票據   ivdw1g|)h  
bills payable 應付票據   D\Y)E#%,  
bills receivable 應收票據   N0s)Nao4  
board of directors 董事會   ':,6s  
bonds 債券   l<<G".?  
bonus 紅利   `Tzqvnn  
book value 賬面價值   "?j|;p@!>  
bookkeeper 簿記員   ixJUqo  
bookkeeping 簿記   Ow\9vf6H  
branch office general ledger 支店往來賬戶   ,2>:h"^  
broker 經紀人   @4:cn  
brought down 接前   ~A0E4UJgq  
brought forward 接上頁   YQR*?/?a  
budget 預算   3)f=Z2U>  
by-product 副產品   {d$S~  
by-product sales 副產品銷售   T0_9:I`&  
capital 股本   A>L(#lz#ek  
capital income 資本收益   VmQ7M4j*  
capital outlay 資本支出   }nE#0n  
capital stock 股本   PMZdz>>T  
capital stock certificate 股票   v)JQb-<  
carried down 移後   </y V  
carried forward 移下頁  
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cash 現金   ;U<)$ 5  
cash account 現金賬戶   }\u~He%  
cash in bank 存銀行現金   C!w@Naj  
cash on delivery 交貨收款   ? Di
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cash on hand 庫存現金   K/[v>(<  
cash payment 現金支付   k?Jzy  
cash purchase 現購   }wR)
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cash sale 現沽   ilK8V4k<T)  
cashier 出?#123;員   ^JtGT  
cashiers check 本票   Rn{q/h  
certificate of deposit 存款單折   yh_s( >sh  
certificate of indebtedness 借據   EpGe'S  
certified check 保付支票   {s8''+Q#(-  
certified public accountant 會計師   qn@Qd9Sf  
charges 費用   3Gn2@`GC  
charge for remittances 匯水手續費   We#*.nr{3Z  
charter 營業執照   9[N'HpQ3  
chartered accountant 會計師   nGW wXySq  
chattles 動產   kSNVI-Wzu  
check 支票   mUy/lo'4  
che stub 支票存根   *Oz
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closed account 己結清賬戶   y<F$@  
closing 結算   :&)RK~1m_  
closing entries 結賬紀錄   xSb/98;  
closing stock 期末存貨   .WL507*"Ce  
closing the book 結賬   ?vRz}hiy  
columnar journal 多欄日記賬   %8o(x 0  
combination 聯合   mS~3QV  
commission 佣金   D.Cm&  
commodity 商品   nE-=7S L  
common stock 普通股   aic6,>\!'  
company 公司   jZv8X5
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compensation 賠償   \g4\a?i  
compound interest 複利   cDs#5,  
consignee 承銷人   >\DXA)nc  
consignment 寄銷   |[34<tIN  
consignor 寄銷人   6lT'%ho}B  
consolidated balance sheet 合併資產負債表   2L<TqC{,-  
consolidated profit and loss account 合併損益表   oU~V0{7g  
consolidation 合併   e
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construction cost 營建成本   (f#W:]o/  
construction revenue 營建收入   A#1y
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contract 合同   !W$Br\<  
control account 統制賬戶   66L*6O4  
copyright 版權   nBiSc*  
corporation 公司   ObM5vrEk|  
cost 成本   ?7&VT1  
cost accounting 成本會計   xC;$/u%'  
cost of labour 勞工成本   Zl,K#  
cost of production 生產成本   Xkv>@7ec  
cost of manufacture 製造成本   ==FzkRA)  
cost of sales 銷貨成本   R&xD|w8UjM  
cost price 成本價格   q=nMZVVlF(  
credit 貸方   KktTR`W  
credit note 收款通知單   WZ&#O#(eO`  
creditor 債權人   !;\-V}V  
crossed check 橫線支票   aRG[F*BY  
current account 往來活期賬戶   E"G._<3J8  
current asset 流動資產   g<.8iW 'c  
current liability 流動負債   NZlJ_[\$C  
current profit and loss 本期損益   |9\Lv$
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debit 借方   xBw"RCBz^  
debt 債務   wG{obsL.!  
debtor 債務人   SbI,9<  
deed 契據   p>}N9v;Bo  
deferred assets 遞延資產   S'@"a%EV  
deferred liabilities 遞延負債   Osy5|Ts  
delivery 交貨   ONfJ"Rp3  
delivery expense 送貨費   Gc 8  
delivery order 出貨單   9hguC yr@h  
demand draft 即期匯票   I(7gmCV  
demand note 即期票據   mmjB1 L  
demurrage charge 延期費   @pS[_!EqYz  
deposit 存款   #ASu SQ  
deposit slip 存款單   b5)>h  
depreciation 折舊   / 9;Pbxn  
direct cost 直接成本   qJ!oH&/cD  
direct labour 直接人工   !CMN/=  
director 董事   kXjpCtCu  
discount 折扣   eqf~5/Z  
discount on purchase 進貨折扣   sNZ Pv^c  
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