[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。   L 08>9tf`  
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acceptance 承兌   KilgeN
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account 賬戶   [M>Md-pj  
accountant 會計員   7jvy]5y8&~  
accounting 會計   ah<1&UG,  
accounting system 會計制度   j_N><_Jc  
accounts payable 應付賬款   %pj6[x`@  
accounts receivable 應收賬款   fm$eJu  
accumulated profits 累積利益   Z|;<:RKWY  
adjusting entry ?#123;整記錄   /~3~Xc~=p  
adjustment ?#123;整   :VwU2  
administration expense 管理費用   2WQKj9iyN  
advances 預付   _Gs*4:  
advertising expense 廣告費   )006\W|t9  
agency 代理   vSty.:bY\p  
agent 代理人   VD}8ei  
agreement 契約   @sQ^6FK0G  
allotments 分配數  
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allowance 津貼   ?#8',:  
amalgamation 合併   r@C2zF7  
amortization 攤銷   #oRm-yDr  
amortized cost 應攤成本   kwxb~~S}h(  
annuities 年金   Y `4AML  
applied cost 已分配成本   1d/-SxhZ  
applied expense 已分配費用   ]jbQou@  
applied manufacturing expense 己分配製造費用   C!Cg.^;  
apportioned charge 攤派費用   50!/%  
appreciation 漲價   *9:oTN  
article of association 公司章程   mF!/8qk   
assessment 課稅   v|5:;,I  
assets 資產   OLXkiesK{  
attorney fee 律師費   +pYrAqmO-  
audit 審計   vZV+24YWb  
auditor 審計員   ").MU[q%Y  
average 平均數   YnnpgR.  
average cost 平均成本   TymE(,1  
bad debt 壞賬   s2Gi4fY?  
balance 餘額   ;>^oe:@  
balance sheet 資產負債表    !sda6?&  
bank account 銀行賬戶   6#~"~WfPQ  
bank balance 銀行結存   !NWz  
bank charge 銀行手續費   .G[y^w)w}  
bank deposit 銀行存款   Pn@k)g  
bank discount 銀行貼現   oI=7X*B9  
bank draft 銀行匯票   cBf9-k  
bank loan 銀行借款   `5 py6,  
bank overdraft 銀行透支   2 qRXA  
bankers acceptance 銀行承兌   ^l1tQnj)7  
bankruptcy 破產   ;\`~M  
bearer 持票人   w:Ui_-4*>  
beneficiary 受益人   eUQ.,mP  
bequest 遺產   Ov3W;jD  
bill 票據   (]wi^dE  
bill of exchange 匯票   4)D#kP  
bill of lading 提單   B{|g+c%  
bills discounted 貼現票據   hoxn!x$?  
bills payable 應付票據   216+ tX5Z  
bills receivable 應收票據   ~ILig}I  
board of directors 董事會   "=4`RM  
bonds 債券   9tZ)#@\  
bonus 紅利   u#5/s8  
book value 賬面價值   Z=%+U _,  
bookkeeper 簿記員   d q=>-^o  
bookkeeping 簿記   h&4ufx6  
branch office general ledger 支店往來賬戶   l,uYp"F,ps  
broker 經紀人   ~82[pY  
brought down 接前   2mL1BG=Yk  
brought forward 接上頁   s vn[c*  
budget 預算   51yIW*  
by-product 副產品   .(o]d{ '-}  
by-product sales 副產品銷售   g-'y_'%0G  
capital 股本   =jD[A>3I  
capital income 資本收益   C("PCD   
capital outlay 資本支出   Tk
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capital stock 股本   0z?b5D;  
capital stock certificate 股票   %VYQz)yW  
carried down 移後   Lm+!/e  
carried forward 移下頁   'G 6TSl  
cash 現金   ~`2w u l  
cash account 現金賬戶    {ZFa +  
cash in bank 存銀行現金   ja$>>5<q  
cash on delivery 交貨收款   C%d 4ItB >  
cash on hand 庫存現金   -oq!zi4:  
cash payment 現金支付   E#"QaI8`  
cash purchase 現購   <B

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cash sale 現沽   5@c,iU-L  
cashier 出?#123;員   M<JJQh5  
cashiers check 本票   q0WW^jwQ  
certificate of deposit 存款單折   U`q[ 5U"  
certificate of indebtedness 借據   *ggTTHy
 
certified check 保付支票   WrbDB-uM  
certified public accountant 會計師   b~06-dk1  
charges 費用   iU^ 4a  
charge for remittances 匯水手續費   FD(zj^*  
charter 營業執照   KsYT3  
chartered accountant 會計師   /R#-mY  
chattles 動產   dsD
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check 支票   []Cvma1\  
che stub 支票存根   sBuJK'  
closed account 己結清賬戶   X:-X3mV9{  
closing 結算   Wm:3_C +j  
closing entries 結賬紀錄   /rp4m&!  
closing stock 期末存貨   @_YEK3l]l  
closing the book 結賬   #1Mk9sxo  
columnar journal 多欄日記賬   i]GBu  
combination 聯合   x ( w <U1  
commission 佣金   kFv\V   
commodity 商品   1=#r$H  
common stock 普通股   qGkrG38K  
company 公司   Qv8#{y@U  
compensation 賠償   *pP"u::S  
compound interest 複利   nzy =0Ox[  
consignee 承銷人   $}oQ=+c5  
consignment 寄銷   a#H=dIj  
consignor 寄銷人   Bir}X  
consolidated balance sheet 合併資產負債表   'R_U,9y`  
consolidated profit and loss account 合併損益表   AX**q$'R  
consolidation 合併   ..FUg"sSO  
construction cost 營建成本   iMx+y5O  
construction revenue 營建收入   .Q"3[  
contract 合同   5!#"
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control account 統制賬戶   <0P`ct0,i  
copyright 版權   0vG}c5;F  
corporation 公司   OfTcF_%  
cost 成本   N-^\X3X  
cost accounting 成本會計   q`1t*<sk  
cost of labour 勞工成本   q^sMJ  
cost of production 生產成本   a2/r$Tgm  
cost of manufacture 製造成本   UEo,:zeN[  
cost of sales 銷貨成本   {N5g52MN  
cost price 成本價格   )I]E%ut{4,  
credit 貸方   wdBytH6r.  
credit note 收款通知單   oE#HI2X  
creditor 債權人   qIjC -#a=m  
crossed check 橫線支票   m?<8 ':  
current account 往來活期賬戶   UQ|0Aqwq  
current asset 流動資產   XeDU ,  
current liability 流動負債   QZ{&7
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current profit and loss 本期損益   x|0Q\<mEe  
debit 借方   ?^BsR  
debt 債務   R'dF<&Kj|  
debtor 債務人   zQ{ Q>"-  
deed 契據   HKOJkbVZ2^  
deferred assets 遞延資產   } Q1$v~  
deferred liabilities 遞延負債   "EEE09~l\  
delivery 交貨   ';aPoaO %  
delivery expense 送貨費   V EY!0PIj  
delivery order 出貨單   ?;)(O2p  
demand draft 即期匯票   0O-p(L=  
demand note 即期票據   #*S/Sh?Q  
demurrage charge 延期費   RB/[(4  
deposit 存款   P05_\ t  
deposit slip 存款單   w**.8]A"N  
depreciation 折舊   IUd>jHp`6  
direct cost 直接成本   /oiAA B27  
direct labour 直接人工   6/4OFvL1  
director 董事   a]X6)6  
discount 折扣   N)poe2[  
discount on purchase 進貨折扣   VPN@q<BV  
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