[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。   Ek|#P{!  
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acceptance 承兌   " N)dle,  
account 賬戶   >U\,(VB  
accountant 會計員   gUf-1#g4\`  
accounting 會計   .LDK+c  
accounting system 會計制度   8)IpQG  
accounts payable 應付賬款   X~ n=U4s}O  
accounts receivable 應收賬款   J%d\ 7  
accumulated profits 累積利益   vzl+0"  
adjusting entry ?#123;整記錄   %n-:mSus  
adjustment ?#123;整   J;|r00M  
administration expense 管理費用   T#'+w@Q9{9  
advances 預付   4fPbwiKj  
advertising expense 廣告費   +yX\!H"  
agency 代理   G+
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agent 代理人   07WZ w1(;  
agreement 契約   f/t1@d!  
allotments 分配數   %?K1X^52d  
allowance 津貼   o7"2"( =>  
amalgamation 合併   fZU#%b6G  
amortization 攤銷   @/i;/$\
 
amortized cost 應攤成本   N*6Y5[g!\  
annuities 年金   <Cc}MDM604  
applied cost 已分配成本   BX :77?9,+  
applied expense 已分配費用   9 p6QNDp  
applied manufacturing expense 己分配製造費用   EgO=7?(pW  
apportioned charge 攤派費用   5y07@x  
appreciation 漲價   Jolr"F?  
article of association 公司章程   #g,JNJ}  
assessment 課稅   2 2K:[K  
assets 資產   K7 >Z)21  
attorney fee 律師費   iXN"M` nhm  
audit 審計   SE=3`rVJ  
auditor 審計員   Ipo?>To  
average 平均數   bl. y4  
average cost 平均成本   0{bGVLp  
bad debt 壞賬   `$j"nP F_  
balance 餘額   jEr
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balance sheet 資產負債表   @
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bank account 銀行賬戶   fpbb <Ro  
bank balance 銀行結存   :#8#tLv  
bank charge 銀行手續費   ~e<l`rg#  
bank deposit 銀行存款   &9bsTm  
bank discount 銀行貼現   LX{ [9  
bank draft 銀行匯票   ,H!E :k  
bank loan 銀行借款   o~7~S  
bank overdraft 銀行透支   -QR&]U+  
bankers acceptance 銀行承兌   8 1;QF_C  
bankruptcy 破產   b X.S`  
bearer 持票人   9Z}Y2:l'  
beneficiary 受益人   :G$f)NMK  
bequest 遺產   O>e2MT|#k  
bill 票據   [4uTp[U!r  
bill of exchange 匯票   lA[BV7.=7  
bill of lading 提單   ,-7w\%*  
bills discounted 貼現票據   RRh0G>*  
bills payable 應付票據   `I+G7KK  
bills receivable 應收票據   h=6Zvf<x  
board of directors 董事會   p9w<|ZQ]:  
bonds 債券   ud]O'@G<  
bonus 紅利   ,f0|eu>  
book value 賬面價值   R$
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bookkeeper 簿記員   "N'tmzifh  
bookkeeping 簿記   S;#S3?G  
branch office general ledger 支店往來賬戶   hES_JbX}]  
broker 經紀人   rlSar$  
brought down 接前   L&3Ak}sh  
brought forward 接上頁   Ara D_D  
budget 預算   8>" vAEf  
by-product 副產品   pyA;%vJn  
by-product sales 副產品銷售   YCvIB'  
capital 股本   \T)
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capital income 資本收益   !6yoD  
capital outlay 資本支出   ` #Qlr+X  
capital stock 股本    pv<$ o  
capital stock certificate 股票   wc7gOrPpm  
carried down 移後   nX( 2&<  
carried forward 移下頁   9\
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cash 現金   94bmKV_  
cash account 現金賬戶   <SeK3@Gi  
cash in bank 存銀行現金   L{H` t{A  
cash on delivery 交貨收款   xa+=9=<AQ  
cash on hand 庫存現金   9PXG*r|D  
cash payment 現金支付   :o$k(X7a  
cash purchase 現購   yPG,+uQ$.  
cash sale 現沽   9?"]dEM  
cashier 出?#123;員   c#'t][Ii  
cashiers check 本票   Le#>uWM  
certificate of deposit 存款單折   bup)cX^  
certificate of indebtedness 借據   $10"lM[  
certified check 保付支票   (]* Ro 8  
certified public accountant 會計師   x6Q,$B  
charges 費用   ? < b>2j  
charge for remittances 匯水手續費   /NvHM$5O%  
charter 營業執照   .U.Knn  
chartered accountant 會計師   +]I7]  
chattles 動產   ;.$AhjqiP  
check 支票   Fc{M N"  
che stub 支票存根   wc?`QX}I  
closed account 己結清賬戶   -4du`dg  
closing 結算   TEQs\d  
closing entries 結賬紀錄   bgD4;)?5b  
closing stock 期末存貨   ]%Am
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closing the book 結賬   )+;Xfftz  
columnar journal 多欄日記賬   , y%!s27  
combination 聯合   8nzDLFxp_  
commission 佣金   o+{]&V->gN  
commodity 商品   Nl~'W  
common stock 普通股   OV<'v%_&  
company 公司   qffVF|7  
compensation 賠償   ~>8yJLZ.7  
compound interest 複利   P)7:G?OTx  
consignee 承銷人   #.1+-^TQk  
consignment 寄銷   VK>ZH^-  
consignor 寄銷人   ?` ?HqR0  
consolidated balance sheet 合併資產負債表   @smjXeFo  
consolidated profit and loss account 合併損益表   L1P.
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consolidation 合併   SUv(MA&  
construction cost 營建成本   y 5>X0tT  
construction revenue 營建收入   %UGXgYDz  
contract 合同   N]yh8"7X  
control account 統制賬戶   )4h4ql W  
copyright 版權   .|ZO2MCd  
corporation 公司   b;kgP`%%  
cost 成本   90Rz#qrI*  
cost accounting 成本會計   Y!!w*G9b  
cost of labour 勞工成本   D==C"}J  
cost of production 生產成本   jL^3/0"o  
cost of manufacture 製造成本   F3)w('h9c  
cost of sales 銷貨成本    C/3
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cost price 成本價格   o:oQF[TcFO  
credit 貸方   ,O`a_b]  
credit note 收款通知單    ,2yIKPWk  
creditor 債權人   2c)Ez?  
crossed check 橫線支票   &E&_Z6#  
current account 往來活期賬戶   ~m`j=ot  
current asset 流動資產   pi?$h"y7Q  
current liability 流動負債   z89
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current profit and loss 本期損益   3^!Y9$y1  
debit 借方   |aD8  
debt 債務   sVT:1 kI  
debtor 債務人   &YiUhK  
deed 契據   }, eV?eGj  
deferred assets 遞延資產   _tba:a(  
deferred liabilities 遞延負債   l~mC$>f  
delivery 交貨    9E`Laf  
delivery expense 送貨費   QOT|6)Yb  
delivery order 出貨單   msf%i!  
demand draft 即期匯票   9(-f)$u  
demand note 即期票據   G;jX@XqZ  
demurrage charge 延期費   ?WE KRl  
deposit 存款   q8m[ S4Q]g  
deposit slip 存款單   uV=ZGr#o  
depreciation 折舊   o5h*s Q9  
direct cost 直接成本   ZovF]jf k  
direct labour 直接人工   l&JV.}qGB8  
director 董事   oy[>`qyz  
discount 折扣   f;{K+\T  
discount on purchase 進貨折扣   |K.J@zW  
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