[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。   K81FKV.  
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acceptance 承兌   ,>6mc=p  
account 賬戶   V xN!Ki=  
accountant 會計員   zRh)q,Dt  
accounting 會計   ca &zYXy  
accounting system 會計制度   319 4]  
accounts payable 應付賬款   L{sFR^-G  
accounts receivable 應收賬款   kb-XEJ}L  
accumulated profits 累積利益   H( LK}[  
adjusting entry ?#123;整記錄   k8Dk;N  
adjustment ?#123;整   Z){fie4WM  
administration expense 管理費用   x>i =  
advances 預付   "dG*HKrr  
advertising expense 廣告費   M!G/5:VZ  
agency 代理   p+I`xyk  
agent 代理人   ,*$Y[UT  
agreement 契約   Y}vV.q  
allotments 分配數   tm;\m!^X{  
allowance 津貼   UXa%$gwFw  
amalgamation 合併   i[/1AI  
amortization 攤銷   Jcvp<  
amortized cost 應攤成本   jxK `ShW=  
annuities 年金   J^kSp  
applied cost 已分配成本   U
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applied expense 已分配費用   {s@&3i?ZiC  
applied manufacturing expense 己分配製造費用   Vl7V?`_4  
apportioned charge 攤派費用   98}l`J=i  
appreciation 漲價   MNfc1I_#  
article of association 公司章程   X56.Y.  
assessment 課稅   \KEmfCx'n  
assets 資產   ?:PF
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attorney fee 律師費   V2Z
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audit 審計   CS^|="Zs  
auditor 審計員   N,)rrBD  
average 平均數   y_IF{%i  
average cost 平均成本   Gy
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bad debt 壞賬   UuJ gB)  
balance 餘額   R<T5lkJ\/  
balance sheet 資產負債表   B)DtJf  
bank account 銀行賬戶   7n#Mh-vq  
bank balance 銀行結存   ,=6;dT  
bank charge 銀行手續費   -OQ6;A"#  
bank deposit 銀行存款   `?N|{kb  
bank discount 銀行貼現   mqQ //$Y   
bank draft 銀行匯票   o`jVd,aj  
bank loan 銀行借款   K
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bank overdraft 銀行透支   %yy|B  
bankers acceptance 銀行承兌   yV@~B;eW0  
bankruptcy 破產   `?"[u"*  
bearer 持票人   P= 26! b  
beneficiary 受益人   a '<B0'  
bequest 遺產   Cp-p7g0wlg  
bill 票據  
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bill of exchange 匯票   9H%L;C5<  
bill of lading 提單   x8rp Z  
bills discounted 貼現票據   l;JB;0<s"  
bills payable 應付票據   2K(zYv54  
bills receivable 應收票據   /;1h-Rc>  
board of directors 董事會   sr$JFMTO11  
bonds 債券   gDsb~>rb|  
bonus 紅利   tw]Q5:6  
book value 賬面價值   7OZjLD{ID  
bookkeeper 簿記員   JLxAk14lc  
bookkeeping 簿記   ~p/1 9/  
branch office general ledger 支店往來賬戶   n ^C"v6X  
broker 經紀人   f,Dj@?3+  
brought down 接前   `oH6'+fT`;  
brought forward 接上頁   )mXu{uowr  
budget 預算   "M:0lUy  
by-product 副產品   (^H pe5h&  
by-product sales 副產品銷售   *p%=u>?&  
capital 股本   6SD9lgF*-  
capital income 資本收益   y[:xGf]8@  
capital outlay 資本支出    jUX0sRDk  
capital stock 股本   n#5%{e>  
capital stock certificate 股票   !.5,RIf  
carried down 移後   q6>%1~?  
carried forward 移下頁   w>gB&59r  
cash 現金   ||kUi=5  
cash account 現金賬戶   64-;| k4F  
cash in bank 存銀行現金   U> 1voc  
cash on delivery 交貨收款   sq'bo8r  
cash on hand 庫存現金   ??`zW  
cash payment 現金支付   ?,x3*'-(  
cash purchase 現購   0=KyupwXC  
cash sale 現沽   kC-OZVoO  
cashier 出?#123;員   v|u[BmA)*k  
cashiers check 本票   3,-xk!W$L  
certificate of deposit 存款單折   !@kwHJkv  
certificate of indebtedness 借據   rjW\tuZI  
certified check 保付支票   LYyOcb[x  
certified public accountant 會計師   qUtlh,4)  
charges 費用   ).1F0T  
charge for remittances 匯水手續費   ":N EI  
charter 營業執照   z7g=L@   
chartered accountant 會計師   3]g|Cwu  
chattles 動產   %Y//}  
check 支票   7gcJ.,Z.  
che stub 支票存根   =6:>C9  
closed account 己結清賬戶   etWCMR  
closing 結算   i"o %Gc  
closing entries 結賬紀錄   V0!$k.Wk  
closing stock 期末存貨   a
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closing the book 結賬   #)N}F/Od^  
columnar journal 多欄日記賬   h"DxgG  
combination 聯合   JQ)w/@Vu=  
commission 佣金   `z{sDe;  
commodity 商品   bs=x
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common stock 普通股   8C>\!lW"  
company 公司   {:0TiOP5x  
compensation 賠償   +Q+>{HK  
compound interest 複利   E1-BB  
consignee 承銷人   0B?t:XU,  
consignment 寄銷   ij+)U`  
consignor 寄銷人   ;XXB^,  
consolidated balance sheet 合併資產負債表   (W4H
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consolidated profit and loss account 合併損益表   lo:{T_ay  
consolidation 合併   Doj>Irj?7  
construction cost 營建成本   n6]8W^g  
construction revenue 營建收入   !O}^Y  
contract 合同   w[X/|O  
control account 統制賬戶   $(8CU$gi=  
copyright 版權   ic(`Ev  
corporation 公司   hFp\,QSx  
cost 成本   r0fxEYze&  
cost accounting 成本會計   E\Et,l#|LY  
cost of labour 勞工成本   NP^j5|A*"  
cost of production 生產成本   {N2MskK  
cost of manufacture 製造成本   :@8N${7`$A  
cost of sales 銷貨成本   +<o}@hefY2  
cost price 成本價格   $)6%LG_@  
credit 貸方   +1o4l i  
credit note 收款通知單   U+FI^Xrt#  
creditor 債權人   BL^\"Xh$|  
crossed check 橫線支票   +<1MY'> y  
current account 往來活期賬戶   z[~ph/
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current asset 流動資產   oDBv5  
current liability 流動負債   7U,[Ruu  
current profit and loss 本期損益   z+(V2?xcvt  
debit 借方   P/XCaj3a[  
debt 債務   ]5Mq^@mD'  
debtor 債務人   ?|NMJQsa7  
deed 契據   j|Hyv{sM  
deferred assets 遞延資產   $WS?/H0C  
deferred liabilities 遞延負債   y1c2(K>tu  
delivery 交貨   O-jpS?@  
delivery expense 送貨費   'BOMFp7c  
delivery order 出貨單   1HS43!  
demand draft 即期匯票   yJn<S@)VT:  
demand note 即期票據   ,z0~VS:g8  
demurrage charge 延期費   (@&+?A"6`  
deposit 存款   x^]J^L45  
deposit slip 存款單   DP5}q"l  
depreciation 折舊   ?)V?6"fFP  
direct cost 直接成本   NwbX]pDT  
direct labour 直接人工   > t~2  
director 董事   `ZhS=ezgr  
discount 折扣   .Gq]Mrim9G  
discount on purchase 進貨折扣   @D@_PA)e(  
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