[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。   ]w/%>  
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acceptance 承兌   qA>C<NL  
account 賬戶   @.8FVF  
accountant 會計員   XCyAt;neon  
accounting 會計   H$)__V5I,q  
accounting system 會計制度   2qDyb]9  
accounts payable 應付賬款   .T*89cEu  
accounts receivable 應收賬款   cM Z-  
accumulated profits 累積利益   e13' dCG  
adjusting entry ?#123;整記錄   =@*P})w5.  
adjustment ?#123;整   /VHQ! Wi  
administration expense 管理費用   UZ-[vD1n  
advances 預付   p/ au.m
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advertising expense 廣告費   =2OLyZDI  
agency 代理   &]S\GnqlU]  
agent 代理人   "NvB@>S  
agreement 契約   L IN$Y  
allotments 分配數   j}aU*p~N  
allowance 津貼   f\X7h6k8{  
amalgamation 合併   $Ma *qEB  
amortization 攤銷   t2h I^J0y  
amortized cost 應攤成本   *}RV)0m if  
annuities 年金   (_nU}<y_i  
applied cost 已分配成本   ^X|Bzz)  
applied expense 已分配費用   "}^}3"/.  
applied manufacturing expense 己分配製造費用   #4Ltw,b^  
apportioned charge 攤派費用   d Z
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appreciation 漲價   
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article of association 公司章程   z|v/hUrD  
assessment 課稅   F-GrQd:O=  
assets 資產   nq 9{{oe  
attorney fee 律師費   n_eN|m?@  
audit 審計   +z O.|`+  
auditor 審計員   JLh{>_Rr  
average 平均數   2'-o'z<  
average cost 平均成本   vC%Hc/&.}  
bad debt 壞賬   ,r,$x4*  
balance 餘額  
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balance sheet 資產負債表   RCY}JH>}  
bank account 銀行賬戶   19*
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bank balance 銀行結存   EncJB  
bank charge 銀行手續費   8fC5O  
bank deposit 銀行存款   Jk_}y  
bank discount 銀行貼現   V!zU4!@qP
 
bank draft 銀行匯票   !~-@p?kW/  
bank loan 銀行借款   :89AYqT"  
bank overdraft 銀行透支   c;doxNd6  
bankers acceptance 銀行承兌   &w{: qBa  
bankruptcy 破產   tE]Y=x[Ux  
bearer 持票人   ,Wlw #1fP  
beneficiary 受益人   y1t,i. [  
bequest 遺產   j%Wip j;c  
bill 票據   UO}Yr8Z;  
bill of exchange 匯票  
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bill of lading 提單   iu'At7  
bills discounted 貼現票據   ';KZ.D  
bills payable 應付票據   O>/&-Wk=  
bills receivable 應收票據   <>R\lPI2  
board of directors 董事會   ]^v*2!_(  
bonds 債券   Z>_F
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bonus 紅利   w3K>IDWI7  
book value 賬面價值   Dz<vIMLF{  
bookkeeper 簿記員   mu@IcIb>  
bookkeeping 簿記   pg/SYEvsV  
branch office general ledger 支店往來賬戶   SxW.dT8{  
broker 經紀人   9k3RC}dEr  
brought down 接前   Xo ,U$zE  
brought forward 接上頁   p#>d1R1&  
budget 預算   "4WwiI9  
by-product 副產品   f; ]C8/W  
by-product sales 副產品銷售   ?;ovh nY)  
capital 股本   UsnIx54D3  
capital income 資本收益   )5Ofr-Y  
capital outlay 資本支出   [=& tN )_  
capital stock 股本   Qkx}A7sK  
capital stock certificate 股票   Q =#@g  
carried down 移後   uTRFeO>  
carried forward 移下頁   KpfQ= ~'  
cash 現金   O%m>4OdH  
cash account 現金賬戶   '=cAdja  
cash in bank 存銀行現金   Zz^!QlF  
cash on delivery 交貨收款   ;[!W*8.c  
cash on hand 庫存現金   rk< 3 QXv  
cash payment 現金支付   l]F)]>AE  
cash purchase 現購   *s (L!+  
cash sale 現沽   #jT=;G7f2  
cashier 出?#123;員   A ?ij  
cashiers check 本票   -b'a-?  
certificate of deposit 存款單折   OJXK]dZ  
certificate of indebtedness 借據   Mo0pN\A}h  
certified check 保付支票   V@`A:Nc_>  
certified public accountant 會計師   {7+y56[yu  
charges 費用   (x/xqDpmBS  
charge for remittances 匯水手續費   /tu\q  
charter 營業執照   'FwNQzzt  
chartered accountant 會計師   C0[Z>$  
chattles 動產   xF7q9'/F  
check 支票   |\J! x|xy  
che stub 支票存根   xL\R-H^c]  
closed account 己結清賬戶   &0JCZ/e  
closing 結算   f/tJ>^N5  
closing entries 結賬紀錄   TRku(w1f  
closing stock 期末存貨   ,xuA%CF-S  
closing the book 結賬   T )"Uq  
columnar journal 多欄日記賬   VTs ,Ln!,U  
combination 聯合   zi= gOm  
commission 佣金   >NAg*1  
commodity 商品   0)E`6s#M  
common stock 普通股   _>(qQ-Px  
company 公司   2PG= T/  
compensation 賠償   (VB-5&b  
compound interest 複利   cB|Rj}40v  
consignee 承銷人   *S] K
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consignment 寄銷    d>}R3T  
consignor 寄銷人   %TS8 9/  
consolidated balance sheet 合併資產負債表   w0YV87  
consolidated profit and loss account 合併損益表   Gu5%Pou  
consolidation 合併   b";D*\=x  
construction cost 營建成本   kC=h[<'  
construction revenue 營建收入   kqt.?iJw  
contract 合同   y4`uU1=  
control account 統制賬戶   >SaT?k1E  
copyright 版權   A v[|G4n  
corporation 公司   +WB';D  
cost 成本   Wv-nRDNG  
cost accounting 成本會計   ]2@g 5H}M  
cost of labour 勞工成本   J6J|&Z~UT,  
cost of production 生產成本   7)  
cost of manufacture 製造成本   YLFM3IaP  
cost of sales 銷貨成本   @V71%D8{  
cost price 成本價格    y3Lq"?h  
credit 貸方   CZ}%\2>-v  
credit note 收款通知單   _p,1m[&M   
creditor 債權人   8bW,.to(?x  
crossed check 橫線支票   I'a&n}jx  
current account 往來活期賬戶   )&wJ_(z  
current asset 流動資產   >%Nqgn$V  
current liability 流動負債   82A[[^`  
current profit and loss 本期損益   Xi"<'E3_  
debit 借方   :%kJ9zW  
debt 債務   V;%DS)-  
debtor 債務人   oV=~Q#v  
deed 契據   m5KAKpCR,  
deferred assets 遞延資產   3W. 5[;}  
deferred liabilities 遞延負債   L__J(6,V2  
delivery 交貨   mYw9lM  
delivery expense 送貨費   PYJ8\XZ1_N  
delivery order 出貨單   ,n\'dMNii  
demand draft 即期匯票   jp viX#\S_  
demand note 即期票據   ?*: mR|=  
demurrage charge 延期費   /Lt Lu  
deposit 存款   sB
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deposit slip 存款單   $R_RKyXzo  
depreciation 折舊   BY!M(X jrZ  
direct cost 直接成本   O\ph!?L  
direct labour 直接人工   2%gLq  
director 董事   '?j,oRz^T  
discount 折扣   n|Smy\0  
discount on purchase 進貨折扣   $<v{$UOh  
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