[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。   >v'@p  
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acceptance 承兌   ]MmFtdvE  
account 賬戶   K +l-A>Ic  
accountant 會計員   9 K~X+ N\  
accounting 會計   HXb^K  
accounting system 會計制度   :2*0Jh3_  
accounts payable 應付賬款   m}32ovpw  
accounts receivable 應收賬款   n3_|#1Qu  
accumulated profits 累積利益   8'-E>+L   
adjusting entry ?#123;整記錄   Txa 2`2t
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adjustment ?#123;整   o\
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administration expense 管理費用   iit 5IV  
advances 預付   XE S$V15  
advertising expense 廣告費   otmyI;v 7<  
agency 代理   f#&@Vl(i&  
agent 代理人   d04fj/B  
agreement 契約   Im"8+756  
allotments 分配數   b>@fHmpwD  
allowance 津貼   
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amalgamation 合併   wJg&OQc9  
amortization 攤銷   jP31K{G?  
amortized cost 應攤成本   Q;k D Jo  
annuities 年金   *],=!  
applied cost 已分配成本   Ij?Qs{V  
applied expense 已分配費用   Z5` U+ (  
applied manufacturing expense 己分配製造費用   bo &QKK  
apportioned charge 攤派費用   nkkUby9  
appreciation 漲價   }*|aVBvU  
article of association 公司章程   gg&Dej2{  
assessment 課稅   &\W5|*`x-  
assets 資產   1[]V @P^  
attorney fee 律師費   #&Fd16ov  
audit 審計   ow7*HN*  
auditor 審計員   50^CILKo7  
average 平均數   6Tg'9|g  
average cost 平均成本   A&`7 l5~X  
bad debt 壞賬   jF6[+bW<  
balance 餘額   +K61-Div  
balance sheet 資產負債表   7!q.MOYm  
bank account 銀行賬戶   !$!"$-5  
bank balance 銀行結存   tRXR/;3O  
bank charge 銀行手續費   ]64?S0p1c!  
bank deposit 銀行存款   $Hal]  
bank discount 銀行貼現   k-8$43  
bank draft 銀行匯票   eXQzCm  
bank loan 銀行借款   r(Y@;  
bank overdraft 銀行透支   /S`d?AV  
bankers acceptance 銀行承兌   Ombvp;  
bankruptcy 破產   j12khp?  
bearer 持票人   dUP8[y  
beneficiary 受益人   AUwIF/>F(]  
bequest 遺產   ;mXw4_{  
bill 票據   G;;iGN  
bill of exchange 匯票   vLQh r&I  
bill of lading 提單   = Cp}iM  
bills discounted 貼現票據   FQw@@  
bills payable 應付票據   i]IZ0.?Y  
bills receivable 應收票據   Y-G;;~  
board of directors 董事會   f/]g@/`  
bonds 債券   ("_tML 8/p  
bonus 紅利   "kkZK=}Nv  
book value 賬面價值   ym6gj#2m  
bookkeeper 簿記員   /Avl&Rd  
bookkeeping 簿記   YojYb]y+j  
branch office general ledger 支店往來賬戶   Ks.kn7<l  
broker 經紀人   vY(xH>Fd  
brought down 接前   Y?V>%eBu  
brought forward 接上頁   :a y-2  
budget 預算   e]u3[ao  
by-product 副產品   n##d!d|g  
by-product sales 副產品銷售   v`9n'+h-c6  
capital 股本   (C!33s1  
capital income 資本收益   @(s"5
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capital outlay 資本支出   P:2 0i*QU  
capital stock 股本   '>"-e'1m(  
capital stock certificate 股票   X 5wYfN  
carried down 移後   TkV*^j5
 
carried forward 移下頁   y3pr(w9A  
cash 現金   i>L>3]SRr{  
cash account 現金賬戶   &ajpD sz;  
cash in bank 存銀行現金   I:,D:00+  
cash on delivery 交貨收款   \F8*HPM=*  
cash on hand 庫存現金   ?#_]Lzn'  
cash payment 現金支付   t"]~e"  
cash purchase 現購   X00!@ ^g  
cash sale 現沽   . [5{  
cashier 出?#123;員   PV/SzfvIq  
cashiers check 本票   J;cTEB  
certificate of deposit 存款單折   psZ #^@>mJ  
certificate of indebtedness 借據   pm }!?TL  
certified check 保付支票   )gP0+W!u  
certified public accountant 會計師   cQldBc  
charges 費用   Ee-yP[2 *  
charge for remittances 匯水手續費   _T[m YY  
charter 營業執照   >6"u{Qmr  
chartered accountant 會計師   $r87]
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chattles 動產   fS(IN~
 
check 支票   q/HwcX+[b  
che stub 支票存根   #OVf2
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closed account 己結清賬戶   `+O7IyTMA  
closing 結算   yZ]u{LJS  
closing entries 結賬紀錄   C"!k`i=Lj  
closing stock 期末存貨   sy;_%,}N  
closing the book 結賬   +$H`/^a.  
columnar journal 多欄日記賬   ?O<D&CvB  
combination 聯合   >gFEA0-  
commission 佣金   \%+5p"Z<  
commodity 商品    ]7yr.4?a  
common stock 普通股   +nT(>RJR  
company 公司   `@07n]KB  
compensation 賠償   V,qc[*_3  
compound interest 複利   (5(TbyWwD  
consignee 承銷人   BNe6q[ )W~  
consignment 寄銷   PhOtSml0  
consignor 寄銷人   q:/<^|  
consolidated balance sheet 合併資產負債表   [:(
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consolidated profit and loss account 合併損益表   8e3I@mv  
consolidation 合併   oWo/QNw9  
construction cost 營建成本   R:t>PFwo  
construction revenue 營建收入   v8!Ts"  
contract 合同   eAD
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control account 統制賬戶   5g(`U+,*(  
copyright 版權   I?_YL*  
corporation 公司   YXr"  
cost 成本   qoXncdDHZ  
cost accounting 成本會計   aEW sru  
cost of labour 勞工成本   r1)@ 7Nt  
cost of production 生產成本   A%$ZB9#zQ  
cost of manufacture 製造成本   96FS-`  
cost of sales 銷貨成本   
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cost price 成本價格   ,_(AiQK  
credit 貸方   K7CrRT3>6  
credit note 收款通知單   V"`t*m$  
creditor 債權人   ?]]d 
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crossed check 橫線支票   zZax![Z  
current account 往來活期賬戶   !ENDQ?1  
current asset 流動資產   vRQ7=N{3  
current liability 流動負債   H${5pY_M  
current profit and loss 本期損益   U'(@?]2<G  
debit 借方   LnZC)cL P/  
debt 債務   Ob#d;F  
debtor 債務人   *lT:P-  
deed 契據   6*\WH%  
deferred assets 遞延資產   *VP jBzcH  
deferred liabilities 遞延負債   y]e[fZ`L  
delivery 交貨   hvO  
delivery expense 送貨費   ,'f^K!iA   
delivery order 出貨單   aF41?.s  
demand draft 即期匯票   +xc1cki_{  
demand note 即期票據   9cwy;au  
demurrage charge 延期費   n+XLZf#  
deposit 存款   \_w>I_=F  
deposit slip 存款單   G (o9*m1  
depreciation 折舊   Fb0r(vQ^  
direct cost 直接成本   zY=eeG+4s  
direct labour 直接人工   bk}'wcX<+]  
director 董事   C3"5XR_Ov  
discount 折扣   ;qN;oSK  
discount on purchase 進貨折扣   +338z<'Z!  
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