[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。   iNO}</7?  
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acceptance 承兌   [}+h86:y  
account 賬戶   %tK^&rw%  
accountant 會計員   2h;#BJ))  
accounting 會計   TWU[/>K  
accounting system 會計制度   r*F^8_YMK  
accounts payable 應付賬款   S' <X)  
accounts receivable 應收賬款   l b9O  
accumulated profits 累積利益   H6.  
adjusting entry ?#123;整記錄   O-3R#sZ0  
adjustment ?#123;整   Jn\@wF9xd  
administration expense 管理費用   5+Ld1nom  
advances 預付   ##QKXSD  
advertising expense 廣告費   Zws[C  
agency 代理   6,raRg6  
agent 代理人   ~[Fh+t(Y  
agreement 契約   px=k&|l  
allotments 分配數   -J& b~t@  
allowance 津貼   Can:!48  
amalgamation 合併   #;(Q \  
amortization 攤銷   Z@ dS,M*  
amortized cost 應攤成本   n/ CP2A  
annuities 年金   w3>.d(Q  
applied cost 已分配成本   7`P1=`..  
applied expense 已分配費用   ZUd*[\F~!  
applied manufacturing expense 己分配製造費用   p|`[8uY?  
apportioned charge 攤派費用   Io* mFa?  
appreciation 漲價   (?vKe5  
article of association 公司章程   S=zW wo$  
assessment 課稅   eZ
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assets 資產   aYmN' POi  
attorney fee 律師費   m=#<  
audit 審計   p!o+8Xz5  
auditor 審計員   Rq[VP#  
average 平均數   &0Bs?oq_  
average cost 平均成本   Aq *,cOF+  
bad debt 壞賬   X-']D_f|,  
balance 餘額   #I-qL/Lm  
balance sheet 資產負債表   ] <y3;T\~  
bank account 銀行賬戶   *7`amF-  
bank balance 銀行結存   Cj10?BNV)  
bank charge 銀行手續費   knABlU  
bank deposit 銀行存款   ;kLp}CqV  
bank discount 銀行貼現   PBY;SG~  
bank draft 銀行匯票   X B[C&3I  
bank loan 銀行借款   aSMSuX8  
bank overdraft 銀行透支   N 6t`45  
bankers acceptance 銀行承兌   WW3! ,ln_  
bankruptcy 破產   _h1:{hF  
bearer 持票人   +*=?0\  
beneficiary 受益人   ~|R/w%*C  
bequest 遺產   Aw,#oG {N  
bill 票據   7: .bqRu  
bill of exchange 匯票   Q39;bz
  
bill of lading 提單   IWNIk 9T,u  
bills discounted 貼現票據   )%Lgo${[;  
bills payable 應付票據   K-6+fgeB  
bills receivable 應收票據   2O+
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board of directors 董事會   wpepi
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bonds 債券   fK1^fzV  
bonus 紅利   wrEYbb  
book value 賬面價值   |>Wi5h{6X  
bookkeeper 簿記員   )A*Sl 2ew  
bookkeeping 簿記   z\6/?5D#
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branch office general ledger 支店往來賬戶   &Tn7  
broker 經紀人   _Z3_I_lW  
brought down 接前   -FW'i10\2+  
brought forward 接上頁   e*/ya8p?  
budget 預算   l EsE]f  
by-product 副產品   E
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by-product sales 副產品銷售   t
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capital 股本   9  ?(P?H  
capital income 資本收益   Ku<_N]9  
capital outlay 資本支出   V~ [I /Vi  
capital stock 股本   :}[[G2|9  
capital stock certificate 股票   nk+*M9r|I  
carried down 移後   *h Bo,   
carried forward 移下頁   J>S`}p  
cash 現金   *+>R^\uT  
cash account 現金賬戶   ~glFB`?[  
cash in bank 存銀行現金   MnT+p[.  
cash on delivery 交貨收款   fH[:S9@  
cash on hand 庫存現金   tX.{+yyU  
cash payment 現金支付   gA~faje  
cash purchase 現購   K$Yc!4M  
cash sale 現沽   n$YCIW)0  
cashier 出?#123;員   ;J40t14u  
cashiers check 本票   Ykt(%2L  
certificate of deposit 存款單折   }hX"A!0  
certificate of indebtedness 借據   -Drm4sTpDb  
certified check 保付支票   ,';+
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certified public accountant 會計師   sow/JLlbC  
charges 費用   ^p!4`S  
charge for remittances 匯水手續費  
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charter 營業執照   ^"\.,
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chartered accountant 會計師   h| +(  
chattles 動產   ?.&?4*u  
check 支票   Or[uq,Dm16  
che stub 支票存根   -"Q[n,"Y  
closed account 己結清賬戶   Zjh9jvsW  
closing 結算   D$[/|%3  
closing entries 結賬紀錄   2\1\Jn#q  
closing stock 期末存貨   L~~Dj:%uq  
closing the book 結賬   !WReThq  
columnar journal 多欄日記賬   $/uNV1]o  
combination 聯合   )B'U_*  
commission 佣金   g Z1|b  
commodity 商品   vX
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common stock 普通股   vaEAjg*To<  
company 公司   *cn#
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compensation 賠償   kg_f;uk+  
compound interest 複利   *>XY' -;2e  
consignee 承銷人   /+F|+1   
consignment 寄銷   QU{\ClW/?  
consignor 寄銷人   MB,P#7|  
consolidated balance sheet 合併資產負債表   \w=7L-
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consolidated profit and loss account 合併損益表   I#tEDeF2  
consolidation 合併   (B zf
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construction cost 營建成本   pY9>z;qD  
construction revenue 營建收入   n!(g<"  
contract 合同   !%2aw0Yv  
control account 統制賬戶   y[!4M+jj  
copyright 版權   NR )[,b\v  
corporation 公司   :4 D#hOI  
cost 成本   SEXLi8;/  
cost accounting 成本會計   ^(0tNX/XD  
cost of labour 勞工成本   #2!M+S  
cost of production 生產成本   7TQh'j  
cost of manufacture 製造成本   5}4MXI4  
cost of sales 銷貨成本   jdYv*/^  
cost price 成本價格   {M?!nS6t  
credit 貸方   9h6
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credit note 收款通知單   D{,B[5  
creditor 債權人   #dGg !D  
crossed check 橫線支票   {&c%VVZb:Z  
current account 往來活期賬戶   O:a$ U:  
current asset 流動資產   uXNf)?MpA  
current liability 流動負債   g/q$;cB  
current profit and loss 本期損益   cF[[_  
debit 借方   xUD$i?3z  
debt 債務   [vaG{4m  
debtor 債務人   *X;g Y  
deed 契據   CW=-@W7  
deferred assets 遞延資產   T
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deferred liabilities 遞延負債   NwG&uc+Q  
delivery 交貨   Tj{!Fx^H  
delivery expense 送貨費   =P
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delivery order 出貨單   `q exEk@S  
demand draft 即期匯票   [21tT/  
demand note 即期票據   ':!;6v|L  
demurrage charge 延期費   gHlahg  
deposit 存款   <][|,9mw  
deposit slip 存款單   k- sbZL  
depreciation 折舊   `4&\ %9  
direct cost 直接成本   8}Y( @ %4  
direct labour 直接人工   Z<r&- !z  
director 董事   "7)F";_(^  
discount 折扣   o0wep&@  
discount on purchase 進貨折扣   7@DinA!  
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