[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。   3Ms` ajJ  
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acceptance 承兌   )")_aA  
account 賬戶   ^ 2"r't  
accountant 會計員   I
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accounting 會計   |&+0Tg~ZE  
accounting system 會計制度   }dl[~iKW  
accounts payable 應付賬款   pcd*K)  
accounts receivable 應收賬款   mTcopyp  
accumulated profits 累積利益   El;\#la  
adjusting entry ?#123;整記錄   ccc*"_45#  
adjustment ?#123;整   L7
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administration expense 管理費用   +!'\}"q  
advances 預付   2nW:|*:/p6  
advertising expense 廣告費   W0X/&v,k*  
agency 代理   9Ij=~p]p  
agent 代理人   o~#cpU4{o  
agreement 契約   "lcNjyU\ O  
allotments 分配數   Jhclg0q  
allowance 津貼   wo($7'.@  
amalgamation 合併   c/Fy1Lv\  
amortization 攤銷   la7VeFT  
amortized cost 應攤成本   @5!Mr5;  
annuities 年金   )~
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applied cost 已分配成本   IJxBPwh  
applied expense 已分配費用   9E/{HNkf  
applied manufacturing expense 己分配製造費用   3BuG_ild  
apportioned charge 攤派費用   `ZCeuOH  
appreciation 漲價   =IQ+9Fl2  
article of association 公司章程   V _(L/6  
assessment 課稅   CdCo+U5z{  
assets 資產   'OIOl  
attorney fee 律師費   'c[[H3s!;  
audit 審計   +FD"8 ^YC  
auditor 審計員   v71j1Q }6  
average 平均數   WaY_{
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average cost 平均成本   4K_rL{s0U  
bad debt 壞賬   S]E1+,-*  
balance 餘額   ;GW[Yw>Rz  
balance sheet 資產負債表   ~)\9f 1O{^  
bank account 銀行賬戶   #k
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bank balance 銀行結存    `mar-r_m  
bank charge 銀行手續費   `SdvXn  
bank deposit 銀行存款   J9!}8uD  
bank discount 銀行貼現   k3F*D  
bank draft 銀行匯票   : +Na8\d  
bank loan 銀行借款   ldd|"[Ds  
bank overdraft 銀行透支   [{]/9E/&  
bankers acceptance 銀行承兌   .lclW0*  
bankruptcy 破產   ^P4q6BW  
bearer 持票人   q]%eLfC(  
beneficiary 受益人   [D!-~]5  
bequest 遺產   [$PW {d8|  
bill 票據   K`7
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bill of exchange 匯票   Akar@wh  
bill of lading 提單   BE`{? -G  
bills discounted 貼現票據   ZY_ aE  
bills payable 應付票據   x$:>W3?T=^  
bills receivable 應收票據   4R 9lA  
board of directors 董事會   +m|S7yr'  
bonds 債券   ;WydXQ}Q^  
bonus 紅利   q"Ct=d  
book value 賬面價值   <>=A6
 
bookkeeper 簿記員  
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bookkeeping 簿記   Un[olp  
branch office general ledger 支店往來賬戶   vD,ZEKAN  
broker 經紀人   Ri[ v(Zf  
brought down 接前   1r!o,0!d-'  
brought forward 接上頁   $1aJdZC7  
budget 預算   L="ipM:Z  
by-product 副產品  
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by-product sales 副產品銷售   s|p,UK  
capital 股本   3X&'hz@  
capital income 資本收益   "H{Etb/  
capital outlay 資本支出   $KSdNFtM)A  
capital stock 股本   Gi=s JV  
capital stock certificate 股票   S&yKi  
carried down 移後   MR=dQc  
carried forward 移下頁   M)m(  
cash 現金   1 u[a713O  
cash account 現金賬戶   ]2:w?+
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cash in bank 存銀行現金   C)x>/Qr~  
cash on delivery 交貨收款   41-u*$   
cash on hand 庫存現金   *$%ch=  
cash payment 現金支付   g
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cash purchase 現購   *d~).z)  
cash sale 現沽   c@eQSy  
cashier 出?#123;員   Ijg//=  
cashiers check 本票   V/p+Xv(Zt  
certificate of deposit 存款單折   .|$:%"O&X  
certificate of indebtedness 借據   T^z  
certified check 保付支票   Sw1z^`  
certified public accountant 會計師   }s9eRmJs  
charges 費用   @2yoy&IO  
charge for remittances 匯水手續費   n(}cK@  
charter 營業執照   71S~*"O0f  
chartered accountant 會計師   UF_?T.Rl^  
chattles 動產   hg2a,EU\Z  
check 支票   g2Hz[C(  
che stub 支票存根   nj90`O.K  
closed account 己結清賬戶   g1!ek  
closing 結算   VVd9VGvh  
closing entries 結賬紀錄   _Wb3,E a=  
closing stock 期末存貨   x=S8UKUx  
closing the book 結賬   9$ VudE>;  
columnar journal 多欄日記賬   W"{:|'/v  
combination 聯合   QPD[uJ (I  
commission 佣金   g-C)y 06  
commodity 商品   4](jV}Hg  
common stock 普通股   "dkDT7  
company 公司   buj*L&  
compensation 賠償   0uZL*4A+C  
compound interest 複利   z9}WP$W  
consignee 承銷人   h!~Qyb>W  
consignment 寄銷   MvCB|N"qy  
consignor 寄銷人   e(z'uA{!  
consolidated balance sheet 合併資產負債表   dmB _`R  
consolidated profit and loss account 合併損益表   q PveG1+25  
consolidation 合併   GLBzl
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construction cost 營建成本   b41
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construction revenue 營建收入   |8{c|Qz  
contract 合同   d`w3I`P1  
control account 統制賬戶   s)A=hB-V  
copyright 版權   \kR:GZ`{UV  
corporation 公司   |//D|-2  
cost 成本   ["u:_2!4P  
cost accounting 成本會計   :aO`q/d  
cost of labour 勞工成本   (r
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cost of production 生產成本   Fkvf[!Ci  
cost of manufacture 製造成本   x/d(" Bb  
cost of sales 銷貨成本   w/oXFs&FK  
cost price 成本價格   nb30<h  
credit 貸方   CMiE$yC  
credit note 收款通知單   )N'-Ap$g  
creditor 債權人   x:? EL)(  
crossed check 橫線支票   _SQQS67fu"  
current account 往來活期賬戶   Y& p ~8  
current asset 流動資產   :z^,>So:  
current liability 流動負債   I1)t1%6"vJ  
current profit and loss 本期損益   PAy/"R9DT-  
debit 借方   oc>N| ww:  
debt 債務   ;CtTdr  
debtor 債務人   )JXlPU  
deed 契據   sK/Z'h{|  
deferred assets 遞延資產   X(npgkVP\  
deferred liabilities 遞延負債   '89nyx&W  
delivery 交貨   WNK)IC~c  
delivery expense 送貨費   B.#.
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delivery order 出貨單   6k6}SlN[  
demand draft 即期匯票   "nA~/t=  
demand note 即期票據   {3qlx1w  
demurrage charge 延期費   dr gCr:Gf  
deposit 存款   \sEH)$R'  
deposit slip 存款單   _@D"XL#L  
depreciation 折舊   hRI?>an  
direct cost 直接成本   :\"V5   
direct labour 直接人工   C~X"ZW:d[  
director 董事   ^|lw~F  
discount 折扣   M\D25=(  
discount on purchase 進貨折扣   F T$x#>  
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