[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。   r"sK @  
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acceptance 承兌   NF
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account 賬戶   5Iinen3>  
accountant 會計員   "HX,RJ @^K  
accounting 會計   `2
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accounting system 會計制度   44C"Pl E u  
accounts payable 應付賬款   GOrDD p  
accounts receivable 應收賬款   sQUJ]h  
accumulated profits 累積利益   <qJI]P  
adjusting entry ?#123;整記錄   v;m`d{(i2  
adjustment ?#123;整   N3dS%F,_  
administration expense 管理費用   < %@e<,8  
advances 預付   tl
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advertising expense 廣告費   ~Cc%!4f'  
agency 代理   [d 30mVM  
agent 代理人   KmS$CFsGL  
agreement 契約   t|-TG\Q X  
allotments 分配數   _3@[S F  
allowance 津貼   KYa}k0tVAp  
amalgamation 合併   S:2M9nC  
amortization 攤銷   [PG#5.jwQ  
amortized cost 應攤成本   7q\&  
annuities 年金   E)w6ZwV  
applied cost 已分配成本   *Z}^T:3iw}  
applied expense 已分配費用  
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applied manufacturing expense 己分配製造費用   ASGV3r(  
apportioned charge 攤派費用   F{*{f =E!B  
appreciation 漲價   }_Y&kaM  
article of association 公司章程   Qp>'V<%m-  
assessment 課稅   p G|-<6WY  
assets 資產   ^4M
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attorney fee 律師費   Ac^hZ.qPz  
audit 審計   XBx
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auditor 審計員   zplAH!s5''  
average 平均數  
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average cost 平均成本   B|9 [DNd  
bad debt 壞賬   %!P^se  
balance 餘額   ~dc o   
balance sheet 資產負債表   +"J2k9E  
bank account 銀行賬戶   .-ihxEbzr  
bank balance 銀行結存   ;OC~,?O5  
bank charge 銀行手續費   ZkWX4?&OMt  
bank deposit 銀行存款   78M%[7Cq<i  
bank discount 銀行貼現   {7d(B1[1  
bank draft 銀行匯票   iA.:{^_)09  
bank loan 銀行借款   F:$*0!  
bank overdraft 銀行透支   +"}#4  
bankers acceptance 銀行承兌   `L~gERW#  
bankruptcy 破產   T-MC|>pv  
bearer 持票人   s!73To}>  
beneficiary 受益人   =Jyi9VN=&  
bequest 遺產   9}-;OJe  
bill 票據   \d -H+t]  
bill of exchange 匯票   %Z
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bill of lading 提單   DP@F-Q4  
bills discounted 貼現票據   A4K8DP  
bills payable 應付票據   o|7ztpr  
bills receivable 應收票據   9U]3B)h%m  
board of directors 董事會   LI}@qL e  
bonds 債券   \9t/*%:  
bonus 紅利   H8
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book value 賬面價值   2^aXXPC  
bookkeeper 簿記員   9 AWFjoXl"  
bookkeeping 簿記   4De2miq  
branch office general ledger 支店往來賬戶   \wR;N/tg  
broker 經紀人   2I[(UMI$7  
brought down 接前   .n\j<Kq  
brought forward 接上頁   (e"\%p`  
budget 預算   62.)fC
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by-product 副產品   _^ZBSx09)  
by-product sales 副產品銷售   $G<!+^T  
capital 股本   `8 Ann~Z|k  
capital income 資本收益   k,,Bf-?  
capital outlay 資本支出   Vq&}i~  
capital stock 股本   -3GlpC22  
capital stock certificate 股票   :DG7Z  
carried down 移後   F:~k4uTW\b  
carried forward 移下頁   S7v# `#  
cash 現金   S^Mx=KJ
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cash account 現金賬戶   f7_V ]  
cash in bank 存銀行現金   r}S>t~p:  
cash on delivery 交貨收款   `G'Z,P-a  
cash on hand 庫存現金   H|%'$oWp  
cash payment 現金支付   ]mR!-Fqj  
cash purchase 現購   vu@@!cT6e  
cash sale 現沽   0<[g7BbR  
cashier 出?#123;員   jp+s[rRc\{  
cashiers check 本票   BMdcW MYU\  
certificate of deposit 存款單折   7lUnqX.  
certificate of indebtedness 借據   ooA%/  
certified check 保付支票   P. Kfoos  
certified public accountant 會計師   'O^<i`8U]  
charges 費用   dKpUw9C#/  
charge for remittances 匯水手續費   %#7  ]  
charter 營業執照   GMKY1{   
chartered accountant 會計師   7`J= PG$A  
chattles 動產   o_C]O"  
check 支票    9dCf@5]  
che stub 支票存根   /Ue_1Efa  
closed account 己結清賬戶   GHRr+  
closing 結算   c#zx" ,K  
closing entries 結賬紀錄   'wA4yJ<  
closing stock 期末存貨   M@]@1Q.p  
closing the book 結賬   +.J/7gD  
columnar journal 多欄日記賬   7pO/! Lm  
combination 聯合   D KRF#*[=d  
commission 佣金   z1m-t#
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commodity 商品   nN%Zed2O@6  
common stock 普通股   kInU,/R*  
company 公司   *v#Z/RrrA  
compensation 賠償   TcpaZ 'x  
compound interest 複利   o`M.v[O  
consignee 承銷人   h$
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consignment 寄銷   P`L, eYc  
consignor 寄銷人   /0YO`])"  
consolidated balance sheet 合併資產負債表   #_kV o3  
consolidated profit and loss account 合併損益表   P$
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consolidation 合併   ;; ?OS  
construction cost 營建成本   W`F?j-4  
construction revenue 營建收入   KY+BXGW*  
contract 合同   6<o2 0(?  
control account 統制賬戶   %7A?gY81  
copyright 版權   Z8I0v$LjR  
corporation 公司   `^df la  
cost 成本   9P& \2/ {  
cost accounting 成本會計   ,lFhLj 7  
cost of labour 勞工成本   m\f}?t  
cost of production 生產成本   SnVb D<  
cost of manufacture 製造成本   }u+cS[#-  
cost of sales 銷貨成本   wCt!.<, .  
cost price 成本價格   G2yQHTbl  
credit 貸方   ?wVq5^ e  
credit note 收款通知單   l.uW>AoLh  
creditor 債權人   =sUrSVUeU  
crossed check 橫線支票   bScW<DZJ-  
current account 往來活期賬戶   Ay|K> 8z  
current asset 流動資產   >Yx,%a@~R  
current liability 流動負債   4W<8u(  
current profit and loss 本期損益   ,In}be$:  
debit 借方   AP9>_0=  
debt 債務   oAF#bj_f  
debtor 債務人   'MQJt2QU9{  
deed 契據   /Jc54d  
deferred assets 遞延資產   '_l5Br73=  
deferred liabilities 遞延負債   #{g
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delivery 交貨   ebiOR1)sN  
delivery expense 送貨費   |$D`*  
delivery order 出貨單   aa&\HDh*  
demand draft 即期匯票   nEgYypwr  
demand note 即期票據   _i2guhRs*Q  
demurrage charge 延期費   }K|40oO5  
deposit 存款   }8dS[-.  
deposit slip 存款單   ZjveXrx  
depreciation 折舊   $H"(]>~  
direct cost 直接成本   T:g=P@  
direct labour 直接人工   lNx:_g:SrZ  
director 董事   5GwzG<.\^_  
discount 折扣   uF\ ;m.  
discount on purchase 進貨折扣   1q/Q@O  
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