[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。   xG(:O@  
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acceptance 承兌   ">s0B5F7  
account 賬戶   %Ip=3($Ku[  
accountant 會計員   72y!cK6  
accounting 會計   /sl
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accounting system 會計制度   d%Ku'Jy  
accounts payable 應付賬款   l4OPzNc'  
accounts receivable 應收賬款   5 hB2:$C  
accumulated profits 累積利益   C|rl",&  
adjusting entry ?#123;整記錄   'v@1_HHW\  
adjustment ?#123;整   n4zns,:)/  
administration expense 管理費用   }80n5X<9  
advances 預付   5JZZvc$au  
advertising expense 廣告費   94XRf"^  
agency 代理   gKb5W094@  
agent 代理人   E}]SGU"  
agreement 契約   .|K\1qGW0  
allotments 分配數   s3M#ua#mX  
allowance 津貼   U7G|4(  
amalgamation 合併   <pUc( tPoz  
amortization 攤銷   CjA}-ee  
amortized cost 應攤成本   T f^ O(  
annuities 年金   t*Wxvoxk  
applied cost 已分配成本   qj? I*peK)  
applied expense 已分配費用   U3w*z6OG  
applied manufacturing expense 己分配製造費用   ,]?l(H $x'  
apportioned charge 攤派費用   q{.~=~  
appreciation 漲價   4_S%K&  
article of association 公司章程   ,I[A~  
assessment 課稅   x[%% )[d  
assets 資產   OZh+x`' #  
attorney fee 律師費   dGc>EZSdj  
audit 審計   Q1'D*F4  
auditor 審計員   *Xd_=@L&B  
average 平均數   ZP %Bu2xd  
average cost 平均成本   $E@ke:  
bad debt 壞賬   B?_ujH80m  
balance 餘額   5{6ebq55"  
balance sheet 資產負債表   /XW,H0pR  
bank account 銀行賬戶   bRAf!<3  
bank balance 銀行結存   k?=V?JWY
 
bank charge 銀行手續費   )5bdWJ>l  
bank deposit 銀行存款   mH3{<^Z6  
bank discount 銀行貼現   [ \Aor[(  
bank draft 銀行匯票   k4nA+k<WI`  
bank loan 銀行借款   iAWoKW  
bank overdraft 銀行透支   6UJBE<ntj  
bankers acceptance 銀行承兌   e3>k"  
bankruptcy 破產   5(OF~mX#  
bearer 持票人   k)USLA  
beneficiary 受益人   *'(dcy9  
bequest 遺產   LvS3c9|Aj  
bill 票據   QfM*K.7Sl  
bill of exchange 匯票   E0S[TEDa]  
bill of lading 提單   L9U<E $%#  
bills discounted 貼現票據   kLqFh<  
bills payable 應付票據   yc 5n  
bills receivable 應收票據   Afa{f}st  
board of directors 董事會   -/
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bonds 債券   j|WaWnl=  
bonus 紅利   @.i
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book value 賬面價值   u]cnbm  
bookkeeper 簿記員   G8?<(.pi@  
bookkeeping 簿記   zR3Z(^]v  
branch office general ledger 支店往來賬戶   Xs Hl%o8,z  
broker 經紀人   aa1XY&G"!  
brought down 接前   wGQ{  
brought forward 接上頁   D2Go,1  
budget 預算   UwQ3q  
by-product 副產品   4%j&]PASa1  
by-product sales 副產品銷售   :<IW'  
capital 股本   49Ue2=PP#  
capital income 資本收益  
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capital outlay 資本支出   AjANuyUaP  
capital stock 股本   zFuUv_t  
capital stock certificate 股票   h?YjG^'9  
carried down 移後   Lou4M  
carried forward 移下頁   qkUr5^1  
cash 現金   pN]Hp"v  
cash account 現金賬戶   @4B2O"z`  
cash in bank 存銀行現金   Nd!2 @?V4  
cash on delivery 交貨收款   Azz]TO  
cash on hand 庫存現金   mLY*  
cash payment 現金支付   D&9j$#9Rh  
cash purchase 現購   W\<#`0tUt  
cash sale 現沽   PewPl0  
cashier 出?#123;員   O\KAvoQ%s  
cashiers check 本票   '\*Rw]bR|  
certificate of deposit 存款單折   qryt 1~Dq  
certificate of indebtedness 借據   X0Oq lAw  
certified check 保付支票   j*:pW;)^  
certified public accountant 會計師   JcVq%~{M  
charges 費用   *u{.K:.I  
charge for remittances 匯水手續費   }5tn  
charter 營業執照   F5<{-{Ky  
chartered accountant 會計師   V!U[N.&$  
chattles 動產   \]ODpi 2  
check 支票   8:xQPd?3  
che stub 支票存根   Gj_b GqF8}  
closed account 己結清賬戶   ycAQP z}=I  
closing 結算   (kuZS4Af  
closing entries 結賬紀錄   4COf H7Al9  
closing stock 期末存貨   c\b>4 &n  
closing the book 結賬   tl^[MLQa  
columnar journal 多欄日記賬   N~ozyIP,  
combination 聯合   Csc2yI%3  
commission 佣金    uATBt  
commodity 商品   "DN`@  
common stock 普通股   gwY d4  
company 公司   G\NCEE'A  
compensation 賠償   w9PY^U.Y3e  
compound interest 複利   86I*
 
consignee 承銷人   ! aEp88u  
consignment 寄銷   Mk9kGP%  
consignor 寄銷人   TnaIRJ\B  
consolidated balance sheet 合併資產負債表   vZDQ@\HrC  
consolidated profit and loss account 合併損益表   Q8 ~
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consolidation 合併   6e*b;{d  
construction cost 營建成本   si;]C~X*  
construction revenue 營建收入   fIcv} Y  
contract 合同   r4lG 5d
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control account 統制賬戶   =
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copyright 版權   :ZIcWIV-  
corporation 公司   09?<K)_G  
cost 成本   f\^QV  
cost accounting 成本會計   gPi_+-@  
cost of labour 勞工成本   D_)vGvv3;.  
cost of production 生產成本   F3'X  
cost of manufacture 製造成本   rN~`4mZ  
cost of sales 銷貨成本   awK'XFk  
cost price 成本價格   e](=)h|  
credit 貸方   t}FMBGo[  
credit note 收款通知單   YBO53S]=  
creditor 債權人   !jW32$YTR  
crossed check 橫線支票   mN*P2*  
current account 往來活期賬戶   ~z}au"k  
current asset 流動資產   ^Bb_NcU  
current liability 流動負債   !!86Sv  
current profit and loss 本期損益   8dhY"&  
debit 借方   RVsNr rZ  
debt 債務   u@EM,o  
debtor 債務人   ?:nZv< x  
deed 契據   *^u j(8U  
deferred assets 遞延資產   p o`$^TB^+  
deferred liabilities 遞延負債   XL3h ;$,  
delivery 交貨   |Q;o538  
delivery expense 送貨費   _2Z3?/ Y  
delivery order 出貨單   Jq#Cn+zW  
demand draft 即期匯票   eQx"nl3U%  
demand note 即期票據   Q=8 cBRe  
demurrage charge 延期費   9-^p23.@[j  
deposit 存款   ka3Z5  
deposit slip 存款單   `[\phv  
depreciation 折舊   &3f.78a  
direct cost 直接成本   ^!qmlx*  
direct labour 直接人工   hI8C XG  
director 董事   z{d5Lrk  
discount 折扣   >i%w'uU  
discount on purchase 進貨折扣   `RcNqPY#S  
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