[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。   # OJD<=")  
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acceptance 承兌   $`uL^ hlj]  
account 賬戶   ~h1'_0t   
accountant 會計員   |ey6Czm  
accounting 會計   j3FDGDrg  
accounting system 會計制度   <@?bYp  
accounts payable 應付賬款   %9M_*]  
accounts receivable 應收賬款   ^@N@
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accumulated profits 累積利益   rc$G0O  
adjusting entry ?#123;整記錄   ?&Lb6(}e  
adjustment ?#123;整   $
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administration expense 管理費用   0iwx$u7[  
advances 預付   5VISP4a  
advertising expense 廣告費   $FD0MrB_+  
agency 代理   +VTMa9d  
agent 代理人   d`Wd"LJ=  
agreement 契約   gHTo|2 Q{  
allotments 分配數   2cww
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allowance 津貼   ?gTY!;$P  
amalgamation 合併   -qs9a}iL  
amortization 攤銷   :#+VH_%N  
amortized cost 應攤成本   ^Zg"`&E  
annuities 年金   -{ZRk[>Z  
applied cost 已分配成本   L"AZ,|wIk  
applied expense 已分配費用   "6.kZ$`%  
applied manufacturing expense 己分配製造費用   t,&1~_9  
apportioned charge 攤派費用   dC)@v]#h  
appreciation 漲價   _PJd1P.k  
article of association 公司章程   JD,/oL.KA  
assessment 課稅   S25&UwUw  
assets 資產   >R :Bkf-  
attorney fee 律師費   ]mYY1%H8M  
audit 審計   :]:q=1;c  
auditor 審計員   ,%Dn}mWu  
average 平均數   v\&Wb_;A  
average cost 平均成本   O{Wy;7i  
bad debt 壞賬   mI}1si=$  
balance 餘額   |o6B:NH,rg  
balance sheet 資產負債表   2b2/jzO}J  
bank account 銀行賬戶   WOquG  
bank balance 銀行結存   G/=tC8eX  
bank charge 銀行手續費   ?oP<sGp  
bank deposit 銀行存款   85 -00m ~  
bank discount 銀行貼現   yyG:Kl  
bank draft 銀行匯票   &_G^=Nc,H  
bank loan 銀行借款   =lA*?'
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bank overdraft 銀行透支   @=:( b"Sg  
bankers acceptance 銀行承兌   !@5B:n*  
bankruptcy 破產   iku) otUc  
bearer 持票人   8eQ 4[wJY  
beneficiary 受益人   tKu'Q;J  
bequest 遺產   d'q,:="c  
bill 票據   BlMc<k  
bill of exchange 匯票   ~:v" TuuK  
bill of lading 提單   {e,S}:$g4  
bills discounted 貼現票據   X)x$h{ OE  
bills payable 應付票據   fn]f$n*`  
bills receivable 應收票據   yKgA"NaM  
board of directors 董事會   $3w a%"  
bonds 債券   Fn1|Wt *  
bonus 紅利   n](Q)h'nlo  
book value 賬面價值   p78X,44xg  
bookkeeper 簿記員   ZxLgV$U  
bookkeeping 簿記   E:!?A@Fy  
branch office general ledger 支店往來賬戶   { LZ` _1D  
broker 經紀人   }y;s(4  
brought down 接前   4:WN-[xX  
brought forward 接上頁   Kj.4Z+^  
budget 預算   AQ7w5}g+V  
by-product 副產品   OLg=kF[[  
by-product sales 副產品銷售   <XDYnWz  
capital 股本   :/A3l=}iV  
capital income 資本收益   3]$qY_|7  
capital outlay 資本支出   kzcl   
capital stock 股本   /-4rcC  
capital stock certificate 股票   ,*!HN &  
carried down 移後   <xv@us7  
carried forward 移下頁   C5"=%v[gQv  
cash 現金   q&]I  
cash account 現金賬戶   YEqZ((H  
cash in bank 存銀行現金   Xt& rYv  
cash on delivery 交貨收款   Wo+fMn(O  
cash on hand 庫存現金   D;*P'%_Z  
cash payment 現金支付   W"Mwp V  
cash purchase 現購   g] %sX6T  
cash sale 現沽   [+j}:u  
cashier 出?#123;員   ^}8qPBz  
cashiers check 本票   Y)lYEhF  
certificate of deposit 存款單折   C+tB$yahO  
certificate of indebtedness 借據   x/7kcj!O  
certified check 保付支票   mhpaPin*JS  
certified public accountant 會計師   41dB4Td5t  
charges 費用   3V2dN)\  
charge for remittances 匯水手續費   !g=4\C`mY  
charter 營業執照   1<766  
chartered accountant 會計師   8 =\}#F  
chattles 動產   AYb-
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check 支票   yUd>EnQna  
che stub 支票存根   8725ET t  
closed account 己結清賬戶   ->_rSjnM{  
closing 結算   O1xK\ogv  
closing entries 結賬紀錄   _/xA5 /V  
closing stock 期末存貨   ~FCkr&Ky3  
closing the book 結賬   `-y o-59E[  
columnar journal 多欄日記賬   x)GpNkx :  
combination 聯合   &puPn:_  
commission 佣金   KUD&vqx3  
commodity 商品   ;xqN#mqq  
common stock 普通股   meJ%mY  
company 公司   Wl? 0|{W  
compensation 賠償   xfegi$  
compound interest 複利   [P _@-:(O  
consignee 承銷人   ,#?iu?i/  
consignment 寄銷   L/*D5k%J  
consignor 寄銷人   m!#'4  
consolidated balance sheet 合併資產負債表   z.Y`"B'j`  
consolidated profit and loss account 合併損益表   I)]"`2w2w  
consolidation 合併   \P~h0zg?  
construction cost 營建成本   UmEc") 3  
construction revenue 營建收入   5TynAiSD_>  
contract 合同   g$S|CqRG  
control account 統制賬戶   v=8sj{g3,3  
copyright 版權   6~b)Hc/  
corporation 公司   ;+;%s D  
cost 成本   t nvCtuaR  
cost accounting 成本會計   r{mj[N'@  
cost of labour 勞工成本   H;w8[ImK  
cost of production 生產成本   0)Nu  
cost of manufacture 製造成本   Mj!g1Q  
cost of sales 銷貨成本    2-$O$&s.  
cost price 成本價格   -F7P$/9  
credit 貸方   ! mb<z^>5  
credit note 收款通知單   KATu7)e&~^  
creditor 債權人   0^('hS&  
crossed check 橫線支票   |&u4Q /0  
current account 往來活期賬戶   \0fS;Q^{j  
current asset 流動資產   ~CX1WPMI:  
current liability 流動負債   (ay((|)  
current profit and loss 本期損益   [ikW3 '99,  
debit 借方   BWF>;*Xro  
debt 債務   _<^mi!Y  
debtor 債務人   r}nz )=\Cj  
deed 契據   X+
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deferred assets 遞延資產   %n B}Hq ;  
deferred liabilities 遞延負債   ,II-:&H  
delivery 交貨   _jWGwO  
delivery expense 送貨費    -^ceTzW+  
delivery order 出貨單   j"5 $m@lgn  
demand draft 即期匯票   \DMZ 
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demand note 即期票據   i+ @t_pxc  
demurrage charge 延期費   A<p6]#t#X)  
deposit 存款  
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deposit slip 存款單   CbW>yr  
depreciation 折舊   1c4@qQyo  
direct cost 直接成本   $97EeE:{M  
direct labour 直接人工   1fMl8[!JLu  
director 董事   1ir~WFP  
discount 折扣   PN"SBsc*j-  
discount on purchase 進貨折扣   B`w@Xk'D  
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