[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。   :q%M_  
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acceptance 承兌   kfY}S  
account 賬戶   '8H
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accountant 會計員   m@v\(rT.  
accounting 會計   X *"i6*  
accounting system 會計制度   c9u`!'g`i  
accounts payable 應付賬款   | rtD.,m   
accounts receivable 應收賬款   ~IBP|)WA-  
accumulated profits 累積利益   k2tF}  
adjusting entry ?#123;整記錄   7WS p($  
adjustment ?#123;整   k)=s>&hl  
administration expense 管理費用   BG]#o|KW  
advances 預付   "_NN3lD)X  
advertising expense 廣告費   L48_96  
agency 代理   s)D;a-F  
agent 代理人   D'PI1 0t  
agreement 契約   8^1 Te m  
allotments 分配數   08\,<9  
allowance 津貼   O;jrCB  
amalgamation 合併   O- hAFKx  
amortization 攤銷   LCKV>3+_#  
amortized cost 應攤成本   |3"KK  
annuities 年金   ,<P vovg_  
applied cost 已分配成本   0znR0%~  
applied expense 已分配費用   Ie#Bkw'*  
applied manufacturing expense 己分配製造費用   wE`]7mA  
apportioned charge 攤派費用   Moza".fiN  
appreciation 漲價   2-EIE4
ds  
article of association 公司章程   rw JIx|(  
assessment 課稅   mNTzUoZF'@  
assets 資產   ;$wVu|&  
attorney fee 律師費   2uW; xfeY  
audit 審計   #h ]g?*}OJ  
auditor 審計員   K Z91-  
average 平均數   K?1W!fY  
average cost 平均成本   WP'!*[z  
bad debt 壞賬   YPk fx  
balance 餘額   6?Ji7F  
balance sheet 資產負債表   &n:.k}/P  
bank account 銀行賬戶   >KhOz[Zg  
bank balance 銀行結存   `1fY)d^ZS  
bank charge 銀行手續費   e6$WQd`O  
bank deposit 銀行存款   HQhM'x  
bank discount 銀行貼現   5Yq@;e  
bank draft 銀行匯票   I,vJbvvl!  
bank loan 銀行借款   c`w}|d]mC  
bank overdraft 銀行透支   }WXi$(@v  
bankers acceptance 銀行承兌   Eo]xNn/g  
bankruptcy 破產   JL{VD /f  
bearer 持票人   A$0fKko  
beneficiary 受益人   :*9Wh  
bequest 遺產   u\;C;I-? '  
bill 票據   ]Q)OL  
bill of exchange 匯票   Hf2_0wA3  
bill of lading 提單   je=a/Y=%U{  
bills discounted 貼現票據   KB(8f*  
bills payable 應付票據   y}ev ,j  
bills receivable 應收票據   >U27];}y  
board of directors 董事會   tl^9WG  
bonds 債券   $B5aje}i  
bonus 紅利   Bn&ze.F  
book value 賬面價值   A#iV=76_  
bookkeeper 簿記員   M!D3}JRm  
bookkeeping 簿記   1^JS Dd  
branch office general ledger 支店往來賬戶   R8Fv{7]c  
broker 經紀人   o`z]|G1''  
brought down 接前   ope^~+c~\  
brought forward 接上頁   q#9RW(o  
budget 預算   k=T\\]KxC  
by-product 副產品   M@v.c;Lt  
by-product sales 副產品銷售   N2< !}Eyu  
capital 股本   E""bTz@  
capital income 資本收益   FP4P|kl/9'  
capital outlay 資本支出   '3^'B03  
capital stock 股本   Ry6@VQ"NLb  
capital stock certificate 股票   ^9:Z7 >Z  
carried down 移後   [2M'PT3  
carried forward 移下頁   "b3"TPfK  
cash 現金   )R1<N  
cash account 現金賬戶   |[b{)s?x  
cash in bank 存銀行現金   5vnrA'BhBU  
cash on delivery 交貨收款   4zFW-yy  
cash on hand 庫存現金   m GYoM  
cash payment 現金支付   gT6jYQ  
cash purchase 現購   bq0zxg%  
cash sale 現沽   V+9 MoT?8  
cashier 出?#123;員   z9Rp`z&`E  
cashiers check 本票   L`TRJ.GaJ  
certificate of deposit 存款單折   q9s=~d7  
certificate of indebtedness 借據   hZt!/?dc  
certified check 保付支票   V1B5w_^>h'  
certified public accountant 會計師   NU2;X (z[  
charges 費用   C,|,-CY  
charge for remittances 匯水手續費   WOL:IZX%  
charter 營業執照   rf{rpe$  
chartered accountant 會計師   FXkM#}RgNm  
chattles 動產   > /caXvS  
check 支票   %6f*{G w  
che stub 支票存根   >tW#/\x{  
closed account 己結清賬戶   Q>i^s@0  
closing 結算   Lt>IX")  
closing entries 結賬紀錄   X45%e!  
closing stock 期末存貨   =Jb>x#Y  
closing the book 結賬   -e:`|(Mo  
columnar journal 多欄日記賬   $yNS pNmT0  
combination 聯合   oYH-wQj  
commission 佣金   [ v*ju!  
commodity 商品   l!u_"I8j5  
common stock 普通股   #S"nF@   
company 公司   *gWwALGo5  
compensation 賠償   wI/iuc  
compound interest 複利   ?gGHj-HYJ  
consignee 承銷人   v y
I!]p  
consignment 寄銷   11;MN  
consignor 寄銷人   <7jW_R@  
consolidated balance sheet 合併資產負債表   Ds:'Lb  
consolidated profit and loss account 合併損益表   U # qK.  
consolidation 合併   E~"y$Fqe  
construction cost 營建成本   Er?&Y,o  
construction revenue 營建收入   O:T j"@h  
contract 合同   ~Z'?LV<t  
control account 統制賬戶   )+9Uoe~6  
copyright 版權   h@ryy\9  
corporation 公司   EXqE~afm2  
cost 成本   3(80:@|  
cost accounting 成本會計   )lDD\J7  
cost of labour 勞工成本   u]UOSfn  
cost of production 生產成本   92oFlEJ  
cost of manufacture 製造成本   z~s PXGb  
cost of sales 銷貨成本   }k.Z~1y  
cost price 成本價格   L~
N460  
credit 貸方   NK H@+,+V  
credit note 收款通知單   ^^ixa1H<  
creditor 債權人   8YSAf+{FtK  
crossed check 橫線支票   ey$&;1x#5  
current account 往來活期賬戶   LZxNAua  
current asset 流動資產   7HYwLG:\~  
current liability 流動負債   jAlv`uB|G"  
current profit and loss 本期損益   63IM]J  
debit 借方   Pa:|_IXA  
debt 債務   {E|$8)58i  
debtor 債務人   5\VWCI  
deed 契據   iDqoa\  
deferred assets 遞延資產   [ub e6  
deferred liabilities 遞延負債   (CWtLi"z  
delivery 交貨   HJ.-Dg5U  
delivery expense 送貨費   )zDCu`  
delivery order 出貨單   +9sQZB# (  
demand draft 即期匯票   H3-hcx54T  
demand note 即期票據   O*P.]d  
demurrage charge 延期費   ?(_08O  
deposit 存款   *.w9c  
deposit slip 存款單   j8:\%|  
depreciation 折舊   > uEzw4w  
direct cost 直接成本   S)"Jf?  
direct labour 直接人工   1<aP92/N&  
director 董事   XC#oB~K'  
discount 折扣   W=+ Y|R!  
discount on purchase 進貨折扣   =~LJ3sIX  
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