[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。   T:SqENV  
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acceptance 承兌   {YG qa$+\  
account 賬戶   p
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accountant 會計員   (TU/EU5  
accounting 會計   oqo7Ge2  
accounting system 會計制度   |w{C!Q8l  
accounts payable 應付賬款   DMOP*;Uk  
accounts receivable 應收賬款   Yv.7-DHNl  
accumulated profits 累積利益   ]=PkgOJD  
adjusting entry ?#123;整記錄   Hb/8X !=  
adjustment ?#123;整   ^1yD&i'q  
administration expense 管理費用   Tgl>  
advances 預付   9N<=,!;5~s  
advertising expense 廣告費   Ym.{ {^=  
agency 代理   9h/Hy aN  
agent 代理人   NFF!g]QN  
agreement 契約   ^7a@?|,q8  
allotments 分配數   Y<
V$3h  
allowance 津貼   )2Bb,p<Wr  
amalgamation 合併   vR&b2G7o  
amortization 攤銷   :| !5d{8S8  
amortized cost 應攤成本   > `mV^QD  
annuities 年金   h^ K]ASj  
applied cost 已分配成本   'S|7<<>4k  
applied expense 已分配費用   ZL:S J,C  
applied manufacturing expense 己分配製造費用   [RY Rt/?Q  
apportioned charge 攤派費用   'j-U=2,n  
appreciation 漲價   *s<cgPKJ@  
article of association 公司章程   K>C@oE[W  
assessment 課稅   PEg]z  
assets 資產   $f%om)  
attorney fee 律師費   o+.ySSBl+  
audit 審計   !^o{}*]Pi  
auditor 審計員   |>O
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average 平均數   |o+*Iy)  
average cost 平均成本   N.0g%0A.D  
bad debt 壞賬   B3pjli  
balance 餘額   iXq*EZb"R  
balance sheet 資產負債表   e)N<r  
bank account 銀行賬戶   4j8$&~/  
bank balance 銀行結存   @|5B}%!  
bank charge 銀行手續費   )U7fPKQ  
bank deposit 銀行存款   @;x*~0 GZ  
bank discount 銀行貼現   dS\!tdHP-Q  
bank draft 銀行匯票   u:Ye`]~o  
bank loan 銀行借款   {3.n!7+  
bank overdraft 銀行透支   )
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bankers acceptance 銀行承兌   g5RH:]DV  
bankruptcy 破產   qWx{eRp d  
bearer 持票人   }+Q4s]  
beneficiary 受益人   t{Q Q;'  
bequest 遺產   A7,%'.k  
bill 票據   R7K`9 c1f6  
bill of exchange 匯票   b(CO7/e>  
bill of lading 提單   ;9~ WB X"  
bills discounted 貼現票據   Zw _aeJ  
bills payable 應付票據   EeT
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bills receivable 應收票據   2r;h">  
board of directors 董事會   \.}ZvM$  
bonds 債券   `SOQPAnK+;  
bonus 紅利   ~Uey'Xz  
book value 賬面價值   l~w^I|M^C  
bookkeeper 簿記員   >{9VXSc  
bookkeeping 簿記   ' Ttsscv  
branch office general ledger 支店往來賬戶   z&B9 Yu4M7  
broker 經紀人   FJ4,|x3v[x  
brought down 接前   r d-yqdJ  
brought forward 接上頁   Srz8sm;  
budget 預算   >* opEI+  
by-product 副產品   0kNKt(_  
by-product sales 副產品銷售   TLp2a<Iy  
capital 股本   =mF"D:s*  
capital income 資本收益   ^<;CIXo  
capital outlay 資本支出   M@P%k`6C  
capital stock 股本   j"hEs(t  
capital stock certificate 股票   e9 @{[  
carried down 移後   8aIqc  
carried forward 移下頁   MBU|<tc  
cash 現金   K O%$  
cash account 現金賬戶   WG@3+R>{  
cash in bank 存銀行現金   `/'p1?Z"  
cash on delivery 交貨收款   fQ~TZ:UrU  
cash on hand 庫存現金   F'sX ^/;  
cash payment 現金支付   I>JE\## ^n  
cash purchase 現購   rfYa<M Qc  
cash sale 現沽   ,ms
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cashier 出?#123;員   +RJKJ:W  
cashiers check 本票   c;Tp_e@  
certificate of deposit 存款單折   [3s-S +n @  
certificate of indebtedness 借據   M:/(~X{?  
certified check 保付支票   C:}1r  
certified public accountant 會計師   4hLk+z<n  
charges 費用   X7AxI\h  
charge for remittances 匯水手續費   eY
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charter 營業執照   &VA^LS@b  
chartered accountant 會計師   aL*MCgb'  
chattles 動產   xr]bH.>  
check 支票   L+p}%!g  
che stub 支票存根   (,jsZ!sl  
closed account 己結清賬戶   leb/D>y  
closing 結算   24k]X`/n  
closing entries 結賬紀錄   o $W@@aM  
closing stock 期末存貨   5>+@ .hPX  
closing the book 結賬   [DDe}D3C  
columnar journal 多欄日記賬   _z8"r&  
combination 聯合   i{TPf1OY`M  
commission 佣金   f<i K%  
commodity 商品   <5}I6R;  
common stock 普通股   ~3M8"}X;L  
company 公司   +_$s9`@]6  
compensation 賠償   _h5d~  
compound interest 複利    6?*Do  
consignee 承銷人   ZS4 dW_*[  
consignment 寄銷   iQ(j_i'+!I  
consignor 寄銷人   Sn4xv2/  
consolidated balance sheet 合併資產負債表   bGL}nPo  
consolidated profit and loss account 合併損益表   k ,ldi  
consolidation 合併   q~ ZUtF  
construction cost 營建成本   .?5 ~zK  
construction revenue 營建收入   8s2y!pn7Q  
contract 合同   bf+C=A)s0  
control account 統制賬戶   E:B"!Y6  
copyright 版權   gaz",kK<  
corporation 公司   )^ZC'[93  
cost 成本   3<+ZA-2  
cost accounting 成本會計   @s cn ?t  
cost of labour 勞工成本   q[W6I9  
cost of production 生產成本   
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cost of manufacture 製造成本   hU-FSdR  
cost of sales 銷貨成本   NJgu`@YoI  
cost price 成本價格   _s#]WyU1g  
credit 貸方   I&#:/|{: 5  
credit note 收款通知單   *EvW: <  
creditor 債權人   !;h&@LXG(  
crossed check 橫線支票   \wsVO"/  
current account 往來活期賬戶   ?%$O7_ThvA  
current asset 流動資產   MGMJeqvr  
current liability 流動負債   89^g$ ac  
current profit and loss 本期損益   k(^TXUK\o  
debit 借方   K$,<<hl  
debt 債務   2(0%{*m  
debtor 債務人   J^yqu{
  
deed 契據   .=Oww  
deferred assets 遞延資產   Z8FgxR  
deferred liabilities 遞延負債   No6-i{HZ  
delivery 交貨   )
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delivery expense 送貨費   hBnUpYec  
delivery order 出貨單   r>ed/<_>m;  
demand draft 即期匯票   Q"~%T@e  
demand note 即期票據   TMY. z  
demurrage charge 延期費   ,'HjL:r  
deposit 存款   xtD(tiqh.;  
deposit slip 存款單   J-'XT_k:iM  
depreciation 折舊   LYL_Ah'=  
direct cost 直接成本   =|aZNHqH  
direct labour 直接人工  
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director 董事   iYvzZ7 8f  
discount 折扣   \1joW#  
discount on purchase 進貨折扣   8)?&eE'  
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