[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。   ybpU?n  
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acceptance 承兌   _sI
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account 賬戶   !-q)9K?  
accountant 會計員   bdvVPjGc&  
accounting 會計   | @p  
accounting system 會計制度   Px?0)^"2  
accounts payable 應付賬款   gBo~NLrf  
accounts receivable 應收賬款   ^-7-jZ@jz  
accumulated profits 累積利益   OZE.T-{  
adjusting entry ?#123;整記錄   yeN(_t2.  
adjustment ?#123;整   }~! D]/B  
administration expense 管理費用   420cbD3a  
advances 預付   UUxP4  
advertising expense 廣告費   RH&}'4JE:  
agency 代理   Ms=11C  
agent 代理人   xO;Qr.3PX  
agreement 契約   ~JohcU}d  
allotments 分配數   Xb7G!Hk#g  
allowance 津貼   SW=%>XKkh  
amalgamation 合併   'jBtBFzP-  
amortization 攤銷   @D@'S:3  
amortized cost 應攤成本   ~D!Y] SK  
annuities 年金   A9M/n^61  
applied cost 已分配成本   l6HT}x7OiH  
applied expense 已分配費用   )iCg,?SSw=  
applied manufacturing expense 己分配製造費用   r }Nq"s<  
apportioned charge 攤派費用   [N1[khY`  
appreciation 漲價   z. xRJ  
article of association 公司章程   7kQ,D,c'  
assessment 課稅   [,q^\T  
assets 資產   KPI[{T\`ZM  
attorney fee 律師費   ]d,#PF  
audit 審計   J*]JH{  
auditor 審計員   zl["}I(*n  
average 平均數   .;NoKO7)  
average cost 平均成本   juBzpQYj  
bad debt 壞賬   1 xMD )V:  
balance 餘額   T1fX[R ^\  
balance sheet 資產負債表   [
300F=R  
bank account 銀行賬戶   60%EmX ;  
bank balance 銀行結存   f'B#h;`  
bank charge 銀行手續費   jp+#N pH  
bank deposit 銀行存款   v{TISgZ  
bank discount 銀行貼現   T( sEk  
bank draft 銀行匯票   Kw,l
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bank loan 銀行借款   k{pn~)xg  
bank overdraft 銀行透支   o1@. <Q+}  
bankers acceptance 銀行承兌   &3'zG)  
bankruptcy 破產   ?=\_U  
bearer 持票人   )\,hc$<=m  
beneficiary 受益人   '2c4 4F)i  
bequest 遺產   He)dm5#fg  
bill 票據   vKNxL^x  
bill of exchange 匯票   0+"P1/  
bill of lading 提單   btIh%OM  
bills discounted 貼現票據   C~:!WRCz  
bills payable 應付票據   k0!D9tk  
bills receivable 應收票據   Ix'GP7-m_  
board of directors 董事會   "AMsBvzgo  
bonds 債券   g;<_GL  
bonus 紅利   +0FmeM&`h_  
book value 賬面價值   Q4&<RWbT^  
bookkeeper 簿記員   aW#_"Y}v'  
bookkeeping 簿記   y{1|@?ii  
branch office general ledger 支店往來賬戶    Q-Rt  
broker 經紀人   [[d@P%X&  
brought down 接前   O,!4 W\s  
brought forward 接上頁   8??%H 7~  
budget 預算   t&Z:G<;  
by-product 副產品   #ui7YUR=2  
by-product sales 副產品銷售   ?u
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capital 股本   O8S"B6?$~'  
capital income 資本收益   >,%7bq=T!  
capital outlay 資本支出   XW9 [VUW~  
capital stock 股本   jRzQ`*KC#  
capital stock certificate 股票   0qMf6  
carried down 移後   .=-K7.X.)  
carried forward 移下頁   3ZU<u;  
cash 現金   ?$ FvE4!n  
cash account 現金賬戶   t=oTU,<  
cash in bank 存銀行現金   BFyVq  
cash on delivery 交貨收款   B~2\v%J  
cash on hand 庫存現金   wXxk+DV@  
cash payment 現金支付   #y%?A;  
cash purchase 現購   dsJHhsu6  
cash sale 現沽   [XP3  
cashier 出?#123;員   eA(c{  
cashiers check 本票   SvR? nN|  
certificate of deposit 存款單折   a uz2n  
certificate of indebtedness 借據   $N1UEvC%Q  
certified check 保付支票   +A,t9
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certified public accountant 會計師   9K F`9Y  
charges 費用   }];_ug* "  
charge for remittances 匯水手續費   l+1GA0'JP  
charter 營業執照   I7nZ9n|KU  
chartered accountant 會計師   (j;6}@  
chattles 動產   E
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check 支票   y}bE'Od  
che stub 支票存根   @}cZxFQ!C  
closed account 己結清賬戶   ;{Kx$Yt+  
closing 結算   /N&)r wc  
closing entries 結賬紀錄   "?Cx4<nsM  
closing stock 期末存貨   "m:4e`_dz  
closing the book 結賬   cCH2=v4hU  
columnar journal 多欄日記賬   :h+gSvn:  
combination 聯合   ^.9I[Umua  
commission 佣金   Gp/yr  
commodity 商品   uR7\uvibUO  
common stock 普通股   e.|_=Gd2/  
company 公司   /hMD Me  
compensation 賠償   s~(iB{-  
compound interest 複利   3yfq*\_uXw  
consignee 承銷人   C,xM)V^a  
consignment 寄銷   kWgZIkY  
consignor 寄銷人   C%csQ m  
consolidated balance sheet 合併資產負債表   0-W{(xy@4  
consolidated profit and loss account 合併損益表   kt;| $  
consolidation 合併   R2af>R  
construction cost 營建成本   fscAG\>8  
construction revenue 營建收入   93npzpge  
contract 合同   6*<=(SQI  
control account 統制賬戶   Vnv9<=R  
copyright 版權   ~agzp`!M  
corporation 公司   cR1dGNcp/@  
cost 成本   x`vIY-DS  
cost accounting 成本會計   r%g?.4o*b  
cost of labour 勞工成本   xNh#=6__9  
cost of production 生產成本   Z;{3RWV  
cost of manufacture 製造成本   &ns !\!  
cost of sales 銷貨成本   -/.Xf<y58  
cost price 成本價格   |QvG;{!  
credit 貸方   ,rp-`E5ap  
credit note 收款通知單   *kXSl73 k  
creditor 債權人   d4#Q<!r  
crossed check 橫線支票   >k?/'R  
current account 往來活期賬戶   DVNGV   
current asset 流動資產   =x4:jas  
current liability 流動負債   I"]5B  
current profit and loss 本期損益   o[bG(qHZ  
debit 借方   K`nI$l7hg  
debt 債務   ?5#Ng,8iT  
debtor 債務人   iTt"Ik'  
deed 契據   uLsGb=m%b  
deferred assets 遞延資產   [y73 xF  
deferred liabilities 遞延負債   lMX 2O2 o  
delivery 交貨   QM1-w^  
delivery expense 送貨費   $Wy7z^t  
delivery order 出貨單   Q)c$^YsI  
demand draft 即期匯票   6Z
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demand note 即期票據   N;A#3Ter  
demurrage charge 延期費   IPU'M*|Q  
deposit 存款   )K8k3]y&  
deposit slip 存款單   *=1;HN3  
depreciation 折舊   R<gC,eV<=  
direct cost 直接成本   u:pdY'`"#  
direct labour 直接人工   dF{3~0+,  
director 董事   6rEt!v #K[  
discount 折扣   @+VvZc2Y  
discount on purchase 進貨折扣   ?=]`X=g6  
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