[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。   9Tgl/}q)  
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acceptance 承兌   "(@W^qF}d  
account 賬戶   h'i8
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accountant 會計員   \hjGw,d  
accounting 會計   49)A.Bh&!  
accounting system 會計制度   | HkLl^  
accounts payable 應付賬款   BrW1:2w >\  
accounts receivable 應收賬款   xwjim7#_:  
accumulated profits 累積利益   k,EI+lCX  
adjusting entry ?#123;整記錄   =j)y.
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adjustment ?#123;整   "[`.I*WNo  
administration expense 管理費用   -hM nA)+  
advances 預付   r52X}Y  
advertising expense 廣告費   5^Gv!XW  
agency 代理   R&z)  
agent 代理人   h)%}O.ueB  
agreement 契約   fI{ZElPp  
allotments 分配數   i|'M'^3r  
allowance 津貼   @W\y#5"B  
amalgamation 合併   4T*RJ3Fz!  
amortization 攤銷   J`6X6YZ  
amortized cost 應攤成本   "3!!G=s P  
annuities 年金   I91pX<NBf  
applied cost 已分配成本   &*G+-cF  
applied expense 已分配費用   -1tdyCez  
applied manufacturing expense 己分配製造費用   aZ$$a+  
apportioned charge 攤派費用   ?/mkFDN  
appreciation 漲價   ? x1"uH  
article of association 公司章程   Nhh2P4gH  
assessment 課稅   5zebH  
assets 資產   4dDDi,)U  
attorney fee 律師費   ~R`Rj*Q2Y  
audit 審計   ~|j:xM(i  
auditor 審計員   j@1rVOmK  
average 平均數   8\Y/?$on  
average cost 平均成本   x\=2D<@az  
bad debt 壞賬   m6%csh-N1  
balance 餘額   +/A`\9QT  
balance sheet 資產負債表   )4d)G5{  
bank account 銀行賬戶   P!?Je/Tz]  
bank balance 銀行結存   +39Vxe:Oy  
bank charge 銀行手續費  
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bank deposit 銀行存款   O<3i6  
bank discount 銀行貼現   
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bank draft 銀行匯票   'q
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bank loan 銀行借款   5xZ*U  
bank overdraft 銀行透支   !/4f/g4Ze  
bankers acceptance 銀行承兌   H].G%,2'  
bankruptcy 破產   =-M)2&~L~  
bearer 持票人   Nw'3gJ:
 
beneficiary 受益人   M@a?j<7P,m  
bequest 遺產   xl%!7?G|$>  
bill 票據   UOn L^Z}  
bill of exchange 匯票   B;M{v5s~]  
bill of lading 提單   ALw5M'6q0\  
bills discounted 貼現票據   ?^z!yD\  
bills payable 應付票據   sSLs%)e|:  
bills receivable 應收票據   I0 y+,~\  
board of directors 董事會   `{g8A P3  
bonds 債券   >uN`q1?l'  
bonus 紅利   O?uT'$GT  
book value 賬面價值   _VU/j9<+  
bookkeeper 簿記員   =d/\8\4  
bookkeeping 簿記   1sFTXl  
branch office general ledger 支店往來賬戶   +):t6oX|  
broker 經紀人   a:jRQ-F)  
brought down 接前   iSTr;>A  
brought forward 接上頁   3F,$}r#  
budget 預算   #C ?
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by-product 副產品   P5;LM9W  
by-product sales 副產品銷售   W~GbB: -  
capital 股本   fP`g#t)4Tu  
capital income 資本收益   tt=?*n  
capital outlay 資本支出   qC9$xIWq  
capital stock 股本   |]a=He;  
capital stock certificate 股票   q#W|*kL3  
carried down 移後   IxT[1$e  
carried forward 移下頁   kJ6=T6s  
cash 現金   o56_t{<  
cash account 現金賬戶   .O[RE_j  
cash in bank 存銀行現金   EAQg4N:D7L  
cash on delivery 交貨收款   X{rw+!  
cash on hand 庫存現金   JZp*"UzQr  
cash payment 現金支付   \Q"o\:IoIT  
cash purchase 現購   x^aqnKoJ%\  
cash sale 現沽   = GirUW D  
cashier 出?#123;員   DSY:aD!  
cashiers check 本票   3Oy-\09  
certificate of deposit 存款單折    ^o+}3=  
certificate of indebtedness 借據   eqcV70E8cK  
certified check 保付支票   w]n20&  
certified public accountant 會計師   .gNWDk0$Y  
charges 費用   %iWup
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charge for remittances 匯水手續費   "J] _B  
charter 營業執照   yH>`Kbf T  
chartered accountant 會計師   0$3\DS<E  
chattles 動產   :8}QKp  
check 支票   *loPwV8  
che stub 支票存根   0bxB@(NO  
closed account 己結清賬戶   \^iPU 27H  
closing 結算   Ghgx8 ]e  
closing entries 結賬紀錄   4C^;lK  
closing stock 期末存貨   JicAz1P1W  
closing the book 結賬   g(t"+ P  
columnar journal 多欄日記賬   ;crQ7}k  
combination 聯合   ryzz!0l  
commission 佣金   I0 a,mO;m  
commodity 商品   5EDN 9?a  
common stock 普通股   e&f9/r
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company 公司  
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compensation 賠償   )xiiTkJd5  
compound interest 複利   D<$~bUkxR  
consignee 承銷人   jC1mui|Y^  
consignment 寄銷   M}NmA  
consignor 寄銷人   Pg" uisT#>  
consolidated balance sheet 合併資產負債表   vz:P2TkM  
consolidated profit and loss account 合併損益表   N2uxiXpQZ=  
consolidation 合併   6>v`6  
construction cost 營建成本   Pl<r*d)h  
construction revenue 營建收入   @cdd~9w  
contract 合同   `HvU_ja;  
control account 統制賬戶   i r
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copyright 版權   V|b9zHh  
corporation 公司   Eq^k@  
cost 成本   1a3r A  
cost accounting 成本會計   ?ix--?jl  
cost of labour 勞工成本   A_1cM#4  
cost of production 生產成本   . $uvQpyh  
cost of manufacture 製造成本   LAeJz_9U  
cost of sales 銷貨成本   V0 x[sEW  
cost price 成本價格   +[*VU2f t  
credit 貸方   K^`
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credit note 收款通知單   xc[@lr  
creditor 債權人   <qN0Q7  
crossed check 橫線支票   Xn-GSW3{  
current account 往來活期賬戶   <y=VDb/  
current asset 流動資產   $j:$ `  
current liability 流動負債   S V16]V
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current profit and loss 本期損益   'Ca6cm3Tg  
debit 借方   E%OY7zf`%  
debt 債務   C%d\DuJ5'~  
debtor 債務人   qLBXyQ;U  
deed 契據   s42M[BW]  
deferred assets 遞延資產   ,~8:^*0 s  
deferred liabilities 遞延負債   t m ?[0@<s  
delivery 交貨   zF6R\w  
delivery expense 送貨費   l CHaRR7  
delivery order 出貨單   /PG+ s6  
demand draft 即期匯票   \"B?'Ep;  
demand note 即期票據   jZeY^T)f"  
demurrage charge 延期費   dt(~)*~R  
deposit 存款   K: g_M  
deposit slip 存款單    S[!K  
depreciation 折舊   CI"7* z_  
direct cost 直接成本   \O5`R-  
direct labour 直接人工   Gm;)Om_  
director 董事   '_,/N!-V  
discount 折扣   OQMkpX-dH  
discount on purchase 進貨折扣   P'f =r%  
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