[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。   >9.xFiq<  
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acceptance 承兌   6*<=(SQI  
account 賬戶   C  +%&!Q  
accountant 會計員   Ge>%?\  
accounting 會計   3S'j uHTe  
accounting system 會計制度   6h|@Bz/A  
accounts payable 應付賬款   m18If  
accounts receivable 應收賬款   9s-op:5  
accumulated profits 累積利益   bt,^-gt@  
adjusting entry ?#123;整記錄   j:9kJq>mv  
adjustment ?#123;整   }'KVi=qnHb  
administration expense 管理費用  
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advances 預付   Tej-mr3P  
advertising expense 廣告費   ec4jiE  
agency 代理   0NB6S&lI^k  
agent 代理人   ~iZMV ?w  
agreement 契約   S3=M k~_&  
allotments 分配數   H3"[zg9L:a  
allowance 津貼   o[bG(qHZ  
amalgamation 合併   K`nI$l7hg  
amortization 攤銷   [*j C  
amortized cost 應攤成本   (c<Krc h  
annuities 年金   M[ (mH(j  
applied cost 已分配成本   h7-! q@  
applied expense 已分配費用   ~R]E=/m|  
applied manufacturing expense 己分配製造費用   -BNlZgk-^  
apportioned charge 攤派費用   $Wy7z^t  
appreciation 漲價   bN$!G9I!,  
article of association 公司章程   7RmL#f`  
assessment 課稅   N;A#3Ter  
assets 資產   }TZ5/zn.Dw  
attorney fee 律師費   )K8k3]y&  
audit 審計   *=1;HN3  
auditor 審計員   6EhRCl  
average 平均數   @xJ qG"  
average cost 平均成本   U
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bad debt 壞賬   mN^92@eebC  
balance 餘額   ?gb"S,  
balance sheet 資產負債表   "msCiqF{z  
bank account 銀行賬戶   x+vNA J  
bank balance 銀行結存   )""i"/Mn  
bank charge 銀行手續費   xQ62V11R6  
bank deposit 銀行存款   EdA_Hf  
bank discount 銀行貼現   @^y/V@lDm  
bank draft 銀行匯票   w0Fi~
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bank loan 銀行借款   <R7*
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bank overdraft 銀行透支   :z%vNKy1  
bankers acceptance 銀行承兌   2,O-/A;tW*  
bankruptcy 破產   FDaHsiI:  
bearer 持票人   (XJehdB0  
beneficiary 受益人   ei;
wT  
bequest 遺產   >wjWX{&?  
bill 票據   )^uLZMNaI  
bill of exchange 匯票   ~4[2{M.0>@  
bill of lading 提單   n37C"qJ/i  
bills discounted 貼現票據   fMr6ZmB  
bills payable 應付票據  
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bills receivable 應收票據   Wxg,y{(`  
board of directors 董事會   YNbs*i&  
bonds 債券   hi >Ii2T  
bonus 紅利   D>,]EE-  
book value 賬面價值   YH^_d3A;  
bookkeeper 簿記員   +15j^ Az  
bookkeeping 簿記   UM7Ft"  
branch office general ledger 支店往來賬戶   !W/Og 5n  
broker 經紀人   v@;:aN  
brought down 接前   EA2BN}  
brought forward 接上頁   FyYQ4ov0&o  
budget 預算   -Q;5A;sr2  
by-product 副產品   ?L#C'Lz2+  
by-product sales 副產品銷售   1 ,oC:N  
capital 股本   fcb:LPk;  
capital income 資本收益   &-+qB >SK>  
capital outlay 資本支出   N10'./c K  
capital stock 股本   ^aDos9SyV  
capital stock certificate 股票   *Xt#04_  
carried down 移後   kf0zL3|  
carried forward 移下頁  
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cash 現金   .G1NY1\  
cash account 現金賬戶   m^h"VH,   
cash in bank 存銀行現金   3S:}fPR  
cash on delivery 交貨收款   1j6ZSE/*|  
cash on hand 庫存現金   *#Hi W)  
cash payment 現金支付   SY["(vP%#  
cash purchase 現購   WUAjb,eo  
cash sale 現沽   4pkc9\  
cashier 出?#123;員   m~r^@D  
cashiers check 本票   F {]:  
certificate of deposit 存款單折   %|Gi'-'|b$  
certificate of indebtedness 借據   BgD;"GD*W  
certified check 保付支票   TclZdk]%T  
certified public accountant 會計師   p*W4^2(d  
charges 費用   >DQl&:-)t  
charge for remittances 匯水手續費   e}f!zA  
charter 營業執照   oScHmGFv  
chartered accountant 會計師   ]1%H.pF  
chattles 動產   gGN[AqR  
check 支票   .%3bXK+F  
che stub 支票存根   'Y6{89y  
closed account 己結清賬戶   NaG1j+LN  
closing 結算   B8Jev\_  
closing entries 結賬紀錄   zUXqTcj  
closing stock 期末存貨   Pf6rr9  
closing the book 結賬   '/b,3:  
columnar journal 多欄日記賬   #@Zz Bf  
combination 聯合   uwQ{y>SG  
commission 佣金   qD hz|a#   
commodity 商品   dI-=0v-|  
common stock 普通股   s[h'W~  
company 公司   2#@S6zc  
compensation 賠償   Pp:(PoH  
compound interest 複利   "Z }'u2%\m  
consignee 承銷人   h(]O;a-  
consignment 寄銷   CCp{ZH s  
consignor 寄銷人   /`D] m?  
consolidated balance sheet 合併資產負債表   iYHD:cg)~  
consolidated profit and loss account 合併損益表   :74^?  
consolidation 合併   w@nN3U+  
construction cost 營建成本   Ws4aCH1  
construction revenue 營建收入   ]X Jpy-U  
contract 合同   Ne@Iv)g?  
control account 統制賬戶   0fXdE ;M3  
copyright 版權   #; E,>0  
corporation 公司   wX#=l?,K  
cost 成本    ,L\OhT  
cost accounting 成本會計   odny{ePAf  
cost of labour 勞工成本   nBaY|  
cost of production 生產成本   hBz~FB];&  
cost of manufacture 製造成本   s8{3~Hv  
cost of sales 銷貨成本   D._q'v<  
cost price 成本價格   ??aOr*%  
credit 貸方   4cr >sz  
credit note 收款通知單   Vg\EAs>f  
creditor 債權人   KZ`d3ad  
crossed check 橫線支票   eq"a)QB3m  
current account 往來活期賬戶   8 ]dhNA5  
current asset 流動資產   p44d&9  
current liability 流動負債   ~ra2Xyl  
current profit and loss 本期損益   j?+FS`a!  
debit 借方   _z)G!_7.>\  
debt 債務   C z4"[C`;  
debtor 債務人   $o
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deed 契據   u\ytiGO*  
deferred assets 遞延資產   niF X8%<hP  
deferred liabilities 遞延負債   vy[*
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delivery 交貨   OlRBvfoh8  
delivery expense 送貨費   E%3WJ%A  
delivery order 出貨單   HpSgGhL'J&  
demand draft 即期匯票   w1rB"rB?  
demand note 即期票據   C "<l}  
demurrage charge 延期費   Od>Ta_  
deposit 存款   E6NkuBQ((  
deposit slip 存款單   ,@/b7BVv  
depreciation 折舊   +yVz) X  
direct cost 直接成本   PX(.bP2^Lq  
direct labour 直接人工   ]"q)X{G(+  
director 董事   uz&CUvos  
discount 折扣   Dsm_T1X  
discount on purchase 進貨折扣   +su>0'a  
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