[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。   tNg}:a|J  
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acceptance 承兌   _Z z"`  
account 賬戶   Ic/D!J{Y  
accountant 會計員   ;W,XP#{W  
accounting 會計   ?RJ )u  
accounting system 會計制度   +
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accounts payable 應付賬款   ^M6xRk I
 
accounts receivable 應收賬款   J[2c[|[-  
accumulated profits 累積利益   {;1 Mud  
adjusting entry ?#123;整記錄   GhpVi<FL  
adjustment ?#123;整   ~c~N _b  
administration expense 管理費用   ukb2[mb*u  
advances 預付   ;4p_lw@  
advertising expense 廣告費   [t/7hx"2t  
agency 代理   F+ qRC_C>O  
agent 代理人   y<jW7GNt  
agreement 契約   $,Y\  
allotments 分配數   5D
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allowance 津貼   aal5d_Y  
amalgamation 合併   |n3fAN  
amortization 攤銷   v MTWtc!6  
amortized cost 應攤成本   ua[ d  
annuities 年金   D_er(  
applied cost 已分配成本   unu%\f>^4  
applied expense 已分配費用   2<53y~Yi%  
applied manufacturing expense 己分配製造費用   U86bn(9K  
apportioned charge 攤派費用   s"*ZQ0OaD  
appreciation 漲價   '*H&s  
article of association 公司章程   ? hU0S  
assessment 課稅   _1_CYrUc  
assets 資產   78&(>8@m  
attorney fee 律師費   6qg_&woJ3  
audit 審計   $'Z\'<k[  
auditor 審計員   MebLY $&8  
average 平均數   cnJ(Fv_F$  
average cost 平均成本   I?c "\Fe  
bad debt 壞賬   veX#K#  
balance 餘額   tmEF7e`(o  
balance sheet 資產負債表   A3D"b9<D  
bank account 銀行賬戶   X:Z4
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bank balance 銀行結存   9NXf~-V-  
bank charge 銀行手續費   s8;/'?K  
bank deposit 銀行存款   l%XuYYQ  
bank discount 銀行貼現   zMlW)NB'  
bank draft 銀行匯票   *9.4AW~]X  
bank loan 銀行借款   46`(u"RP  
bank overdraft 銀行透支   @%Y$@Qb{  
bankers acceptance 銀行承兌   8U}BSM_<2  
bankruptcy 破產   _Bh-*e2k  
bearer 持票人   ^1y (N>W  
beneficiary 受益人   I-oY@l`  
bequest 遺產   2;X{ZLo
 
bill 票據   %6Wv-:LY  
bill of exchange 匯票   1N8gH&oF
 
bill of lading 提單   P X/{  
bills discounted 貼現票據   $OEhdz&Fi  
bills payable 應付票據   @BCws)  
bills receivable 應收票據   9w\yWxl  
board of directors 董事會   ZH6#(;b  
bonds 債券   XIQfgrGZ  
bonus 紅利   7;0$UYDU*  
book value 賬面價值   nO-1^HUl  
bookkeeper 簿記員   EG=~0j~  
bookkeeping 簿記   *^agwQ`  
branch office general ledger 支店往來賬戶   G-FeDP
  
broker 經紀人   EVs.'Xg<  
brought down 接前   qz]b8rX  
brought forward 接上頁   g=iPv3MG  
budget 預算   =e\E{K'f@  
by-product 副產品   =)tU]kp  
by-product sales 副產品銷售   -jN:~.  
capital 股本   ['1JNUX  
capital income 資本收益   ^\|Hz\"*  
capital outlay 資本支出  
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capital stock 股本   E(t:F^z&D  
capital stock certificate 股票   B#Sg:L9Tr'  
carried down 移後   eYSVAj  
carried forward 移下頁   "p,TYjT?R  
cash 現金   J*4byu|  
cash account 現金賬戶   g+CTF67  
cash in bank 存銀行現金   $:&?
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cash on delivery 交貨收款   kC :pa
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cash on hand 庫存現金   O [Q ;[@  
cash payment 現金支付   @|A wT  
cash purchase 現購   s^O>PEX&<I  
cash sale 現沽   9hoTxWpmy  
cashier 出?#123;員   #fT1\1[]  
cashiers check 本票   kl4u]MyL#  
certificate of deposit 存款單折    -w7g}  
certificate of indebtedness 借據   y9<]F6TT  
certified check 保付支票   "Yh[-[,  
certified public accountant 會計師   #p<1@,  
charges 費用   4(2iR0N  
charge for remittances 匯水手續費   gZ{q85C.>  
charter 營業執照   H~fX>6>  
chartered accountant 會計師   /m>%=_nz  
chattles 動產   R.ZC|bPiD  
check 支票   bBwMx{iNNz  
che stub 支票存根   Z?XgY\(a(Q  
closed account 己結清賬戶   z'iAj  
closing 結算   b \pjjb[  
closing entries 結賬紀錄   1rhEk|pGZ  
closing stock 期末存貨   'VH%cz*  
closing the book 結賬   cSMiNR  
columnar journal 多欄日記賬    ZmT N  
combination 聯合   {R5{v6m_  
commission 佣金   E05RqnqBn0  
commodity 商品   W PDL$y  
common stock 普通股   |ji={  
company 公司   BbCt_z'  
compensation 賠償   Z.! tp  
compound interest 複利   c5KJ_Nfi  
consignee 承銷人   4JOw@/nE  
consignment 寄銷   MXQS6F#  
consignor 寄銷人   0iy-FV;J  
consolidated balance sheet 合併資產負債表   IdY\_@$ v  
consolidated profit and loss account 合併損益表   gOk<pRcTb=  
consolidation 合併   |{)SLvlJl  
construction cost 營建成本   K/^70;/!.  
construction revenue 營建收入   PxqRb  
contract 合同   ;c>Co:W  
control account 統制賬戶   f76bEe/B9  
copyright 版權   `#v(MK{9+V  
corporation 公司   CO+[iJ,4C+  
cost 成本   O -5s}RT  
cost accounting 成本會計   tA,#!Z0  
cost of labour 勞工成本   M@R_t(&=  
cost of production 生產成本   ]7#@lL;'0  
cost of manufacture 製造成本   ;t^8lC?>V  
cost of sales 銷貨成本   k3:8T#N>!O  
cost price 成本價格   O&ur|&v  
credit 貸方   'yrU_k,h  
credit note 收款通知單   AdCi*="m  
creditor 債權人   QH?}uX'x)G  
crossed check 橫線支票   k@,&'imx  
current account 往來活期賬戶   d&!ZCq#_e  
current asset 流動資產   E`^?2dv+/  
current liability 流動負債   =K#12TRf  
current profit and loss 本期損益   Ru1I,QvCj"  
debit 借方   ."8bW^:  
debt 債務   8Gw0;Uu8D  
debtor 債務人   C>1fL6ct  
deed 契據   ISp'4H7R+N  
deferred assets 遞延資產   Iy2KOv@a5  
deferred liabilities 遞延負債   z j[/~I  
delivery 交貨   &7gL&AY8  
delivery expense 送貨費   ?O]iX;2vM  
delivery order 出貨單   !!WSGZUR  
demand draft 即期匯票   2E@ !  
demand note 即期票據   %Q)3*L  
demurrage charge 延期費   =z=$S]qN  
deposit 存款   2N,<~L`FX'  
deposit slip 存款單   t1y hU"(J  
depreciation 折舊   qTG
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direct cost 直接成本   Do&em8i z  
direct labour 直接人工   d#?.G3YmK  
director 董事   0cd`. ZF  
discount 折扣   ,gvv297  
discount on purchase 進貨折扣   2J^jSgr50d  
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