[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。   \kS:u}Ip!  
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acceptance 承兌   [(kC/W)!  
account 賬戶   f$|AU-|<  
accountant 會計員   >
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accounting 會計   y~Ts9AE  
accounting system 會計制度   B_3:.1>"BM  
accounts payable 應付賬款   DKnlbl1^?  
accounts receivable 應收賬款   M}Obvl  
accumulated profits 累積利益   7+2DsZ^6MW  
adjusting entry ?#123;整記錄   M!D&a)\  
adjustment ?#123;整   N7l`-y  
administration expense 管理費用   a@v}j&  
advances 預付   z^z,_?q;  
advertising expense 廣告費   S@^o=B]]  
agency 代理   cq
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agent 代理人   $e
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agreement 契約   O}Mu_edM  
allotments 分配數   M8y:FDX  
allowance 津貼   `ttqgv\  
amalgamation 合併   
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amortization 攤銷   EU,f;H  
amortized cost 應攤成本   0vjlSHS;`.  
annuities 年金   q?0&&"T}  
applied cost 已分配成本   /y-eVu6  
applied expense 已分配費用   7mBH#Q)  
applied manufacturing expense 己分配製造費用   A1p87o>  
apportioned charge 攤派費用   98ot{+/LK  
appreciation 漲價   ?igA+(.  
article of association 公司章程   HD~o]l=H  
assessment 課稅   !+H)N  
assets 資產   BTAt9Z8qK  
attorney fee 律師費   2qgm(jo *y  
audit 審計   @ i*It Hk  
auditor 審計員   *P; cSx?2  
average 平均數   G5!J9@Yi  
average cost 平均成本   Pu0 <Clh  
bad debt 壞賬   9%& =n  
balance 餘額   (ptk!u6  
balance sheet 資產負債表   |?\J,h  
bank account 銀行賬戶   
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bank balance 銀行結存   IZSJ+KO
 
bank charge 銀行手續費   \3XG8J  
bank deposit 銀行存款   1@<PcQBp  
bank discount 銀行貼現   (`)ZR%i  
bank draft 銀行匯票   YW7Pimks  
bank loan 銀行借款   j0uu*)Rk  
bank overdraft 銀行透支   r>,s-T!7  
bankers acceptance 銀行承兌   A3s-C+@X  
bankruptcy 破產   yLgv< %8f  
bearer 持票人   4T??8J-J  
beneficiary 受益人   h6;vOd~%  
bequest 遺產   z~($ "  
bill 票據   N_liKhq  
bill of exchange 匯票   ESyb34T`  
bill of lading 提單   ,ui=Wi1  
bills discounted 貼現票據   MG-

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bills payable 應付票據   FnWN]9  
bills receivable 應收票據   DcRvZH  
board of directors 董事會   "STd ;vR  
bonds 債券   ]y\Wc0q  
bonus 紅利   y{g"w  
book value 賬面價值   (8td0zq  
bookkeeper 簿記員   t$EL3U/(  
bookkeeping 簿記   iPCDxDLN3V  
branch office general ledger 支店往來賬戶   5MHcgzyp  
broker 經紀人   mhW*rH*m  
brought down 接前   PR3&LI;B*  
brought forward 接上頁   :v B9z  
budget 預算   Y_= ]w1  
by-product 副產品   }'WEqNuE  
by-product sales 副產品銷售   =Y {<&:%(  
capital 股本   ;)23@6{R%  
capital income 資本收益   n`.JI(|  
capital outlay 資本支出   M97MIku~9  
capital stock 股本   bZlKy`Z  
capital stock certificate 股票   m"f3hd4D_q  
carried down 移後   ,(;]8G-Yj  
carried forward 移下頁   5*\]F}  
cash 現金   k@|G o)~  
cash account 現金賬戶   HB*H%>L{"B  
cash in bank 存銀行現金  
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cash on delivery 交貨收款   ((AIrE>Rr  
cash on hand 庫存現金   RMs+pN<5  
cash payment 現金支付   ^E&WgXlb  
cash purchase 現購   *X\J[$!  
cash sale 現沽   ?p&( Af)  
cashier 出?#123;員   &a!MT^anA~  
cashiers check 本票   "_ H9]}Q  
certificate of deposit 存款單折   e]*@|e
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certificate of indebtedness 借據   !rTkH4!_  
certified check 保付支票   p+ #]Jr  
certified public accountant 會計師   >V ph_98|  
charges 費用   @
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charge for remittances 匯水手續費   C;I:?4  
charter 營業執照   ")Qhg-l  
chartered accountant 會計師   8k )i-&R  
chattles 動產   &P&VJLAe  
check 支票   .~,=?aq^  
che stub 支票存根   dLbSvK<(I  
closed account 己結清賬戶   s<{) X$  
closing 結算   v2Vmcc_]9x  
closing entries 結賬紀錄   SNc$!  
closing stock 期末存貨   88On{Kk.v  
closing the book 結賬   in7h^6?I  
columnar journal 多欄日記賬   *nSKIDw  
combination 聯合   \49s;\I]  
commission 佣金   zALtG<_t  
commodity 商品   W!V-m  
common stock 普通股   cRv#aV  
company 公司   TjS
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compensation 賠償   LnPG+<  
compound interest 複利   ~EM(*k._  
consignee 承銷人   heScIe N^`  
consignment 寄銷   r2m&z%N&  
consignor 寄銷人   j 8W<iy  
consolidated balance sheet 合併資產負債表   nL+y"O  
consolidated profit and loss account 合併損益表   t!\B6!Fo  
consolidation 合併   +!mEP >  
construction cost 營建成本   d' l|oeS  
construction revenue 營建收入   $]gflAe2  
contract 合同   @?*; -]#)  
control account 統制賬戶   M{g.
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copyright 版權   m4?a'z"  
corporation 公司   H'}6Mw%r a  
cost 成本   Y)2#\ F  
cost accounting 成本會計   rgF4 W8  
cost of labour 勞工成本   4{ [d '-H5  
cost of production 生產成本   NqM=Nu\  
cost of manufacture 製造成本   '"T9y=9]s  
cost of sales 銷貨成本   oSLm?Lu  
cost price 成本價格   G7%f| Y  
credit 貸方   V1yP{XT=  
credit note 收款通知單   QzxEkTc;  
creditor 債權人   :,V&P_  
crossed check 橫線支票   M9Xq0BBu  
current account 往來活期賬戶   ajW2HH*9}A  
current asset 流動資產   7Q9| P?&:z  
current liability 流動負債   A<+1:@0  
current profit and loss 本期損益   >qZl s'  
debit 借方   B Q2N_*v  
debt 債務   \_x~lRqJJ  
debtor 債務人   LfN,aW  
deed 契據   z"-oD*ICw  
deferred assets 遞延資產   S$ k=70H  
deferred liabilities 遞延負債   #gVWLm<  
delivery 交貨   7^C&2k5G  
delivery expense 送貨費   J,J6bfR/  
delivery order 出貨單   0i>p1/kv  
demand draft 即期匯票   _&r19pY  
demand note 即期票據   $b)t`r+  
demurrage charge 延期費   uU=!e&3  
deposit 存款   tIS.,CEQF  
deposit slip 存款單   O8~RfB  
depreciation 折舊   -$$mrU  
direct cost 直接成本   _9'hmej  
direct labour 直接人工   &+3RsIlW  
director 董事   pj$kSS|m6-  
discount 折扣   aYM~Ub:x{  
discount on purchase 進貨折扣   R_b4S%jhx  
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