[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。   6v1#i  
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acceptance 承兌   dYV)lMJ*  
account 賬戶   *G~c6BZ  
accountant 會計員   w-CuO4P  
accounting 會計   >k\*NW  
accounting system 會計制度   km<~Hw>Z  
accounts payable 應付賬款   p-;]O~^  
accounts receivable 應收賬款   l1wxs@](  
accumulated profits 累積利益   );|~4#  
adjusting entry ?#123;整記錄   +ic~S ar  
adjustment ?#123;整   xSOL4  
administration expense 管理費用   {fN_itn  
advances 預付   6y5arP*6e  
advertising expense 廣告費   #lLL5ji  
agency 代理   ,.}PZL  
agent 代理人   LbYI{|_Js  
agreement 契約   PUYo >eB)0  
allotments 分配數   KuI>:i;  
allowance 津貼   v*BA\ &  
amalgamation 合併   w pCS]2  
amortization 攤銷   ci^-0l_O  
amortized cost 應攤成本   Ol%*3To  
annuities 年金   WAdl@){  
applied cost 已分配成本   MA-$aN_(  
applied expense 已分配費用   H*\ }W  
applied manufacturing expense 己分配製造費用   ;Ok11wOw  
apportioned charge 攤派費用   DU7Ki6  
appreciation 漲價   y?unI~4tC  
article of association 公司章程   _RmE+Xg2  
assessment 課稅   #i]@"R  
assets 資產    +NXj/  
attorney fee 律師費   y=j[v},4  
audit 審計   F9+d7 Y$  
auditor 審計員   Nm081ic2<  
average 平均數   "4?hK  
average cost 平均成本   I] "$h]T  
bad debt 壞賬   Ph%s.YAZ~  
balance 餘額   ntkinbbD  
balance sheet 資產負債表   PvB?57wkF  
bank account 銀行賬戶   ]Ns&`Yn{  
bank balance 銀行結存   YI|Gpq  
bank charge 銀行手續費   p4AXQuOP  
bank deposit 銀行存款   RU>vnDaC  
bank discount 銀行貼現   8 [."%rzN  
bank draft 銀行匯票   IIR?@/q  
bank loan 銀行借款   BxT~1SBFq  
bank overdraft 銀行透支   ) k2NF="o  
bankers acceptance 銀行承兌   =J'?>-B  
bankruptcy 破產   QJE-$ :  
bearer 持票人   ( gFA? aD<  
beneficiary 受益人   7S7!  
bequest 遺產   &T|-K\*  
bill 票據   uE|[7,D7;u  
bill of exchange 匯票   LK%B6-;~-  
bill of lading 提單   ]`kvq0Gyb  
bills discounted 貼現票據   0*"j:V  
bills payable 應付票據   ~R8yj(  
bills receivable 應收票據   A_fU 7'B  
board of directors 董事會   eJA{]^Zf  
bonds 債券   7r<>^j'  
bonus 紅利   D
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book value 賬面價值   *Fc&DQT(  
bookkeeper 簿記員   $P@cS1sB  
bookkeeping 簿記   A X#!9-m3  
branch office general ledger 支店往來賬戶   9]w0zUOL6  
broker 經紀人   2~U+PyeNz  
brought down 接前   2r0!h98  
brought forward 接上頁   MGz> ,c^wW  
budget 預算   (j I|F-i  
by-product 副產品   Tz
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by-product sales 副產品銷售   -U $pW(~  
capital 股本   iHn]yv3 #  
capital income 資本收益   I7_D $a=  
capital outlay 資本支出   Mfr#IzNHN  
capital stock 股本   *;d)'7<  
capital stock certificate 股票   vWovR
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carried down 移後   DQICD.X6R  
carried forward 移下頁   ;$E[u)l  
cash 現金   #dt2'V- ,  
cash account 現金賬戶   |K-lgrA  
cash in bank 存銀行現金   {4 d$]o0V  
cash on delivery 交貨收款   C
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cash on hand 庫存現金   -8jqC6mQ  
cash payment 現金支付   mwCnP8:K  
cash purchase 現購   Y fA\#N0;3  
cash sale 現沽   kZ}u  
cashier 出?#123;員   W>
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cashiers check 本票   NETC{:j  
certificate of deposit 存款單折   mlWIq]J  
certificate of indebtedness 借據   $I36>  
certified check 保付支票   $?-o  
certified public accountant 會計師   }_22wjm~  
charges 費用   @R&D["!  
charge for remittances 匯水手續費   P$ef ,ZW"  
charter 營業執照   /xbZC{R  
chartered accountant 會計師   t g*[%Jf^  
chattles 動產   @<=#i  
check 支票   tQaCNS$=  
che stub 支票存根   P/9J!.Cm  
closed account 己結清賬戶   s3Ce]M H  
closing 結算   )YtL=w?L'  
closing entries 結賬紀錄   1@S6[&_  
closing stock 期末存貨   $)]FCuv  
closing the book 結賬   ;j>d"i36&  
columnar journal 多欄日記賬   8#u
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combination 聯合   %d J>8.jW@  
commission 佣金   MEnHC'nI  
commodity 商品   ZC*d^n]x.  
common stock 普通股   I=yj  
company 公司   )o</gt)  
compensation 賠償   UjOhaj "h  
compound interest 複利   PjW+V`  
consignee 承銷人   m Ap|?n/K  
consignment 寄銷   p-r%MnT  
consignor 寄銷人   y]_8. 0zM  
consolidated balance sheet 合併資產負債表   6CmFmc,  
consolidated profit and loss account 合併損益表   $2CGRhC  
consolidation 合併   ASa!y
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construction cost 營建成本   1 "7#|=1/  
construction revenue 營建收入   v@uaf=x-  
contract 合同   {/xs9.8:JX  
control account 統制賬戶   u=}bq{  
copyright 版權   vW-`=30  
corporation 公司   ,Z7Z!.TY!  
cost 成本   {ah~q}(P  
cost accounting 成本會計   7XWBI\SW  
cost of labour 勞工成本   @H%=%ZwpO  
cost of production 生產成本   7QiCZcb\  
cost of manufacture 製造成本   ('6g)@=\U  
cost of sales 銷貨成本   )B$P#dP)i  
cost price 成本價格   <4e*3WSG  
credit 貸方   eoe^t:5&  
credit note 收款通知單   Q_0x6]/!  
creditor 債權人   E5
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crossed check 橫線支票   ~P #zhHw  
current account 往來活期賬戶   dX@A%6#?  
current asset 流動資產   `h9)`*  
current liability 流動負債   YQ@6innT  
current profit and loss 本期損益   N[<`6dpE  
debit 借方   _+04M)q0  
debt 債務   &:CjUaP@  
debtor 債務人   H'GYJ ?U"  
deed 契據   l5Wa'~0qA  
deferred assets 遞延資產   -y*_.Ws9  
deferred liabilities 遞延負債   iQ{&&>V%  
delivery 交貨   nlebFDb7  
delivery expense 送貨費   L0mnU)Q}C  
delivery order 出貨單   {ogZT7w}  
demand draft 即期匯票   [x<6v}fRn  
demand note 即期票據   l \ ^nC2  
demurrage charge 延期費   )ozcr^  
deposit 存款   _/ }6  
deposit slip 存款單   "8muMa8Q%  
depreciation 折舊   4SffP/  
direct cost 直接成本   /uE^H%9h  
direct labour 直接人工   V9E6W*IE  
director 董事   z34>,0  
discount 折扣   L=HVdeE  
discount on purchase 進貨折扣   x]R(
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