[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。   u)V#S:9]  
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acceptance 承兌   ;B?DfWX  
account 賬戶   $`wMX{  
accountant 會計員   Pj4/xX  
accounting 會計   1\g6)|R-+  
accounting system 會計制度   <%Ostqj  
accounts payable 應付賬款   lNL6M%e$Q  
accounts receivable 應收賬款   59%tXiO  
accumulated profits 累積利益   {.De4]ANh  
adjusting entry ?#123;整記錄   Q"t<3-"  
adjustment ?#123;整   ;[W"mlM  
administration expense 管理費用   )E,\H@A  
advances 預付   XP1~d>j  
advertising expense 廣告費   59!Fkd3  
agency 代理   B7]C]=${m  
agent 代理人   1XnZy5fEo  
agreement 契約   *_KFW@bC:  
allotments 分配數  
AN24Sf'`  
allowance 津貼   ,daKC  
amalgamation 合併   "7v@Rye  
amortization 攤銷   uFLx  
amortized cost 應攤成本   Z0*ljT5|  
annuities 年金   L W;heO"  
applied cost 已分配成本   .>mr%#p  
applied expense 已分配費用   a9T@$:  
applied manufacturing expense 己分配製造費用   Wa1, p  
apportioned charge 攤派費用   )DeA}e?F  
appreciation 漲價   }Y*VAnY6;  
article of association 公司章程   Z-U-N  
assessment 課稅   ]_8qn'7  
assets 資產   a?6ab+7#  
attorney fee 律師費   7yz4'L  
audit 審計   <TE%Prd}`  
auditor 審計員   g"L|n7_b  
average 平均數   hTEx]# (  
average cost 平均成本   sk 2-5S  
bad debt 壞賬   .-IkL|M  
balance 餘額   Ga^Zb^y  
balance sheet 資產負債表   n f.wCtf].  
bank account 銀行賬戶   \|Ul]1pO8  
bank balance 銀行結存   `KCh*i  
bank charge 銀行手續費   w,Lvt }  
bank deposit 銀行存款   qt3PXqR7:  
bank discount 銀行貼現   m1IKVa7-\}  
bank draft 銀行匯票   =e}H'5?!  
bank loan 銀行借款   g(Io/hyj  
bank overdraft 銀行透支   :gB[O>'<m  
bankers acceptance 銀行承兌   b.@P%`@a.  
bankruptcy 破產   sU!6hk  
bearer 持票人   Q3 eM2i8Y  
beneficiary 受益人   9XHz-+bQ  
bequest 遺產   DwV4o^J:l  
bill 票據   Fk6x<^Q<w  
bill of exchange 匯票   cPl`2&p  
bill of lading 提單   +R\vgE68  
bills discounted 貼現票據   nD0}wiL{  
bills payable 應付票據   <n:}kQTT  
bills receivable 應收票據   wBInq~K_  
board of directors 董事會   Bcjx>#3?L  
bonds 債券   90# ;?#  
bonus 紅利   $&=p+  
book value 賬面價值   Hi yc#-4  
bookkeeper 簿記員   'r@:Cz3e*I  
bookkeeping 簿記   +,&O1ykY  
branch office general ledger 支店往來賬戶   H%1$,]F  
broker 經紀人   xEltwuDd?  
brought down 接前   Yyfq  
brought forward 接上頁   oM2UzB{(  
budget 預算   c\q   
by-product 副產品   w]_zp?\^ }  
by-product sales 副產品銷售   1Fe^Qb5G  
capital 股本   ~fa(=.h  
capital income 資本收益   6MG9a>=  
capital outlay 資本支出   9M /SH$Qy  
capital stock 股本   /{{UP-  
capital stock certificate 股票   \NGC$p n  
carried down 移後   1TM~*<Jb  
carried forward 移下頁   ]u-0 2g  
cash 現金   X>I)~z}9#  
cash account 現金賬戶   `' 153M]  
cash in bank 存銀行現金   +'G 0{;b  
cash on delivery 交貨收款   @<@SMK)  
cash on hand 庫存現金   -L3|&O_  
cash payment 現金支付   NJ
MJ  
cash purchase 現購   $LHa?3  
cash sale 現沽   `$604+G  
cashier 出?#123;員   !~ZP{IXyo  
cashiers check 本票   JTqq0OD}  
certificate of deposit 存款單折   EQe5JFR  
certificate of indebtedness 借據   +"ueq  
certified check 保付支票   &5%dhc4&!&  
certified public accountant 會計師   ZL< MC~  
charges 費用   fRvAKz|rL  
charge for remittances 匯水手續費   #n  
charter 營業執照   o]LRzI  
chartered accountant 會計師   M|[ZpM+  
chattles 動產   @+Y8*Rj\3  
check 支票   j+8TlVur  
che stub 支票存根   tQ~WEC  
closed account 己結清賬戶   gFPi7 o1  
closing 結算   RkuuogZ  
closing entries 結賬紀錄   i1oKrRv  
closing stock 期末存貨   Ao7`G':  
closing the book 結賬   }#v{`Sn%^C  
columnar journal 多欄日記賬   kJ(A,s|  
combination 聯合   #Rew [\$  
commission 佣金   )ZejQ}$  
commodity 商品   >~\w+^2f8  
common stock 普通股   r,N[)@  
company 公司   aj~bt-cE  
compensation 賠償   eV6o3u:9  
compound interest 複利   ~/IexQB&  
consignee 承銷人   -Z^4L  
consignment 寄銷   S)A'Y]2X  
consignor 寄銷人   #)`A7 $/,  
consolidated balance sheet 合併資產負債表   RiO="tX'  
consolidated profit and loss account 合併損益表   E4D (,s  
consolidation 合併   3,);0@I  
construction cost 營建成本   d'l$$%zJ  
construction revenue 營建收入   !7U\J]  
contract 合同   np WEop>  
control account 統制賬戶   uD["{?H  
copyright 版權   }'=h4yI  
corporation 公司   Ae?e 7
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cost 成本   NNa1EXZ[  
cost accounting 成本會計   D6Y6^eS-  
cost of labour 勞工成本   \NXQ  
cost of production 生產成本   qUf)j\7"Fn  
cost of manufacture 製造成本   K`nJVc  
cost of sales 銷貨成本   (_9|w|(  
cost price 成本價格   ;t]|15]u  
credit 貸方   m]IysyFFK  
credit note 收款通知單   6U,fz#<,}  
creditor 債權人   m&R"2t_Z  
crossed check 橫線支票   RP(/x+V  
current account 往來活期賬戶   hN(L@0)  
current asset 流動資產   )Hf~d=GG  
current liability 流動負債   + #]|)VZ  
current profit and loss 本期損益   WwW^[k (X  
debit 借方   16@);Ot  
debt 債務   ^C9x.4I$)  
debtor 債務人   kd;'}x=5yP  
deed 契據   ?An,-N-ezf  
deferred assets 遞延資產   b Dg9P^<n  
deferred liabilities 遞延負債   4R+P  
delivery 交貨   1.
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delivery expense 送貨費   qa}>i&uO  
delivery order 出貨單   Dw |3Z  
demand draft 即期匯票   00M`%c/  
demand note 即期票據   67J*&5? |  
demurrage charge 延期費   HR3_@^<7  
deposit 存款   NygI67  
deposit slip 存款單   (L|}`  
depreciation 折舊   n6d^>s9J  
direct cost 直接成本   A/Khk2-:  
direct labour 直接人工   3$"/>g/  
director 董事   Q-R}qy5y  
discount 折扣   Q
#WE|,a  
discount on purchase 進貨折扣   -3mgza  
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