[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。   \d`h/tHk  
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acceptance 承兌   )|#sfHv7  
account 賬戶   5">Z'+8  
accountant 會計員   8$Y9ORs4  
accounting 會計   QD]6C2
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accounting system 會計制度   UH"%N) [  
accounts payable 應付賬款   CB}2j  
accounts receivable 應收賬款   [FR`Z=%  
accumulated profits 累積利益   ((M>s&\y*Y  
adjusting entry ?#123;整記錄   $kp{Eg '  
adjustment ?#123;整   ;vjOUn[E  
administration expense 管理費用   _u QOHwn  
advances 預付   mxdr,Idx  
advertising expense 廣告費   tf`^v6m%]  
agency 代理   &\*(Q*2N  
agent 代理人   aWF655Fs*  
agreement 契約   FXkM#}RgNm  
allotments 分配數   BR;D@R``}  
allowance 津貼   i?^L/
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amalgamation 合併   J<jy2@"tXo  
amortization 攤銷   fVpMx4&F   
amortized cost 應攤成本   #!+:!_45  
annuities 年金   {;6`_-As%  
applied cost 已分配成本   a<bwzX|.  
applied expense 已分配費用   9~[Y-cpoi  
applied manufacturing expense 己分配製造費用   KJ4.4Zq{c  
apportioned charge 攤派費用   ePo}y])2  
appreciation 漲價   gc$l^`+M  
article of association 公司章程   U&p${IcEm  
assessment 課稅   YT(AUS5n  
assets 資產   -6B4sZpzD  
attorney fee 律師費   rmg}N  
audit 審計   %n9aaoD  
auditor 審計員   vUM4S26"NT  
average 平均數   XlR@pr6tw  
average cost 平均成本   c\AfaK^KF  
bad debt 壞賬   C]A.i2o8  
balance 餘額   A2Gevj?F$  
balance sheet 資產負債表   BnasI;yWb  
bank account 銀行賬戶   20Wg=p9L  
bank balance 銀行結存   7zG_(83)K  
bank charge 銀行手續費   {3aua:q  
bank deposit 銀行存款   oXF.1f/h  
bank discount 銀行貼現   5$C-9  
bank draft 銀行匯票   \bw2u!  
bank loan 銀行借款   R8'RA%O9J  
bank overdraft 銀行透支  
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bankers acceptance 銀行承兌   I b5rqU\  
bankruptcy 破產   9djk[ttA)  
bearer 持票人   brUF6rQ  
beneficiary 受益人   O:T j"@h  
bequest 遺產   ~Z'?LV<t  
bill 票據   3h`f6  
bill of exchange 匯票   P~X2^bw  
bill of lading 提單   P5ywhw-  
bills discounted 貼現票據   S30%)<W  
bills payable 應付票據   |&i<bqLw:  
bills receivable 應收票據    t"oeQ*d%  
board of directors 董事會   92oFlEJ  
bonds 債券   :d'8x  
bonus 紅利   }k.Z~1y  
book value 賬面價值   /cP"h!P}~~  
bookkeeper 簿記員   1bwOmhkS  
bookkeeping 簿記   3/eca  
branch office general ledger 支店往來賬戶  
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broker 經紀人   -zfR)(zG  
brought down 接前   x
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brought forward 接上頁   4^o^F-k'  
budget 預算   nAlQ7'  
by-product 副產品   :Zw2'IV  
by-product sales 副產品銷售   eTcd"Kd/  
capital 股本    z+X}HL  
capital income 資本收益   .8JTe0  
capital outlay 資本支出   SXP]%{@R/  
capital stock 股本   +ami?#Sz*;  
capital stock certificate 股票   $/Uq0U  
carried down 移後   F*ylnB3z  
carried forward 移下頁   ]3Sp W{=^(  
cash 現金   7WzxA=*#  
cash account 現金賬戶   s6`?LZ0(z  
cash in bank 存銀行現金   j^RmrOg,  
cash on delivery 交貨收款   =Nr-iae#  
cash on hand 庫存現金   >Cq<@$I2EB  
cash payment 現金支付   g w<q.XL  
cash purchase 現購   19%imf  
cash sale 現沽    _;\_l  
cashier 出?#123;員   ")p\q:z6  
cashiers check 本票   #&e-|81H  
certificate of deposit 存款單折   Dk51z@  
certificate of indebtedness 借據   K_}K@'  
certified check 保付支票   /PXzwP_(A  
certified public accountant 會計師   h^P#{ W!e\  
charges 費用   @gK?\URoT
 
charge for remittances 匯水手續費   ^E>3|du]O  
charter 營業執照   '[%j@PlCX  
chartered accountant 會計師   ]\HvKCN}  
chattles 動產   dft!lBN  
check 支票   !&@615Vtw  
che stub 支票存根   qwAT>4  
closed account 己結清賬戶   nQ3A~ ()  
closing 結算   n|yO9:Uw<  
closing entries 結賬紀錄   ]7c=PC  
closing stock 期末存貨   SOao
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closing the book 結賬   k$:|-_(w  
columnar journal 多欄日記賬   C\hM =%  
combination 聯合   JC}D`h  
commission 佣金   }"%N4(Kd  
commodity 商品   EU Fa5C:  
common stock 普通股   XW92gI<O  
company 公司   @oGcuE  
compensation 賠償    goWuw}?  
compound interest 複利   2y1Sne=<Kb  
consignee 承銷人   DzRFMYBR  
consignment 寄銷   {?7Uj  
consignor 寄銷人   -yNlyHv9  
consolidated balance sheet 合併資產負債表   Qn2&nD%zi  
consolidated profit and loss account 合併損益表   &mM0AA'\?H  
consolidation 合併   vW@=<aS Z  
construction cost 營建成本   ba9?(+i$h  
construction revenue 營建收入   es0hm2HT3  
contract 合同   +jgS
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control account 統制賬戶   t sRdvFFq  
copyright 版權   4s oJ.j8  
corporation 公司   E=O\0!F|b  
cost 成本   [()koU#w.  
cost accounting 成本會計   7F.4Ga;  
cost of labour 勞工成本   ;722\y(Y  
cost of production 生產成本   z\4.Gm-  
cost of manufacture 製造成本   b%c9oR's^  
cost of sales 銷貨成本   >=w)x,0yX  
cost price 成本價格   3o/[t  
credit 貸方   +LJ73 !  
credit note 收款通知單   u)Whr@m  
creditor 債權人   `">=  
crossed check 橫線支票   a?oI>8*  
current account 往來活期賬戶   )=(kBWM  
current asset 流動資產   uhq8  
current liability 流動負債   9W);rL |5  
current profit and loss 本期損益   -trkA'ewZ  
debit 借方   I5W~g.<6  
debt 債務   # T"4RrR  
debtor 債務人   tX~w{|k  
deed 契據   tpx2IE  
deferred assets 遞延資產   \z)%$#I  
deferred liabilities 遞延負債   m(P]k'ZH?  
delivery 交貨   62NsJ<#>  
delivery expense 送貨費   pQQH)`J|t  
delivery order 出貨單   /g.U&oI]D  
demand draft 即期匯票   o5)<$P43  
demand note 即期票據   iU:cW=W|M\  
demurrage charge 延期費   !bP@n  
deposit 存款   zKK9r~ M  
deposit slip 存款單   HK%7g  
depreciation 折舊   z0Z%m@  
direct cost 直接成本   !dT4  
direct labour 直接人工   5IpDeJ$  
director 董事   u$`a7Lp,n  
discount 折扣   @PIp*[7oC  
discount on purchase 進貨折扣   *yGGBqd  
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