[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。   @A- E  
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acceptance 承兌   kr44@!s+'  
account 賬戶   ]];LA!
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accountant 會計員   7lzmAih  
accounting 會計   aL8Z|*  
accounting system 會計制度   ;"NW=P&  
accounts payable 應付賬款   \.=,}sV2Z  
accounts receivable 應收賬款   ?{OU%usQwE  
accumulated profits 累積利益   N1l^
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adjusting entry ?#123;整記錄   "Q[?W(SA  
adjustment ?#123;整   T7(U6yN  
administration expense 管理費用   W;F=7[h  
advances 預付   UrdSo"%  
advertising expense 廣告費   suN}6CI  
agency 代理   WG&WPV/p  
agent 代理人   NV\{$*j(|J  
agreement 契約   80LN(0?x  
allotments 分配數   2:1 kSR^Ky  
allowance 津貼   *3y_FTh8ra  
amalgamation 合併   z'Ut9u  
amortization 攤銷   W: 3fLXk+  
amortized cost 應攤成本   TTSq}sb}  
annuities 年金   tG0 &0`  
applied cost 已分配成本   #\6k_toZ  
applied expense 已分配費用   8y]{I^z}  
applied manufacturing expense 己分配製造費用   ca:Vdrw`  
apportioned charge 攤派費用   n?v$C:jLN  
appreciation 漲價   Co:Rg@i(F  
article of association 公司章程   2bOFH6g  
assessment 課稅   \Bl`;uXb  
assets 資產   '.XR,\g>  
attorney fee 律師費   xHlO~:Lc  
audit 審計   ]!WD">d:  
auditor 審計員   #ahe@|E'Y  
average 平均數   41i#w;ojI  
average cost 平均成本  
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bad debt 壞賬   2))pB/  
balance 餘額   n7bM
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balance sheet 資產負債表   Z07SK 'U  
bank account 銀行賬戶   \*30E<;C_  
bank balance 銀行結存   3Zm;:v4y  
bank charge 銀行手續費   -g4 {:!*D  
bank deposit 銀行存款   W'Y#(N[ktP  
bank discount 銀行貼現   2
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bank draft 銀行匯票   .:Zb~  
bank loan 銀行借款   mHc5NkvQC  
bank overdraft 銀行透支   GAlM:>  
bankers acceptance 銀行承兌   Ots]y  
bankruptcy 破產   C=DC g  
bearer 持票人   mzn#4;m$  
beneficiary 受益人   |p*s:*TJp  
bequest 遺產   3/CKy##r%]  
bill 票據   o_.`&Q6n  
bill of exchange 匯票   >2#F5c67  
bill of lading 提單   K^c%$n:}+  
bills discounted 貼現票據   E<tJ8&IGk  
bills payable 應付票據   R7Z!  
bills receivable 應收票據   ^dKtUH/78G  
board of directors 董事會   W<Asr@  
bonds 債券   IGI$,C  
bonus 紅利   WCg&*  
book value 賬面價值   1j!{?t?  
bookkeeper 簿記員   &xS] ;Fr  
bookkeeping 簿記   !InC8+be  
branch office general ledger 支店往來賬戶   rf =Wq_  
broker 經紀人   t0)XdIl8  
brought down 接前   +LaR_n[  
brought forward 接上頁   LbnW(wr6:(  
budget 預算   gLWbd~  
by-product 副產品   \C"hL(4-  
by-product sales 副產品銷售   Ji0FHa_  
capital 股本   <!PbD  
capital income 資本收益   n fMU
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capital outlay 資本支出   yzyK$WN\[3  
capital stock 股本   i0&W}Bb'  
capital stock certificate 股票   WdTiao,r  
carried down 移後   N"zm  
carried forward 移下頁   1W{t?1[s  
cash 現金   LDj*~\vsq  
cash account 現金賬戶   :E2 ww`  
cash in bank 存銀行現金   vFi+ExBU  
cash on delivery 交貨收款   Eu$hC]w  
cash on hand 庫存現金   T0%l$#6v  
cash payment 現金支付   vm8ER,IW)  
cash purchase 現購   0!q@b  
cash sale 現沽   B[;aNyd<  
cashier 出?#123;員   A%.ZesjAx  
cashiers check 本票   \y+@mJWa  
certificate of deposit 存款單折   Si-Q'*Y=  
certificate of indebtedness 借據   .c\iKc#  
certified check 保付支票   d,0Klew  
certified public accountant 會計師   $SdpF-'  
charges 費用   Eb9n6Fg  
charge for remittances 匯水手續費   `5MK(K :  
charter 營業執照   :} DTK  
chartered accountant 會計師   uMK8V_p*?  
chattles 動產   G)&S%R!i\N  
check 支票   ,
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che stub 支票存根   Nt7z ]F`  
closed account 己結清賬戶   Er<!8;{?  
closing 結算   ?~tx@k$;Es  
closing entries 結賬紀錄   y*#+:D]o*  
closing stock 期末存貨   ! PJp()  
closing the book 結賬   |eP5iy wg  
columnar journal 多欄日記賬   V6fJaZ  
combination 聯合   #bGYd}BfD  
commission 佣金   aJ J 6 3aJ  
commodity 商品   oh,29Gg  
common stock 普通股   Zo}vV2  
company 公司   O-qpB;|  
compensation 賠償   @81N{tg-  
compound interest 複利   kp^q}iS  
consignee 承銷人   'm.+S8  
consignment 寄銷   n {..Q,z  
consignor 寄銷人   [rReBgV  
consolidated balance sheet 合併資產負債表   Jj~|2Zt  
consolidated profit and loss account 合併損益表   96<0=   
consolidation 合併   ;e6-*  
construction cost 營建成本   _a zJ>  
construction revenue 營建收入   a( SJ5t?-2  
contract 合同   "0J;H#Y"#  
control account 統制賬戶   !k!1h%7q  
copyright 版權   hY|-l%2f  
corporation 公司   #hXxrN  
cost 成本   RhkTN'vO  
cost accounting 成本會計   "&@{f:+  
cost of labour 勞工成本   ! EGpI@  
cost of production 生產成本   DY1"t7 9E  
cost of manufacture 製造成本   [I}xR(a@n  
cost of sales 銷貨成本   q$'[&&_  
cost price 成本價格   OOnhT
  
credit 貸方   j eyGIY  
credit note 收款通知單   Hd_,`W@
 
creditor 債權人   'ji|'x T  
crossed check 橫線支票   a7jE*%f9  
current account 往來活期賬戶   z[0tM&pv  
current asset 流動資產   {2U3   
current liability 流動負債   R]4 h)"  
current profit and loss 本期損益   ogJ *  
debit 借方   f(T`(pX0V  
debt 債務   9hjzOJPuga  
debtor 債務人   JV?
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deed 契據   \f@obp  
deferred assets 遞延資產   .pIO<ZAFT  
deferred liabilities 遞延負債   Av!xI  
delivery 交貨   'u6n,yRm  
delivery expense 送貨費   r`Dm;
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delivery order 出貨單   Y)DF.ca(  
demand draft 即期匯票    vPAL,  
demand note 即期票據   ,>Dpt<  
demurrage charge 延期費   x|)pZa  
deposit 存款   Ugme>60`'k  
deposit slip 存款單   C]Q}HI#G  
depreciation 折舊   lLLPvW[Q  
direct cost 直接成本   SNSHX2  
direct labour 直接人工   9*VL|  
director 董事   s01=C3  
discount 折扣   FSYs1Li_C  
discount on purchase 進貨折扣   M9?f`9  
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