[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&_}6z  
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acceptance 承兌   `\P:rn95;  
account 賬戶   5cQBqH]   
accountant 會計員   i]LK,'  
accounting 會計   "$8<\k$LGT  
accounting system 會計制度   osX23T~-  
accounts payable 應付賬款   n*6',BY  
accounts receivable 應收賬款   |@-WC.  
accumulated profits 累積利益   #(*WxVE  
adjusting entry ?#123;整記錄   (A&@ <  
adjustment ?#123;整   x{ *!"a>  
administration expense 管理費用   C127he  
advances 預付   k*c:%vC!  
advertising expense 廣告費   1,`x1dcO!A  
agency 代理   I}v'n{5(  
agent 代理人   v981nJ>w,  
agreement 契約   UmgLH Cz  
allotments 分配數   Q84KU8?d  
allowance 津貼   A1ebXXD)  
amalgamation 合併   d8RpL{9\7  
amortization 攤銷   0XYO2k  
amortized cost 應攤成本   c[y=K)<Z  
annuities 年金   |PJW
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applied cost 已分配成本   r IK|}5  
applied expense 已分配費用   n"K7@[d  
applied manufacturing expense 己分配製造費用   A#  M  
apportioned charge 攤派費用   g&E_|}u4  
appreciation 漲價   A
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article of association 公司章程   u\.sS|
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assessment 課稅   Yg]f2ke  
assets 資產   #!D5DK
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attorney fee 律師費   B?%D  
audit 審計   #=.h:_9  
auditor 審計員   V!<#
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average 平均數   My`%gP~%g  
average cost 平均成本   a@jP^VVk  
bad debt 壞賬   I3x}F$^  
balance 餘額   &s<  
balance sheet 資產負債表   eXaDx%mM  
bank account 銀行賬戶   .CpF
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bank balance 銀行結存   d<3"$%C  
bank charge 銀行手續費   \4p<;$'  
bank deposit 銀行存款   #EM'=Q%TO  
bank discount 銀行貼現   ]Ojt3)fB  
bank draft 銀行匯票   )w`Nkx  
bank loan 銀行借款   YWZF*,4  
bank overdraft 銀行透支   1a!h&!$9  
bankers acceptance 銀行承兌   7=AKQ7BB>b  
bankruptcy 破產   8say"Qz  
bearer 持票人   T? ZMmUE  
beneficiary 受益人   5Q}@Y3 i=  
bequest 遺產   5k(#kyP  
bill 票據   mDmWTq\  
bill of exchange 匯票   tj&A@\/  
bill of lading 提單   A{o{o++  
bills discounted 貼現票據   M#>GU<4"  
bills payable 應付票據   O9yQ9sl  
bills receivable 應收票據   o<'gM
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board of directors 董事會   UiEB?X]-l'  
bonds 債券   g0 U ?s  
bonus 紅利   TatyD**(  
book value 賬面價值   *j* WE\  
bookkeeper 簿記員   C(P$,;6  
bookkeeping 簿記   ^ >p [b  
branch office general ledger 支店往來賬戶   <XagkD  
broker 經紀人   %dU}GYL_  
brought down 接前   4dK@UN\  
brought forward 接上頁   wg1pt1 `  
budget 預算   >?'FH +2K  
by-product 副產品   Z%R%D*f@y  
by-product sales 副產品銷售   S_CtEM  
capital 股本   W<L6,  
capital income 資本收益   u@EM,o  
capital outlay 資本支出   VfwD{+5  
capital stock 股本   $g};u[y  
capital stock certificate 股票   &F}+U#H  
carried down 移後   lBdF9F<  
carried forward 移下頁   Mt Z(\&~  
cash 現金   GXRjR\Ch  
cash account 現金賬戶   +*DX(v"BH  
cash in bank 存銀行現金   l}2WW1b(  
cash on delivery 交貨收款   gsp7N  
cash on hand 庫存現金   iPOZ{'Z  
cash payment 現金支付   d
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cash purchase 現購   TfVD'HAN;l  
cash sale 現沽   [VW;L l  
cashier 出?#123;員   5!zvoX9  
cashiers check 本票   kk'w@Sn.(  
certificate of deposit 存款單折   0mh8.  
certificate of indebtedness 借據   `RcNqPY#S  
certified check 保付支票   %}!}2s.A  
certified public accountant 會計師   @;}H<&"  
charges 費用   1znV>PO!  
charge for remittances 匯水手續費   A%1=6  
charter 營業執照   SEIu4 l$E  
chartered accountant 會計師   Y(zN  
chattles 動產   Cpcd`y=IN  
check 支票   yp^*TD/J  
che stub 支票存根   !f
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closed account 己結清賬戶   1}E@lOc  
closing 結算   ,`zRlkX  
closing entries 結賬紀錄   QP%Fz#u`  
closing stock 期末存貨   )X;cS} yp  
closing the book 結賬   <\g&%c,  
columnar journal 多欄日記賬   77d`N  
combination 聯合   Ne7{{1  
commission 佣金   })lT fy  
commodity 商品   0Zh _Q  
common stock 普通股   Y0\\(0j64  
company 公司   ';,Bn9rv  
compensation 賠償   +~Ay h[V  
compound interest 複利   E$Pjp oQTf  
consignee 承銷人   BpG'e-2  
consignment 寄銷   OX/.v?
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consignor 寄銷人   \{zAX~k6  
consolidated balance sheet 合併資產負債表   )K>@$6H+2  
consolidated profit and loss account 合併損益表   KBR0p&MN  
consolidation 合併   u^zitW!X$  
construction cost 營建成本   JlQT5k  
construction revenue 營建收入   c dbSv=r  
contract 合同   gQ[^gPWP"  
control account 統制賬戶   y!N)@y4  
copyright 版權   aSkx#mV  
corporation 公司   m%c0#=D  
cost 成本   Jx$#GUl#j  
cost accounting 成本會計   .00=U;H%`  
cost of labour 勞工成本   #6sC&w3  
cost of production 生產成本   [Cqqjv;_  
cost of manufacture 製造成本   <-:@} |br  
cost of sales 銷貨成本   MlK`sH6  
cost price 成本價格   a
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credit 貸方   p <=%  
credit note 收款通知單   YOV4)P"  
creditor 債權人   Z/kaRnG[@t  
crossed check 橫線支票   1D
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current account 往來活期賬戶   NS4'IR=;E!  
current asset 流動資產   pJIE@Q|hi  
current liability 流動負債   prEu9$:t  
current profit and loss 本期損益   ),Ho(%T\  
debit 借方   uy _i{Y|  
debt 債務   3E}NiD\V}  
debtor 債務人   )6:]o&bZ  
deed 契據   L\m!8o4  
deferred assets 遞延資產   ,r 2VP\hLh  
deferred liabilities 遞延負債   04guud }  
delivery 交貨   gMBQtPNM  
delivery expense 送貨費   P%@rH@^Y  
delivery order 出貨單   [AX"ne#M*  
demand draft 即期匯票   gJ5
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demand note 即期票據   PIEW\i  
demurrage charge 延期費   {jM< t  
deposit 存款   xR|eyeR  
deposit slip 存款單   n!ZP?]FR  
depreciation 折舊   0L0Jc,(F+  
direct cost 直接成本  
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direct labour 直接人工   =Etwa  
director 董事   |3,yq^2  
discount 折扣   nl'J.dJe  
discount on purchase 進貨折扣   ?D(FNd  
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