[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。   kQH!`-n:T  
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acceptance 承兌   jV7q)\uu^  
account 賬戶   
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accountant 會計員   `b] NB^/  
accounting 會計   )*_YeT&w.  
accounting system 會計制度   #Y{"`5>  
accounts payable 應付賬款   xApa+j6I  
accounts receivable 應收賬款   8F@6 ^9C  
accumulated profits 累積利益   wo_FM `@  
adjusting entry ?#123;整記錄   ^X_%e|  
adjustment ?#123;整   dyx4_!fO  
administration expense 管理費用   ^<E,aCy  
advances 預付   k (7!W  
advertising expense 廣告費   ^L'K?o  
agency 代理   L@2H>Lh35  
agent 代理人  
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agreement 契約   \J13rL{<  
allotments 分配數   Y]n^(V  
allowance 津貼   =-q)I[4#  
amalgamation 合併   p,4z;.s$  
amortization 攤銷   N7M^  
amortized cost 應攤成本   ~M\s!!t3  
annuities 年金   QUe.vb^O  
applied cost 已分配成本   +V'Z%;/  
applied expense 已分配費用   R]r~TJ o  
applied manufacturing expense 己分配製造費用   '@W72ML.  
apportioned charge 攤派費用   B;-oa;m:E=  
appreciation 漲價   \{&55>  
article of association 公司章程   #A))#sT'R  
assessment 課稅   *in_Zt3  
assets 資產   vx ,yz+yP  
attorney fee 律師費   uj]GBo=  
audit 審計   6#K_Rg>.  
auditor 審計員   UtWoSFZ'o!  
average 平均數   P_?1Rwm-45  
average cost 平均成本   Q7SS<'(  
bad debt 壞賬   My[L3KTTp  
balance 餘額   6iTDk  
balance sheet 資產負債表   *|jqRfa"  
bank account 銀行賬戶   7; _5[_  
bank balance 銀行結存   *i\7dJ Dj  
bank charge 銀行手續費   >?DrC/  
bank deposit 銀行存款   zMG4oRPP  
bank discount 銀行貼現   8=SNLO  
bank draft 銀行匯票   D!-zQ`^   
bank loan 銀行借款    /!9949XV  
bank overdraft 銀行透支   :,7VqCh3@  
bankers acceptance 銀行承兌   wj?fr?  
bankruptcy 破產   /!
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bearer 持票人  
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beneficiary 受益人   &{ f5F7E@  
bequest 遺產   p1&d@PF&&  
bill 票據   ogPfz/ hw  
bill of exchange 匯票   ~<$8i}7  
bill of lading 提單   J:Qp(s-N^:  
bills discounted 貼現票據   L,l+1`Jz  
bills payable 應付票據   5
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bills receivable 應收票據   #._!.P  
board of directors 董事會   cvC;QRx  
bonds 債券   sn*s7v:  
bonus 紅利   p*N+B o  
book value 賬面價值   8"4`W~ 3  
bookkeeper 簿記員   a;
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bookkeeping 簿記   Na`qAj}  
branch office general ledger 支店往來賬戶   INkrG.=u  
broker 經紀人   YGNX +6Lz  
brought down 接前   =DqGm]tA  
brought forward 接上頁   T@z$g  
budget 預算   \/,SH?>4x  
by-product 副產品   xWlB!r<}Gz  
by-product sales 副產品銷售   A]n!d}?  
capital 股本   CtE".UlCA  
capital income 資本收益   O ,DX%wk,  
capital outlay 資本支出   -&HN h\  
capital stock 股本  
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capital stock certificate 股票   [Y:HVr,  
carried down 移後   @Xh4ZMyEx  
carried forward 移下頁   S-L6KA{  
cash 現金   K@d`jb4T  
cash account 現金賬戶   P(Lwpa,S  
cash in bank 存銀行現金   * T~sR'K+|  
cash on delivery 交貨收款   ``O\'{o &  
cash on hand 庫存現金   B(>_.x#kv  
cash payment 現金支付   !<~Ig/  
cash purchase 現購   hR?rZUl2M  
cash sale 現沽   mq "p"iI  
cashier 出?#123;員   QzS{2Y[OQ  
cashiers check 本票   :q= XE$%H  
certificate of deposit 存款單折   FTB"C[>  
certificate of indebtedness 借據   ?Z.YJXoKZ  
certified check 保付支票   QKF2_Acc  
certified public accountant 會計師   ,%:`Ll t]$  
charges 費用   5Q^~Z},  
charge for remittances 匯水手續費   q6,xsO,+  
charter 營業執照   *}0Q S@FN  
chartered accountant 會計師   [Z[)hUXE?  
chattles 動產   %Cr-cR0  
check 支票   8G@FX $$Q  
che stub 支票存根   )zt5`"/o  
closed account 己結清賬戶   tC&y3!k2jR  
closing 結算   >:K3y$]_  
closing entries 結賬紀錄   
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closing stock 期末存貨   ](W#Tj5-  
closing the book 結賬   gF:wdcO  
columnar journal 多欄日記賬   lmd0Q(I  
combination 聯合   &iSQ2a!l8b  
commission 佣金   jrW7AT)\  
commodity 商品   g-]td8}#  
common stock 普通股   _}\&;  
company 公司   ^X?[zc GE  
compensation 賠償   eygy VhJ  
compound interest 複利   )/=J=xw2  
consignee 承銷人   .3Ap+V8?  
consignment 寄銷   
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consignor 寄銷人   Sj*H4ZHD<&  
consolidated balance sheet 合併資產負債表   Kzmgy14o  
consolidated profit and loss account 合併損益表   -Wig k['v  
consolidation 合併   Rp|:$5&nE  
construction cost 營建成本   o]FQ)WRB  
construction revenue 營建收入   xNONf4I:6J  
contract 合同   6tzn%
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control account 統制賬戶   >Te{a*`"m:  
copyright 版權   E6G^?k~q  
corporation 公司   K}zw%!ex  
cost 成本   k{;:KW|  
cost accounting 成本會計   zZy>XHR H  
cost of labour 勞工成本   d*G$qUiX  
cost of production 生產成本   ~C[,P\,  
cost of manufacture 製造成本   I/(`<s p  
cost of sales 銷貨成本   ;J_d%  
cost price 成本價格   <9Chkb|B  
credit 貸方   j@:LMR>  
credit note 收款通知單   g5?Fo%W  
creditor 債權人   $~j]/ U  
crossed check 橫線支票    $SDx) '!  
current account 往來活期賬戶   G%P]qi  
current asset 流動資產   kfHLj r.  
current liability 流動負債   :r6 bw  
current profit and loss 本期損益   Xak~He  
debit 借方   yWs/~5[F  
debt 債務   </}[x2w?]  
debtor 債務人   )HmpVH  
deed 契據   &A`QPk8
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deferred assets 遞延資產   q
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deferred liabilities 遞延負債   )oNomsn  
delivery 交貨   B>'\g O\ 2  
delivery expense 送貨費   ]l\J"*"aB  
delivery order 出貨單   fL@[B{XMM  
demand draft 即期匯票   4f1*?HX&  
demand note 即期票據   _7;#0B  
demurrage charge 延期費   p&q&Fr-  
deposit 存款   |_A35"v  
deposit slip 存款單   h?SUDk:2^  
depreciation 折舊   UR\*KR;yM  
direct cost 直接成本   c2i^dNp_  
direct labour 直接人工   4v{gc/g  
director 董事   n.T [a  
discount 折扣   D]0#A|nF  
discount on purchase 進貨折扣   7+z%O3k'I  
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