[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。   By",rD- r  
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acceptance 承兌   ?(F6#"
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account 賬戶   MK
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accountant 會計員   )e=D(qd  
accounting 會計   +`3)oPV)  
accounting system 會計制度   BLf>_bUk  
accounts payable 應付賬款   nuMD!qu!nZ  
accounts receivable 應收賬款   $$;M^WV^?.  
accumulated profits 累積利益   a;qryUyG  
adjusting entry ?#123;整記錄   +YKi,  
adjustment ?#123;整   }t=!(GOb}  
administration expense 管理費用   s %``H`  
advances 預付   &4x}ppX  
advertising expense 廣告費   UapC"XYJ  
agency 代理   S8 wLmd>  
agent 代理人   g<;q.ZylT  
agreement 契約   U!?_W=?  
allotments 分配數   Val|n *%  
allowance 津貼   /}fHt^2H  
amalgamation 合併   {{D)YldtA  
amortization 攤銷   r|fL&dtr  
amortized cost 應攤成本   Ls$D$/:q?  
annuities 年金   FF(#]vz'  
applied cost 已分配成本   PI:4m%[  
applied expense 已分配費用   .*?wF  
applied manufacturing expense 己分配製造費用   FQ7T'G![  
apportioned charge 攤派費用   s_OF(o  
appreciation 漲價   5z8d} I  
article of association 公司章程   Fg5kX  
assessment 課稅    "ESwA  
assets 資產   bz2ztH9 n  
attorney fee 律師費   WwBOM~/`2  
audit 審計   c"n\cNP<  
auditor 審計員   nn:.nU|I  
average 平均數   b_#m}yZ6  
average cost 平均成本   vrhT<+ q  
bad debt 壞賬   y^,1a [U.  
balance 餘額   k"T}2 7  
balance sheet 資產負債表   0KcyLAJ  
bank account 銀行賬戶   r6MMCJ|G  
bank balance 銀行結存   3G)#5Lf<  
bank charge 銀行手續費   Yz/md1T$  
bank deposit 銀行存款   jrlVvzZ  
bank discount 銀行貼現   :Ij{s  
bank draft 銀行匯票   Jr ,;>   
bank loan 銀行借款   XSe=s
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bank overdraft 銀行透支   h-#6av:  
bankers acceptance 銀行承兌   u~
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bankruptcy 破產   'KS,'%  
bearer 持票人   4$iz4U:P  
beneficiary 受益人   *8yAG]z  
bequest 遺產   F3v!AvA|  
bill 票據   1EO7H{E=  
bill of exchange 匯票   i &Tbz!  
bill of lading 提單   j9x<Y ]  
bills discounted 貼現票據   &
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bills payable 應付票據   G_3O]BMKd)  
bills receivable 應收票據   ?cBwPetp  
board of directors 董事會   G ~^r)fm_  
bonds 債券   eueH)Xkf  
bonus 紅利   SO|NaqWa  
book value 賬面價值   fNli  
bookkeeper 簿記員   6y%qVx#!  
bookkeeping 簿記   (lBCO?`fx  
branch office general ledger 支店往來賬戶   dUeN*Nq&(,  
broker 經紀人   <ktrPlNuM  
brought down 接前   B4c]}r+  
brought forward 接上頁   |"X*@s\'  
budget 預算   U3ADsdn  
by-product 副產品   uB]7G0g:  
by-product sales 副產品銷售   ~:rl=o}  
capital 股本   Z58X5"  
capital income 資本收益   <y2U3;t  
capital outlay 資本支出   fnjPSts0  
capital stock 股本   _wbF>z  
capital stock certificate 股票   ~rE|%o  
carried down 移後   Xk~D$~4<  
carried forward 移下頁   ?mwt~_s9  
cash 現金   NR5gj-B[  
cash account 現金賬戶   qOIyub  
cash in bank 存銀行現金   I+%[d^,  
cash on delivery 交貨收款   )0.kv2o.  
cash on hand 庫存現金   ajbA\/\G;  
cash payment 現金支付   sQUM~HD\a  
cash purchase 現購   P%V'4pc  
cash sale 現沽   a+
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cashier 出?#123;員   E<{ R.r  
cashiers check 本票   rKe2/4>0X  
certificate of deposit 存款單折   m)ky*"(  
certificate of indebtedness 借據    ^b4 9  
certified check 保付支票   e8>})  
certified public accountant 會計師   qTRsZz@  
charges 費用   9tU]`f  
charge for remittances 匯水手續費   d\&U*=  
charter 營業執照   GvtG(u~  
chartered accountant 會計師   YFLZ%(  
chattles 動產   #`qx<y*S  
check 支票   G, }Yl  
che stub 支票存根   R$h<<v)%  
closed account 己結清賬戶   ?qv
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closing 結算   c?(4t67|  
closing entries 結賬紀錄   1*P~!2h  
closing stock 期末存貨   /QK6Rac-  
closing the book 結賬   CmP9Q2  
columnar journal 多欄日記賬   L4@K~8j7  
combination 聯合   & TCkpS  
commission 佣金   xeg/
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commodity 商品   pxA
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common stock 普通股   9@SC}AF.  
company 公司   afCW(z Hp  
compensation 賠償   t>
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compound interest 複利   A]_7}<<N  
consignee 承銷人   ~dyTVJ$  
consignment 寄銷   e[{0)y>=  
consignor 寄銷人   fF!Yp iI"  
consolidated balance sheet 合併資產負債表   sf:,qD=z  
consolidated profit and loss account 合併損益表   ^rB8? kt  
consolidation 合併   on!,c>nNa  
construction cost 營建成本   l] K3Y\#bP  
construction revenue 營建收入   +r�  
contract 合同   rX U  
control account 統制賬戶   f%A;`4`q  
copyright 版權   &pxg. 3  
corporation 公司   iOf<$f  
cost 成本   ")1:F>  
cost accounting 成本會計   vSGH[nyCY  
cost of labour 勞工成本   rP'me2 B  
cost of production 生產成本   u%GEqruo[  
cost of manufacture 製造成本   RF?`vRZOe  
cost of sales 銷貨成本   D5gFXEeh  
cost price 成本價格   #z'  
credit 貸方   k` cfG\;r  
credit note 收款通知單   [@_Jj3`4  
creditor 債權人   ]"p
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crossed check 橫線支票   v1 #otrf  
current account 往來活期賬戶   (fhb0i-  
current asset 流動資產   DcS+_>a\{l  
current liability 流動負債   {Ea b j  
current profit and loss 本期損益   Q8$}@iA[  
debit 借方   Ky`qskvu  
debt 債務   m=1N>cq '  
debtor 債務人   1;* cq  
deed 契據   a)!o @  
deferred assets 遞延資產   p .%]Q*8  
deferred liabilities 遞延負債   3RUy,s  
delivery 交貨    >^O7  
delivery expense 送貨費   tb 5`cube  
delivery order 出貨單   mwO6g~@`  
demand draft 即期匯票   QDZWX`qw{  
demand note 即期票據   -D<< kra  
demurrage charge 延期費   44J]I\+  
deposit 存款   ~EW(Gs!=C  
deposit slip 存款單   YByLoM*  
depreciation 折舊   .w:DFk^E]b  
direct cost 直接成本   M^A48u{,"  
direct labour 直接人工   .zf~.R;>  
director 董事   o]odxr  
discount 折扣   ]|#+zx|/D  
discount on purchase 進貨折扣   @s*-%N^:[L  
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