[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。   2X6y^f';\  
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acceptance 承兌   G::6?+S  
account 賬戶   Cr(pN[,  
accountant 會計員   OE:t!66
 
accounting 會計   \ fwf\&  
accounting system 會計制度   >} ay kz*g  
accounts payable 應付賬款   E
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accounts receivable 應收賬款   =XoNk1  
accumulated profits 累積利益   {)F-US  
adjusting entry ?#123;整記錄   6x -PGq  
adjustment ?#123;整   y@hdN=-  
administration expense 管理費用   b6]M}ixK  
advances 預付   TTqOAo[-Z  
advertising expense 廣告費   yv'mV=BMJ!  
agency 代理   vtr:{   
agent 代理人   6bqJM#y@  
agreement 契約  
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allotments 分配數   q2,@>#  
allowance 津貼   v~@Y_`l  
amalgamation 合併   0<i~XN0g  
amortization 攤銷   hvpn=0@M  
amortized cost 應攤成本   WqTW@-}ID  
annuities 年金   xD_jfAH'  
applied cost 已分配成本   "~FXmKcX  
applied expense 已分配費用   /$q;-/DnTZ  
applied manufacturing expense 己分配製造費用   crvWAsm  
apportioned charge 攤派費用   s/ A]&!`  
appreciation 漲價   vtvr{Uqo@  
article of association 公司章程   (EohxLl!p  
assessment 課稅   s]B^Sz=  
assets 資產   O<%U*:B  
attorney fee 律師費   EBebyQcon  
audit 審計   S - 7JDE>  
auditor 審計員   <{cPa\  
average 平均數   h`n>6I  
average cost 平均成本   KY_qK)H  
bad debt 壞賬   _q8s 7H  
balance 餘額   Xi0/Wb h\  
balance sheet 資產負債表   e3[Q
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bank account 銀行賬戶   *nC<1.JW  
bank balance 銀行結存   O|gb{  
bank charge 銀行手續費   'TbA^U[  
bank deposit 銀行存款   t+?\4+!<  
bank discount 銀行貼現   PUlb(3p `  
bank draft 銀行匯票  
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bank loan 銀行借款   SQt$-<>4\  
bank overdraft 銀行透支   A4
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bankers acceptance 銀行承兌   qi/%&)
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bankruptcy 破產   !`aodz*PO  
bearer 持票人   ,U<Ku*}B  
beneficiary 受益人   zu;Yw=cM)  
bequest 遺產   heh!cDK  
bill 票據   _Juhl^LM;  
bill of exchange 匯票   se)I
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bill of lading 提單   Je?V']lm  
bills discounted 貼現票據   ?8~$du$  
bills payable 應付票據   `Cb$
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bills receivable 應收票據   |E?%C
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board of directors 董事會   \64
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bonds 債券   m7!l3W2  
bonus 紅利   uM4,_)L  
book value 賬面價值   Z:n33xh=<  
bookkeeper 簿記員   :z"Uw
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bookkeeping 簿記   9xu&n%L=  
branch office general ledger 支店往來賬戶   Lnj5EY er  
broker 經紀人   `rs1!ZJ,  
brought down 接前   Riw>cVi~  
brought forward 接上頁   mKn[>M1  
budget 預算   s5z@`M5'm  
by-product 副產品   7unu-P<C  
by-product sales 副產品銷售   / Sp+MB9  
capital 股本   V];RQWs  
capital income 資本收益   *}2o \h6Q  
capital outlay 資本支出   2.:b  
capital stock 股本   XRNL;X%}7  
capital stock certificate 股票   j#~4JGZt  
carried down 移後   wr#+q1v  
carried forward 移下頁   J7E/2Sl  
cash 現金   9r)5d&,6  
cash account 現金賬戶   h{TnvI/"  
cash in bank 存銀行現金   zd;xbH//)b  
cash on delivery 交貨收款   ~#j`+  
cash on hand 庫存現金   m<076O4|`  
cash payment 現金支付   f,?7,? x  
cash purchase 現購   X0C\87xfG  
cash sale 現沽   .^v7LF]Q  
cashier 出?#123;員   G-:DMjvN  
cashiers check 本票   =+"XV8Fi,  
certificate of deposit 存款單折   /Pf7=P  
certificate of indebtedness 借據   XM_S "  
certified check 保付支票   XBeHyQp  
certified public accountant 會計師   >! c^  
charges 費用   SD697L9  
charge for remittances 匯水手續費   v'iQLUgI  
charter 營業執照   ;j52a8uE'}  
chartered accountant 會計師   <LLSUk/  
chattles 動產   ',Cc LN  
check 支票   A&t}s #3  
che stub 支票存根   ho:,~ A;k  
closed account 己結清賬戶   "5YsBih  
closing 結算   B$lbp03z  
closing entries 結賬紀錄   3yZ@i<rfH  
closing stock 期末存貨   q|6lw 74`  
closing the book 結賬   x,1&ml5  
columnar journal 多欄日記賬   6: M  
combination 聯合   I/@Xr  
commission 佣金   2s(K4~ee  
commodity 商品   |Rab'9U^  
common stock 普通股   Z2LG/R  
company 公司   qI'a|p4fn?  
compensation 賠償   -BjB>Vt  
compound interest 複利   MZ+"Arzb  
consignee 承銷人   _mO\Nw0  
consignment 寄銷   D)!k  
consignor 寄銷人   u{_T,k<!  
consolidated balance sheet 合併資產負債表   8EP^M~rv  
consolidated profit and loss account 合併損益表   cq!>B{  
consolidation 合併   ao,LP,_  
construction cost 營建成本   S5uV\Y/A  
construction revenue 營建收入   zU}0AVlIL:  
contract 合同   VX- f~  
control account 統制賬戶   >o[T#U  
copyright 版權   E@N
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corporation 公司   &XZ>}^lD^  
cost 成本   ~o8$/%Oeb/  
cost accounting 成本會計   8
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cost of labour 勞工成本   9:esj{ X  
cost of production 生產成本   I)sCWC:Mq~  
cost of manufacture 製造成本   6D
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cost of sales 銷貨成本   [qb#>P2G3  
cost price 成本價格   c8u&ev.U  
credit 貸方   SWmdU]  
credit note 收款通知單   !X,=RR`zT  
creditor 債權人   G.BqT\ o'  
crossed check 橫線支票   /Db~ -$K  
current account 往來活期賬戶   bZKK'd$I  
current asset 流動資產   f"PApV9[  
current liability 流動負債   )>?K:y8I~  
current profit and loss 本期損益   '8W}|aF  
debit 借方   5&VLq  
debt 債務   DG& kY+  
debtor 債務人   'DKP-R"  
deed 契據   "? R$9i  
deferred assets 遞延資產   kdF#Nm  
deferred liabilities 遞延負債   L1J"_.=P  
delivery 交貨   !!P)r1=g  
delivery expense 送貨費   muY4:F.C(  
delivery order 出貨單   u'
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demand draft 即期匯票   *W0`+#Dcv  
demand note 即期票據   {Ji[d.cY  
demurrage charge 延期費   \K>6-0r|  
deposit 存款   }F\0Bl&  
deposit slip 存款單   w1.KRe{M  
depreciation 折舊   W;o\}irep  
direct cost 直接成本   :,cSEST  
direct labour 直接人工   '\\J95*`  
director 董事   ")8wu1V-  
discount 折扣   Iw48+krm>  
discount on purchase 進貨折扣   .lj\H  
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