[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。   IW?).%F  
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acceptance 承兌   
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account 賬戶   PV$)k>H-  
accountant 會計員   r'/&{?Je/  
accounting 會計   S81%iz.n  
accounting system 會計制度   *:gx1w d  
accounts payable 應付賬款   $P&{DOiKS  
accounts receivable 應收賬款   =.a}  
accumulated profits 累積利益   (H5nz':  
adjusting entry ?#123;整記錄   Oi%\'biM  
adjustment ?#123;整  
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administration expense 管理費用   R
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advances 預付   U*(/eEtd-  
advertising expense 廣告費   T$rhz)_q  
agency 代理   VwvL  
agent 代理人   >Q3_-yY+  
agreement 契約   55q!2>Jh.  
allotments 分配數   nWb*u  
allowance 津貼   .);~H#  
amalgamation 合併   m#1>y}  
amortization 攤銷   0)F.Y,L  
amortized cost 應攤成本   `yF6-F  
annuities 年金   _/ V<iv  
applied cost 已分配成本   K</EVt,U~  
applied expense 已分配費用   W>TG!R 5  
applied manufacturing expense 己分配製造費用   7.)kG}q]  
apportioned charge 攤派費用   Iue}AGxu:{  
appreciation 漲價   : N9,/-s  
article of association 公司章程   Voy
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assessment 課稅   nVB.sab  
assets 資產   kZ<0|b  
attorney fee 律師費   Hi%)TDfv  
audit 審計   K|L&mL&8  
auditor 審計員   ^Gi9&fS,  
average 平均數   6`Hd)T5{w  
average cost 平均成本   =jv3O.zq  
bad debt 壞賬  
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balance 餘額   Nm$Ba.Rg  
balance sheet 資產負債表   &3gC&b^i  
bank account 銀行賬戶   GdN9bA&,  
bank balance 銀行結存   ]#k=VKdV  
bank charge 銀行手續費   $40G$w  
bank deposit 銀行存款   d
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bank discount 銀行貼現   zUuOX5-6x  
bank draft 銀行匯票   E'-lpE  
bank loan 銀行借款   M>qqe!c*  
bank overdraft 銀行透支   ly[j=vBV  
bankers acceptance 銀行承兌   7N:3  
bankruptcy 破產   @TJxU  
bearer 持票人   HuT4OGBFpC  
beneficiary 受益人   tJBj9{  
bequest 遺產   ca=sc[ $+  
bill 票據    *^y,Gg/  
bill of exchange 匯票   =/5^/vwg Y  
bill of lading 提單   lbs0i  
bills discounted 貼現票據   "m#17J_  
bills payable 應付票據   : ; z]:d  
bills receivable 應收票據   qu\cU(H|  
board of directors 董事會   L|hELWru  
bonds 債券   '\B0#z3  
bonus 紅利   "DO|B=EejP  
book value 賬面價值   h"0)g:\  
bookkeeper 簿記員   -7Bg5{FA  
bookkeeping 簿記   F(O"S@  
branch office general ledger 支店往來賬戶   `T\_Wje(  
broker 經紀人   ^F)t>K$0m  
brought down 接前   M^ZEAZi  
brought forward 接上頁   $E/N  
budget 預算   6Y`rQ/
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by-product 副產品   g^l~AR  
by-product sales 副產品銷售   &]"Z x0t5%  
capital 股本   vh"wXu  
capital income 資本收益   ="p,~ivrz  
capital outlay 資本支出   shgZru  
capital stock 股本   t:x"]K  
capital stock certificate 股票   j> 8S,b=%  
carried down 移後   oRo[WQl
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carried forward 移下頁   &w!(.uDO  
cash 現金   _Z>ny&  
cash account 現金賬戶   >P+oNY  
cash in bank 存銀行現金   / Q| Z&-c  
cash on delivery 交貨收款   23d*;ri5  
cash on hand 庫存現金   BT)PD9CN(  
cash payment 現金支付   Tnv,$KOhs  
cash purchase 現購   `h%K8];<6f  
cash sale 現沽   |.z4
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cashier 出?#123;員   s6F0&L;N&  
cashiers check 本票   |2E:]wT}qg  
certificate of deposit 存款單折   CKnPMvmz  
certificate of indebtedness 借據   ."Kp6s`k  
certified check 保付支票   ;il+C!6zpf  
certified public accountant 會計師   B&QEt[=s  
charges 費用   CwM1 _3cE  
charge for remittances 匯水手續費   aX,6y1  
charter 營業執照   (A )f r4  
chartered accountant 會計師   C{:U<q  
chattles 動產   tkYPfUvTE  
check 支票   D GL=\  
che stub 支票存根   \9fJ)*-  
closed account 己結清賬戶   uZTbJ3$$  
closing 結算   z}Lf]w?  
closing entries 結賬紀錄   U3jnH  
closing stock 期末存貨   d]USk&8  
closing the book 結賬   \JC_"gqt  
columnar journal 多欄日記賬   0GW69 z  
combination 聯合   EQe$~}[  
commission 佣金   'rNLh3  
commodity 商品   c
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common stock 普通股   O]Ey@7 &  
company 公司   n&!q9CR`  
compensation 賠償   Mtl`A'KQ/K  
compound interest 複利   |!81M|H  
consignee 承銷人   l,6' S8=  
consignment 寄銷   NFyV02.  
consignor 寄銷人   DS+BX`i%#p  
consolidated balance sheet 合併資產負債表   mPF<2:)wv  
consolidated profit and loss account 合併損益表   <*I*#WI&B  
consolidation 合併   PMi.)%++  
construction cost 營建成本   Py?e+[cN  
construction revenue 營建收入   /2''EF';  
contract 合同   %ikPz~(  
control account 統制賬戶   vmv6y*qU  
copyright 版權   #)#J`s1R  
corporation 公司   ]Q
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cost 成本   Ng1bjq}E2  
cost accounting 成本會計   B8unF=u  
cost of labour 勞工成本   c'XSs  
cost of production 生產成本   i%GiWanG  
cost of manufacture 製造成本   HWIn.i j  
cost of sales 銷貨成本   j<QK1d17  
cost price 成本價格   e x#-,;T  
credit 貸方   7|"l/s9,  
credit note 收款通知單   DQ}&J  
creditor 債權人   aeVd.`lxM  
crossed check 橫線支票   QL @SE@"  
current account 往來活期賬戶   ^F qs,^~W  
current asset 流動資產   Adet5m.|[8  
current liability 流動負債   WZn"I&Z  
current profit and loss 本期損益   Q8A+\LR~)  
debit 借方   *ZV3]ig2$  
debt 債務   vTo+jQs^  
debtor 債務人   @#*{* S8  
deed 契據   l*(L"]  
deferred assets 遞延資產   :fDzMD  
deferred liabilities 遞延負債   M;W&
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delivery 交貨   Xq_hC"s  
delivery expense 送貨費   mq}U Uk@  
delivery order 出貨單   n ltOX@P-  
demand draft 即期匯票   \Unawv~  
demand note 即期票據   GO"E>FyB  
demurrage charge 延期費   &G[W$2`@  
deposit 存款   &> _aY
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deposit slip 存款單   w#_7,*6]  
depreciation 折舊   }O+S}Hbwy  
direct cost 直接成本   VU6+"2+'2  
direct labour 直接人工   T *S)U ;  
director 董事   Zl>wWJ3y  
discount 折扣   Unansk  
discount on purchase 進貨折扣   V6+:g=@U-l  
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