[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。   s>rR\`  
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acceptance 承兌   -DDA b(2*  
account 賬戶   'X~tt#T  
accountant 會計員   -@uFRQt  
accounting 會計   ><%585  
accounting system 會計制度   ,CO2d)}  
accounts payable 應付賬款   d{ (,Gy>I  
accounts receivable 應收賬款   :dmE/Tq  
accumulated profits 累積利益   C3A WXO ^  
adjusting entry ?#123;整記錄   B.<SC  
adjustment ?#123;整   @|!4X(2  
administration expense 管理費用   ^s,3*cAU  
advances 預付   HN47/]"*  
advertising expense 廣告費   O--p)\  
agency 代理   U%{GLO   
agent 代理人   <sdgL+&1h  
agreement 契約   Pms@!yce  
allotments 分配數   ]{-.?W*$  
allowance 津貼   tz1@s nes  
amalgamation 合併   T.q2tC[bR  
amortization 攤銷   a|ftl&uk  
amortized cost 應攤成本   Wj{lb_Rj  
annuities 年金   LvG.ocCG  
applied cost 已分配成本    a+h$u  
applied expense 已分配費用   wNONh`b  
applied manufacturing expense 己分配製造費用   6K2e]r  
apportioned charge 攤派費用   5
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appreciation 漲價   E}^V@ :j>  
article of association 公司章程   _sjS'*]  
assessment 課稅   !U`&a=k  
assets 資產   |5@Ra@0  
attorney fee 律師費   :\TMm>%q  
audit 審計   n `j._G  
auditor 審計員   ,"qCz[aDN1  
average 平均數   #86N !&x  
average cost 平均成本   #ydold{F  
bad debt 壞賬   5f0M{J,KC  
balance 餘額   Pz]WT1J0  
balance sheet 資產負債表   Q @}$b(b  
bank account 銀行賬戶   8&QST!JGSX  
bank balance 銀行結存   NW|B|kc  
bank charge 銀行手續費   Y#U.9>h  
bank deposit 銀行存款   tzI|vVT,  
bank discount 銀行貼現   37bM e@W  
bank draft 銀行匯票   zal]t$z>  
bank loan 銀行借款   6iFlz9XiI  
bank overdraft 銀行透支   Jcw^
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bankers acceptance 銀行承兌   _h% Jf{nu  
bankruptcy 破產   uH_KOiF  
bearer 持票人   0Q3U\cDr  
beneficiary 受益人   X<ex >sM  
bequest 遺產   2j\_svw'  
bill 票據   <J%qzt}  
bill of exchange 匯票   F)P:lvp<r  
bill of lading 提單   PZ[-a-p40  
bills discounted 貼現票據   Khq\@`RaT  
bills payable 應付票據   eSPS3|YYn  
bills receivable 應收票據   V:0IB
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board of directors 董事會   $e^"Inhtqp  
bonds 債券   O7.V>7Y9H  
bonus 紅利   eA
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book value 賬面價值   g 2Fg  
bookkeeper 簿記員   2:LUB)&i  
bookkeeping 簿記   \%-<O  
branch office general ledger 支店往來賬戶   |$.?(FZYu  
broker 經紀人   =dm9+ff  
brought down 接前   X[z;P!U  
brought forward 接上頁   b1xE;0uR  
budget 預算   ;W0J  
by-product 副產品   r #-  
by-product sales 副產品銷售   ]dycesc'  
capital 股本   y"?`MzcJ0  
capital income 資本收益   MmJM x  
capital outlay 資本支出   .0Ud?v>=  
capital stock 股本   ]4rmQAS7"  
capital stock certificate 股票   as07~Xvp-  
carried down 移後   L03I:IJ  
carried forward 移下頁   k|fM9E  
cash 現金   u5CSx' h]  
cash account 現金賬戶   4S(G366  
cash in bank 存銀行現金   1N/4W6  
cash on delivery 交貨收款   0jp].''RK\  
cash on hand 庫存現金   /P
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cash payment 現金支付   [bL
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cash purchase 現購   <5Vf3KoC&  
cash sale 現沽   kV-<[5AWW  
cashier 出?#123;員   eI -fH  
cashiers check 本票   zJ`u>:*$  
certificate of deposit 存款單折   )\U:e:Zae  
certificate of indebtedness 借據   \Y xG  
certified check 保付支票   |: )Bo<8  
certified public accountant 會計師   +:A `e+\  
charges 費用   AFt- V  
charge for remittances 匯水手續費   .M6.]H  
charter 營業執照   |dIR v  
chartered accountant 會計師   5{ ap  
chattles 動產   e.\>GwM  
check 支票   w+m7jn!$  
che stub 支票存根   EXdX%T\  
closed account 己結清賬戶   Ehy(;n)\  
closing 結算   yf{\^^ i(  
closing entries 結賬紀錄   h!B{7J  
closing stock 期末存貨   eKP>}`  
closing the book 結賬   za>%hZf\  
columnar journal 多欄日記賬   zkt~[-jm}  
combination 聯合   x]VycS  
commission 佣金   Jq1oQu|rs  
commodity 商品   #jbC@A9Pe  
common stock 普通股   Eu|/pH=:  
company 公司  
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compensation 賠償   _d!sSyk`  
compound interest 複利   AB $N`+&
 
consignee 承銷人   W *0!Z:?  
consignment 寄銷   uVYn,DB`  
consignor 寄銷人   &4E|c[HN
  
consolidated balance sheet 合併資產負債表   {UH45#Ua  
consolidated profit and loss account 合併損益表   $y;w
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consolidation 合併   s-
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construction cost 營建成本   _9oKW;7f7  
construction revenue 營建收入   T
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contract 合同   hLfWDf*T|  
control account 統制賬戶   7$7| ~k  
copyright 版權   gvVy0nJI~  
corporation 公司   58?WO}  
cost 成本   *wAX&+);  
cost accounting 成本會計   +sJ{9#6  
cost of labour 勞工成本   tE>F L  
cost of production 生產成本   /{({f?k<\/  
cost of manufacture 製造成本   Q3=X#FQ  
cost of sales 銷貨成本   mAH7;u<  
cost price 成本價格   52^3N>X4X  
credit 貸方   aT/2rMKPF  
credit note 收款通知單   ?23J(;)s  
creditor 債權人   yS)k"XNb  
crossed check 橫線支票   yO-2.2h  
current account 往來活期賬戶   \*PE#RB#6  
current asset 流動資產   i<&z'A6&]*  
current liability 流動負債   i~GW  
current profit and loss 本期損益   :WH{wm|  
debit 借方   QVn2`hr  
debt 債務   `-nSH)GBM  
debtor 債務人   *3^7'^j<  
deed 契據   =Q"ths
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deferred assets 遞延資產   Ym%#"  
deferred liabilities 遞延負債   Q3r]T.].h  
delivery 交貨   4Zjd g`  
delivery expense 送貨費   !d0$cF):  
delivery order 出貨單   e?\Od} Hbw  
demand draft 即期匯票   %AV3eqghCg  
demand note 即期票據   5i$P$ R  
demurrage charge 延期費   ~+6#4<M.~  
deposit 存款   'bv(T2d~~  
deposit slip 存款單   zCq6k7u  
depreciation 折舊   =5:vKL j  
direct cost 直接成本   ;[zZI~wh  
direct labour 直接人工   XW'7  
director 董事   qHrIs-NR  
discount 折扣   .K940& Ui  
discount on purchase 進貨折扣   wPyc?:|KD?  
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