[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。   r5!M;hU1j  
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acceptance 承兌   vXyo  
account 賬戶   [!?,TGM}^  
accountant 會計員   [9om"'  
accounting 會計   tQ JH'YV  
accounting system 會計制度   ~#_$?_/(  
accounts payable 應付賬款   YBIe'(p  
accounts receivable 應收賬款   43=-pyp  
accumulated profits 累積利益   Xl6ZV,1=n7  
adjusting entry ?#123;整記錄   Z4o
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adjustment ?#123;整   >5Oy^u6Ly  
administration expense 管理費用   a=.db&;vY  
advances 預付   x[W]?`W3r~  
advertising expense 廣告費   :TYzzl43  
agency 代理   0Y*gJ!a  
agent 代理人   ( L\G!pP.  
agreement 契約   ysJhP .  
allotments 分配數   "Vp:z V<S  
allowance 津貼   ]#q7}Sd  
amalgamation 合併   +1jqCW  
amortization 攤銷   6XL9 qb~X  
amortized cost 應攤成本   )|R0_9CLV  
annuities 年金   36WzFq#  
applied cost 已分配成本   X/,1]  
applied expense 已分配費用   Pq\V($gN  
applied manufacturing expense 己分配製造費用   R 4QwWSBJ  
apportioned charge 攤派費用   u|>U`[Zpj  
appreciation 漲價   (Zn3-t*  
article of association 公司章程   , g r&s+  
assessment 課稅   8tRhV2  
assets 資產    1qKxg  
attorney fee 律師費   bA^:p3  
audit 審計   *5'6E'  
auditor 審計員   \Bc
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average 平均數   >wk=`&+V@  
average cost 平均成本   p z+}7  
bad debt 壞賬   T{{AZV"pB  
balance 餘額   IcA\3j  
balance sheet 資產負債表   VfC[U)w*vm  
bank account 銀行賬戶   C+]q  
bank balance 銀行結存   UFAMbI  
bank charge 銀行手續費   xiOrk  
bank deposit 銀行存款   $17 v,  
bank discount 銀行貼現   hOLy*%  
bank draft 銀行匯票   _KhEwd  
bank loan 銀行借款   vua1i N1  
bank overdraft 銀行透支   2N8sq(LK{  
bankers acceptance 銀行承兌   (9 z.IH7}k  
bankruptcy 破產   }Oh'YX#[  
bearer 持票人   HD8"=7zJk  
beneficiary 受益人   "ko?att~  
bequest 遺產   O{cGk: y  
bill 票據   M= q~EMH  
bill of exchange 匯票   0CVsDVA  
bill of lading 提單   A"<)(M+kG  
bills discounted 貼現票據   dYew7  
bills payable 應付票據   !_z<W~t"  
bills receivable 應收票據   c;8"vJ  
board of directors 董事會   vb.Y8[  
bonds 債券   v6DxxE2n  
bonus 紅利   pT; -1c%:  
book value 賬面價值   g9weJ6@}M  
bookkeeper 簿記員   GgpQ]rw  
bookkeeping 簿記   D7_Hu'y<o  
branch office general ledger 支店往來賬戶   >7(~'#x8A"  
broker 經紀人   N" Jtg@w  
brought down 接前   V=zM5MH2  
brought forward 接上頁   CWe>jlUQ  
budget 預算   P xVI{:Uz  
by-product 副產品   7~l  
by-product sales 副產品銷售   X6N]gD  
capital 股本   EBDC'^  
capital income 資本收益   QOh w  
capital outlay 資本支出   ,ORG"]_F  
capital stock 股本   hzuMTKH9  
capital stock certificate 股票   )<x;ra^  
carried down 移後   o!l3.5m2d  
carried forward 移下頁   ~ut& U  
cash 現金   ZG \
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cash account 現金賬戶   !Nxn[^[?.  
cash in bank 存銀行現金   ?m9UhLeaS=  
cash on delivery 交貨收款   .M53, 8X  
cash on hand 庫存現金   j#nO6\&o  
cash payment 現金支付   b6WC@j`*T  
cash purchase 現購   sRe#{EuJ  
cash sale 現沽   ^~r&}l4c,  
cashier 出?#123;員   hNq8 uyKx  
cashiers check 本票   fCt\2);a  
certificate of deposit 存款單折   5nxS+`Pn.)  
certificate of indebtedness 借據   ;/)Mcx]n  
certified check 保付支票   ahi57r[  
certified public accountant 會計師   ofPF}  
charges 費用   K7[AiU_I  
charge for remittances 匯水手續費   |!xfIR>=F  
charter 營業執照   ++Ys9Y)*,  
chartered accountant 會計師   !AD0-fZ  
chattles 動產   ghJ,s|lH  
check 支票   d[>N6?JA/  
che stub 支票存根   ]g8i>,G  
closed account 己結清賬戶   k}f<'g<H  
closing 結算   EDgob^>  
closing entries 結賬紀錄   ;oY(I7  
closing stock 期末存貨   %+7T
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closing the book 結賬   LE0J
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columnar journal 多欄日記賬   8%2rgA  
combination 聯合   T)Zt'M  
commission 佣金   -|k&L}\OB0  
commodity 商品   V$Xl^#tN  
common stock 普通股   9HJ'p:{)  
company 公司   GOZQ5m -  
compensation 賠償   y[^k*,= 9  
compound interest 複利   Kixr6\  
consignee 承銷人   ?LV-W  
consignment 寄銷   <9d-Hz  
consignor 寄銷人   
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consolidated balance sheet 合併資產負債表   V'Z&>6Z  
consolidated profit and loss account 合併損益表   _']%qd"%  
consolidation 合併   <>T&ab@dE(  
construction cost 營建成本   )4'x7Qg/  
construction revenue 營建收入   z*dQIC  
contract 合同   >TlW]st  
control account 統制賬戶   XYK1-m}2  
copyright 版權   /+x#V!zM  
corporation 公司   Hn#GS9d_?  
cost 成本   ~_l6dDJ  
cost accounting 成本會計   :!+}XT7)/  
cost of labour 勞工成本   }:RT,<  
cost of production 生產成本   t> x-1vf%  
cost of manufacture 製造成本   *
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cost of sales 銷貨成本   )DGz`->  
cost price 成本價格   !sfX q"F  
credit 貸方   )y%jLiQv  
credit note 收款通知單   R%Ui6dCLo  
creditor 債權人   tL={y*  
crossed check 橫線支票   't0+:o">:  
current account 往來活期賬戶   LL= Z$U $  
current asset 流動資產   |P,zGy  
current liability 流動負債   c|\ZRBdI  
current profit and loss 本期損益   bVa+kYE  
debit 借方   X6LhM
 
debt 債務   3wN?|N   
debtor 債務人   [5?4c'Ev  
deed 契據   <THZ2`tTK3  
deferred assets 遞延資產   PJxak3  
deferred liabilities 遞延負債   Ci7P%]9  
delivery 交貨   PcHSm/d0e  
delivery expense 送貨費   QQg8+{>  
delivery order 出貨單   E ;BPN  
demand draft 即期匯票    k#axt Sc  
demand note 即期票據   ,67"C2Y  
demurrage charge 延期費   | ((1V^  
deposit 存款   ;ZQ-uz  
deposit slip 存款單   _pz,okO[V  
depreciation 折舊   AW,v  
direct cost 直接成本   GI2eJK  
direct labour 直接人工   ia%z+:G  
director 董事   HE#,(;1i  
discount 折扣   ^[{`q9A#d  
discount on purchase 進貨折扣   gk
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