[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。   O86[`,  
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acceptance 承兌   oEN^O:9e  
account 賬戶   Jb1L[sT2  
accountant 會計員   IizPu4 |  
accounting 會計   JI H6!  
accounting system 會計制度   tX'2 $}  
accounts payable 應付賬款   B3NDx+%m  
accounts receivable 應收賬款   8}_M1w6v  
accumulated profits 累積利益   ,)beK*Iw  
adjusting entry ?#123;整記錄   }\Ri:&?  
adjustment ?#123;整   &4}Uaxt)  
administration expense 管理費用   5S/YVRXq  
advances 預付   +5xVgIk#  
advertising expense 廣告費   * %p`Jk-U  
agency 代理   u,&[I^WK`C  
agent 代理人   *k^'xL  
agreement 契約   DV5K)m&G  
allotments 分配數   i+XHXpk  
allowance 津貼  
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amalgamation 合併   d(!g9H  
amortization 攤銷   *MD\YFXR  
amortized cost 應攤成本   o>Faq+@  
annuities 年金   %}/|/=  
applied cost 已分配成本   1/J3 9Y~+  
applied expense 已分配費用   }T1.~E  
applied manufacturing expense 己分配製造費用   gF53[\w^v  
apportioned charge 攤派費用   X Z4q{^o  
appreciation 漲價   hgPzx@  
article of association 公司章程   :SJxG&Pm=~  
assessment 課稅   `~;`q  
assets 資產   H:5-S  
attorney fee 律師費   S|pf.l  
audit 審計   =,w(D~ps  
auditor 審計員   /_{B_2i/>  
average 平均數   Uw5AHq).  
average cost 平均成本   LZ-&qh  
bad debt 壞賬   hcX`X2^  
balance 餘額   J)n^b  
balance sheet 資產負債表   6*r#m%|   
bank account 銀行賬戶   NDYm7X*et  
bank balance 銀行結存   `E:&a]ul  
bank charge 銀行手續費   J*nWCL  
bank deposit 銀行存款   dh0nB  
bank discount 銀行貼現   F`8B PW
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bank draft 銀行匯票   5!jU i9  
bank loan 銀行借款   ?Jy/]j5fI  
bank overdraft 銀行透支   2|}`?bY]i`  
bankers acceptance 銀行承兌   =tQ^t4_  
bankruptcy 破產   ZgI?#e  
bearer 持票人   7M,(!*b  
beneficiary 受益人   `&w{-om\  
bequest 遺產   P,W(9&KM  
bill 票據   Zp qb0ro  
bill of exchange 匯票   H7?Sd(U  
bill of lading 提單   :N#8|;J1Fl  
bills discounted 貼現票據   155
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bills payable 應付票據   D
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bills receivable 應收票據   ^SvGSxi  
board of directors 董事會   ]@wKm1%v  
bonds 債券   G:4'
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bonus 紅利   k^Qd%;bdF  
book value 賬面價值    P0<)E  
bookkeeper 簿記員   >hv8zHOO:  
bookkeeping 簿記   'izv[{!n{  
branch office general ledger 支店往來賬戶   \PL0-.t,  
broker 經紀人   tYUg%2G  
brought down 接前   q5#6PYIq  
brought forward 接上頁   %*a%F~Ss  
budget 預算   %}[/lIxaE  
by-product 副產品   a?1lj,"~R  
by-product sales 副產品銷售   H84Zg/ ^  
capital 股本   /H~]5JZ3-E  
capital income 資本收益   zJH:`~GxE  
capital outlay 資本支出   i#KY'"P  
capital stock 股本   vf0 fa46  
capital stock certificate 股票   :zp9L/eh  
carried down 移後   BK)3
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carried forward 移下頁   =k\Qx),Ir  
cash 現金   <pIel   
cash account 現金賬戶   Z t ;u8O  
cash in bank 存銀行現金   ',m!L@7M5  
cash on delivery 交貨收款   E++3GagdiD  
cash on hand 庫存現金   W4&Itj  
cash payment 現金支付   ]=G dAW  
cash purchase 現購   ?%ei+  
cash sale 現沽   TR'< D9kn  
cashier 出?#123;員   #ja6nt8GC  
cashiers check 本票   Fp~0 ^  
certificate of deposit 存款單折   ~9Cw5rwH<;  
certificate of indebtedness 借據   s8+{##"1 q  
certified check 保付支票   *hli nQKs  
certified public accountant 會計師   v-&@c  
charges 費用   /[+qw%>  
charge for remittances 匯水手續費   }e-D&U  
charter 營業執照   (nAg ~i  
chartered accountant 會計師   %TYe]^/'y  
chattles 動產   b&P2VqYgl  
check 支票   2Q)pT$  
che stub 支票存根   v(`5exWV  
closed account 己結清賬戶   iJSyi;l|  
closing 結算   nJR(lXWO  
closing entries 結賬紀錄   4$^rzAi5  
closing stock 期末存貨   %`0*KMO3  
closing the book 結賬   =VGRM#+D  
columnar journal 多欄日記賬   %9b TfX"  
combination 聯合   8V@\$4@b!#  
commission 佣金   Lm7fz9F%
 
commodity 商品   Xu& v3Y~k  
common stock 普通股   \4Z"s[8}  
company 公司   %o_CD>yD  
compensation 賠償   4%*`'o$_  
compound interest 複利   N4w&g-  
consignee 承銷人   p!7(ayu  
consignment 寄銷   6.6x$y3v  
consignor 寄銷人   ;aImz*1%t  
consolidated balance sheet 合併資產負債表   ]69z-;  
consolidated profit and loss account 合併損益表   1i}p?sU  
consolidation 合併   K}8wCS F  
construction cost 營建成本   ALt^@|!d  
construction revenue 營建收入   XL`i9kV?  
contract 合同   xbsX-F  
control account 統制賬戶   xPMX\aI|l  
copyright 版權   O6]X\Cwj%  
corporation 公司   Idr|-s%l6'  
cost 成本   Z 4{~  
cost accounting 成本會計   X;d 1@ G  
cost of labour 勞工成本   r?}L^bK  
cost of production 生產成本   M7c53fz  
cost of manufacture 製造成本   UQ~gjnb[c  
cost of sales 銷貨成本   uZ+vYF^  
cost price 成本價格   ]]/p.#oD,  
credit 貸方   bix}#M  
credit note 收款通知單   )]{&  
creditor 債權人   4_w{
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crossed check 橫線支票   9`G}GU]@}  
current account 往來活期賬戶   ,S-zY\XB  
current asset 流動資產   Vm%0436wOY  
current liability 流動負債   %i @Jw  
current profit and loss 本期損益   g>H\"cUv  
debit 借方   Jqqt@5Ni  
debt 債務   \<x{U3q5  
debtor 債務人   e@L?jBj8m  
deed 契據   XT\Q"=FD  
deferred assets 遞延資產   >qci$  
deferred liabilities 遞延負債   54%h)dLDy  
delivery 交貨   J4jL%5t  
delivery expense 送貨費   (z^987G
 
delivery order 出貨單   aKw7m={  
demand draft 即期匯票   `:5W1D(  
demand note 即期票據   U_AmRiy  
demurrage charge 延期費   'Ug-64f>  
deposit 存款   no8FSqLUS~  
deposit slip 存款單   +6\1 d5  
depreciation 折舊   }bYk#6KX  
direct cost 直接成本   CxJH)H$  
direct labour 直接人工   7-[^0qS  
director 董事   .h\[7r  
discount 折扣   ux1SQ8C*  
discount on purchase 進貨折扣   V,>uM >$  
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