[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。   __`*dL>*  
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acceptance 承兌   {p)",)td  
account 賬戶   GT~)nC9f  
accountant 會計員   ji1viv  
accounting 會計   CEXyrs<  
accounting system 會計制度   ,/YF-L$(t  
accounts payable 應付賬款   {n(b{ibl  
accounts receivable 應收賬款   e`@ # *}A  
accumulated profits 累積利益   oE<`VY|  
adjusting entry ?#123;整記錄   vh "R'o  
adjustment ?#123;整   ]p*l%(dhY  
administration expense 管理費用   F|F]970  
advances 預付   wQv'8A_}  
advertising expense 廣告費   ^:K3vC[h;c  
agency 代理   .9,zL=)Ba  
agent 代理人   JCz@s~f\y  
agreement 契約   sqla}~CiX  
allotments 分配數   -d8TD*^  
allowance 津貼   UUSq$~Ct  
amalgamation 合併   H]Cy=Zi"  
amortization 攤銷   ~;Ov-^tp  
amortized cost 應攤成本   LL]zT H0  
annuities 年金   yN~dU0.G6!  
applied cost 已分配成本   B,M(@5
wz  
applied expense 已分配費用   ?bPRxR  
applied manufacturing expense 己分配製造費用   [!!o-9b  
apportioned charge 攤派費用   ;E@G`=0St  
appreciation 漲價   =2
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article of association 公司章程   C2@,BCR  
assessment 課稅   ^sa#8^,K  
assets 資產   \x)n>{3C  
attorney fee 律師費   >GQEqXs  
audit 審計   )u3 Zm  
auditor 審計員   >^%7@i:@U  
average 平均數   ^9^WuSq  
average cost 平均成本   |\QgX%  
bad debt 壞賬   ~}F{vm  
balance 餘額   xG}(5Tt  
balance sheet 資產負債表   `n$I]_}/%  
bank account 銀行賬戶   M9EfU  
bank balance 銀行結存   8'~[pMn`  
bank charge 銀行手續費   kdCUORMK  
bank deposit 銀行存款   6WV\}d:  
bank discount 銀行貼現   9v?N+Rb  
bank draft 銀行匯票   P9=?zh6G.  
bank loan 銀行借款   D<|qaHB=  
bank overdraft 銀行透支   }MRd@ 0-?!  
bankers acceptance 銀行承兌   ~3WM5 fv  
bankruptcy 破產   aD=a,  
bearer 持票人   cU0s p   
beneficiary 受益人   Xg<*@4RD8  
bequest 遺產   ~vs}.kb  
bill 票據   ^ s1Q*He  
bill of exchange 匯票   f&}k^>N#3  
bill of lading 提單   $SM#< @  
bills discounted 貼現票據   ,$1eFgY%  
bills payable 應付票據   vLR~'"`F  
bills receivable 應收票據   j*F`"df  
board of directors 董事會   SfgU`eF%B  
bonds 債券   M(jgd  
bonus 紅利   ELBa}h;  
book value 賬面價值   P/xKnm~  
bookkeeper 簿記員   VS9`{  
bookkeeping 簿記   5nv<^>[J  
branch office general ledger 支店往來賬戶   CF+_/s#j^  
broker 經紀人   (ohq0Y  
brought down 接前   Y3r%B9~  
brought forward 接上頁   wB.Nn/p  
budget 預算   wSb1"a  
by-product 副產品   I" Ms-zs  
by-product sales 副產品銷售   8CnRi  
capital 股本   ^\\Tx*#i  
capital income 資本收益   F_Y7@Ei/  
capital outlay 資本支出   /DQc&.jK  
capital stock 股本   ]04e1F1J  
capital stock certificate 股票   Mu2  
carried down 移後   m-H-6`]  
carried forward 移下頁   '&.#  
cash 現金   d*A*y^OD  
cash account 現金賬戶   4D['^q  
cash in bank 存銀行現金   4!+pc-}-  
cash on delivery 交貨收款   t<~$  
cash on hand 庫存現金   6fd+Q /  
cash payment 現金支付   b8LoIY*  
cash purchase 現購   Hu.t 3:w  
cash sale 現沽   4AG\[f 8q  
cashier 出?#123;員   @) s,{F  
cashiers check 本票   m>4ahue$  
certificate of deposit 存款單折   GDu~d<RH  
certificate of indebtedness 借據   P`#Z9 HM4  
certified check 保付支票   /I)yU>o  
certified public accountant 會計師   Eq$&qV-?(  
charges 費用   ?sh
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charge for remittances 匯水手續費   (S xR`QP?,  
charter 營業執照   x%+aKZ(m)  
chartered accountant 會計師   BZud)l24  
chattles 動產   N5]0/,I
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check 支票   Q-MQ9'  
che stub 支票存根   2P/K K  
closed account 己結清賬戶   MS0Fl|YA  
closing 結算    emK$`9  
closing entries 結賬紀錄   8<.C3m 6h  
closing stock 期末存貨   X5X?&* %{  
closing the book 結賬   eFpTW&9n  
columnar journal 多欄日記賬   6&bY}i^K  
combination 聯合   UNPezHaz  
commission 佣金   1AG=%F|.  
commodity 商品   9uRFnzJVx  
common stock 普通股   _Qh z3'I1  
company 公司   (T!9SU  
compensation 賠償   jy giG&H  
compound interest 複利   slg ]#Dy  
consignee 承銷人   3 n'V\Hvz  
consignment 寄銷   M7ers|&{  
consignor 寄銷人   ]%BWIqbr  
consolidated balance sheet 合併資產負債表   J9\a{c;.  
consolidated profit and loss account 合併損益表   @y82L8G/  
consolidation 合併   uL3Eq>~x  
construction cost 營建成本   uq,
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construction revenue 營建收入   <$F\Nk|x  
contract 合同   YnxRg  
control account 統制賬戶   UW9?p}F  
copyright 版權   ~zSCg|"r  
corporation 公司   5B&;uY   
cost 成本   $BFvF ,n  
cost accounting 成本會計   Q$:![}[(  
cost of labour 勞工成本   EhO|~A*R  
cost of production 生產成本   bYi`R)  
cost of manufacture 製造成本   VH=S?_RY>  
cost of sales 銷貨成本   U$ F{nZ1  
cost price 成本價格   >.'
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credit 貸方   %{/%mJoX  
credit note 收款通知單   Wx~k&[&E  
creditor 債權人   ;5tazBy&:C  
crossed check 橫線支票   y`$Q\}fS  
current account 往來活期賬戶   ,
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current asset 流動資產   x.3J[=z=>  
current liability 流動負債   Ee@4 %/v  
current profit and loss 本期損益   J|X 6j&-  
debit 借方   ;x:rZV/  
debt 債務   '=1KVE^Fk  
debtor 債務人   $<^u^q37u  
deed 契據   p=C%Hmd5E  
deferred assets 遞延資產   H"C[&r  
deferred liabilities 遞延負債   G!Um,U/g  
delivery 交貨   :=8t"rO=W  
delivery expense 送貨費   d3W0-INL  
delivery order 出貨單   iJZ/jCI  
demand draft 即期匯票   e|&6$A>4]  
demand note 即期票據   )13dn]o=2  
demurrage charge 延期費   _UT$,0u_i  
deposit 存款   ++aL4:  
deposit slip 存款單   x7vc
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depreciation 折舊   Pfm_@'8  
direct cost 直接成本   ^S)cjH`P  
direct labour 直接人工   4<cz--g  
director 董事   {X*^s5{
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discount 折扣   5Q 'i2*j  
discount on purchase 進貨折扣   ^-rfvc  
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