[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。   %-u Ra\  
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acceptance 承兌   iBlZw%zKP  
account 賬戶   rO#WG
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accountant 會計員   `rt?n|*
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accounting 會計   ca~nfo  
accounting system 會計制度   /q.iUwSK>  
accounts payable 應付賬款   jpg$5jZ  
accounts receivable 應收賬款   yffg_^fR  
accumulated profits 累積利益   9k5$rK`  
adjusting entry ?#123;整記錄   }@VdtH  
adjustment ?#123;整   jN.'%5Q?H  
administration expense 管理費用   K7o!,['W  
advances 預付   e6O+hC]:  
advertising expense 廣告費   k.UQT^.  
agency 代理   @JF fyQ {-  
agent 代理人   lN@SfM4\  
agreement 契約   ZcT%H*Ib]9  
allotments 分配數   u/W  
allowance 津貼   ~o"V
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amalgamation 合併   5!GL"  
amortization 攤銷   V)HX+D>  
amortized cost 應攤成本   7-p9IFcA  
annuities 年金   O+ ].'  
applied cost 已分配成本   ji'NR  
applied expense 已分配費用   Rn] `_[)*~  
applied manufacturing expense 己分配製造費用   ^P)W/2  
apportioned charge 攤派費用   .& |Ivz6  
appreciation 漲價   uU+R,P0  
article of association 公司章程   xV]eEOiL
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assessment 課稅   Y`secUg  
assets 資產   $?voQ&  
attorney fee 律師費   99xs5!4s  
audit 審計   ,\t:R 1.  
auditor 審計員   TgFj-"L\  
average 平均數   V_)G=#6Dy  
average cost 平均成本   (f
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bad debt 壞賬   w4 R!aWLd  
balance 餘額   |s<IZ2z]}R  
balance sheet 資產負債表   .TI=3*`G  
bank account 銀行賬戶   12W`7  
bank balance 銀行結存   w]<a$C8*y:  
bank charge 銀行手續費    >gQJ6q  
bank deposit 銀行存款   <oJM||ZA  
bank discount 銀行貼現   -eZ$wn![  
bank draft 銀行匯票   M|HW$8V3_2  
bank loan 銀行借款   r8
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bank overdraft 銀行透支   |@Cx%aEKU  
bankers acceptance 銀行承兌   dp&8:jy  
bankruptcy 破產   uv&??F]/  
bearer 持票人   wNNInS6  
beneficiary 受益人   YU*u!  
bequest 遺產   Ib8*rL0p<L  
bill 票據   A>C&`A=-  
bill of exchange 匯票   B~\mr{|u  
bill of lading 提單   nTy8:k']  
bills discounted 貼現票據   @e`%'  
bills payable 應付票據   !c 3c%=W  
bills receivable 應收票據   !z EW)  
board of directors 董事會   Z4&,KrV  
bonds 債券   8[PD`*w  
bonus 紅利   pJnT \~o  
book value 賬面價值   [i"6\p&  
bookkeeper 簿記員   //x^[fkNq)  
bookkeeping 簿記  
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branch office general ledger 支店往來賬戶   D90.z"N\i9  
broker 經紀人   c >8IM  
brought down 接前   O)2==_f\  
brought forward 接上頁   v--Qbu  
budget 預算   &3@{?K  
by-product 副產品   ]U4)2s  
by-product sales 副產品銷售   =sp5.-r  
capital 股本   *h <_gn  
capital income 資本收益   !Dc|g~km\  
capital outlay 資本支出   ZmXO3,sf)  
capital stock 股本   sf7~hN*  
capital stock certificate 股票   /-{C,+cB  
carried down 移後   3Ygt!  
carried forward 移下頁   <6!;mb ;cX  
cash 現金   26e.H u  
cash account 現金賬戶   GBh$nVn$  
cash in bank 存銀行現金   &d%0[Ui`  
cash on delivery 交貨收款   6h?v/\  
cash on hand 庫存現金   `rWT^E@p5m  
cash payment 現金支付   4~s{zob  
cash purchase 現購   KxA^?,t[  
cash sale 現沽   bXiOf#:''  
cashier 出?#123;員   ?o>JX.Nl&7  
cashiers check 本票   006qj.  
certificate of deposit 存款單折   s%6{X48vY^  
certificate of indebtedness 借據   $;J:kd;<  
certified check 保付支票   g"KH~bN  
certified public accountant 會計師   +o;}*  
charges 費用   6T`F'Fk[  
charge for remittances 匯水手續費   Q>%{Dn\?  
charter 營業執照   #M)SAe2  
chartered accountant 會計師   ;YfKG8(0  
chattles 動產   ,E._A(Z  
check 支票   iXgy/>qgT  
che stub 支票存根   j%q,]HCANh  
closed account 己結清賬戶   C"gH
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closing 結算   pXE'5IIN  
closing entries 結賬紀錄   r
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closing stock 期末存貨   aAi"  
closing the book 結賬   Dt ~3Q
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columnar journal 多欄日記賬   B-.QGf8K.  
combination 聯合   _rN1(=J  
commission 佣金   -(;<Q_'s{"  
commodity 商品   r8wip\[  
common stock 普通股   [YTOrN  
company 公司   <@](uWu  
compensation 賠償   ,q".d =6  
compound interest 複利   Vlf=gP  
consignee 承銷人   myvn@OsEw  
consignment 寄銷   O:J;zv\  
consignor 寄銷人   bT8 ?(Iu  
consolidated balance sheet 合併資產負債表   9aacW  
consolidated profit and loss account 合併損益表   ,|7!/]0&  
consolidation 合併   wBJP8wES=  
construction cost 營建成本   -Uo"!o>x|  
construction revenue 營建收入   ^5{0mn_4i  
contract 合同   3 {OZdl|  
control account 統制賬戶   `,7;2ZG~O  
copyright 版權   .wPu #*  
corporation 公司   !uxma~ZH-  
cost 成本   U#mrbW  
cost accounting 成本會計   I;5:jT`  
cost of labour 勞工成本   ~USU\dni  
cost of production 生產成本   \Um &  
cost of manufacture 製造成本   V|q`KOF  
cost of sales 銷貨成本   k3-7Vyg  
cost price 成本價格   @&F\M}  
credit 貸方   },& =r= B  
credit note 收款通知單   [$]Kp9YD  
creditor 債權人   cg|C S?  
crossed check 橫線支票   bkSI1m3  
current account 往來活期賬戶   |EpL~G
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current asset 流動資產    F<Y>  
current liability 流動負債   %gbvX^E?  
current profit and loss 本期損益   M!#[(:  
debit 借方   Eo@b)h  
debt 債務   pN-c9n4#j  
debtor 債務人   VUbg{Rb)  
deed 契據   Y)](j
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deferred assets 遞延資產   Z]\IQDC  
deferred liabilities 遞延負債   %AV[vr
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delivery 交貨   bmd3fJb`r  
delivery expense 送貨費   T/YvCbo  
delivery order 出貨單   IS[&V&.n  
demand draft 即期匯票   M!Wjfq ^~  
demand note 即期票據   g>&b&X&Y_  
demurrage charge 延期費   ,enU`}9V*  
deposit 存款   Lk8NjK6  
deposit slip 存款單   47 |&(,{  
depreciation 折舊   JZom#A. dt  
direct cost 直接成本   7zWr5U.  
direct labour 直接人工   Ed ,O>(  
director 董事   =.9
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discount 折扣   kfQi}D'a  
discount on purchase 進貨折扣   o8h1  
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