[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。   X-=49)  
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acceptance 承兌   (V&$KDOA  
account 賬戶   09/Mg  
accountant 會計員   05Ak[OOU>  
accounting 會計   w=,bF$:fIW  
accounting system 會計制度   c1Skt  
accounts payable 應付賬款   r[K%8Y8`  
accounts receivable 應收賬款   RGsgT^  
accumulated profits 累積利益   rytves%;C  
adjusting entry ?#123;整記錄   \<TWy&2&  
adjustment ?#123;整   x cty  
administration expense 管理費用   *|Tx4Qt  
advances 預付   Ejmpg_kux  
advertising expense 廣告費   /@ m]@  
agency 代理   G .NGS%v  
agent 代理人   >4 VN1^  
agreement 契約   pC^d-Ii  
allotments 分配數   ~6DaM!  
allowance 津貼   !cW6dc^  
amalgamation 合併   EV/DJ$C }  
amortization 攤銷   wNtC5  
amortized cost 應攤成本   T,r?% G{XE  
annuities 年金   &.F]-1RN[  
applied cost 已分配成本   \,D>zF  
applied expense 已分配費用   }]<0!q &xB  
applied manufacturing expense 己分配製造費用   9e BD)tnw  
apportioned charge 攤派費用   [>![V iX  
appreciation 漲價   E6XD n`:  
article of association 公司章程   3$G &~A{  
assessment 課稅   a`I \19p]  
assets 資產   Ym%XCl  
attorney fee 律師費   SMonJ;Y  
audit 審計   !y+uQ_IS@  
auditor 審計員   52ExRG S  
average 平均數   ia@ |+r  
average cost 平均成本   5:|9pe)  
bad debt 壞賬   R#HVrzOO|T  
balance 餘額   2DUY4Ti  
balance sheet 資產負債表   AO, o|,#4F  
bank account 銀行賬戶   Wz%H?m:g#  
bank balance 銀行結存   KT[ZOtu  
bank charge 銀行手續費   $7"
Y/9Y  
bank deposit 銀行存款   rtNYX=P  
bank discount 銀行貼現   Fs"i fn0  
bank draft 銀行匯票   ^hNl6)hR  
bank loan 銀行借款   1J([*)  
bank overdraft 銀行透支   -U*J5Q  
bankers acceptance 銀行承兌   __!LTpp  
bankruptcy 破產   'Fy"|M;2  
bearer 持票人   CFC15/yU  
beneficiary 受益人    LAkBf  
bequest 遺產   )pSA|Qt N  
bill 票據   x ]">  
bill of exchange 匯票   JkhWLQ>o  
bill of lading 提單   7r&lW<:>  
bills discounted 貼現票據   =^1jVaAL  
bills payable 應付票據   OClG d
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bills receivable 應收票據   :_}xN!9LA  
board of directors 董事會   O uNPDq%  
bonds 債券   ?Z2`8]-E  
bonus 紅利   u@1 2:U$  
book value 賬面價值   `Fie'[F5,)  
bookkeeper 簿記員   @R%*;)*F  
bookkeeping 簿記   {n|ah{_p|  
branch office general ledger 支店往來賬戶   p#).;\M   
broker 經紀人  
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brought down 接前   <8(
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brought forward 接上頁   >TMd1?,  
budget 預算   ;plBo%EBV  
by-product 副產品   $C.a@gm  
by-product sales 副產品銷售   !KMl'kswe:  
capital 股本   }f;WYz5  
capital income 資本收益   K[kK8i+(  
capital outlay 資本支出   " i:[|7  
capital stock 股本   v^ "qr?3V  
capital stock certificate 股票   A|GtF3:G  
carried down 移後   ,A'| Z  
carried forward 移下頁   "MU-&**  
cash 現金   Da615d  
cash account 現金賬戶   D'<L6w`  
cash in bank 存銀行現金   PChew3  
cash on delivery 交貨收款   )by7[I0v  
cash on hand 庫存現金   udu<Nis4  
cash payment 現金支付   [3"F$?e5  
cash purchase 現購   y_X jY  
cash sale 現沽    
4d\^  
cashier 出?#123;員   N"}>);r  
cashiers check 本票   'y\
Je7  
certificate of deposit 存款單折   2HtsSS#0Q  
certificate of indebtedness 借據   ]L97k(:Ib  
certified check 保付支票   ~v%6*9  
certified public accountant 會計師   s>m2qSu  
charges 費用   pd:7K'yaw  
charge for remittances 匯水手續費   0S^&A?$=  
charter 營業執照   D#UuI Z  
chartered accountant 會計師   g!R7CRt%  
chattles 動產   Rjq Xz6  
check 支票   B hxs(NO  
che stub 支票存根   `mzlOB  
closed account 己結清賬戶   T/\RViG3  
closing 結算   rw,Ylr:3  
closing entries 結賬紀錄   .ojEKu+EJ'  
closing stock 期末存貨   7b+r LyS0  
closing the book 結賬   U xBd14-R_  
columnar journal 多欄日記賬   #h?IoB7  
combination 聯合   `*Yw-HL  
commission 佣金   [ N|X  
commodity 商品   `wXK&R<`  
common stock 普通股   wkM1tKhy/  
company 公司   c`soVqT$?  
compensation 賠償   is4}s,]$6  
compound interest 複利   q0NFz mG  
consignee 承銷人   r|EN5  
consignment 寄銷   \P*_zd@%  
consignor 寄銷人   >x{("``D0y  
consolidated balance sheet 合併資產負債表   M@R"-$Z  
consolidated profit and loss account 合併損益表   RNi%6A1  
consolidation 合併   zbmC?2$  
construction cost 營建成本   m,lZy#02s3  
construction revenue 營建收入   3]l)uoNt/  
contract 合同   D`T;j[SsS#  
control account 統制賬戶   Z1eT>6|]r  
copyright 版權   `Gqe]ZE#"  
corporation 公司   m<h%BDSzr{  
cost 成本   SLKplLO  
cost accounting 成本會計   kJJT`Ba&/  
cost of labour 勞工成本   BM<q;;pO  
cost of production 生產成本   zY*9M3(X  
cost of manufacture 製造成本   V4+|D2  
cost of sales 銷貨成本   itg_+%^R  
cost price 成本價格   6nZ]y&$G-k  
credit 貸方   {Sf[<I  
credit note 收款通知單   HU'Mi8xxy  
creditor 債權人   wb0$FZzh  
crossed check 橫線支票   {V6&((E8  
current account 往來活期賬戶   {Rkd;`Q`!  
current asset 流動資產   /K#k_k  
current liability 流動負債   )A\ ZS<@Z7  
current profit and loss 本期損益   ^.6[vmmq  
debit 借方   eX+36VG\  
debt 債務   fzIs^(:fl  
debtor 債務人   |NuMDVd+s  
deed 契據   ISGw}#}]?  
deferred assets 遞延資產   <y@vv  
deferred liabilities 遞延負債   M7TLQqaF  
delivery 交貨   e$Ksn_wEq  
delivery expense 送貨費   g&s. 0+  
delivery order 出貨單   X`.##S KC  
demand draft 即期匯票   Cz0FA]-g  
demand note 即期票據   suY47DCX)  
demurrage charge 延期費   gQ_<;'m)2  
deposit 存款    >Uw:cq  
deposit slip 存款單   :C:6bDQ  
depreciation 折舊   dHy9 wU  
direct cost 直接成本   4>d4g\Z0L  
direct labour 直接人工  
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director 董事   {
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discount 折扣   2? qC8eC  
discount on purchase 進貨折扣   '^UHY[mX8  
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