[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。   L-. +yNX)  
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acceptance 承兌   M&au A  
account 賬戶   %l{0z<  
accountant 會計員   +S/OMkC  
accounting 會計   "m2g"xa\7  
accounting system 會計制度   .d mU
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accounts payable 應付賬款   miWog8j  
accounts receivable 應收賬款   5dwC~vn}c  
accumulated profits 累積利益   pjG/`  
adjusting entry ?#123;整記錄   <5).(MTa  
adjustment ?#123;整   R^u 1(SF  
administration expense 管理費用   C8dC_9  
advances 預付   g~ub
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advertising expense 廣告費   JK.<(=y\  
agency 代理   {v3?.a$u  
agent 代理人   JTg:3<L  
agreement 契約   3i
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allotments 分配數   n:dnBwY  
allowance 津貼   +UvT;"  
amalgamation 合併   lqaOLZH  
amortization 攤銷   AN)exU ?  
amortized cost 應攤成本   ^HiI
   
annuities 年金   y}5:CZ  
applied cost 已分配成本   $W_sIS0\z  
applied expense 已分配費用   /O`<?aP%  
applied manufacturing expense 己分配製造費用   dMw7UJ  
apportioned charge 攤派費用   8&q[jxI@8  
appreciation 漲價   `2 6t+Tb  
article of association 公司章程   1s\   
assessment 課稅   PvHX#wJ  
assets 資產   T~D2rt\  
attorney fee 律師費   *WzvPl$e  
audit 審計   {wK|C<K  
auditor 審計員   *3R3C+ L  
average 平均數   p)&Yr  
average cost 平均成本   ~7;AV(\%e  
bad debt 壞賬   4CH/~b1(  
balance 餘額   "A9qC*6[  
balance sheet 資產負債表   S:= _o  
bank account 銀行賬戶   NQ3EjARZt  
bank balance 銀行結存   ja2BK\"1:  
bank charge 銀行手續費   Ea<kc[Q  
bank deposit 銀行存款   [\BLb8  
bank discount 銀行貼現   cPp<+ ts  
bank draft 銀行匯票   UI]UxEJ  
bank loan 銀行借款   Z%m\/wr  
bank overdraft 銀行透支   woyn6Z1JQ  
bankers acceptance 銀行承兌   tS[@3h  
bankruptcy 破產   fk5$z0/  
bearer 持票人   xq@_' 3X  
beneficiary 受益人   tX.fbL@T  
bequest 遺產   `zoC++hx  
bill 票據   oVAY}q|wU  
bill of exchange 匯票   Oaj$Z- f  
bill of lading 提單   d_] sV4[  
bills discounted 貼現票據   n=iL6Yu(  
bills payable 應付票據   v$d^>+Y#  
bills receivable 應收票據  
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board of directors 董事會   O'.sK pXe  
bonds 債券   -\I".8"YE  
bonus 紅利   is6M{K3  
book value 賬面價值   &P:2`\'  
bookkeeper 簿記員   B;Dl2k^L  
bookkeeping 簿記   _C4N6YdU  
branch office general ledger 支店往來賬戶   zd0[f3~  
broker 經紀人  
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brought down 接前   Y'U]!c9  
brought forward 接上頁   Ox%.We5  
budget 預算   ?#0m[
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by-product 副產品   *|*6q /  
by-product sales 副產品銷售   Nc_Qd4<[@G  
capital 股本   EC8Fapy  
capital income 資本收益   ^3O`8o  
capital outlay 資本支出   N@x5h8  
capital stock 股本   V2oXg  
capital stock certificate 股票   g;-6Hg'  
carried down 移後   f=cj5T:[  
carried forward 移下頁   6|10OTVu`  
cash 現金   *-,jIaL;  
cash account 現金賬戶   I7]qTS[vg  
cash in bank 存銀行現金   Aa!#=V1d  
cash on delivery 交貨收款   N /Fa^[  
cash on hand 庫存現金   q]rqFP0C  
cash payment 現金支付   79d<,q;uR  
cash purchase 現購   m#|h22^H  
cash sale 現沽   @!KG;d:l  
cashier 出?#123;員   3R?6{.  
cashiers check 本票   ;y]BXW&l&  
certificate of deposit 存款單折   8;<3Tyjzu  
certificate of indebtedness 借據   j|w_BO 9  
certified check 保付支票   I~T~!^}U  
certified public accountant 會計師   DTN)#GCtF  
charges 費用   #
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charge for remittances 匯水手續費   X*< !_3  
charter 營業執照   8dlhL8#  
chartered accountant 會計師   r 3FUddF'  
chattles 動產   %d^ =$Q  
check 支票   ZRn!z`.0  
che stub 支票存根   p"|0PlW  
closed account 己結清賬戶   P.W@5:sD  
closing 結算   `7 3I}%?  
closing entries 結賬紀錄   tk66Ggi[K  
closing stock 期末存貨   nq 9{{oe  
closing the book 結賬   Noi+mL  
columnar journal 多欄日記賬   7R#$Hm  
combination 聯合   W.7XShwd*2  
commission 佣金   _r?.%]\.  
commodity 商品   r68d\N`.  
common stock 普通股   W0\ n?$ZC~  
company 公司   )~C+nb '6/  
compensation 賠償   ={B?hjo<-
 
compound interest 複利   &d@N3y  
consignee 承銷人   0I7 r{T  
consignment 寄銷   V] 6CHE:BS  
consignor 寄銷人   "W@>lf?"  
consolidated balance sheet 合併資產負債表   H|s,; 1#  
consolidated profit and loss account 合併損益表   &H:2TL!  
consolidation 合併   J{r3y&:  
construction cost 營建成本   c3!YA"5  
construction revenue 營建收入   gT#hF]c:  
contract 合同   _qjkiKm?1F  
control account 統制賬戶   6\NBU,lY  
copyright 版權   B j z@X  
corporation 公司   {33B%5n"  
cost 成本   ;GZ/V;S  
cost accounting 成本會計   @%gth@8  
cost of labour 勞工成本   u$ a7  
cost of production 生產成本   aB2t/ua  
cost of manufacture 製造成本   dH~i  
cost of sales 銷貨成本   Ybp';8V  
cost price 成本價格   ]^v*2!_(  
credit 貸方   <4RP:2#  
credit note 收款通知單   fT0+inRG  
creditor 債權人   2SJ|$VsLaE  
crossed check 橫線支票   !w{(}n2Wq  
current account 往來活期賬戶   P|rreSv*  
current asset 流動資產   E=RX^ 3+}  
current liability 流動負債   Xo ,U$zE  
current profit and loss 本期損益   p#>d1R1&  
debit 借方   "4WwiI9  
debt 債務   * %w8bB  
debtor 債務人   UsnIx54D3  
deed 契據   )5Ofr-Y  
deferred assets 遞延資產   !f)^z9QX8  
deferred liabilities 遞延負債   *5q_fO  
delivery 交貨   Q =#@g  
delivery expense 送貨費   Fg^Z g\
X3  
delivery order 出貨單   Vy@ 0Got5=  
demand draft 即期匯票   p(pL"  
demand note 即期票據   /5j]laYK)  
demurrage charge 延期費   oWV^o8& GH  
deposit 存款   6'i
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deposit slip 存款單   7Lx=VX#]q  
depreciation 折舊   U%l<48@8  
direct cost 直接成本   (T1d!v"~"  
direct labour 直接人工   R[f@g;h  
director 董事   \ 3FOI  
discount 折扣   /<)kI(gf  
discount on purchase 進貨折扣   ~zyD=jxP9  
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