[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。   %rO)w?  
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acceptance 承兌   j+Q+.39s-~  
account 賬戶   ,%U\@*6=  
accountant 會計員   FY pspv?4  
accounting 會計   <(l`zLf4p  
accounting system 會計制度   6ipQx/IQ  
accounts payable 應付賬款   X?Or.  
accounts receivable 應收賬款   4jC7>mE  
accumulated profits 累積利益   uCc5)
  
adjusting entry ?#123;整記錄   9>;CvR  
adjustment ?#123;整   %$=2tfR  
administration expense 管理費用   _z>%h>L|g  
advances 預付   `Dp4Z>| K  
advertising expense 廣告費   XW:%YTv  
agency 代理   ( ;_AP.  
agent 代理人   eQ<GNvm  
agreement 契約   nGxG!  
allotments 分配數   b1yS1i D  
allowance 津貼   izR#XeBm  
amalgamation 合併   0@RVM|  
amortization 攤銷   zEDN^K '  
amortized cost 應攤成本   oWq]\yT<`  
annuities 年金   I7W?}bR*6  
applied cost 已分配成本   6E9o*YSk  
applied expense 已分配費用   -`5L;cxwk4  
applied manufacturing expense 己分配製造費用   L$^
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apportioned charge 攤派費用   Aa^w{D  
appreciation 漲價   l=C|4@  
article of association 公司章程   G6s3\de#U  
assessment 課稅   <DhuY/o  
assets 資產   cCcJOhk|d  
attorney fee 律師費   (&M,rW~Qxs  
audit 審計   8F/zrPG  
auditor 審計員   y0'WB`hNQ  
average 平均數   Nzb=h/;  
average cost 平均成本   O;.DQ  
bad debt 壞賬   Z8Tb43?  
balance 餘額   M-(,*6Q  
balance sheet 資產負債表   qNUd "%S  
bank account 銀行賬戶   f;!L\$yKy  
bank balance 銀行結存   .2y
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bank charge 銀行手續費   NRI[|  
bank deposit 銀行存款   t-SZBNb  
bank discount 銀行貼現   s\(@f4p  
bank draft 銀行匯票   "
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bank loan 銀行借款   ?gCP"~  
bank overdraft 銀行透支   f/{Cl P.  
bankers acceptance 銀行承兌   cL4Xh|NBp  
bankruptcy 破產   'l3 DP  
bearer 持票人   XII' ,&  
beneficiary 受益人   7wHd*{^9N  
bequest 遺產   ]ClqX;'weJ  
bill 票據   "ZuA._
 
bill of exchange 匯票   10_>EY`  
bill of lading 提單   U-D00l7C  
bills discounted 貼現票據   K14v6d  
bills payable 應付票據   |#Q0UM|'Q  
bills receivable 應收票據   WA5.qw  
board of directors 董事會   `:d\L H  
bonds 債券   J\Tu=f)  
bonus 紅利   VRg y  
book value 賬面價值   TXqtE("BDl  
bookkeeper 簿記員   0|,Ij$  
bookkeeping 簿記   ()<?^lr33  
branch office general ledger 支店往來賬戶   PR%n>a#  
broker 經紀人   hLT?aQLx  
brought down 接前   NKiWt Z"  
brought forward 接上頁   I")mg~f  
budget 預算   J2k4k  
by-product 副產品   mNJCV8 <  
by-product sales 副產品銷售   z~/
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capital 股本   -}RGz_LO/  
capital income 資本收益   ^ZFK:|Ju  
capital outlay 資本支出   - x;xQ  
capital stock 股本   xdMY2u  
capital stock certificate 股票   PmtXD6p3(  
carried down 移後   0XI6gPo
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carried forward 移下頁   W9S6 SO^\  
cash 現金   H% FP!03  
cash account 現金賬戶   Rpj{!Ia  
cash in bank 存銀行現金   Sx1OY0)s  
cash on delivery 交貨收款   T>,[V:  
cash on hand 庫存現金   E0.o/3Gw6  
cash payment 現金支付   >uFFTik  
cash purchase 現購   PoLk{{l3  
cash sale 現沽   xRZ/[1f!  
cashier 出?#123;員   (4/W)L$  
cashiers check 本票   ^_BjO(b'e  
certificate of deposit 存款單折   HrUE?Sq  
certificate of indebtedness 借據   ^b 3nEcQn  
certified check 保付支票   GtKSA#oYZB  
certified public accountant 會計師   :Xu9`5  
charges 費用   -8v:eyc  
charge for remittances 匯水手續費   tD,I7%|@  
charter 營業執照   Ql"~ z^L  
chartered accountant 會計師   H%0WD_  
chattles 動產   w"
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check 支票   a'O-0]g,  
che stub 支票存根   X2{Aa T*M  
closed account 己結清賬戶   q9c-UQB(!  
closing 結算   ~.z82m  
closing entries 結賬紀錄   KGmAnN  
closing stock 期末存貨   Uy@:-NC)kn  
closing the book 結賬   Uy?X-"UR  
columnar journal 多欄日記賬   7R
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combination 聯合   9U3.=J  
commission 佣金   9<o*aFgCa  
commodity 商品   #k,.xMJ~  
common stock 普通股   AEUR`.  
company 公司   0 c]]  
compensation 賠償   %
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compound interest 複利   >O0<u  
consignee 承銷人   w*X(bua@  
consignment 寄銷   yh'*eli  
consignor 寄銷人   %CqG/ol  
consolidated balance sheet 合併資產負債表   ux)Wh.5  
consolidated profit and loss account 合併損益表   3,J{
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consolidation 合併   )S}.QrG  
construction cost 營建成本   V(Cxd.u  
construction revenue 營建收入   X]d N1/_  
contract 合同   #}Bv/`t  
control account 統制賬戶   u
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copyright 版權   (3=bKcD'  
corporation 公司   ,rOh*ebF  
cost 成本   U&SSc@of  
cost accounting 成本會計   %vUUx+  
cost of labour 勞工成本   tg<bVA)E'J  
cost of production 生產成本   W,:j>vg  
cost of manufacture 製造成本   O{Q+<fBC9  
cost of sales 銷貨成本   yZb})4.  
cost price 成本價格   ]hRs -x  
credit 貸方   yM7FR);  
credit note 收款通知單   h!tg+9%  
creditor 債權人   X^i3(N  
crossed check 橫線支票   <
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current account 往來活期賬戶   C~PP}|<~V  
current asset 流動資產   =E:sEw2j  
current liability 流動負債   !uA'0U?ky  
current profit and loss 本期損益   -VP_Aw$  
debit 借方   \w-3Spk*  
debt 債務   h;mOfF  
debtor 債務人   ]deO\mB  
deed 契據   2}_^~8  
deferred assets 遞延資產   ,V)hV@Dk  
deferred liabilities 遞延負債   L!fIAd`  
delivery 交貨   nYO$ |/e  
delivery expense 送貨費   -CALUX  
delivery order 出貨單   SQN{/")T  
demand draft 即期匯票   iZ0(a  
demand note 即期票據   2 o 7o~r  
demurrage charge 延期費   .~a8\6 t  
deposit 存款   ;KG}Yr72  
deposit slip 存款單   !:~C/B{  
depreciation 折舊   }:*?w>=  
direct cost 直接成本   rLbFaLeQ  
direct labour 直接人工   !Nbi&^k B  
director 董事   H~:g=Zw  
discount 折扣   7w\!3pv  
discount on purchase 進貨折扣   k8cR`5@PK  
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