[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`kL<  
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acceptance 承兌   Hx#YN*\.M  
account 賬戶   Olzw)Wj
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accountant 會計員   kvbZx{s  
accounting 會計   0%f}Q7*R  
accounting system 會計制度   $f:uBhM  
accounts payable 應付賬款   u]*7",R uU  
accounts receivable 應收賬款   owN wj  
accumulated profits 累積利益   R~g|w4a@sC  
adjusting entry ?#123;整記錄   LK'(OZ  
adjustment ?#123;整   7@c!4hmr
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administration expense 管理費用   SEgw!2H  
advances 預付   t&U9Z
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advertising expense 廣告費   vXKL<  
agency 代理   Y'/6T] a  
agent 代理人   %1#\LRA(  
agreement 契約   UQ0! tFx  
allotments 分配數   3bRxV @0.  
allowance 津貼   s#$t!F??9  
amalgamation 合併   YIe1AF}   
amortization 攤銷   NpVL;6?7T  
amortized cost 應攤成本   88?bUA3]  
annuities 年金   4%0s p  
applied cost 已分配成本   mE~WE+lw9  
applied expense 已分配費用   !U`4  
applied manufacturing expense 己分配製造費用   U%vTmdOY  
apportioned charge 攤派費用   S m(*<H  
appreciation 漲價   f`qy~M&  
article of association 公司章程   ?b_E\8'q]  
assessment 課稅   kK5&?)3Y:  
assets 資產   `EKf1U\FI  
attorney fee 律師費   8
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audit 審計   !S?Fz]  
auditor 審計員   Cd'D ~'=  
average 平均數   Bl\:YYd  
average cost 平均成本   R}oN8
 
bad debt 壞賬   p3P 8@M  
balance 餘額   'aNkU  
balance sheet 資產負債表   hb3n- rO  
bank account 銀行賬戶   ;@;aeu  
bank balance 銀行結存   2Bt/co-~4  
bank charge 銀行手續費   .X!!dx1<  
bank deposit 銀行存款   u 7e$Mq  
bank discount 銀行貼現   <)d%c%f'`  
bank draft 銀行匯票   4X=VNORlU0  
bank loan 銀行借款   Gamn
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bank overdraft 銀行透支   19fa7E<  
bankers acceptance 銀行承兌   >Tf}aI+  
bankruptcy 破產   =z}PR1X!  
bearer 持票人   H&s`Xr  
beneficiary 受益人   8~!E.u9w  
bequest 遺產   g1t6XVS$9  
bill 票據   "dpjxH=xO  
bill of exchange 匯票   qT ?{}I  
bill of lading 提單   ~W@dF~r  
bills discounted 貼現票據   b`e_}
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bills payable 應付票據   
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bills receivable 應收票據    %lj5Ol j  
board of directors 董事會   Y1cL dQn  
bonds 債券   ]t<=a 6<P  
bonus 紅利   xa`xHh{0  
book value 賬面價值   &r[f ;|o  
bookkeeper 簿記員   Y%i<~"k  
bookkeeping 簿記   L;:|bVH  
branch office general ledger 支店往來賬戶   th{J;a  
broker 經紀人   bqn(5)%{  
brought down 接前   ]*NYuEgc  
brought forward 接上頁    r(^00hvH  
budget 預算   2D!jVr!  
by-product 副產品   +c8`N'
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by-product sales 副產品銷售   "I56l2dxd  
capital 股本   hT^&*}G  
capital income 資本收益   :}_hz )  
capital outlay 資本支出   vapC5,W"2-  
capital stock 股本   wXQu%F3  
capital stock certificate 股票   gb,ZN^3<-  
carried down 移後   feXo"J  
carried forward 移下頁   1tbA-+  
cash 現金   6zM:p/  
cash account 現金賬戶   =*fq5v  
cash in bank 存銀行現金   La6 9or   
cash on delivery 交貨收款   &_3#W.w~Z  
cash on hand 庫存現金   @*rMMy 4  
cash payment 現金支付   Q>L(=j2t  
cash purchase 現購   ]6(%tU  
cash sale 現沽   8}yrsF#  
cashier 出?#123;員   IS"[<  
cashiers check 本票   ,~7~ S"  
certificate of deposit 存款單折   r]6+&K
  
certificate of indebtedness 借據   a;5clonB  
certified check 保付支票   KxErWP%  
certified public accountant 會計師   gjsks (x  
charges 費用   6,4vs+(|\  
charge for remittances 匯水手續費   _#M4zO7  
charter 營業執照   vcW(?4e  
chartered accountant 會計師   b B#QIXY/L  
chattles 動產   kmW/{I9,ua  
check 支票   ~_i=hx  
che stub 支票存根   ty5# a  
closed account 己結清賬戶   }bihlyB&Q  
closing 結算   xw{K,;WeO  
closing entries 結賬紀錄   v,opyTwG|  
closing stock 期末存貨   V
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closing the book 結賬   "~ =O`5V  
columnar journal 多欄日記賬   CH `Kpt  
combination 聯合   WCY._H>|   
commission 佣金   ,fiV xnQ  
commodity 商品   `
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common stock 普通股   w3i74C& 0  
company 公司   q-^{2.ftcx  
compensation 賠償   kJ%a;p`O  
compound interest 複利   '-(Z.e~e  
consignee 承銷人   #e=E  
consignment 寄銷   H|e7IsY%  
consignor 寄銷人   [.Fm-$M-  
consolidated balance sheet 合併資產負債表   !d 4DTo  
consolidated profit and loss account 合併損益表   :CqR1_ n%  
consolidation 合併   LRw-I.z  
construction cost 營建成本   f#Ud=& >j  
construction revenue 營建收入   Eve,*ATI  
contract 合同   ,2 xD>+=  
control account 統制賬戶   k]AL\) &W  
copyright 版權  
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corporation 公司   VI|2vV6?  
cost 成本  
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cost accounting 成本會計   7[ n
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cost of labour 勞工成本   63'%+  
cost of production 生產成本  
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cost of manufacture 製造成本   ^:$ShbX"P  
cost of sales 銷貨成本   PDH|=meXM  
cost price 成本價格   >mtwXmI  
credit 貸方   ``]NB=N}{1  
credit note 收款通知單   Hi2JG{i  
creditor 債權人   H6 ,bpjY  
crossed check 橫線支票   /F^ Jn_  
current account 往來活期賬戶   e34g=]"  
current asset 流動資產   t%,:L.?J#  
current liability 流動負債   fg,vTpBk  
current profit and loss 本期損益   _J2?B?S/j  
debit 借方   Wm}T=L`  
debt 債務   (I6Q"&h]  
debtor 債務人   @:Ft+*2  
deed 契據   >`[+24e  
deferred assets 遞延資產   N2|NYDQs  
deferred liabilities 遞延負債   ve"tbNL  
delivery 交貨   7'8G,|&:*  
delivery expense 送貨費   `c^">L  
delivery order 出貨單   d~6UJ
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demand draft 即期匯票   ?.-+U~  
demand note 即期票據   <3ep5`1   
demurrage charge 延期費   uwi.Sg11  
deposit 存款   6uUzky  
deposit slip 存款單   zRgGSxn  
depreciation 折舊   }4piZ ch  
direct cost 直接成本   BbCW3!(  
direct labour 直接人工   ru/{s3  
director 董事   *>:<  
discount 折扣   ew,okRCN  
discount on purchase 進貨折扣   *Jt+-ZM  
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