[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。   ]@!3os,CNF  
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acceptance 承兌   /:@)De(S  
account 賬戶   d7G DIYH<  
accountant 會計員   *]:J @KGf  
accounting 會計   aTwBRm  
accounting system 會計制度   "&C>=  
accounts payable 應付賬款   $It3}?>C'  
accounts receivable 應收賬款   '{w[).c.  
accumulated profits 累積利益   9qkJ<  
adjusting entry ?#123;整記錄   b!<)x}-t>  
adjustment ?#123;整   .hRtQU  
administration expense 管理費用   WK5B8u*<  
advances 預付   &$
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advertising expense 廣告費   Van=dzG  
agency 代理   NG8F'=<  
agent 代理人   RiZ)#0  
agreement 契約   H8kB.D[7Q  
allotments 分配數   ++ZP X'|  
allowance 津貼   T"3:dkQw  
amalgamation 合併   BvS
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amortization 攤銷   E9\u^"GVO  
amortized cost 應攤成本   :_|Xr'n`A  
annuities 年金   uO>pl37@  
applied cost 已分配成本   wf_ $#.;m  
applied expense 已分配費用   A=sz8?K+`  
applied manufacturing expense 己分配製造費用   \]0#jI/:  
apportioned charge 攤派費用   }.1}yz^y  
appreciation 漲價   Bbtc[@"X  
article of association 公司章程   3hVuC1;"  
assessment 課稅   _*cKu>,O  
assets 資產   6_&S ?yA  
attorney fee 律師費   9iV9q]($0  
audit 審計   nlZJ
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auditor 審計員   t&i4kS^y  
average 平均數   vVZ+u4y  
average cost 平均成本   #O{cplh,  
bad debt 壞賬   'Ck:=V%}g  
balance 餘額   .u'MMe>^  
balance sheet 資產負債表   U ]W"  
bank account 銀行賬戶   }USOWsLSt  
bank balance 銀行結存   biZ=TI2P,L  
bank charge 銀行手續費   6~l+wu<$  
bank deposit 銀行存款  
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bank discount 銀行貼現   >)HKruSW.  
bank draft 銀行匯票   J!}\v=Rn  
bank loan 銀行借款   x)pR^t7u8  
bank overdraft 銀行透支   X|yVRQ?F`  
bankers acceptance 銀行承兌    @{Dfro  
bankruptcy 破產   +,Or^pO=  
bearer 持票人   T*g}^TEh  
beneficiary 受益人   1\)C;c
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bequest 遺產   x`Wb9[u8  
bill 票據   /Ny#+$cfk  
bill of exchange 匯票   CM6! 1 7  
bill of lading 提單   a)L|kux;l  
bills discounted 貼現票據   jZH4]^De  
bills payable 應付票據   Dw>)\\n{Kl  
bills receivable 應收票據   gtIEpYN+  
board of directors 董事會   lavy?tFer  
bonds 債券   2Da0*xn{  
bonus 紅利   ^%m{yf#  
book value 賬面價值   4|4 *rhwp  
bookkeeper 簿記員   v4K! BW  
bookkeeping 簿記   q8uq%wf  
branch office general ledger 支店往來賬戶   Dk&(QajL  
broker 經紀人   6ma.FvSIM  
brought down 接前   ?mF:L"i  
brought forward 接上頁   noLr185  
budget 預算   e}n(mq  
by-product 副產品   #M<YNuE#"  
by-product sales 副產品銷售   $ inKI  
capital 股本   RN}joKV  
capital income 資本收益   "3'a.b akw  
capital outlay 資本支出   hgbf"J6V8  
capital stock 股本   o2;Eti  
capital stock certificate 股票    6@"E*-z$  
carried down 移後   0~P]Fw^w  
carried forward 移下頁   ^/cqE[V~,  
cash 現金   ]+b?J0|P<  
cash account 現金賬戶   s8 u`v1  
cash in bank 存銀行現金   g}IOHE  
cash on delivery 交貨收款   *
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cash on hand 庫存現金   pMY7{z  
cash payment 現金支付   -d thY(8  
cash purchase 現購   hL&7D@  
cash sale 現沽   #s' `bF^  
cashier 出?#123;員   &kn?=NW  
cashiers check 本票   q(csZ\e=  
certificate of deposit 存款單折   zqURnsJ  
certificate of indebtedness 借據   'T( Q  
certified check 保付支票   e&E7_  
certified public accountant 會計師   Vk2%yw>  
charges 費用   L,!\PV|  
charge for remittances 匯水手續費   < WnIJum  
charter 營業執照   auqN8_+=  
chartered accountant 會計師   e z_c;  
chattles 動產   }x&XvI  
check 支票   t~)4f.F:  
che stub 支票存根   yE .st9m  
closed account 己結清賬戶   =M9R~J!  
closing 結算   ;JgSA&'e  
closing entries 結賬紀錄   SL/'UoYm<  
closing stock 期末存貨   2Nx:Y+[  
closing the book 結賬   [mNum3e  
columnar journal 多欄日記賬   >rSCf=  
combination 聯合   ,% 'r:@'  
commission 佣金   2Dt^W.!  
commodity 商品   \}%_FnP0ZU  
common stock 普通股   sva-Sd8  
company 公司   t=My=pG  
compensation 賠償   0M)\([W9&  
compound interest 複利   P)XR9&o':  
consignee 承銷人   /x]^Cqe  
consignment 寄銷   9UV}`UM3V  
consignor 寄銷人   XH0o8\.  
consolidated balance sheet 合併資產負債表   
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consolidated profit and loss account 合併損益表   .r&CIL>  
consolidation 合併   j?T>S]xOX  
construction cost 營建成本   v~W ;&{  
construction revenue 營建收入   d>T8V(Bb  
contract 合同   #T8jHnI  
control account 統制賬戶   S,udpQ7  
copyright 版權   `sy_'`i>X  
corporation 公司   iQ1[60?)T  
cost 成本   |`kkmq  
cost accounting 成本會計   MRZN4<}9  
cost of labour 勞工成本   O2yD{i#l*#  
cost of production 生產成本   9$qw&j[  
cost of manufacture 製造成本   ]&B/rSC  
cost of sales 銷貨成本   Vq/hk
  
cost price 成本價格   8e ?9:VM]  
credit 貸方   N)a5~<fBG  
credit note 收款通知單   x^i97dZS^"  
creditor 債權人   T00sYoK  
crossed check 橫線支票   T+t7/PwC;  
current account 往來活期賬戶    _VM}]A  
current asset 流動資產   gz uWhQo  
current liability 流動負債   2P${5WT  
current profit and loss 本期損益   ;j[
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debit 借方   &~x|w6M]J  
debt 債務   >WJQxL4  
debtor 債務人   =3rf}bl2  
deed 契據   ?)-anoFyVW  
deferred assets 遞延資產   @3 +   
deferred liabilities 遞延負債   (Rp5g}b  
delivery 交貨   ;PqC*iz  
delivery expense 送貨費   %&lwp  
delivery order 出貨單   0F6@aQ\y3  
demand draft 即期匯票   p%X.$0  
demand note 即期票據   Im};wJ&
 
demurrage charge 延期費   BZKg:;9  
deposit 存款   Fi7~JZZ  
deposit slip 存款單   V\Y,4&bI  
depreciation 折舊   [9}<N2,9z  
direct cost 直接成本   ar'VoL}  
direct labour 直接人工   0B2f[A  
director 董事   F x$W3FIO]  
discount 折扣   YguW2R=6]  
discount on purchase 進貨折扣   `K[r5;QFKf  
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