[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。   6vL+qOdx  
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acceptance 承兌   tY>_+)oi  
account 賬戶   |Js?@  
accountant 會計員   Ao}J  
accounting 會計   '}pe$=  
accounting system 會計制度   7~H .\4HB  
accounts payable 應付賬款   6:$+"@ps  
accounts receivable 應收賬款   Of?3|I3 l  
accumulated profits 累積利益   G1z0q3< B  
adjusting entry ?#123;整記錄   u ^}R]:n  
adjustment ?#123;整   "eOFp\vPr  
administration expense 管理費用   ?K>=>bS^h  
advances 預付   ,2*x4Gycb  
advertising expense 廣告費   @Y| %  
agency 代理   Dc;zgLLL  
agent 代理人   g$a 5  
agreement 契約   >/eV4ma"  
allotments 分配數   )&$p?kF  
allowance 津貼   ?$Tp|<tx#  
amalgamation 合併   bxFDB^  
amortization 攤銷   HgfeSH  
amortized cost 應攤成本   uu`G<n  
annuities 年金   '3'*VcL(  
applied cost 已分配成本   lAZn0EU  
applied expense 已分配費用   n+qa/<  
applied manufacturing expense 己分配製造費用   _a[)hu8q.  
apportioned charge 攤派費用   DwBKqhu  
appreciation 漲價   UP?]5x>  
article of association 公司章程   W{ js9$oJ  
assessment 課稅   VHlo}Ek<#  
assets 資產   *B ]5K{N  
attorney fee 律師費   %*Aq%,.={  
audit 審計   F?EAIL  
auditor 審計員   `^#V1kRmH  
average 平均數   FXd><#U  
average cost 平均成本   aNxq_pRb  
bad debt 壞賬   s?-J`k~q  
balance 餘額   L,PD4H"8  
balance sheet 資產負債表   $EUlh^  
bank account 銀行賬戶   n |Is&fy  
bank balance 銀行結存   V ub($  
bank charge 銀行手續費   Y- vLEIX=  
bank deposit 銀行存款   %"{jNC?  
bank discount 銀行貼現   rJ7yq|^Z  
bank draft 銀行匯票   u?- X07_  
bank loan 銀行借款   HAOl&\)7"_  
bank overdraft 銀行透支   10`]&v]T  
bankers acceptance 銀行承兌   x+B7r&#:  
bankruptcy 破產   ' (o*l  
bearer 持票人   WK)2/$7
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beneficiary 受益人   b,MzHx=im  
bequest 遺產   pipO,n  
bill 票據   C_q@ixF{  
bill of exchange 匯票   -Uu65m~:{k  
bill of lading 提單   Qe,aIh
 
bills discounted 貼現票據   8IrA{UU  
bills payable 應付票據   ,4`=gKn  
bills receivable 應收票據   M+ljg&fy  
board of directors 董事會   hantGw|  
bonds 債券   c^a Dr  
bonus 紅利   0g&#hW};[6  
book value 賬面價值   g[ dI%  
bookkeeper 簿記員   O>)Fl42IeD  
bookkeeping 簿記   WD${f#]N  
branch office general ledger 支店往來賬戶   Q q7+_,w  
broker 經紀人   \cKY
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brought down 接前   FvTc{"w /  
brought forward 接上頁   D<SLv,Y  
budget 預算   [Kc"L+H\  
by-product 副產品   ,y%4QvG7a  
by-product sales 副產品銷售   `eXTVi|0"~  
capital 股本   { !G  
capital income 資本收益   ;5TQH_g  
capital outlay 資本支出   `N.^+Mvx-  
capital stock 股本   M,V~oc5
 
capital stock certificate 股票   h:qt?$]J  
carried down 移後   9S8>"w^R  
carried forward 移下頁   THcK,`lX@  
cash 現金   _t'S<jTI  
cash account 現金賬戶    h|Z%b_a  
cash in bank 存銀行現金   08 $y1;  
cash on delivery 交貨收款   Xe:gH.}  
cash on hand 庫存現金   $MPh \T  
cash payment 現金支付   }>T$2"pf  
cash purchase 現購   pY T^Ug  
cash sale 現沽   g$P<`.  
cashier 出?#123;員   YrRD3P.P  
cashiers check 本票   :#I7);ol  
certificate of deposit 存款單折   0[SJ7k19   
certificate of indebtedness 借據   QhqXd  
certified check 保付支票   y8k*{1MuO  
certified public accountant 會計師   ,KO_h{mI<  
charges 費用   F!yr};@^p  
charge for remittances 匯水手續費   Q3OGU}F  
charter 營業執照   "?r=n@Kv  
chartered accountant 會計師   zVL"$ )  
chattles 動產   ) }.<lSw  
check 支票   gqCDF H  
che stub 支票存根   fP:26pK^  
closed account 己結清賬戶   CRKuN  
closing 結算   .>A`FqV$~+  
closing entries 結賬紀錄   k_$9cVA  
closing stock 期末存貨   : U:>X6f  
closing the book 結賬   *RpBKm&^7  
columnar journal 多欄日記賬   g~#HiBgWq[  
combination 聯合   [->uDbtzL  
commission 佣金   l{u2W$8  
commodity 商品   vsDR@Y}k  
common stock 普通股   Q;EQ8pL?"  
company 公司   Y%"6  
compensation 賠償   E/[
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compound interest 複利   IC[iCrB  
consignee 承銷人   'tRaF  
consignment 寄銷   wy)I6`v  
consignor 寄銷人   \8 ~`NF  
consolidated balance sheet 合併資產負債表   |}YeQl  
consolidated profit and loss account 合併損益表   D6MktE)'  
consolidation 合併    n@"h^-  
construction cost 營建成本   sh|@X\EZO  
construction revenue 營建收入   iR` c/  
contract 合同   `_*NFv1_  
control account 統制賬戶   `tZ-8f  
copyright 版權   W\W|v?r  
corporation 公司   V< ]l=JOd  
cost 成本   luYa+E0  
cost accounting 成本會計   L(Ffa(i  
cost of labour 勞工成本   &-s/F`  
cost of production 生產成本   R,'` A.Kk  
cost of manufacture 製造成本   a*fUMhIi  
cost of sales 銷貨成本   xbeVqP  
cost price 成本價格   e,0y+~  
credit 貸方   DQ a0S7I  
credit note 收款通知單   K}(0H[P  
creditor 債權人   4Em$L]7  
crossed check 橫線支票   5*#!w1X  
current account 往來活期賬戶   <+%#xi/_  
current asset 流動資產   /N'|Vs,X  
current liability 流動負債   |x[zzx# >-  
current profit and loss 本期損益   Gx.iZOOH/  
debit 借方   v o9Fj  
debt 債務   .S{Q }S  
debtor 債務人   oK!W<#  
deed 契據   ^I4/{,Ev  
deferred assets 遞延資產   SW^/\cJ^  
deferred liabilities 遞延負債   4kZ9]5#.  
delivery 交貨   R>05MhA+  
delivery expense 送貨費   [`u3SN/P  
delivery order 出貨單   .gPXW=r  
demand draft 即期匯票   fCq  
demand note 即期票據   Ul41R Ny)  
demurrage charge 延期費   b<N962 q$q  
deposit 存款   Lh"!Z  
deposit slip 存款單   8LH"j(H  
depreciation 折舊   q')MKR*  
direct cost 直接成本   .%iJin"  
direct labour 直接人工   j|N8"8"  
director 董事   /61P`1y(J  
discount 折扣   tk"+PTGJT  
discount on purchase 進貨折扣   rTR4j>Ua~  
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