[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。   wRu+:<o^.  
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acceptance 承兌   g/Q
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account 賬戶   MU2ufKq4)  
accountant 會計員   RB7?T5G  
accounting 會計   ht _fbh(l  
accounting system 會計制度   n<47#-  
accounts payable 應付賬款   &wc%mQV  
accounts receivable 應收賬款   )i@j``P  
accumulated profits 累積利益   yxq+<A4,a  
adjusting entry ?#123;整記錄   2L}F=$zz  
adjustment ?#123;整   []R`h*#  
administration expense 管理費用   }S84^2
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advances 預付   wWV`k  
advertising expense 廣告費   Q _Yl:c  
agency 代理   RzG7Xr=t  
agent 代理人   T;/Y/Fd  
agreement 契約   gaeMcL_^a  
allotments 分配數   RK%N:!fq=  
allowance 津貼   QR4!r@*=  
amalgamation 合併   3(D!]ku~
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amortization 攤銷   oJ}!qrrH  
amortized cost 應攤成本   O/EI8Qvm  
annuities 年金   Fljqh8c5  
applied cost 已分配成本   !Cse,6/Z  
applied expense 已分配費用   yu8xTh$:  
applied manufacturing expense 己分配製造費用   bs{i@1$  
apportioned charge 攤派費用   ];cJIa  
appreciation 漲價   $kPC"!X\  
article of association 公司章程   7P!<c/ E  
assessment 課稅   Y"J' 'K  
assets 資產   8%-+@\=  
attorney fee 律師費   %-C  
audit 審計   ('yBIb\ue  
auditor 審計員   Kgev*xg  
average 平均數   d N'2;X  
average cost 平均成本   &3a1(>(7F  
bad debt 壞賬   ,S.<qmf  
balance 餘額   AC*> f&  
balance sheet 資產負債表   a "*DJ&  
bank account 銀行賬戶   7RW5U'B  
bank balance 銀行結存   ,khB*h14;h  
bank charge 銀行手續費   R%7* )3$&r  
bank deposit 銀行存款   Y`$dtg {  
bank discount 銀行貼現   Z)=S. )  
bank draft 銀行匯票   1CS[%)-c  
bank loan 銀行借款   ?LE\pk R  
bank overdraft 銀行透支   )3h%2C1uM  
bankers acceptance 銀行承兌   IK#W80y  
bankruptcy 破產   Z4+S4cqnh  
bearer 持票人  
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beneficiary 受益人   >,JLYz|</  
bequest 遺產   uCX+Lw+As  
bill 票據   tu.Tvtudzj  
bill of exchange 匯票   .Z[Bz 7  
bill of lading 提單   |^z?(?w  
bills discounted 貼現票據   +n#(QOz  
bills payable 應付票據   VK/@jrL+  
bills receivable 應收票據   uL`6}0  
board of directors 董事會   O3H~|R+^  
bonds 債券   cE}y~2cH
 
bonus 紅利   ~nul[>z  
book value 賬面價值   3aMfZa<=  
bookkeeper 簿記員   AawK/tfs  
bookkeeping 簿記   NI(fJ%U  
branch office general ledger 支店往來賬戶   >GRL5Iow  
broker 經紀人   5v1f?btc  
brought down 接前   n.}A :Z  
brought forward 接上頁   rU
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budget 預算   kVu8/*Q  
by-product 副產品   W*D]?hXU;  
by-product sales 副產品銷售   ^;o n  
capital 股本   r3~~4Q4XI>  
capital income 資本收益  
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capital outlay 資本支出   h( lkC[a&  
capital stock 股本   "S#}iYp  
capital stock certificate 股票   @|yRo8|  
carried down 移後   *R
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carried forward 移下頁   _,S L;*G4|  
cash 現金   Y8*k18~  
cash account 現金賬戶   ?`& l Y  
cash in bank 存銀行現金   D%PrwfR  
cash on delivery 交貨收款   Q@M>DA!d^V  
cash on hand 庫存現金   ohI>\  
cash payment 現金支付   >MXE)=  
cash purchase 現購   bf~gWzA  
cash sale 現沽   G$hH~{Y$  
cashier 出?#123;員   d
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cashiers check 本票   #X~{p4Lr  
certificate of deposit 存款單折   :g1C,M~  
certificate of indebtedness 借據   Z0fl]3p  
certified check 保付支票   q]1HCWde  
certified public accountant 會計師   -Oj}PGj$e\  
charges 費用   '%JIc~LJ  
charge for remittances 匯水手續費   OyU[(  
charter 營業執照   fpj,~+  
chartered accountant 會計師   e1*<9&S  
chattles 動產   %}t<,ex(yO  
check 支票   R-lB.9e#M  
che stub 支票存根   ZS\jbii8  
closed account 己結清賬戶   f 7g?{M  
closing 結算   MS`wd  
closing entries 結賬紀錄   U g'y  
closing stock 期末存貨   VBHDI{HzRv  
closing the book 結賬   A6?+$ Hr  
columnar journal 多欄日記賬   B/P E{ /  
combination 聯合   P!;%DI!<b  
commission 佣金   z(-j%?  
commodity 商品   D%tcYI(  
common stock 普通股   "rV-D1Dki  
company 公司   2(_+PQ6C=  
compensation 賠償   XYBvM]  
compound interest 複利   n|G x29E  
consignee 承銷人   fc}G6P;3{  
consignment 寄銷   |AY`OVgcKD  
consignor 寄銷人   6EHYIN^D  
consolidated balance sheet 合併資產負債表   FiN^}Kh  
consolidated profit and loss account 合併損益表   tbx* }uy2  
consolidation 合併   =Gka;,n  
construction cost 營建成本   2WKYf0t  
construction revenue 營建收入   *aE/\b  
contract 合同   7d44i  
control account 統制賬戶   SGuR
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copyright 版權   ^lF'
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corporation 公司   \S]"nHX  
cost 成本   [2]Ti_ >D  
cost accounting 成本會計   U"Gg ,  
cost of labour 勞工成本   =F!_ivV  
cost of production 生產成本   oCl $ 0x  
cost of manufacture 製造成本   ZGstD2N$  
cost of sales 銷貨成本   ^A4bsoW  
cost price 成本價格   5>E]C=maD  
credit 貸方   ?{@UB*  
credit note 收款通知單   WtT* 1Z  
creditor 債權人   jFa
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crossed check 橫線支票   C'6
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current account 往來活期賬戶   ~ULD{Ov'F  
current asset 流動資產   Z6.0X{6nA  
current liability 流動負債   \O*8%  
current profit and loss 本期損益   K>!+5A$6i  
debit 借方   F\!Va  
debt 債務   0^5*@vt  
debtor 債務人   K?M{= $N  
deed 契據   q
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deferred assets 遞延資產   3WOm`<  
deferred liabilities 遞延負債   SN${cs%  
delivery 交貨   *bi!iz5F  
delivery expense 送貨費   {P /5cw  
delivery order 出貨單   a&'!
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demand draft 即期匯票   k<bA\5K  
demand note 即期票據   <{t*yMr   
demurrage charge 延期費   /-in:gX8  
deposit 存款   =)Aav!  
deposit slip 存款單   Yy,i,c`r  
depreciation 折舊   V30Om3C  
direct cost 直接成本   1MntTIT  
direct labour 直接人工   hkifd4#  
director 董事   2X:OS/  
discount 折扣   *0EB{T1  
discount on purchase 進貨折扣   B)q 5m y  
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