[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。   G?-`>N-u  
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acceptance 承兌   JC&6q>$  
account 賬戶   M*O(+EM  
accountant 會計員   #5-A&  
accounting 會計   +t>*l>[  
accounting system 會計制度   <,@H;|mZ  
accounts payable 應付賬款   i9;27tT~<  
accounts receivable 應收賬款   mC:X4l]5  
accumulated profits 累積利益   G&@-R{i  
adjusting entry ?#123;整記錄   P#[IUXtT  
adjustment ?#123;整   AGEZ8(h  
administration expense 管理費用   (3ZvXpzvF  
advances 預付   hg&w=l  
advertising expense 廣告費   cK|rrwa0  
agency 代理   R5K-KSvW  
agent 代理人   K=tx5{V
 
agreement 契約   oE!hF}O  
allotments 分配數   ]HyHz9QkL  
allowance 津貼   .>kccLr:z  
amalgamation 合併   m)@Q_{=6M  
amortization 攤銷   @1<omsl  
amortized cost 應攤成本   Sf'i{xye  
annuities 年金   emv;m/&8  
applied cost 已分配成本   C|4
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applied expense 已分配費用   tg7C;rJ  
applied manufacturing expense 己分配製造費用   Lf^5Eo/ 5A  
apportioned charge 攤派費用   B:O+*3j  
appreciation 漲價   D|TLTF"  
article of association 公司章程   { r6]MS#l1  
assessment 課稅   DYo<5^0  
assets 資產   PyC;f8n'(  
attorney fee 律師費   e(}oq"'z  
audit 審計   :3a&Pb*PL  
auditor 審計員   iN<(O7B;  
average 平均數   e86Aqehle  
average cost 平均成本   rWoe ?g  
bad debt 壞賬   OgEUq''  
balance 餘額   S}.\v<  
balance sheet 資產負債表   tL S<0  
bank account 銀行賬戶   MV0<^/p|  
bank balance 銀行結存   W il{FcHY  
bank charge 銀行手續費   /rIm7FW)  
bank deposit 銀行存款   g|ql 5jW  
bank discount 銀行貼現   v78&[  
bank draft 銀行匯票   bbd0ocva  
bank loan 銀行借款   m!# _CQ:  
bank overdraft 銀行透支   s.^c..e75C  
bankers acceptance 銀行承兌   =cdh'"XN  
bankruptcy 破產   fd?bU|I_2  
bearer 持票人   AA))KBXq  
beneficiary 受益人   kF+ZW%6N  
bequest 遺產   j6n2dMRvSE  
bill 票據   $42Au2Jg  
bill of exchange 匯票   _qY`KP"  
bill of lading 提單   968Ac}OA  
bills discounted 貼現票據   i^je.,Bi  
bills payable 應付票據   `aO.=:O_  
bills receivable 應收票據   7'_nc!ME  
board of directors 董事會   i[^k.W3gf  
bonds 債券   UskZ%J  
bonus 紅利   U:qF/%w  
book value 賬面價值   UG6M 9  
bookkeeper 簿記員   McEmd.S<n  
bookkeeping 簿記   \4OK!6LkI  
branch office general ledger 支店往來賬戶   OYBotk]{1  
broker 經紀人   {V[Ha~b%*  
brought down 接前   54=}GnZN  
brought forward 接上頁   ,q8(]n4  
budget 預算   8dc538:q}  
by-product 副產品   J f
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by-product sales 副產品銷售   d2ohW|  
capital 股本   m+Y@UgB  
capital income 資本收益   Tv`_n2J`2  
capital outlay 資本支出   \C|;F  
capital stock 股本   /ca(a\@R  
capital stock certificate 股票   ! \aV0,  
carried down 移後   >P(eW7RL  
carried forward 移下頁   R @"`~#$$  
cash 現金   'yE*|Sx  
cash account 現金賬戶   ]a)IMIh;
 
cash in bank 存銀行現金   XHy?  
cash on delivery 交貨收款   kr#I{gF  
cash on hand 庫存現金   `%uK0qw"  
cash payment 現金支付   R^w}o,/  
cash purchase 現購   &uPDZ#C-  
cash sale 現沽  
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cashier 出?#123;員   1XCmMZ  
cashiers check 本票   `y'aH 'EEd  
certificate of deposit 存款單折   gNTh% e  
certificate of indebtedness 借據    ^=k{~  
certified check 保付支票   B9}E {)T?  
certified public accountant 會計師   ~,T+JX  
charges 費用   XYts8}y5  
charge for remittances 匯水手續費   ^L ]B5,}-  
charter 營業執照   "tKNlHBu'  
chartered accountant 會計師   {b2  aL7  
chattles 動產   w3d34*0$  
check 支票   x=h0Fq,T  
che stub 支票存根   {(%~i37  
closed account 己結清賬戶   wsqLXZI  
closing 結算   uNy!<u  
closing entries 結賬紀錄   9T$u+GX'  
closing stock 期末存貨   Gh'X.?3   
closing the book 結賬   
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columnar journal 多欄日記賬   of= ql  
combination 聯合   X CzXS.  
commission 佣金   :Z[(A"dA  
commodity 商品   )&Mq,@  
common stock 普通股   [$;,Ua-mt  
company 公司   OMvT;Vgg  
compensation 賠償   nW11wtiO.  
compound interest 複利   LaclC]yLU  
consignee 承銷人   w [L&*
 
consignment 寄銷   hD*(AJ  
consignor 寄銷人   7u|%^Ao6  
consolidated balance sheet 合併資產負債表   "ct58Y@  
consolidated profit and loss account 合併損益表   ?]5Ix1  
consolidation 合併   $
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construction cost 營建成本   3 &Sp@,  
construction revenue 營建收入   j-QGOuvW  
contract 合同   {U^j&E  
control account 統制賬戶   Wa<-AZn
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copyright 版權   8A!'I<S1  
corporation 公司   =6
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cost 成本   /~tP7<7A  
cost accounting 成本會計   ^;4YZwW5w  
cost of labour 勞工成本   [<Q4U{F  
cost of production 生產成本   @gEr+O1K(  
cost of manufacture 製造成本   ~pRs-  
cost of sales 銷貨成本   :mP9^Do2;  
cost price 成本價格   W6i3Psjsw  
credit 貸方   6m@0;Ht  
credit note 收款通知單   >O3IfS(l  
creditor 債權人   ??j&i6sp  
crossed check 橫線支票   4dD2{M  
current account 往來活期賬戶   &y\igX1  
current asset 流動資產   =gs~ \q  
current liability 流動負債   a
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current profit and loss 本期損益   \f<z*!,D$  
debit 借方   i(Vm!Y82  
debt 債務   5#2jq<D  
debtor 債務人   _Z$?^gn  
deed 契據   uRpBeH]Z"  
deferred assets 遞延資產   E?_ zZ2  
deferred liabilities 遞延負債   w{r8kH  
delivery 交貨   dWUUxKC  
delivery expense 送貨費   !?b/-~o7S  
delivery order 出貨單   c})wD+1  
demand draft 即期匯票   :]-$dEu&  
demand note 即期票據   w,/6B&|  
demurrage charge 延期費   ;Yv14{T!  
deposit 存款   tH,sql)  
deposit slip 存款單   9(Jy0]E~  
depreciation 折舊   N8QH*FX/F1  
direct cost 直接成本   MnS+ nH!d  
direct labour 直接人工   .:N: pWe  
director 董事   r>O|L%xpv  
discount 折扣   -"tY{}z  
discount on purchase 進貨折扣   &oEyixe  
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