[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。   glppb$oB\  
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acceptance 承兌   nUvxO `2  
account 賬戶   ^KJIT3J(#  
accountant 會計員   O5Xu(q5+  
accounting 會計   }]H_|V*f  
accounting system 會計制度   <99Xg_e  
accounts payable 應付賬款   j5:{H4?  
accounts receivable 應收賬款   )5 j%."  
accumulated profits 累積利益   WeTsva+  
adjusting entry ?#123;整記錄   &@xixbg  
adjustment ?#123;整   _KkLH\1g$  
administration expense 管理費用   A8R}W=  
advances 預付   O9k9h RE]z  
advertising expense 廣告費   WoiK _Ud  
agency 代理   v&B*InR?+  
agent 代理人   *_z5Pa`A  
agreement 契約   lc=C  
allotments 分配數   ^V~rS8]gj  
allowance 津貼   G8lR_gD"!  
amalgamation 合併   T}X#I'Z  
amortization 攤銷   .sA?}H#wb  
amortized cost 應攤成本   t "J"G@1)  
annuities 年金   & ;+u.X  
applied cost 已分配成本   !z;a>[T'  
applied expense 已分配費用   )BY\c7SG  
applied manufacturing expense 己分配製造費用   @l^=&53T  
apportioned charge 攤派費用   _e=R[  
appreciation 漲價   1Q6WpS  
article of association 公司章程   por[p\M.  
assessment 課稅   0f 1Lu) 2  
assets 資產   lV-7bZ  
attorney fee 律師費   _1`*&k JL~  
audit 審計   vvLm9T
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auditor 審計員   hp}J_/+4n  
average 平均數   lu(<(t,Lbs  
average cost 平均成本   0EYK3<k9!  
bad debt 壞賬   [BHf>  
balance 餘額   OCF\*Sx  
balance sheet 資產負債表   j3rBEQ,R  
bank account 銀行賬戶   a'ViyTBo  
bank balance 銀行結存   ]+W+8)f1M  
bank charge 銀行手續費   Nf>1`eP  
bank deposit 銀行存款   E{d Mdz  
bank discount 銀行貼現  
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bank draft 銀行匯票   J56+eC(  
bank loan 銀行借款   IEdC _6G  
bank overdraft 銀行透支   Xz0jjO,  
bankers acceptance 銀行承兌   =/"Of  
bankruptcy 破產   5DfAL;o!  
bearer 持票人   X|H%jdta  
beneficiary 受益人   dfe 9)m>  
bequest 遺產   Mu18s}  
bill 票據    c/I.`@  
bill of exchange 匯票   x{C=rdp__  
bill of lading 提單   @YP\!#"8  
bills discounted 貼現票據   [SgP1>M  
bills payable 應付票據   ]?xF'3#  
bills receivable 應收票據   k'wF+>  
board of directors 董事會   E)>~0jv  
bonds 債券   UnZ*"%  
bonus 紅利   rB|D^@mG  
book value 賬面價值   ;"&^ckP  
bookkeeper 簿記員   [syuoJ  
bookkeeping 簿記   gy _86y@  
branch office general ledger 支店往來賬戶   <oPo?r|oM|  
broker 經紀人   O: sj
f?z  
brought down 接前   (^Xp\dyZL  
brought forward 接上頁   L._I"g5 H9  
budget 預算   7[QU *1bk  
by-product 副產品   XZA3TZ  
by-product sales 副產品銷售   t-lWvxXe  
capital 股本   nbw&+dcJ8  
capital income 資本收益   :KZI+  
capital outlay 資本支出    "= H7p3  
capital stock 股本   Fm{Ri=X<:  
capital stock certificate 股票   LS4c|Dv  
carried down 移後   GdR>S('  
carried forward 移下頁   ?};}#%971  
cash 現金   \*!?\Ko`W  
cash account 現金賬戶   SMk{159q&  
cash in bank 存銀行現金   J& +s  
cash on delivery 交貨收款   B @UaaWh  
cash on hand 庫存現金   1#Dpj.cO#  
cash payment 現金支付   z['>`Kt  
cash purchase 現購   H]Q Z4(  
cash sale 現沽   $.cNY+ k  
cashier 出?#123;員   a|32Pn  
cashiers check 本票   1okL]VrI  
certificate of deposit 存款單折   09eS&J<R  
certificate of indebtedness 借據   @h X  
certified check 保付支票   G[r_|-^S  
certified public accountant 會計師   (}"r 5  
charges 費用   75@){ :  
charge for remittances 匯水手續費   V{$(#r  
charter 營業執照  
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chartered accountant 會計師   "a-Ex ]  
chattles 動產   F^IYx~:  
check 支票   J+[&:]=P  
che stub 支票存根   DL|,:2`  
closed account 己結清賬戶   5P -IZ8~$  
closing 結算   6/T hbD-C  
closing entries 結賬紀錄   q>%KIBh(  
closing stock 期末存貨   EkEM|<GNd  
closing the book 結賬   2JYyvJ>  
columnar journal 多欄日記賬   D.j'n-yw  
combination 聯合   g[44YrRD  
commission 佣金   oU$Niw9f  
commodity 商品   X(?.*m@+TB  
common stock 普通股   WHqp7NPl  
company 公司   &'N{v@Oi)  
compensation 賠償   PNd]Xmv)  
compound interest 複利   4!d&Zc>C4  
consignee 承銷人   .Hl]xI$;+  
consignment 寄銷   iT% aAVs  
consignor 寄銷人   za1MSR  
consolidated balance sheet 合併資產負債表   J8J~$DU\Gv  
consolidated profit and loss account 合併損益表   IaH8#3+a  
consolidation 合併   j=r`[Bm  
construction cost 營建成本   |J'@-*5?[8  
construction revenue 營建收入   X7?p$!M6;B  
contract 合同   K\nN2y  
control account 統制賬戶    3p"VmO  
copyright 版權   &kHp}\  
corporation 公司   S WVeUL#5  
cost 成本   VThcG( NF  
cost accounting 成本會計   @T._   
cost of labour 勞工成本   wRgmw 4  
cost of production 生產成本   (8qMF{  
cost of manufacture 製造成本   kT Ab <  
cost of sales 銷貨成本   m(s(2 wq"f  
cost price 成本價格   M3odyO(  
credit 貸方   >zFe)  
credit note 收款通知單   wXMKQ)$(  
creditor 債權人   D*o_IrG_(  
crossed check 橫線支票   CuR\JKdRo  
current account 往來活期賬戶   3DV';  
current asset 流動資產   Y _m4:9p  
current liability 流動負債   xpxUn8.  
current profit and loss 本期損益  
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debit 借方   LUl6^JU  
debt 債務   /WRS6n  
debtor 債務人   \-0@9E<D  
deed 契據   }7RR",w  
deferred assets 遞延資產   zu5'Ex`gQa  
deferred liabilities 遞延負債   A`TVV
 
delivery 交貨   Jor>YB`X  
delivery expense 送貨費   `ky< *  
delivery order 出貨單   am{f<v,EI  
demand draft 即期匯票   N#Y%+1  
demand note 即期票據   d=o|)kV  
demurrage charge 延期費   0Jm6 r4s?  
deposit 存款   --d<s  
deposit slip 存款單   (8TB*BhQ_  
depreciation 折舊   ,=O`'l>K  
direct cost 直接成本   ~YA* RCe  
direct labour 直接人工   K:Wxx"  
director 董事   -$f~V\M  
discount 折扣   MIo<sJuv  
discount on purchase 進貨折扣   jGl8y!aM  
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