[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。   Ej.D!@   
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acceptance 承兌   8hAI l  
account 賬戶   # + n &  
accountant 會計員   OtQKDpJq  
accounting 會計   rRC3^X`u  
accounting system 會計制度   L/<Up   
accounts payable 應付賬款   \dufKeiS&a  
accounts receivable 應收賬款   %@pTEhpF  
accumulated profits 累積利益   "#e2"=3*  
adjusting entry ?#123;整記錄   _MMz x2}  
adjustment ?#123;整   !lu$WJ{M  
administration expense 管理費用   \V: _Zs  
advances 預付   CB?.|)Xam  
advertising expense 廣告費   8^< -;  
agency 代理   3_Oq4/
 
agent 代理人   Oa@X! \  
agreement 契約   )]qFI"B7  
allotments 分配數   wu 3uu1J  
allowance 津貼   =4Ex' %%(U  
amalgamation 合併   T<!`~#kM  
amortization 攤銷   h)A+5^
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amortized cost 應攤成本   !+fHdB  
annuities 年金   @ZX{q~g!  
applied cost 已分配成本  
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applied expense 已分配費用   (!M
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applied manufacturing expense 己分配製造費用   Ud{-H_m+  
apportioned charge 攤派費用   &BE[=& |  
appreciation 漲價   qRB%G<H  
article of association 公司章程   GD< Afni  
assessment 課稅   CT"0"~~  
assets 資產   4] DmgOru%  
attorney fee 律師費   K90Zf  
audit 審計   QAb[M\G  
auditor 審計員   _BW$?:)9  
average 平均數   :; ??!V  
average cost 平均成本   1bj75/i<6  
bad debt 壞賬   @ )}Vk  
balance 餘額   rx^pGVyg  
balance sheet 資產負債表   Wg}#{[4  
bank account 銀行賬戶   9`09.`U9[  
bank balance 銀行結存   YnI   
bank charge 銀行手續費   x$s
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bank deposit 銀行存款   rxDule3m  
bank discount 銀行貼現   Ke'bH  
bank draft 銀行匯票   Wa[~)A  
bank loan 銀行借款   d[SC1J  
bank overdraft 銀行透支   possM'vC  
bankers acceptance 銀行承兌    ^5;Y  
bankruptcy 破產   ;#Mq=Fr-SG  
bearer 持票人   z*9/"M  
beneficiary 受益人   EkTen:{G  
bequest 遺產   /H3,v8J@  
bill 票據   /6S/a*`<X  
bill of exchange 匯票   8{d`N|k  
bill of lading 提單   EO| kiC  
bills discounted 貼現票據   VUNQ@{ST|1  
bills payable 應付票據   ;'<K}h
 
bills receivable 應收票據   F48 `1+  
board of directors 董事會   /pyKTZ|  
bonds 債券   OEAF.  
bonus 紅利   VVe>}  
book value 賬面價值   <!w-op2@ir  
bookkeeper 簿記員   8^4X/n  
bookkeeping 簿記   ]AHi$Xx  
branch office general ledger 支店往來賬戶   nt5 ~"8  
broker 經紀人   n*O/X  
brought down 接前   @*2FG\c<  
brought forward 接上頁   a.] !  
budget 預算   <MfB;M  
by-product 副產品   xH'H! 8  
by-product sales 副產品銷售   47icy-@kg  
capital 股本   qc`_&!*D  
capital income 資本收益   '2.F-~  
capital outlay 資本支出   sxsM%Gb?H  
capital stock 股本   b1 KiO2 E  
capital stock certificate 股票   nFB;!r  
carried down 移後   @Sv  ?Ar  
carried forward 移下頁   ?>AhC{  
cash 現金   Ok*:;G @  
cash account 現金賬戶   c/x(v=LW  
cash in bank 存銀行現金   wCI.jGSBW  
cash on delivery 交貨收款   3cfkJ|fuwe  
cash on hand 庫存現金   s]2k@3|e  
cash payment 現金支付    vb70~k  
cash purchase 現購   m' aakq  
cash sale 現沽   @D60  
cashier 出?#123;員   )FHaJ*&d  
cashiers check 本票   h1Q7(8=Eg  
certificate of deposit 存款單折   v=`VDQWq  
certificate of indebtedness 借據   WrD20Q$9Q  
certified check 保付支票   zg5u  
certified public accountant 會計師   N.
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charges 費用   Y.hrU*[J0  
charge for remittances 匯水手續費   S`*al<m  
charter 營業執照   JT:9"lmJz,  
chartered accountant 會計師  
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chattles 動產   `9wz:s QtP  
check 支票   |H@M-  
che stub 支票存根   aFC3yMKXh  
closed account 己結清賬戶   Z]Qm64^I  
closing 結算   >T(f  
closing entries 結賬紀錄   m|-O/6~  
closing stock 期末存貨   [&zP$i&  
closing the book 結賬   `i.f4]r  
columnar journal 多欄日記賬   -iW[cj R`$  
combination 聯合   Lv_6Mf(  
commission 佣金   ^iI^)  
commodity 商品   Z v~ A9bB  
common stock 普通股   d-?~O~qD|!  
company 公司   De^is^{  
compensation 賠償   w1GCjD*y  
compound interest 複利   ;bA9(:?  
consignee 承銷人   Xz5=fj&  
consignment 寄銷   (te\!$  
consignor 寄銷人   {$s:N&5  
consolidated balance sheet 合併資產負債表   .<j8>1  
consolidated profit and loss account 合併損益表   /`'50Cj  
consolidation 合併   d?S<h`{x   
construction cost 營建成本   hwXp=not(  
construction revenue 營建收入   f?{Y<M~]  
contract 合同   !W3Le$aL  
control account 統制賬戶   NuP@eeF>,  
copyright 版權   @*_K#3  
corporation 公司   xApa+j6I  
cost 成本   8F@6 ^9C  
cost accounting 成本會計   v:vA=R2  
cost of labour 勞工成本   ,:v}gS?Uq  
cost of production 生產成本   k?";$C}#  
cost of manufacture 製造成本   ^<E,aCy  
cost of sales 銷貨成本   k (7!W  
cost price 成本價格   '@:;oe@]  
credit 貸方   qM9GW`CKA  
credit note 收款通知單   JTb<uC  
creditor 債權人   t7~mW$}O  
crossed check 橫線支票   a v`eA`)S  
current account 往來活期賬戶   >^jm7}+hb  
current asset 流動資產   xQD#; 7  
current liability 流動負債   PD$'xY|1=  
current profit and loss 本期損益   BHK_=2WYz  
debit 借方   LEhi/>T  
debt 債務   E@@quK  
debtor 債務人   oOD|FrlY  
deed 契據   1/{:}9Z@  
deferred assets 遞延資產   ]>AW  
deferred liabilities 遞延負債  
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delivery 交貨   /stED{j,  
delivery expense 送貨費   V~+Unn  
delivery order 出貨單   t]vz+VQ  
demand draft 即期匯票   /qp`xJ  
demand note 即期票據   $@U`zy
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demurrage charge 延期費   $Z(zO;k.  
deposit 存款   7v
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deposit slip 存款單   x/Ds` \  
depreciation 折舊   My[L3KTTp  
direct cost 直接成本   6iTDk  
direct labour 直接人工   g=%W"v  
director 董事   '2 )d9_ w  
discount 折扣   O/<jt'  
discount on purchase 進貨折扣   dB/Epc&   
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