[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。   e'Th[ wJ  
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acceptance 承兌   =!%+ sem  
account 賬戶   y~\K~qjd  
accountant 會計員   (j;6}@  
accounting 會計   sj?7}(s  
accounting system 會計制度   ] 1<O [d  
accounts payable 應付賬款   *qm@;!C  
accounts receivable 應收賬款   L'Fy\K\  
accumulated profits 累積利益   g+98G8R  
adjusting entry ?#123;整記錄   v/yt C/WH"  
adjustment ?#123;整   8L7ZWw d  
administration expense 管理費用   qSWnv`hL  
advances 預付   W}U-u{Z  
advertising expense 廣告費   ^J=l]  l  
agency 代理   p KF>_\   
agent 代理人   /n SmGAO  
agreement 契約   2!35Tj"RFE  
allotments 分配數   Mo2b"A;}|  
allowance 津貼   p7;/| ]o3  
amalgamation 合併   q0hg0DC[;  
amortization 攤銷   HjAQF?;V  
amortized cost 應攤成本   ;9hi2_luV  
annuities 年金   C%csQ m  
applied cost 已分配成本   )R2 BTE:  
applied expense 已分配費用   e/;chMCq  
applied manufacturing expense 己分配製造費用   HwH Wi  
apportioned charge 攤派費用   $3Ct@}=n  
appreciation 漲價   p ft6 @'q  
article of association 公司章程   &ns !\!  
assessment 課稅   < g<Lf[n$  
assets 資產   R;_U BQ)  
attorney fee 律師費   *$Df)iI6  
audit 審計   -m:i~^ u  
auditor 審計員   0NB6S&lI^k  
average 平均數   ~iZMV ?w  
average cost 平均成本   MhNDf[W>  
bad debt 壞賬   cia4!-#  
balance 餘額   jy] hP?QG  
balance sheet 資產負債表   @JWoF^U  
bank account 銀行賬戶   Xp=Y<`dX  
bank balance 銀行結存   3 G?^/nB  
bank charge 銀行手續費   yVyh'd:Ik  
bank deposit 銀行存款   _G!lQ)
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bank discount 銀行貼現   *JX)q  
bank draft 銀行匯票   *@q+A1P7@  
bank loan 銀行借款   >69+e+|I  
bank overdraft 銀行透支   \:8eN}B  
bankers acceptance 銀行承兌   G"=tQ$ZU  
bankruptcy 破產   x-0IxWD%  
bearer 持票人   ${#5$U+kI  
beneficiary 受益人   EdA_Hf  
bequest 遺產   @^y/V@lDm  
bill 票據   N7%+n*Z  
bill of exchange 匯票   <R7*
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bill of lading 提單   :".:Wd  
bills discounted 貼現票據   O~g_rcG  
bills payable 應付票據    U&PAs e  
bills receivable 應收票據   _7YAF,@vT  
board of directors 董事會   mf'N4y%  
bonds 債券   2 *
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bonus 紅利   )^uLZMNaI  
book value 賬面價值   ch<Fi%)  
bookkeeper 簿記員   U`JzE"ps]  
bookkeeping 簿記   ~1pJQ)!zlq  
branch office general ledger 支店往來賬戶   />XfK,c-  
broker 經紀人   a}a_&rf~Z  
brought down 接前   z12[vN   
brought forward 接上頁   hi >Ii2T  
budget 預算   /d5_-AB(v  
by-product 副產品   EH"iK2n\
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by-product sales 副產品銷售   sJX/YGHt  
capital 股本   j?1\E9&4-Q  
capital income 資本收益   PG9won5_  
capital outlay 資本支出   Phl't~k  
capital stock 股本   p2
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capital stock certificate 股票   FyYQ4ov0&o  
carried down 移後   -Q;5A;sr2  
carried forward 移下頁   ?L#C'Lz2+  
cash 現金   1 ,oC:N  
cash account 現金賬戶   !&TbE@Xk  
cash in bank 存銀行現金   yw5MlZ4P=  
cash on delivery 交貨收款   sMli!u  
cash on hand 庫存現金   geWis(#J  
cash payment 現金支付   gLQWL}0O  
cash purchase 現購    r_]wa  
cash sale 現沽   E=w$r  
cashier 出?#123;員   E$/`7p8)  
cashiers check 本票   bK; -Xcm  
certificate of deposit 存款單折   ?]f+)tCMs  
certificate of indebtedness 借據   -B$oq8)n*  
certified check 保付支票   ^LTLyt)/  
certified public accountant 會計師   fyx-VXu  
charges 費用   gE J mMh  
charge for remittances 匯水手續費   +H_Jr'/  
charter 營業執照   X#5dd.RR  
chartered accountant 會計師   dW<.  
chattles 動產   DTN@b!  
check 支票   q^Lj)zmnK  
che stub 支票存根   zY(*Xk  
closed account 己結清賬戶   N{iBVl  
closing 結算   [+gX6  
closing entries 結賬紀錄    *D F5sY  
closing stock 期末存貨   e>1^i;f  
closing the book 結賬   J$&!Y[0  
columnar journal 多欄日記賬   M9]O!{sq  
combination 聯合   K8{j oh  
commission 佣金   \,[Qg#W$u  
commodity 商品   p{!aRB%   
common stock 普通股   Y:G6Nd VFM  
company 公司   R+gh 2 6e  
compensation 賠償   TxwZA  
compound interest 複利   9+9}^B5@A  
consignee 承銷人   >9F,=63A  
consignment 寄銷   ;7 i 0ko9  
consignor 寄銷人   zrU0Y
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consolidated balance sheet 合併資產負債表   O~9 %!LAu  
consolidated profit and loss account 合併損益表   ;f[Ki$7  
consolidation 合併   q>r9ooN  
construction cost 營建成本   I o7pp(  
construction revenue 營建收入   =]\,I'  
contract 合同   x+nrdW+  
control account 統制賬戶   -a]oN:ERb  
copyright 版權   /`D] m?  
corporation 公司   iYHD:cg)~  
cost 成本   ]&yO>\MgJB  
cost accounting 成本會計   w@nN3U+  
cost of labour 勞工成本   @8|-
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cost of production 生產成本    #It{B  
cost of manufacture 製造成本   :doP66["!  
cost of sales 銷貨成本   +kH*BhSj  
cost price 成本價格   X82sw>Y  
credit 貸方   ep3_G\m  
credit note 收款通知單   nmc=RK^cM  
creditor 債權人   Cq u/(=  
crossed check 橫線支票   B y6:
 
current account 往來活期賬戶   KKa"Ba$g  
current asset 流動資產   E0>4Q\n{  
current liability 流動負債   -#Yg B5  
current profit and loss 本期損益   :bW}*0b-  
debit 借方   W4QVWn %3  
debt 債務   M=x/PrY"R  
debtor 債務人   WHvN6  
deed 契據   . CLiv  
deferred assets 遞延資產   t}qoIxy)  
deferred liabilities 遞延負債   n+rAbn5o$  
delivery 交貨   = YB3^Z  
delivery expense 送貨費   y{s?]hLk
 
delivery order 出貨單   st|$Fu  
demand draft 即期匯票   X/];*='Q  
demand note 即期票據   ZBdZr  
demurrage charge 延期費   b@Ik c<  
deposit 存款   V (= ~p[  
deposit slip 存款單   (".`#909  
depreciation 折舊   Z%N{Y x(  
direct cost 直接成本   un6grvxr  
direct labour 直接人工   c|:H/Y2n|  
director 董事   7sC$hm]  
discount 折扣   ,@khV  
discount on purchase 進貨折扣   d&(GIH E&d  
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