[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。   44w "U%+  
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acceptance 承兌   j9w{=( MV  
account 賬戶   t$p%UyVE  
accountant 會計員   WP Gp(Xw  
accounting 會計   AAuwE&Gg  
accounting system 會計制度   n{qVF#N_  
accounts payable 應付賬款   BZKg:;9  
accounts receivable 應收賬款   +z#+}'mT%  
accumulated profits 累積利益   V\Y,4&bI  
adjusting entry ?#123;整記錄   &B1!,joH~  
adjustment ?#123;整   +afkpvj8  
administration expense 管理費用   m(1ot M9  
advances 預付   N6T  
advertising expense 廣告費   FP
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agency 代理   V$iA3)7W%  
agent 代理人   0R0_UvsXU  
agreement 契約   D5xTuv9T  
allotments 分配數   paYS<8In  
allowance 津貼   KG96;l@'(  
amalgamation 合併   `#r/L@QI  
amortization 攤銷   .:B0(4Mj  
amortized cost 應攤成本   E0aFHC[  
annuities 年金   { i4`-w  
applied cost 已分配成本   \l# H#~  
applied expense 已分配費用   /}%C'  
applied manufacturing expense 己分配製造費用   jaVx9FR+  
apportioned charge 攤派費用   gdh|X[d  
appreciation 漲價   Xi+l1xe  
article of association 公司章程   }dqOE-"I"n  
assessment 課稅   a^X% (@Sg  
assets 資產   vS:=%@c>ta  
attorney fee 律師費   qC=ZH#  
audit 審計   Z^J)]UL/  
auditor 審計員   rJtk4hOF  
average 平均數   EpCNp FQT<  
average cost 平均成本   hh.`Yu L  
bad debt 壞賬   2$2@?]|?  
balance 餘額   LJ9#!r@H  
balance sheet 資產負債表   yM(
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bank account 銀行賬戶   jH;L7
 
bank balance 銀行結存   :;LaV  
bank charge 銀行手續費   UIZ9"Da  
bank deposit 銀行存款   O`PQ4Q*F  
bank discount 銀行貼現   N[DKA1Ei  
bank draft 銀行匯票   N>g6KgX{K  
bank loan 銀行借款   j.V
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bank overdraft 銀行透支   #k!;=\FV  
bankers acceptance 銀行承兌   O -p^S  
bankruptcy 破產   h^w# I  
bearer 持票人   :Fh_Ya0  
beneficiary 受益人   &4M,)Q (  
bequest 遺產   qA25P<  
bill 票據   OKj\>3  
bill of exchange 匯票   _?bF;R  
bill of lading 提單   |OZ>
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bills discounted 貼現票據   A9Pq}3U  
bills payable 應付票據   b=L|GV@$  
bills receivable 應收票據   'k<~HQr  
board of directors 董事會   /CbM-jf  
bonds 債券   iRv\:.aQ.  
bonus 紅利   3#F"UG2,_  
book value 賬面價值   [W dxMU  
bookkeeper 簿記員   ws,VO*4  
bookkeeping 簿記   /$FpceB!W  
branch office general ledger 支店往來賬戶   7L]Y.7>  
broker 經紀人   78]( ZYJV  
brought down 接前   =#%Vs>G  
brought forward 接上頁   4]%MrSjS  
budget 預算   k4"O}jQO  
by-product 副產品   `#j; \  
by-product sales 副產品銷售   u1Wixjd|  
capital 股本   BG]|iHi  
capital income 資本收益   COH>B1W@  
capital outlay 資本支出   Of<Vr.m{R  
capital stock 股本   SK ,UW6h  
capital stock certificate 股票   CzmB76zy.  
carried down 移後   f4|ir3oy  
carried forward 移下頁   _M
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cash 現金   """eU,"  
cash account 現金賬戶   8Urj;KkD  
cash in bank 存銀行現金   quq!Jswn  
cash on delivery 交貨收款   NnY+=#j7 L  
cash on hand 庫存現金   >kDkvg1"  
cash payment 現金支付   .bRDz:?j  
cash purchase 現購   ;PMy9H  
cash sale 現沽   Wr4Ob*2iD  
cashier 出?#123;員   XIp>PcU^  
cashiers check 本票   9tCF m.m  
certificate of deposit 存款單折   eTY(~J#'  
certificate of indebtedness 借據   buMST&  
certified check 保付支票   8Tp!b %2.  
certified public accountant 會計師   ;\Pq  
charges 費用   AUr~b3< 6
 
charge for remittances 匯水手續費   Z.U8d(  
charter 營業執照   d{]2Q9g  
chartered accountant 會計師   _Oc\hW  
chattles 動產   aR%E"P-6l  
check 支票   GVM)-Dp]  
che stub 支票存根   z3yAb"1Hg  
closed account 己結清賬戶   xJ\>;$CY  
closing 結算   }>'1Qg  
closing entries 結賬紀錄   $~1~+s0$  
closing stock 期末存貨   1@^*tffL:  
closing the book 結賬   @dvb%A&Pur  
columnar journal 多欄日記賬   Ve[&_ (fP  
combination 聯合   L:UPS&)  
commission 佣金   iE"+-z\U  
commodity 商品   p8E6_%Rw  
common stock 普通股   hx;0h&L  
company 公司   wD $sKd  
compensation 賠償   0NyM|  
compound interest 複利   I@I-QiI  
consignee 承銷人   ;0O>$|kg  
consignment 寄銷    <+p{U(  
consignor 寄銷人   U)qG]RI  
consolidated balance sheet 合併資產負債表   ;:w0%>X^  
consolidated profit and loss account 合併損益表   0JV|wd8j  
consolidation 合併   SbD B[O%  
construction cost 營建成本   .^[{~#Pc*  
construction revenue 營建收入   dpB\=  
contract 合同   1&utf0TX6q  
control account 統制賬戶  
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copyright 版權   z_t%n<OvK  
corporation 公司   rL6Y4u0e%  
cost 成本   Uk0 0lPG.U  
cost accounting 成本會計   |OO2>(Fj  
cost of labour 勞工成本   %xP'*EaM?  
cost of production 生產成本   xn2f!\%p  
cost of manufacture 製造成本   RhSoD.Da  
cost of sales 銷貨成本   *nV*WUS3  
cost price 成本價格   42.y.LtZ  
credit 貸方   3t:/Guyom8  
credit note 收款通知單   )'ax
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creditor 債權人   ^wb$wtL('  
crossed check 橫線支票   k'-5&Q  
current account 往來活期賬戶   k6^!G"  
current asset 流動資產   )L$)qfQ~x  
current liability 流動負債   U oG+du[  
current profit and loss 本期損益   >VB*Xt\C&  
debit 借方   YiTVy/  
debt 債務   n_P2l<F~/x  
debtor 債務人   DM3 %+ xY  
deed 契據   ,qK3 3Bn  
deferred assets 遞延資產   e<HHgC#J  
deferred liabilities 遞延負債   G[a&r   
delivery 交貨   w8(z\G_0  
delivery expense 送貨費   g I@I.=y  
delivery order 出貨單   K&TO
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demand draft 即期匯票   _|s'0F/t  
demand note 即期票據   bt0Q6v5  
demurrage charge 延期費   71OQ?fc  
deposit 存款   ~zL DLr=  
deposit slip 存款單   #0 eop>O  
depreciation 折舊   ;hJz'&UWQ  
direct cost 直接成本   yFjjpEpnFt  
direct labour 直接人工   L31#v$
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director 董事   05Y4=7,!  
discount 折扣   Q<2`ek  
discount on purchase 進貨折扣   s=83a{#K  
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