[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。   m(*CuM[E  
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acceptance 承兌   9FJU'$FN  
account 賬戶   p m3?  
accountant 會計員   TyGXDU  
accounting 會計   h r*KDT^!  
accounting system 會計制度   33"{"2==`  
accounts payable 應付賬款   mQo]k  
accounts receivable 應收賬款   3YA !2  
accumulated profits 累積利益   {,P&05iSi  
adjusting entry ?#123;整記錄   W!GgtQw{F  
adjustment ?#123;整   G^r^" j  
administration expense 管理費用   jr~76  
advances 預付   pX6OhwkTK  
advertising expense 廣告費   0r:8ni%cL  
agency 代理   (_U&EX%  
agent 代理人   xJc'tT6@  
agreement 契約   qC`"<R=GX  
allotments 分配數   mIl^  
allowance 津貼   MEq ()}7P  
amalgamation 合併   o7]h;Zg5r  
amortization 攤銷   .`xcR]PQ  
amortized cost 應攤成本   1Voo($q.  
annuities 年金   ?A,gDk/#  
applied cost 已分配成本   d-xKm2sH  
applied expense 已分配費用  
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applied manufacturing expense 己分配製造費用   >UR-37g{p  
apportioned charge 攤派費用   o8Q(,P  
appreciation 漲價   KWN0$*4  
article of association 公司章程   }ndH |,  
assessment 課稅   A+;]# 1y(D  
assets 資產   (w"z
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attorney fee 律師費   }JrM!'  
audit 審計   F!^ Y!Y@H  
auditor 審計員   0+cRUH9Ew  
average 平均數   ZaXK=%
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average cost 平均成本   _3hCu/BV  
bad debt 壞賬   B\Rq0N]' M  
balance 餘額   ad i5h  
balance sheet 資產負債表   8oN4!#:  
bank account 銀行賬戶   F N(&3Ull  
bank balance 銀行結存   UmInAH4  
bank charge 銀行手續費   ?ew^%1!W.  
bank deposit 銀行存款   z\fD}`^8  
bank discount 銀行貼現   /M B0%6m  
bank draft 銀行匯票   Y:*mAv;&  
bank loan 銀行借款   bpKMQrwd  
bank overdraft 銀行透支   #r:J,D6*   
bankers acceptance 銀行承兌   Njz,y}\
 
bankruptcy 破產   zS|%+er~zO  
bearer 持票人   D zl#[|q  
beneficiary 受益人   \!z=x#!O$  
bequest 遺產   VaSw}q/o:/  
bill 票據   >n vreis  
bill of exchange 匯票   C=%go1! $  
bill of lading 提單   .R biF  
bills discounted 貼現票據   =NyzX&H6  
bills payable 應付票據   N-K.#5  
bills receivable 應收票據   6t/})Xv  
board of directors 董事會   N|7 <*\o  
bonds 債券   klJDYFX=HK  
bonus 紅利   >2>xr"  
book value 賬面價值   *~2jP;$  
bookkeeper 簿記員   YM+}Mmu  
bookkeeping 簿記   z9;vE7n!  
branch office general ledger 支店往來賬戶   pB?a5jpA  
broker 經紀人   -+Quw2465^  
brought down 接前   My_fm?n  
brought forward 接上頁   fB;'U  
budget 預算   otX#}} +  
by-product 副產品   McH*J j
  
by-product sales 副產品銷售   kD MS7y<s  
capital 股本   POUB{ba  
capital income 資本收益   EX8]i,s|E  
capital outlay 資本支出   AVNB)K"  
capital stock 股本   {vA;#6B|  
capital stock certificate 股票   dA\>z[n=  
carried down 移後   :qgdn,Me  
carried forward 移下頁   +=u*!6S  
cash 現金   Nk}Hvg*(  
cash account 現金賬戶   '>'h
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cash in bank 存銀行現金   :Q$3P+6a  
cash on delivery 交貨收款   z?1G
J8  
cash on hand 庫存現金   K<Ct  
cash payment 現金支付   q2gc.]K\  
cash purchase 現購   xH3SVn(I  
cash sale 現沽   alHwN^GhP  
cashier 出?#123;員   ;hd> v&u#  
cashiers check 本票   \mWXr*;  
certificate of deposit 存款單折   e/@udau  
certificate of indebtedness 借據   K%Q^2"Eb0  
certified check 保付支票   fVR ~PG0  
certified public accountant 會計師   ,,BNUj/:  
charges 費用   ub4(mS  
charge for remittances 匯水手續費   ZpI_/  
charter 營業執照   Dtd bQF  
chartered accountant 會計師   rYm<U!k  
chattles 動產   -uO< ]  
check 支票   GXJ3E"_.  
che stub 支票存根   |a\s
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closed account 己結清賬戶   Ie4*#N_  
closing 結算   #c/v2  
closing entries 結賬紀錄   #)cRD#0  
closing stock 期末存貨   s#* mn  
closing the book 結賬   '[\%P2c)Q  
columnar journal 多欄日記賬   8Bhot,u'T  
combination 聯合   >]C;sP  
commission 佣金   H,3$TNXy  
commodity 商品   9R.tkc|K  
common stock 普通股   R+!2 j  
company 公司   B*DH^";t  
compensation 賠償   ?7a<V+V:  
compound interest 複利   a x 7 M  
consignee 承銷人   "lN<v=  
consignment 寄銷   T("Fh}  
consignor 寄銷人   6LvUi|~"<  
consolidated balance sheet 合併資產負債表   c%uhQ62  
consolidated profit and loss account 合併損益表   2px5>4<  
consolidation 合併   {p6",d."N&  
construction cost 營建成本   :Q\h'$C  
construction revenue 營建收入   wJ IJPYTK  
contract 合同   mYt(`S*q  
control account 統制賬戶   kAy.o  
copyright 版權   1egryp  
corporation 公司   /!AdX0dx  
cost 成本   rM>&!?y+  
cost accounting 成本會計   {-17;M$  
cost of labour 勞工成本   |C-B=XE;3  
cost of production 生產成本   WNL3
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cost of manufacture 製造成本   @}fnR(fS  
cost of sales 銷貨成本   Iun!rv  
cost price 成本價格  
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credit 貸方   4eIu@ ";!  
credit note 收款通知單   pF"z)E|^  
creditor 債權人   06Uxd\E~  
crossed check 橫線支票   3)dT+lZ  
current account 往來活期賬戶   zROyG  
current asset 流動資產   G9VzVx#T#  
current liability 流動負債   Saz+GQ G  
current profit and loss 本期損益   6[qRb+ds  
debit 借方   ^/g&Q  
debt 債務   vBM\W%T|d  
debtor 債務人   &V$'{  
deed 契據   9=JU&/!  
deferred assets 遞延資產   ={feN L  
deferred liabilities 遞延負債   1N#TL"lMS  
delivery 交貨   1/1P;8F@G  
delivery expense 送貨費   iZ_R oJ  
delivery order 出貨單   bWMM[ pnL  
demand draft 即期匯票   lbv, jS  
demand note 即期票據   AA05wpu8  
demurrage charge 延期費   wz6e^ g  
deposit 存款   );Gt!]p`;  
deposit slip 存款單   gB~SCl54  
depreciation 折舊   WtlIrdc  
direct cost 直接成本   53(m9YLk  
direct labour 直接人工   0/] @#G 2  
director 董事   fylaH(LER  
discount 折扣   yUH8  
discount on purchase 進貨折扣   u $sX6  
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