[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。   )prpG !  
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acceptance 承兌   m{pL< g^M  
account 賬戶   g.DgJX&i  
accountant 會計員   CEYHD?9k8  
accounting 會計   XS9k&~)*  
accounting system 會計制度   QlJCdCSy  
accounts payable 應付賬款   Bf1GHnXv  
accounts receivable 應收賬款   TnM}|~V  
accumulated profits 累積利益   Zdh4CNEeFP  
adjusting entry ?#123;整記錄   wIxLr{  
adjustment ?#123;整   YH':cze  
administration expense 管理費用   X?>S24I"9  
advances 預付   K W04  
advertising expense 廣告費   L2{tof  
agency 代理   .a=M@;p  
agent 代理人   b\=0[kBQw  
agreement 契約   +R2
 
allotments 分配數   &JfyXM[]  
allowance 津貼   oVl:./(IB  
amalgamation 合併   >GT0x  
amortization 攤銷   8"oS1W  
amortized cost 應攤成本   a2dF(H  
annuities 年金   %=# &\ldPS  
applied cost 已分配成本   *>_:E6)  
applied expense 已分配費用   5U1@wfKE3>  
applied manufacturing expense 己分配製造費用   YI%7#L7C  
apportioned charge 攤派費用   JFYeOmR+l  
appreciation 漲價   71K6] ~<  
article of association 公司章程   2$\1
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assessment 課稅   yc%AkhX*  
assets 資產   Kwh3SU=L}  
attorney fee 律師費   1O(fI|gc
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audit 審計   @Z3b
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auditor 審計員   eWwSD#N#  
average 平均數   *ArzXhs[  
average cost 平均成本   ZR..>=  
bad debt 壞賬   d:A+s>`$M  
balance 餘額   JG/sKOlA  
balance sheet 資產負債表   >IoOCQQ*  
bank account 銀行賬戶   v]VIUVd  
bank balance 銀行結存   }
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bank charge 銀行手續費   (6 0,0 |s  
bank deposit 銀行存款   !vImmhI!I  
bank discount 銀行貼現   "Jv&=zJ  
bank draft 銀行匯票   [c>X Q  
bank loan 銀行借款   %#7M~RB[  
bank overdraft 銀行透支   )j6S<mn  
bankers acceptance 銀行承兌   s)]|zu0"Ku  
bankruptcy 破產   o"[qPZd>  
bearer 持票人   x!I7vs~~zW  
beneficiary 受益人   rycscE4,  
bequest 遺產   cG"jrQ  
bill 票據   z2"2Xqy<U  
bill of exchange 匯票   l l&iMj]  
bill of lading 提單   F+hsIsQ  
bills discounted 貼現票據   <#`<Ys3b*!  
bills payable 應付票據   i& _sb
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bills receivable 應收票據   DCwldkdJN  
board of directors 董事會   X^aujK^ @  
bonds 債券   !>>$'.nb@~  
bonus 紅利   Oh8;YE-%  
book value 賬面價值   #lJF$  
bookkeeper 簿記員   Ui?
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bookkeeping 簿記   w5~<jw%>  
branch office general ledger 支店往來賬戶   Ma{|+\Q.Z  
broker 經紀人   + FL
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brought down 接前   f3yZx!K_Br  
brought forward 接上頁   (5Cm+Sy  
budget 預算   &<!I]:Y  
by-product 副產品   ia?8Z"&lK  
by-product sales 副產品銷售   3!Bekn]  
capital 股本   [$] JvF  
capital income 資本收益   Nb B`6@r  
capital outlay 資本支出   Cs*u{O  
capital stock 股本   y#x]? %m  
capital stock certificate 股票   (F_#LeJ|  
carried down 移後   i(U*<1y  
carried forward 移下頁   Mb$&~!  
cash 現金   hV=)T^Q  
cash account 現金賬戶   )ZiJl5l@  
cash in bank 存銀行現金   -Tz/ZOJ  
cash on delivery 交貨收款   M?F({#]  
cash on hand 庫存現金   C9bf1ddCW&  
cash payment 現金支付   xY_/CR[,  
cash purchase 現購   DoImWNLo  
cash sale 現沽   )9@Ftzg|  
cashier 出?#123;員   :L\@+}{(c  
cashiers check 本票   e%UFY-2  
certificate of deposit 存款單折   r--" JO%
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certificate of indebtedness 借據   E-!`6  
certified check 保付支票   qU=$ 0M  
certified public accountant 會計師  
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charges 費用   BJ{mX>I(  
charge for remittances 匯水手續費   u1>|
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charter 營業執照   m\jp$  
chartered accountant 會計師   F!Sm
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chattles 動產   L*L3;y|  
check 支票   X0 %k`3  
che stub 支票存根   Soop)e   
closed account 己結清賬戶   }0f[x ?V  
closing 結算   &|gn%<^  
closing entries 結賬紀錄   ]LP&v3  
closing stock 期末存貨   c()F%e:n  
closing the book 結賬   O{%y `|m  
columnar journal 多欄日記賬   x2K.5q>  
combination 聯合   G]5'U"cj3  
commission 佣金   8 Z#)Xb4  
commodity 商品   WU}JArX9  
common stock 普通股   r%TgZ5~u  
company 公司   ZM4q@O)/  
compensation 賠償   [nflQW6  
compound interest 複利   w"A'uFXLc  
consignee 承銷人   i<&2Ffvq  
consignment 寄銷   zXMIDrq  
consignor 寄銷人   m2VF}% EIr  
consolidated balance sheet 合併資產負債表   ?b2%\p`"  
consolidated profit and loss account 合併損益表   @^%zh  
consolidation 合併   ?M\3n5;  
construction cost 營建成本   ]M= 3Sn8}  
construction revenue 營建收入   KZ<
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contract 合同   Pk*EnA)  
control account 統制賬戶   59ro-nA9v  
copyright 版權   j;<;?IW  
corporation 公司   ], ' n!:>  
cost 成本   *S{%+1F  
cost accounting 成本會計   dr:)+R  
cost of labour 勞工成本   HH[?LKd<  
cost of production 生產成本   13  
cost of manufacture 製造成本   ,D~C40f  
cost of sales 銷貨成本   |4wVWJ7   
cost price 成本價格   +h[$\_y  
credit 貸方   %.<w8ag  
credit note 收款通知單   B4&x?-0
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creditor 債權人   &.Yh_  
crossed check 橫線支票   K3 "co1]u  
current account 往來活期賬戶   cH"M8gP#  
current asset 流動資產   A^o  
current liability 流動負債   b~v  
current profit and loss 本期損益   iVnrv`k,  
debit 借方   rWSw1(sAA  
debt 債務   U2+CL)al^  
debtor 債務人   [)9bR1wh  
deed 契據   nvpdu)q<  
deferred assets 遞延資產   b6oPnP_3P  
deferred liabilities 遞延負債   ae#7*B  
delivery 交貨   f,PFvT$5e  
delivery expense 送貨費   sx(yG9  
delivery order 出貨單   hwkol W  
demand draft 即期匯票   t</Kel|D  
demand note 即期票據   CWt,c
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demurrage charge 延期費   f{5)yZ`J*  
deposit 存款   'J]V"Z)  
deposit slip 存款單   E%jOJA  
depreciation 折舊   UHweV:(|T  
direct cost 直接成本   pD.7ib^  
direct labour 直接人工   _vvnxG!x&  
director 董事   B2&fvv?  
discount 折扣   H9nZ%n  
discount on purchase 進貨折扣   #).om*Xh  
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