[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。   zD}@QoB  
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acceptance 承兌   rK` x<  
account 賬戶   Nk JOD3>U  
accountant 會計員   HKB?G~  
accounting 會計   )ZZjuFQJ)  
accounting system 會計制度   }+mIP:T  
accounts payable 應付賬款   srS2v\1:  
accounts receivable 應收賬款   pg<m0g@W*;  
accumulated profits 累積利益   HpLCOY1-  
adjusting entry ?#123;整記錄   uX/K/4  
adjustment ?#123;整   stxei 6  
administration expense 管理費用   # <?igtUO  
advances 預付   da[=d*I.  
advertising expense 廣告費   h @kq>no  
agency 代理   Fh8 8DDJ  
agent 代理人   ;*{"|l qe  
agreement 契約   "rl( %~Op  
allotments 分配數   z6'Cz}%EP'  
allowance 津貼   L<D<3g|4  
amalgamation 合併   *sJT\J$D[  
amortization 攤銷   q\DN8IJ  
amortized cost 應攤成本   hw5NHZ I'  
annuities 年金   sA(d_Yu_  
applied cost 已分配成本   nu(;yIRP  
applied expense 已分配費用   e:9s%|]T  
applied manufacturing expense 己分配製造費用   I3I1<}>]Z  
apportioned charge 攤派費用   gDN7ly]6M  
appreciation 漲價   isBtJ7\Sc  
article of association 公司章程   eW<|I  
assessment 課稅   6 4
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assets 資產   @5RbMf{  
attorney fee 律師費   s!IX3r z  
audit 審計   nsA}A~(E  
auditor 審計員   :QoW*Gs1  
average 平均數   #zf,%IYF  
average cost 平均成本   @1w[~QlV  
bad debt 壞賬   ?<
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balance 餘額   &xWej2a!  
balance sheet 資產負債表   bmzY^ %a  
bank account 銀行賬戶   tFEY8ut{  
bank balance 銀行結存   Rs@> LA  
bank charge 銀行手續費   WqO4_;X6/  
bank deposit 銀行存款   11^.oa+`  
bank discount 銀行貼現   T)Y{>wT  
bank draft 銀行匯票   \:BixBU7  
bank loan 銀行借款   F$s
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bank overdraft 銀行透支   &wa2MNCG8  
bankers acceptance 銀行承兌   {1eW*9  
bankruptcy 破產   B7QRG0   
bearer 持票人   O7"16~a  
beneficiary 受益人    sRI0;  
bequest 遺產   6!Q,XHs  
bill 票據   BHu%x|d  
bill of exchange 匯票   ('~}$%C  
bill of lading 提單   nl-y0xD9c  
bills discounted 貼現票據   bu8AOtY9E-  
bills payable 應付票據   pi|=3W  
bills receivable 應收票據   \1He9~6  
board of directors 董事會   r!<)CT}D  
bonds 債券   L`"j>),  
bonus 紅利   ^O3i)GO  
book value 賬面價值   yU"lJ>Eh}}  
bookkeeper 簿記員   ew.jsa`TrW  
bookkeeping 簿記   "
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branch office general ledger 支店往來賬戶   im3BQIPR  
broker 經紀人   8B`w!@hf  
brought down 接前   HfPu~P  
brought forward 接上頁   H?_wsh4J  
budget 預算   i
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by-product 副產品   O?`_RN 4l  
by-product sales 副產品銷售   ,hOi5,|?L  
capital 股本   2EH0d6nt  
capital income 資本收益   dw>1Ut{"3  
capital outlay 資本支出   oCxy(q'y  
capital stock 股本   *.6m,QqJ(  
capital stock certificate 股票   h0&O
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carried down 移後   r>ag(^J\  
carried forward 移下頁   DJZ$M  
cash 現金   vD^Uod1  
cash account 現金賬戶   6)veuA3]  
cash in bank 存銀行現金   G3o`\4p  
cash on delivery 交貨收款   x#XxD<y  
cash on hand 庫存現金   .(7m[-iF!  
cash payment 現金支付   cN:dy#  
cash purchase 現購    r4M ;]  
cash sale 現沽   ZY|$[>X!  
cashier 出?#123;員   Mi}.  
cashiers check 本票   (h|E@gRa  
certificate of deposit 存款單折   \beYb0(+  
certificate of indebtedness 借據   jN AS'JV  
certified check 保付支票   ||))gI`3a  
certified public accountant 會計師   B|"-Ed  
charges 費用   v
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charge for remittances 匯水手續費   4"pU\g  
charter 營業執照   C~IE_E&Q`  
chartered accountant 會計師   xErAs}|  
chattles 動產   FeNNzV =  
check 支票    q+
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che stub 支票存根   "r~/E|Da<  
closed account 己結清賬戶   ^X-6j[".  
closing 結算   j[A:So  
closing entries 結賬紀錄   mqtYny'  
closing stock 期末存貨   -zzoz x]S=  
closing the book 結賬    [a_o3  
columnar journal 多欄日記賬   IgN^~ag`  
combination 聯合   /E!N:g<  
commission 佣金   `n
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commodity 商品   1ozb tn  
common stock 普通股   CFUn1^?0  
company 公司   fDRG+/q(+  
compensation 賠償   Tol"D2cyf  
compound interest 複利   Q ZC\%X8j  
consignee 承銷人   n1x"B>3  
consignment 寄銷   ]_j={0%  
consignor 寄銷人   B3<sSe8L0  
consolidated balance sheet 合併資產負債表   0g;)je2_2?  
consolidated profit and loss account 合併損益表   ?r{hrAx  
consolidation 合併   
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construction cost 營建成本   h\2iArw8  
construction revenue 營建收入   91-[[<  
contract 合同   -Jf}3$Ra  
control account 統制賬戶   ^H -a@QM  
copyright 版權   .%!^L#g  
corporation 公司   pfs]pDjS:  
cost 成本   1Ko4O)L]&  
cost accounting 成本會計   ' &3,qT  
cost of labour 勞工成本   I
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cost of production 生產成本   E $P?%<o  
cost of manufacture 製造成本   kS?CKd9by  
cost of sales 銷貨成本   Bg] %  
cost price 成本價格   Z6-ZAS(>m  
credit 貸方   p:)=i"uL  
credit note 收款通知單   7?D?s!%\  
creditor 債權人   fv@<  
crossed check 橫線支票   ?\kuP ?\  
current account 往來活期賬戶   K { FZ/  
current asset 流動資產   NwxDxIIH/)  
current liability 流動負債   ;!C_}P  
current profit and loss 本期損益   @t;726  
debit 借方   UZs'H"K  
debt 債務   pSI8"GwQ  
debtor 債務人   nEPTTp+B  
deed 契據   *<[zG7+&[  
deferred assets 遞延資產   J"F
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deferred liabilities 遞延負債   'tDUPm38  
delivery 交貨   $}'(%\7"  
delivery expense 送貨費   &8Z.m,s]  
delivery order 出貨單   B* Ey&DAV  
demand draft 即期匯票   EqGpo_  
demand note 即期票據   xQ2:tY#?  
demurrage charge 延期費   pTB7k3g  
deposit 存款   eco&!R[G  
deposit slip 存款單   o@7U4#E  
depreciation 折舊    Bnk'  
direct cost 直接成本   n @,.  
direct labour 直接人工   "$aoIXv  
director 董事   m@u%3*:  
discount 折扣   E NCWOj  
discount on purchase 進貨折扣   ?20R\ ]U  
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