[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。   WL$Ee=  
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acceptance 承兌  
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account 賬戶   $Nvt:X_  
accountant 會計員   90L ,.  
accounting 會計   #D M%_HXDi  
accounting system 會計制度   0KO_bF#EB=  
accounts payable 應付賬款   6*cG>I.Z  
accounts receivable 應收賬款   n_\VG[f  
accumulated profits 累積利益   S%gb1's  
adjusting entry ?#123;整記錄   QLrFAV  
adjustment ?#123;整   |@?B%sY  
administration expense 管理費用   H((! BRl  
advances 預付   \PU3{_G]  
advertising expense 廣告費   l [lUmE  
agency 代理   RFd.L@-]  
agent 代理人   FJKW=1=,  
agreement 契約   /3->TS  
allotments 分配數   ga&l.:lo  
allowance 津貼   D,%R[F?5O  
amalgamation 合併   HSGM&!5mW  
amortization 攤銷   ON#\W>MK?  
amortized cost 應攤成本   `RDlk  
annuities 年金   ',j'Hf  
applied cost 已分配成本   S'M=
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applied expense 已分配費用   w='1uV<6  
applied manufacturing expense 己分配製造費用   JR {3n*  
apportioned charge 攤派費用   S
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appreciation 漲價   yL/EIN  
article of association 公司章程   Jv1igA21_h  
assessment 課稅   6z v
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assets 資產   k_%2Ok   
attorney fee 律師費   08AC9  
audit 審計   Qb}7lm{r  
auditor 審計員   `3+yu' Q'  
average 平均數   uU(G&:@  
average cost 平均成本   \hN\px  
bad debt 壞賬   Jcf'Zw"\  
balance 餘額   1];rW`Bw  
balance sheet 資產負債表   _"n1"%Ns  
bank account 銀行賬戶   2`>/y  
bank balance 銀行結存   ?hUC#{  
bank charge 銀行手續費   .|Y2'TWQ  
bank deposit 銀行存款   AY4ZU CqI  
bank discount 銀行貼現   dA>=#/"  
bank draft 銀行匯票   wuE]ju<  
bank loan 銀行借款   w"d~R   
bank overdraft 銀行透支   XH4!|wz  
bankers acceptance 銀行承兌   =g4^tIYq  
bankruptcy 破產   '7G'R  
bearer 持票人   wy6>^_z  
beneficiary 受益人   ].53t"*  
bequest 遺產   Qr]xj7\@i  
bill 票據   &.z: i5&o!  
bill of exchange 匯票   0VC8'6S_k  
bill of lading 提單   ?8[,0l:|  
bills discounted 貼現票據   ULc oti=,  
bills payable 應付票據   {a`t1oX(  
bills receivable 應收票據   ,73kh  
board of directors 董事會   WNSf$D{p  
bonds 債券   dr0<K[S_  
bonus 紅利   $z,lq#zzl  
book value 賬面價值    jL8[;*^G  
bookkeeper 簿記員   "?EoYF_  
bookkeeping 簿記   nEu,1  
branch office general ledger 支店往來賬戶   z{:T~s  
broker 經紀人   [ of{~  
brought down 接前  
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brought forward 接上頁   ?"f\"N  
budget 預算   H.|v^e  
by-product 副產品   BwtjTwd  
by-product sales 副產品銷售   kKr|PFz  
capital 股本   :0G "EM4  
capital income 資本收益   .),ql_sXr  
capital outlay 資本支出   M{I8b<hY  
capital stock 股本   [kwVxaI  
capital stock certificate 股票   oC0K!{R*  
carried down 移後   7U68|\fI!  
carried forward 移下頁   JJ@O5  
cash 現金   ,E,oz{,i(  
cash account 現金賬戶   )X- b|D4O  
cash in bank 存銀行現金   SKf9 yS#  
cash on delivery 交貨收款   l/9V59Fv9  
cash on hand 庫存現金   >zcR ?PPs  
cash payment 現金支付   |9>?{ B\a  
cash purchase 現購   &}}
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cash sale 現沽   d`]|i:*q  
cashier 出?#123;員   cU <T;1VQ  
cashiers check 本票   dw{L,u`68  
certificate of deposit 存款單折   sLiKcR8^  
certificate of indebtedness 借據   =^ur@E  
certified check 保付支票   `s HrC  
certified public accountant 會計師   $s$j
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charges 費用   %oVoE2T{@  
charge for remittances 匯水手續費   [ySO  
charter 營業執照   "e]1|~  
chartered accountant 會計師   !14aw
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chattles 動產   7A0D[?^xe  
check 支票   {pJ{UJKv?  
che stub 支票存根   H]e%8w))0  
closed account 己結清賬戶   0}:- t^P  
closing 結算   o.Ld .I)  
closing entries 結賬紀錄   M$&aNt;  
closing stock 期末存貨   =7%1]  
closing the book 結賬   mqL&bmT  
columnar journal 多欄日記賬   9W{`$30  
combination 聯合   WrvSYqN  
commission 佣金   hE
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commodity 商品   E}eu]2=nU}  
common stock 普通股   pw
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company 公司   
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compensation 賠償   +$Q.N{LV  
compound interest 複利   /G)Y~1ASA%  
consignee 承銷人   ul[edp_  
consignment 寄銷   /H 3u^  
consignor 寄銷人   951"0S`Lo  
consolidated balance sheet 合併資產負債表   T=lir%q  
consolidated profit and loss account 合併損益表   72rnMHq  
consolidation 合併   TAfLC)  
construction cost 營建成本   ul0]\(sS:  
construction revenue 營建收入   wX(h]X"q  
contract 合同   }.md$N_F  
control account 統制賬戶   D)C^'/8q  
copyright 版權   : 4 9ttJl  
corporation 公司   TI '(  
cost 成本   V%
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cost accounting 成本會計   uJ:'<dJ  
cost of labour 勞工成本   MExP'9  
cost of production 生產成本   Y:|_M3&'o  
cost of manufacture 製造成本   J:6wFmU  
cost of sales 銷貨成本   $
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cost price 成本價格    P%#WeQ+  
credit 貸方   DRS68^  
credit note 收款通知單   aH@Ux?-}  
creditor 債權人   E
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crossed check 橫線支票   CX](^yU_  
current account 往來活期賬戶   d=<"sHO  
current asset 流動資產   RU} M&&  
current liability 流動負債   E]zTd$v6  
current profit and loss 本期損益   V}?d ,.m`{  
debit 借方   4 ZD~i e  
debt 債務   QcZ*dI7]:
 
debtor 債務人   )b<-=VR  
deed 契據   __x2xtrH  
deferred assets 遞延資產   vZEeb j  
deferred liabilities 遞延負債   tqI]S X  
delivery 交貨   $nR1AOm}.B  
delivery expense 送貨費   K$>C*?R  
delivery order 出貨單   `-)!4oJ]  
demand draft 即期匯票   Rw4"co6  
demand note 即期票據   B8Ob~?  
demurrage charge 延期費   Af8&PhyrU  
deposit 存款   5nq0#0Oc  
deposit slip 存款單   hh\\api  
depreciation 折舊   .xXe *dm%  
direct cost 直接成本   sTu6KMn  
direct labour 直接人工   Pba 6Ay6B  
director 董事   r;3{%S._  
discount 折扣   \0&7^  
discount on purchase 進貨折扣   QbGc 9MM  
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