[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。   oA;Ty7s  
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acceptance 承兌   -F+P;S  
account 賬戶   ~/jxB)t  
accountant 會計員   dEd]U49u  
accounting 會計   1m<?Q&| m$  
accounting system 會計制度   &M3ES}6  
accounts payable 應付賬款   "G9'm  
accounts receivable 應收賬款   
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accumulated profits 累積利益   ]ZKt1@4AY  
adjusting entry ?#123;整記錄   =PFR{=F  
adjustment ?#123;整   rH&r6Xv[  
administration expense 管理費用   c
P@F #!2  
advances 預付   tdnXPxn[  
advertising expense 廣告費   l P$r   
agency 代理   0Y piHoM  
agent 代理人   ]r6BLZ[%  
agreement 契約   H8-D'q>R  
allotments 分配數   1 73<x){  
allowance 津貼   N`<4:v[P   
amalgamation 合併   grCO-S|j^  
amortization 攤銷   -<51CDw,  
amortized cost 應攤成本   S}w.#tyEn  
annuities 年金   C?6 0`^  
applied cost 已分配成本   nRXSW&V"m  
applied expense 已分配費用   y^!E "  
applied manufacturing expense 己分配製造費用   `o_fUOe8a  
apportioned charge 攤派費用   6/mkJj+"  
appreciation 漲價   88#qu.  
article of association 公司章程   uojh%@.4  
assessment 課稅   i'Y'H
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assets 資產   _[TH@fO6:  
attorney fee 律師費   pdi=6<?bd  
audit 審計   S"P9Nf?9  
auditor 審計員   t8AkdSU0  
average 平均數   L`jB)wF/J  
average cost 平均成本   3_L1Wm  
bad debt 壞賬   P^8^1-b  
balance 餘額   ^$=tcoQG  
balance sheet 資產負債表   9P7xoXJ @y  
bank account 銀行賬戶   &R'w-0k_  
bank balance 銀行結存   bvipbf[m<  
bank charge 銀行手續費   %Ui{=920  
bank deposit 銀行存款   A \MfF  
bank discount 銀行貼現   *U;4t/(  
bank draft 銀行匯票   `!nJS|  
bank loan 銀行借款   s-C!uq  
bank overdraft 銀行透支   $bZu^d,  
bankers acceptance 銀行承兌   f`hyYp`d5  
bankruptcy 破產   DHm[8 Qp  
bearer 持票人   :F7k
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beneficiary 受益人   C#Hcv*D  
bequest 遺產   I%}L@fZ  
bill 票據   ` URSv,(  
bill of exchange 匯票   w.J%qWJq  
bill of lading 提單   a{]g+tGH  
bills discounted 貼現票據   y Y>-MoF/t  
bills payable 應付票據   83KfM!w  
bills receivable 應收票據   v)@,:u)  
board of directors 董事會   r"{Is?yKe  
bonds 債券   Yzj%{fkh  
bonus 紅利   /7k.r}6\R  
book value 賬面價值   xClRO,-  
bookkeeper 簿記員   F2IC$:e M  
bookkeeping 簿記   Ro'jM0(KE  
branch office general ledger 支店往來賬戶   mi7sBA9L8  
broker 經紀人   7$(_j<o`  
brought down 接前   jrm0@K+<IA  
brought forward 接上頁   aG
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budget 預算   |}_gA  
by-product 副產品   YF}9k  
by-product sales 副產品銷售   O6y @G .+  
capital 股本   $d'CBsu|<  
capital income 資本收益   N0=-7wMk(Z  
capital outlay 資本支出   uuu\f*<  
capital stock 股本   }*iAE>;  
capital stock certificate 股票   DVObrL)znL  
carried down 移後   Ur^YG4(  
carried forward 移下頁   \Y
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cash 現金  
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cash account 現金賬戶   sf Dg/ a  
cash in bank 存銀行現金   /^w"' '  
cash on delivery 交貨收款   $"Afy)Ir  
cash on hand 庫存現金   za,
6du6  
cash payment 現金支付   ?E%+}P  
cash purchase 現購   xM&EL>m>L  
cash sale 現沽   A? e,U,  
cashier 出?#123;員   cX2$kIs;  
cashiers check 本票   Js/N()X  
certificate of deposit 存款單折   +Dv7:x7  
certificate of indebtedness 借據   T3=(`  
certified check 保付支票   4Mk8Cpz  
certified public accountant 會計師   j*XjY[  
charges 費用   mv{<'  
charge for remittances 匯水手續費   $h,d? .u6w  
charter 營業執照   qtO1hZ  
chartered accountant 會計師   LyIKP$t  
chattles 動產   ;:P7}v fz!  
check 支票   8Bq-0=E  
che stub 支票存根   &9RH}zv6  
closed account 己結清賬戶   >wA+[81[  
closing 結算   ]*0(-@  
closing entries 結賬紀錄   \H^;'agA  
closing stock 期末存貨   5\WUoSgy  
closing the book 結賬   RF:04d  
columnar journal 多欄日記賬   fTBVvY4(
 
combination 聯合   6_WmCtvF  
commission 佣金   {o( * f  
commodity 商品   nh<Z1tMU  
common stock 普通股   <P-$RX  
company 公司   yx2z%E  
compensation 賠償   DE%fF,Hk3  
compound interest 複利   6Z Xu,ks}  
consignee 承銷人   vTdUuj3N  
consignment 寄銷   &I%IaNco  
consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   QCWf.@n  
consolidated profit and loss account 合併損益表   gSb,s [p&+  
consolidation 合併   !:3^ hb  
construction cost 營建成本   $%Z3;:<Uf-  
construction revenue 營建收入   rS
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contract 合同   c+8V|'4  
control account 統制賬戶   "mR*7o$|  
copyright 版權   K U$`!h  
corporation 公司   d.p'pGL  
cost 成本   f~q4{  
cost accounting 成本會計   H;QA@tF>5  
cost of labour 勞工成本   4Ac}(N5D@  
cost of production 生產成本   >VP5vkv=  
cost of manufacture 製造成本   1eHe~p ,  
cost of sales 銷貨成本   okstY4f'  
cost price 成本價格   <6/= y1QC)  
credit 貸方   GV5qdD(  
credit note 收款通知單   Jl d\8=  
creditor 債權人   afx'  
crossed check 橫線支票   t!jYu<P  
current account 往來活期賬戶   [X<Pk  
current asset 流動資產   \^0!|  
current liability 流動負債   n}JPYu  
current profit and loss 本期損益   & pL/ @2+  
debit 借方   DHv2&z H  
debt 債務   A@2Bs5F  
debtor 債務人   f0DK>L  
deed 契據   &qKigkLd  
deferred assets 遞延資產   IX
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deferred liabilities 遞延負債   &<Zdyf?[Ou  
delivery 交貨   !p',Za  
delivery expense 送貨費   V&%C \ns4  
delivery order 出貨單   GJ,aRI  
demand draft 即期匯票   g5Hr7Km  
demand note 即期票據   {~'H  
demurrage charge 延期費   M?$ZJ-  
deposit 存款   t"|DWC*  
deposit slip 存款單   JRY_nX  
depreciation 折舊   [9AM\n>g  
direct cost 直接成本   \J3/keL  
direct labour 直接人工   0e16Ow6\!1  
director 董事   DZk1Z
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discount 折扣   bq NP#C  
discount on purchase 進貨折扣   g*J@[y;  
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