[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。   biRkqc;  
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acceptance 承兌   bQdu=s[  
account 賬戶   W*2P+H%  
accountant 會計員   P!lfk:M^;  
accounting 會計   k h6n(B\  
accounting system 會計制度   BC#O.93`  
accounts payable 應付賬款   Nl^uA  
accounts receivable 應收賬款   Z7k ku:9  
accumulated profits 累積利益   sAnb   
adjusting entry ?#123;整記錄   5=1Ml50  
adjustment ?#123;整   RQ4+EW1
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administration expense 管理費用   BN6cu9a  
advances 預付   GtKSA#oYZB  
advertising expense 廣告費   FJBB@<>:  
agency 代理   #VsS C1  
agent 代理人   hfg ^z5  
agreement 契約   D58RHgY[  
allotments 分配數   Y/ %XkDC~  
allowance 津貼   D-e?;<  
amalgamation 合併   v`U;.W  
amortization 攤銷   Hxn#vAc  
amortized cost 應攤成本   xl9S=^`=  
annuities 年金   TgKSE
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applied cost 已分配成本   EXR6Vb,  
applied expense 已分配費用   u"8KH u5C@  
applied manufacturing expense 己分配製造費用   fh`}~ aQ  
apportioned charge 攤派費用   _>_"cKS  
appreciation 漲價   [kMWsiZ  
article of association 公司章程   B_RF)meux  
assessment 課稅   x:c'ek  
assets 資產   V7B%o:FZo  
attorney fee 律師費   SAE'y2B*  
audit 審計   ZuKOscVS#T  
auditor 審計員   :k2J &@8  
average 平均數   +}eK8>2  
average cost 平均成本   $"va8,  
bad debt 壞賬   fP 3t0cp  
balance 餘額   -J0I2D  
balance sheet 資產負債表   7cO1(yE#vr  
bank account 銀行賬戶   OHv9|&Tpl  
bank balance 銀行結存   =&~ K;=:  
bank charge 銀行手續費   8t
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bank deposit 銀行存款   Pfd%[C/vdm  
bank discount 銀行貼現   @X P_~ N  
bank draft 銀行匯票   EAE#AB-A  
bank loan 銀行借款   qCq?`0&#  
bank overdraft 銀行透支   2iC BF-,  
bankers acceptance 銀行承兌   y( UWh4?t  
bankruptcy 破產   HcrlcxwM\i  
bearer 持票人   h?vny->uJ  
beneficiary 受益人   9t8ccr  
bequest 遺產   tH:?aP*2  
bill 票據   +-rSO"nc  
bill of exchange 匯票   U*XdFH}vV  
bill of lading 提單   
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bills discounted 貼現票據   g[;&_gL  
bills payable 應付票據   Oq(FV[N7t  
bills receivable 應收票據   UJjtDV3@_g  
board of directors 董事會   z?GtC{L9  
bonds 債券   uE>m3Y(aP  
bonus 紅利   v~0l Ze  
book value 賬面價值   b#n  
bookkeeper 簿記員   #%{  
bookkeeping 簿記   IDdu2HNu  
branch office general ledger 支店往來賬戶   .(s@{=  
broker 經紀人   *2/6fhI[p  
brought down 接前   rddn"~lm1  
brought forward 接上頁   hl2|Ec  
budget 預算   =@nW;PUZ  
by-product 副產品   TN/&^/  
by-product sales 副產品銷售   hMgk+4*  
capital 股本   e~
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capital income 資本收益   <~e*YrJ?-  
capital outlay 資本支出   ?P}) Qa  
capital stock 股本   aHPx'R  
capital stock certificate 股票   T0cm+|S  
carried down 移後   \*pS4vy5x  
carried forward 移下頁   4$4Tx9C  
cash 現金   VeH%E.:  
cash account 現金賬戶   -L2?T ap  
cash in bank 存銀行現金   Mb97S]878I  
cash on delivery 交貨收款   K3&k+~$  
cash on hand 庫存現金   slLTZ]  
cash payment 現金支付   |
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cash purchase 現購   (1'sBm7F  
cash sale 現沽   ^}kYJvqA  
cashier 出?#123;員   ANR611-a  
cashiers check 本票   #nKGU"$+  
certificate of deposit 存款單折   2]r5e;  
certificate of indebtedness 借據   xX~
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certified check 保付支票   tq*{Hil>P`  
certified public accountant 會計師   d8WEsQ+)A  
charges 費用   9gZS)MZ  
charge for remittances 匯水手續費   @;[.#hK  
charter 營業執照   y }h2
  
chartered accountant 會計師   $$R->  
chattles 動產   @Q :?,  
check 支票   UaHN*@  
che stub 支票存根   FH;)5GGnv  
closed account 己結清賬戶   p4K 8L'nZ  
closing 結算   UYpln[S  
closing entries 結賬紀錄   j92+kq>Xd  
closing stock 期末存貨   clr]
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closing the book 結賬   QdIoK7J 9  
columnar journal 多欄日記賬   (e<p^TJ]  
combination 聯合   t2q WB[r  
commission 佣金   RC!T1o~L  
commodity 商品   eqpnh^0}d  
common stock 普通股   v^ 1x}  
company 公司   jQ(%LYX$  
compensation 賠償   3>z+3!I z  
compound interest 複利   0%3T'N%  
consignee 承銷人   ! n?j)p.  
consignment 寄銷   sB01QVx47  
consignor 寄銷人   ; d}  
consolidated balance sheet 合併資產負債表   "azrcC  
consolidated profit and loss account 合併損益表   eT8h:+k  
consolidation 合併   p\xsW"=8q  
construction cost 營建成本   > !HC ?  
construction revenue 營建收入   ^Ux*"\/Es  
contract 合同   eh3CVgH91;  
control account 統制賬戶   ~s[Yu!(  
copyright 版權   k59.O~0V  
corporation 公司   O[^zQA  
cost 成本   r\|" j8  
cost accounting 成本會計   `=8G?3  
cost of labour 勞工成本   tNW0 C]  
cost of production 生產成本   yF^)H{yx  
cost of manufacture 製造成本   q,j` _ R
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cost of sales 銷貨成本   iEMIzaR  
cost price 成本價格   td2bL4  
credit 貸方   Zr;(a;QKs  
credit note 收款通知單   J-Fqw-<aFJ  
creditor 債權人  
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crossed check 橫線支票   _\FA}d@N  
current account 往來活期賬戶   |CjdmQ u  
current asset 流動資產   Pu!%sGjD  
current liability 流動負債   e1K
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current profit and loss 本期損益   
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debit 借方   nZUBblRJ)  
debt 債務   i)d'l<RA  
debtor 債務人   Lmyw[s\U  
deed 契據   \"A~ks~  
deferred assets 遞延資產   NSAp.m   
deferred liabilities 遞延負債   %MN>b[z  
delivery 交貨   VW9BQs2w  
delivery expense 送貨費   o=doL{#  
delivery order 出貨單   %
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demand draft 即期匯票   dp>LhTLc  
demand note 即期票據   TM$`J  
demurrage charge 延期費   C8 2lT_7"  
deposit 存款   wmgKh)`@_{  
deposit slip 存款單   C`C$i>X7^  
depreciation 折舊   ed7Hz#Qc  
direct cost 直接成本   gOA]..lh  
direct labour 直接人工   ,u<aKae  
director 董事   w 1|YR  
discount 折扣   2<5s0GT'/  
discount on purchase 進貨折扣   gUxJ>~  
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