[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。   !ow:P8K?  
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acceptance 承兌   MzM"r"u  
account 賬戶   g Fizw:l
 
accountant 會計員   `*g(_EZsS  
accounting 會計   ]w`)"{j5m  
accounting system 會計制度   ^a^b
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accounts payable 應付賬款   K!T e*?b  
accounts receivable 應收賬款   ;h<(vc3@f  
accumulated profits 累積利益   -d1 YG[1|  
adjusting entry ?#123;整記錄   kVz9}Xp"  
adjustment ?#123;整   *:gx1w d  
administration expense 管理費用   $P&{DOiKS  
advances 預付   =(2y$,6g?  
advertising expense 廣告費   (H5nz':  
agency 代理   Oi%\'biM  
agent 代理人  
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agreement 契約   IO3p&sJ/  
allotments 分配數   1y'8bt~7Pf  
allowance 津貼   VwvL  
amalgamation 合併   o&0fvCpW  
amortization 攤銷   d9 e_slx  
amortized cost 應攤成本   Heh.CD)Q  
annuities 年金   .);~H#  
applied cost 已分配成本   m#1>y}  
applied expense 已分配費用   0)F.Y,L  
applied manufacturing expense 己分配製造費用    >M~1{  
apportioned charge 攤派費用   '2Q[g0VR  
appreciation 漲價   _/ V<iv  
article of association 公司章程   (+uM |a  
assessment 課稅   A0X'|4I  
assets 資產   ]8@s+N  
attorney fee 律師費   mv] .  
audit 審計   x3
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auditor 審計員   yC\dM1X  
average 平均數   nVB.sab  
average cost 平均成本   kZ<0|b  
bad debt 壞賬   Hi%)TDfv  
balance 餘額   K|L&mL&8  
balance sheet 資產負債表   ^Gi9&fS,  
bank account 銀行賬戶   q8A;%.ZLG  
bank balance 銀行結存   =jv3O.zq  
bank charge 銀行手續費   !]f8 0z  
bank deposit 銀行存款   &s6;2G&L$  
bank discount 銀行貼現   HQ /D)D  
bank draft 銀行匯票   +pUG6.j%  
bank loan 銀行借款   `]~1pc  
bank overdraft 銀行透支   H=lzW_(  
bankers acceptance 銀行承兌   Fi+8|/5  
bankruptcy 破產   oZ,J{I!L  
bearer 持票人   gGZ-B<  
beneficiary 受益人   K@%o$S?>z_  
bequest 遺產   ly[j=vBV  
bill 票據   [=<vapZt  
bill of exchange 匯票   r&%TKm
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bill of lading 提單   HuT4OGBFpC  
bills discounted 貼現票據   tJBj9{  
bills payable 應付票據   ca=sc[ $+  
bills receivable 應收票據    *^y,Gg/  
board of directors 董事會   B]2m(0Y>>v  
bonds 債券   GF GW'}w-  
bonus 紅利   Es<& 6  
book value 賬面價值   uB=DC'lkg  
bookkeeper 簿記員   )J^5?A  
bookkeeping 簿記   IA%|OVAfF  
branch office general ledger 支店往來賬戶   -7Bg5{FA  
broker 經紀人   1.0:   
brought down 接前  
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brought forward 接上頁   p!>5}f6  
budget 預算   _D 9/,n$  
by-product 副產品   `cQAO1-5  
by-product sales 副產品銷售   m!5MGq~  
capital 股本   *{:Zdg'~E
 
capital income 資本收益   tm1#Lh0  
capital outlay 資本支出   NufRd/q  
capital stock 股本   @.&KRA
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capital stock certificate 股票   |LV}kG(2  
carried down 移後   9dVHh?E  
carried forward 移下頁   p[Zk;AT~  
cash 現金   !C(U9p. 0  
cash account 現金賬戶   "D,}|  
cash in bank 存銀行現金   e0<Wed  
cash on delivery 交貨收款   T)MX]T  
cash on hand 庫存現金   Qz4eQlWhp  
cash payment 現金支付   ' !2NSv  
cash purchase 現購   E-jJ!>&K  
cash sale 現沽   S awf]/  
cashier 出?#123;員   P5KpFL`B  
cashiers check 本票   |.z4
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certificate of deposit 存款單折   `pb=y}  
certificate of indebtedness 借據   ~9y/MR  
certified check 保付支票   }y1r yeW<  
certified public accountant 會計師   ~|G`f\Ln"  
charges 費用   HV&i! M@T  
charge for remittances 匯水手續費   .wV-g:2  
charter 營業執照   s !IvUc7'  
chartered accountant 會計師   B&QEt[=s  
chattles 動產   C xd^i  
check 支票   e'yw
8U5E/  
che stub 支票存根   wpWZn[j  
closed account 己結清賬戶   \3&1iA9=)  
closing 結算   Nwj M=GG  
closing entries 結賬紀錄   :d6]rOpX  
closing stock 期末存貨   `>4"i+NFF8  
closing the book 結賬   Bz(L}V]\k  
columnar journal 多欄日記賬   j#~ S"t  
combination 聯合   j[Jwa*GQP  
commission 佣金   "8p<NsU  
commodity 商品   H:nO\]  
common stock 普通股   C#V_Gb  
company 公司   \[G"/]J  
compensation 賠償   i#NtiZ.t=  
compound interest 複利   75pn1*"gQ  
consignee 承銷人   TNDp{!<|L;  
consignment 寄銷   7g5Pc_  
consignor 寄銷人   O7%8FY  
consolidated balance sheet 合併資產負債表   eiCmd =O7  
consolidated profit and loss account 合併損益表   ~Ede5Vg!!2  
consolidation 合併   Q\
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construction cost 營建成本   DUSQh+C  
construction revenue 營建收入    1pK(tm  
contract 合同   NoMlTh(O  
control account 統制賬戶   HVdB*QEH  
copyright 版權   ]s0GAp"
 
corporation 公司   n%;4Fm
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cost 成本   {Mb2X^@7  
cost accounting 成本會計   |{ =Jp<}s  
cost of labour 勞工成本   1,Es'  
cost of production 生產成本   ~|[i64V<^  
cost of manufacture 製造成本   iSX HMp4V  
cost of sales 銷貨成本   9K;g\? 3  
cost price 成本價格   a ]:xsJ~  
credit 貸方   P v=]7>e  
credit note 收款通知單   0dIGX |e  
creditor 債權人   DR @yd ,  
crossed check 橫線支票   Z`f?7/"B  
current account 往來活期賬戶  
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current asset 流動資產   ,k1ns?i9KH  
current liability 流動負債   <`WD Ni$Y  
current profit and loss 本期損益   x:i,l:x  
debit 借方   $VjMd f  
debt 債務   QL @SE@"  
debtor 債務人   uGn BlR$}  
deed 契據   uJ=d!Kn  
deferred assets 遞延資產   2c51kG77E  
deferred liabilities 遞延負債   *Kpw@4G  
delivery 交貨   wy^mh.= UX  
delivery expense 送貨費   ^?_MIS`4N  
delivery order 出貨單   @#*{* S8  
demand draft 即期匯票   )Y&B63]B  
demand note 即期票據   WL|71?@C  
demurrage charge 延期費   mN l[D  
deposit 存款   M1]w0~G  
deposit slip 存款單   i03=Af3  
depreciation 折舊   ~
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direct cost 直接成本   O3?^P"C  
direct labour 直接人工   P8#_E{f  
director 董事   G0kF[8Am  
discount 折扣   0$NzRPbH  
discount on purchase 進貨折扣   Y O|hwhe_  
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