[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。   LDX y}hm)  
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acceptance 承兌   9:\A7 =  
account 賬戶   m5qCq9Y  
accountant 會計員   .EzSSU7n)  
accounting 會計   swt\Ru6,  
accounting system 會計制度   bL MkPty  
accounts payable 應付賬款   j4vB`Gr]  
accounts receivable 應收賬款   U,HS;wo;t  
accumulated profits 累積利益   hg&u0AQ2  
adjusting entry ?#123;整記錄   /&6Q)  
adjustment ?#123;整   wRi~Yb?  
administration expense 管理費用   kaC+I"4c  
advances 預付   !Sfe{/$w  
advertising expense 廣告費   d~/xGB`<  
agency 代理   d'q&Lq  
agent 代理人   Bxt_a.LthH  
agreement 契約   w3d\0ub  
allotments 分配數   i&pMF  O  
allowance 津貼   ec1Fg0Fa  
amalgamation 合併   `.`FgaJ |  
amortization 攤銷   7YD
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amortized cost 應攤成本   w'XSb.\)_m  
annuities 年金   -s33m]a;  
applied cost 已分配成本   b<\GI7  
applied expense 已分配費用   R05T5Q1]A  
applied manufacturing expense 己分配製造費用   o[imNy~~  
apportioned charge 攤派費用   ]3 j[3'  
appreciation 漲價   Tz2x9b\82  
article of association 公司章程   *Ji9%IA  
assessment 課稅   vhX-Qkt}  
assets 資產   \`&xprqAw  
attorney fee 律師費   9?!u2 o  
audit 審計   d(\1 }l  
auditor 審計員   Es:5yX!  
average 平均數   5@iy3olP  
average cost 平均成本   Iw*C*%}[Z  
bad debt 壞賬   % dYI5U89  
balance 餘額   %Au T8  
balance sheet 資產負債表   -$b?rt]h1g  
bank account 銀行賬戶   T77)Np  
bank balance 銀行結存   VrudR#q  
bank charge 銀行手續費   iPz1eUj  
bank deposit 銀行存款   ym[+Rw  
bank discount 銀行貼現   O2$!'!hz  
bank draft 銀行匯票   j}"]s/= 6  
bank loan 銀行借款   4fD`M(wv  
bank overdraft 銀行透支   2-PI JO  
bankers acceptance 銀行承兌   C\J@fpH(t`  
bankruptcy 破產   65uZLsQ  
bearer 持票人   Ho MQt3C
 
beneficiary 受益人   fo*!a$)  
bequest 遺產   $=7H1 w  
bill 票據   s~/57S  
bill of exchange 匯票   -5o?#%  
bill of lading 提單   ]y$)%J^T  
bills discounted 貼現票據   +$'e4EwqV  
bills payable 應付票據   +<H !3sW  
bills receivable 應收票據   z=u~]:.1O  
board of directors 董事會   vsjM3=  
bonds 債券   @f-0X1C."N  
bonus 紅利   rnJS
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book value 賬面價值   sek6+#|=  
bookkeeper 簿記員   <.: 5Vx(Aw  
bookkeeping 簿記   Qa>%[jx,@,  
branch office general ledger 支店往來賬戶   XL=
2wh  
broker 經紀人   [;)~nPjI  
brought down 接前   }`#j;H$i  
brought forward 接上頁   Qh/ lT$g  
budget 預算   1LV|t+Sex  
by-product 副產品   LPsh?Ca?N  
by-product sales 副產品銷售   Lqg7D\7j  
capital 股本   >3v0yh_3  
capital income 資本收益   F>p%2II/  
capital outlay 資本支出   % cU-5\xF  
capital stock 股本   A[K:/tB  
capital stock certificate 股票   \XZU'JIO  
carried down 移後   bBd*}"v^"  
carried forward 移下頁   Q,ZkeWQ7%  
cash 現金   rD_Ss.\^g  
cash account 現金賬戶   w;@`Yi.WQ  
cash in bank 存銀行現金   >6n@\n  
cash on delivery 交貨收款   u!s Sgx=  
cash on hand 庫存現金   /M5=tW#e  
cash payment 現金支付   Vx0MG{vG1  
cash purchase 現購   ?U7&R%Lh`  
cash sale 現沽   4KN0i  
cashier 出?#123;員   Lx9hq7<  
cashiers check 本票   R
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certificate of deposit 存款單折   L2:oZ&:u`J  
certificate of indebtedness 借據   KB$ vQ@N  
certified check 保付支票   bfcD5:q  
certified public accountant 會計師   >?H_A  
charges 費用   c }g$1of87  
charge for remittances 匯水手續費   K+(
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charter 營業執照   !.x=r  
chartered accountant 會計師   P1M|f4*  
chattles 動產   89 _&X[X  
check 支票   A0'tCq]?0  
che stub 支票存根   MZgmv  
closed account 己結清賬戶   2n<qAl$t  
closing 結算   ZYpD8u6U  
closing entries 結賬紀錄   VKl~oFKXJ  
closing stock 期末存貨   "Wzij&WkQ  
closing the book 結賬   n:%'{}Jw  
columnar journal 多欄日記賬   yTMGIS
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combination 聯合    ."$=
  
commission 佣金   3/]f4D{MMY  
commodity 商品   1K
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common stock 普通股   P2<gHJ9t  
company 公司   D| 3AjzW  
compensation 賠償   LGdf_M-f  
compound interest 複利   B{=,VwaP_  
consignee 承銷人   ^/4{\3  
consignment 寄銷   *}50q9)/  
consignor 寄銷人   B$iMU?B3  
consolidated balance sheet 合併資產負債表   zwF7DnW<<  
consolidated profit and loss account 合併損益表   \H}@-*z+)  
consolidation 合併   |qFN~!  
construction cost 營建成本   sZ\i(eIU  
construction revenue 營建收入   ~XN]?5GQf  
contract 合同   5Lo==jHif  
control account 統制賬戶   2l;ge>DJ  
copyright 版權   ^+.e5roBKj  
corporation 公司   m"ki*9]  
cost 成本   y2d_b/  
cost accounting 成本會計   vCrWA-q#  
cost of labour 勞工成本   HvL9;^!  
cost of production 生產成本   mAtG&my)  
cost of manufacture 製造成本   s?z=q%-p  
cost of sales 銷貨成本   l%3Q=c  
cost price 成本價格   \n('KVbf  
credit 貸方   oD|+X/FK  
credit note 收款通知單   m''iE  
creditor 債權人   ]MBJ"1F  
crossed check 橫線支票   }sm56}_  
current account 往來活期賬戶   iz$v8;w  
current asset 流動資產    Q}`2Y^.  
current liability 流動負債   l"V8n BR`  
current profit and loss 本期損益  
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debit 借方   YV>VA<
c  
debt 債務   ~S~x@&yR  
debtor 債務人   (,Zz&3 AV  
deed 契據   V%Z[,C u+  
deferred assets 遞延資產   %[31ZFYB  
deferred liabilities 遞延負債   #6#BSZ E  
delivery 交貨   Qc)RrqYNGF  
delivery expense 送貨費   VA*79I#_q  
delivery order 出貨單   i(TDJ@}  
demand draft 即期匯票   D6@
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demand note 即期票據   %d~9at6-B  
demurrage charge 延期費   *~MiL9m+?  
deposit 存款   2+hfbFu,1  
deposit slip 存款單   jmwQc&  
depreciation 折舊   =iQ`F$M  
direct cost 直接成本   ~N+/ZVo&y  
direct labour 直接人工   2&G1Q'!  
director 董事   [sh"?  
discount 折扣   c&iK+qvh{  
discount on purchase 進貨折扣   lQ(BEv"2G[  
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