[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。   W'XMC"  
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acceptance 承兌   @?Y^=0  
account 賬戶   R/^JyL  
accountant 會計員   0uU%jN$  
accounting 會計   MmWJYF=  
accounting system 會計制度   qqzQKN  
accounts payable 應付賬款   {C]M]b*F6(  
accounts receivable 應收賬款   #]eXI $HP  
accumulated profits 累積利益   G<
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adjusting entry ?#123;整記錄   fr#lH3  
adjustment ?#123;整   ;7`<.y  
administration expense 管理費用   Rc6 )v  
advances 預付   NxXVW  
advertising expense 廣告費   50DPzn  
agency 代理   9x?;;qC"m9  
agent 代理人   \aZ(@eF@@Q  
agreement 契約   ^ Nsl5  
allotments 分配數   [V)sCAW  
allowance 津貼   b(Z%#*e  
amalgamation 合併   [QZ~~(R  
amortization 攤銷   mzT} C&hfP  
amortized cost 應攤成本   ax^${s|{-  
annuities 年金   %UQ?k:aWp|  
applied cost 已分配成本   Y$ChMf  
applied expense 已分配費用   0X0D8H(7Q  
applied manufacturing expense 己分配製造費用   y{<#pS.  
apportioned charge 攤派費用   Eq8
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appreciation 漲價   #`p>VXBj!  
article of association 公司章程   Pm1 " 0  
assessment 課稅   T?\CAk>  
assets 資產   @zJI0_Bp  
attorney fee 律師費   h+74W0 $  
audit 審計   42wcpSp  
auditor 審計員   ^TEODKS  
average 平均數   *2AQ'%U~  
average cost 平均成本   q~^:S~q  
bad debt 壞賬   R{
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balance 餘額   aydal9M  
balance sheet 資產負債表  
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bank account 銀行賬戶   Iv <9})2K  
bank balance 銀行結存   DO\EB6xH>%  
bank charge 銀行手續費   zl:D|h77  
bank deposit 銀行存款   `{wku@  
bank discount 銀行貼現   Pu^~]^W)  
bank draft 銀行匯票   g\-3c=X  
bank loan 銀行借款   $dnHUBB  
bank overdraft 銀行透支   OV/FQH;V  
bankers acceptance 銀行承兌   ;:|KfXiC8  
bankruptcy 破產   ,\M_q">npc  
bearer 持票人   =CVT8(N*  
beneficiary 受益人   fv_wK_. %:  
bequest 遺產   U]D.z}0  
bill 票據   ,xz^k/.  
bill of exchange 匯票   &JlR70gdHi  
bill of lading 提單   z`5I1#PVA  
bills discounted 貼現票據   DXz8C -  
bills payable 應付票據   S1zw'!O5  
bills receivable 應收票據   l1)pr{A  
board of directors 董事會   |+:ZO5FaO  
bonds 債券   Z]S0AB.Z@  
bonus 紅利   9AYe, R  
book value 賬面價值   Rdg0WT*;j  
bookkeeper 簿記員   #P-HV  
bookkeeping 簿記   8-5jr_*  
branch office general ledger 支店往來賬戶   B%@!\D#  
broker 經紀人   "
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brought down 接前   <PN;D#2bh  
brought forward 接上頁   6h_k`z  
budget 預算   02^(z6K'&?  
by-product 副產品   W -PZE|<  
by-product sales 副產品銷售  
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capital 股本   Cj1UD;  
capital income 資本收益   E@jl: -*E  
capital outlay 資本支出   I
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capital stock 股本   G^ZkY  
capital stock certificate 股票   ^Ai_/!"  
carried down 移後   1ysLZ;K  
carried forward 移下頁   U9o*6`"o  
cash 現金   C)
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cash account 現金賬戶   $ XsQ e  
cash in bank 存銀行現金   m=.7f
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cash on delivery 交貨收款   j'*p  
cash on hand 庫存現金   W QLL[{mhS  
cash payment 現金支付   <Ihed|  
cash purchase 現購   E9d i  
cash sale 現沽   ;9 &1JX  
cashier 出?#123;員   /-YlC(kL  
cashiers check 本票   D'[P,v;Q  
certificate of deposit 存款單折   c^Gwri4  
certificate of indebtedness 借據   HjK<)q8b  
certified check 保付支票   ;k&k#>L!K  
certified public accountant 會計師   TnBGMI,g'  
charges 費用   khN:+V|  
charge for remittances 匯水手續費   :IT U0%;!+  
charter 營業執照   ~:}XVt0%8  
chartered accountant 會計師   fAM4Q  
chattles 動產   30(m-D$K>9  
check 支票   YTjuSV  
che stub 支票存根   PDq}Tq  
closed account 己結清賬戶   ul=a\;3x#|  
closing 結算   S7NnC4)=-f  
closing entries 結賬紀錄   mf;^b.mKh  
closing stock 期末存貨   &8_f'+i0  
closing the book 結賬   KYRm Ui#  
columnar journal 多欄日記賬   +z jzO]8  
combination 聯合   ^z%o];  
commission 佣金   $|cp;~ 1  
commodity 商品   4=F]`Lql  
common stock 普通股   7z&adkG:  
company 公司   n#^?X  
compensation 賠償   3^A/`8R7K  
compound interest 複利   J'\eS./w|  
consignee 承銷人   O^R
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consignment 寄銷   Zn<(,e  
consignor 寄銷人   %$Jqt  
consolidated balance sheet 合併資產負債表  
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consolidated profit and loss account 合併損益表   tgvpf/cQ  
consolidation 合併   f.$aFOn  
construction cost 營建成本   r8 Zyld_@  
construction revenue 營建收入   17n+4J]  
contract 合同   dp UdFuU"  
control account 統制賬戶   } KD7 Y  
copyright 版權   "
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corporation 公司   wHt#'`5  
cost 成本   Oa.f~|  
cost accounting 成本會計   ezg^5o;  
cost of labour 勞工成本   w$b+R8.n)  
cost of production 生產成本   lC /Hib  
cost of manufacture 製造成本   0V>ESyae5  
cost of sales 銷貨成本   ~`~%(DA=  
cost price 成本價格   C)J_lI{^  
credit 貸方   ^EC)~HP@C  
credit note 收款通知單   yBPt%EF  
creditor 債權人   /jZaU`  
crossed check 橫線支票   2 |
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current account 往來活期賬戶   Qc&-\kQ:$u  
current asset 流動資產   Q3NPwM  
current liability 流動負債   - 'O Q-5  
current profit and loss 本期損益   {?@t/.4[W3  
debit 借方   +7i7`'9pd  
debt 債務   wO2V%v^bp  
debtor 債務人   xZ.~:V03\t  
deed 契據   ih+*T1#:(  
deferred assets 遞延資產   []A"]p  
deferred liabilities 遞延負債   /R
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delivery 交貨   KMxNH,5  
delivery expense 送貨費   5"-una>D  
delivery order 出貨單   fV.A=*1l#  
demand draft 即期匯票   V-D}U$fw  
demand note 即期票據   H4PbO/{xO  
demurrage charge 延期費   h` irO5  
deposit 存款   qYgwyj=4  
deposit slip 存款單   Kcs
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depreciation 折舊   8iMF8\  
direct cost 直接成本   E;6Y? vJ  
direct labour 直接人工   54 M!Fq-  
director 董事   ]dPVtk  
discount 折扣   JCcN>DtP  
discount on purchase 進貨折扣   I! h(`  
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