[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。   ?|`Ba-  
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acceptance 承兌   SdJGhU  
account 賬戶   ~kJ}Z<e  
accountant 會計員   8(b C.  
accounting 會計   UrP jZ:K'  
accounting system 會計制度   X>$s>})Y  
accounts payable 應付賬款   p:/#nmC<  
accounts receivable 應收賬款   lO>9Q]S<  
accumulated profits 累積利益   [ 1$p}
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adjusting entry ?#123;整記錄   j$5S_]2  
adjustment ?#123;整   2jUEL=+Y  
administration expense 管理費用   c=52*&  
advances 預付   y;r{0lTB  
advertising expense 廣告費   [

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agency 代理   gpe/dfyJ9  
agent 代理人   ,?k~>,{3  
agreement 契約   V?0Yzg$sy  
allotments 分配數   QR#L1+Hn  
allowance 津貼   gI /#7Cr  
amalgamation 合併   &>T7]])  
amortization 攤銷   :Nt_LsH  
amortized cost 應攤成本   ?C6DK{S(  
annuities 年金   eBs4:R_i  
applied cost 已分配成本   ALOS >Bi&  
applied expense 已分配費用   T0Kjnzs  
applied manufacturing expense 己分配製造費用   YWXY4*G  
apportioned charge 攤派費用   !go$J]T  
appreciation 漲價   @N%/v*  
article of association 公司章程   yG ,oSp|  
assessment 課稅   G)S(a4  
assets 資產   ;GjZvo  
attorney fee 律師費  
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audit 審計   a(a2xa  
auditor 審計員   Jj:Bi&C  
average 平均數   W7 .Y`u[  
average cost 平均成本   F70_N($i  
bad debt 壞賬   Ny6 daf3f  
balance 餘額   :1Y*&s  
balance sheet 資產負債表   MB:VACCr  
bank account 銀行賬戶   ,e{|[k  
bank balance 銀行結存   H({Y  
bank charge 銀行手續費   mx ]a@tu  
bank deposit 銀行存款   5{esL4k  
bank discount 銀行貼現   ui[E,W~  
bank draft 銀行匯票   p#  4@  
bank loan 銀行借款   ]5_6m;g  
bank overdraft 銀行透支   jlA?JB  
bankers acceptance 銀行承兌   n_qDg  
bankruptcy 破產   e+? -#  
bearer 持票人   ,Q2?Z:l  
beneficiary 受益人   e]qbh_A  
bequest 遺產   /ad]p
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bill 票據   1;Q>B>6  
bill of exchange 匯票   4P(ysTuM  
bill of lading 提單   {Iu9%uR>@  
bills discounted 貼現票據   rF*L@HI  
bills payable 應付票據   EK JPeeRY  
bills receivable 應收票據   (oiF05n h  
board of directors 董事會   qtQB}r8  
bonds 債券   TSp;VrOP  
bonus 紅利   Tam\,j  
book value 賬面價值   Idzr
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bookkeeper 簿記員   U&\2\z3{  
bookkeeping 簿記   fho$:S  
branch office general ledger 支店往來賬戶   O6Gg?j  
broker 經紀人   f5droys9  
brought down 接前   >e4w8Svcy  
brought forward 接上頁   $d +n},[C{  
budget 預算   )HFl 0[vT  
by-product 副產品   tI&E@  
by-product sales 副產品銷售   +=qazE<:0  
capital 股本   +1]xmnts  
capital income 資本收益   3H'+7
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capital outlay 資本支出   nd Y1j5  
capital stock 股本   #SR"Q`P  
capital stock certificate 股票   \!_:<"nX.  
carried down 移後   Mb2rHUr  
carried forward 移下頁   DOzJ-uww1  
cash 現金   #;#r4sJwU  
cash account 現金賬戶   1q &gTvIp  
cash in bank 存銀行現金   _]Ei,Ua  
cash on delivery 交貨收款   (ru9Ke%Dx  
cash on hand 庫存現金   _s&sA2r<  
cash payment 現金支付   _1? PN8  
cash purchase 現購   u{/!BCKE  
cash sale 現沽   7LB#
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cashier 出?#123;員   lZq`,E_L  
cashiers check 本票   FQ72VY  
certificate of deposit 存款單折   |RdiM&C7  
certificate of indebtedness 借據   v.aSf`K  
certified check 保付支票   yzml4/X  
certified public accountant 會計師   N-+`[8@(P<  
charges 費用   h>l  
charge for remittances 匯水手續費   \qU.?V[2  
charter 營業執照   q%/ciPgE  
chartered accountant 會計師   wU|Y`wJmF  
chattles 動產   ua'dm6",:  
check 支票   3}}#'5D  
che stub 支票存根   aJ"Tt>Y[.~  
closed account 己結清賬戶   nKoc%TNqe  
closing 結算   p(5'|eqBV  
closing entries 結賬紀錄   sT^^#$ub  
closing stock 期末存貨   
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closing the book 結賬   6}vPwI  
columnar journal 多欄日記賬   9=-!~_'1-  
combination 聯合   n<x NE%  
commission 佣金   _DAAD,'<a  
commodity 商品   :h|nV ~  
common stock 普通股   h2Pvj37  
company 公司   n,Z B-"dW  
compensation 賠償   g!k'tizYD  
compound interest 複利   |c]Y1WwDx  
consignee 承銷人   +bj[.  
consignment 寄銷   u/@dWeY[]  
consignor 寄銷人   d9hJEu!Lu  
consolidated balance sheet 合併資產負債表   h.\9a3B:r  
consolidated profit and loss account 合併損益表   9J$z/j;X  
consolidation 合併   S"Q$ Ol"  
construction cost 營建成本   ^PCshb##  
construction revenue 營建收入   Tk'YpL#U  
contract 合同   /FZ@Z]Q0G  
control account 統制賬戶   e:BKdZGW  
copyright 版權   D;VFMP  
corporation 公司   } r#by%P  
cost 成本   \mt0mv;c
 
cost accounting 成本會計   uQ;b'6Jcp  
cost of labour 勞工成本   {$<X\\&r  
cost of production 生產成本   e/?>6'6 5  
cost of manufacture 製造成本   #eqy!QdePf  
cost of sales 銷貨成本   [-@Lbu-|  
cost price 成本價格   S> f8j?n  
credit 貸方   !5~{?sr>  
credit note 收款通知單   &k5 Z
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creditor 債權人   ]i=\5FH e  
crossed check 橫線支票   S*o%#ZJN  
current account 往來活期賬戶   #_tixg  
current asset 流動資產   &&  }'  
current liability 流動負債   +yq Z\$ii  
current profit and loss 本期損益   |zV-a2K%J  
debit 借方   ;b[% L&  
debt 債務   W@^O'&3d  
debtor 債務人   ?PIOuN=  
deed 契據   %} _{_Z  
deferred assets 遞延資產   J`ia6fy.I  
deferred liabilities 遞延負債   A22h+8yG  
delivery 交貨   [Ng#/QXk{  
delivery expense 送貨費   [Hn4&PET  
delivery order 出貨單   ,$,6%"'"  
demand draft 即期匯票   N1RZ  
demand note 即期票據   G<C[A   
demurrage charge 延期費   FuNc#n>  
deposit 存款   nQc]f*  
deposit slip 存款單  
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depreciation 折舊   K h}Oiw  
direct cost 直接成本   A|#9  
direct labour 直接人工   /5@V $c8  
director 董事   i#t)tM
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discount 折扣   (Ck|RojC  
discount on purchase 進貨折扣   9=D\xBd|w  
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