[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。   |FH|l#bu>  
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acceptance 承兌   =Z}=nS?4  
account 賬戶   ,G!mO,DX  
accountant 會計員   w@& (=C  
accounting 會計   h^=9R6im  
accounting system 會計制度   &VfMv'%x  
accounts payable 應付賬款   /eNDv(g)M  
accounts receivable 應收賬款   $7'Kc
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accumulated profits 累積利益   GP;UuQ
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adjusting entry ?#123;整記錄   Xwt}WSdF`k  
adjustment ?#123;整   QPJz~;V2  
administration expense 管理費用   XD$;K$_7  
advances 預付   +EE(d/f  
advertising expense 廣告費   'NDDj 0Y  
agency 代理   i.G"21M  
agent 代理人   Spt;m0W90  
agreement 契約   19 <Lgr  
allotments 分配數   J^)=8cy  
allowance 津貼   l~*D jr~  
amalgamation 合併   Z}s56{!.  
amortization 攤銷   ^P}c 0}^  
amortized cost 應攤成本   `sPH7^R  
annuities 年金   (H-}z`sy/@  
applied cost 已分配成本   ,ou&WI yC  
applied expense 已分配費用   ~Op~~ m  
applied manufacturing expense 己分配製造費用   \1mTKw)S  
apportioned charge 攤派費用   !J-oGs\ u  
appreciation 漲價   hz*H,E!>  
article of association 公司章程   c},wW@SF2W  
assessment 課稅   G+zIh}9  
assets 資產   %Tm8sQ)1  
attorney fee 律師費   #AUV&pI[  
audit 審計   ,R2;oF_  
auditor 審計員   BNpc-O~  
average 平均數  
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average cost 平均成本    j2%?-(U  
bad debt 壞賬   6UnWtLE  
balance 餘額   VSW"/{Lp  
balance sheet 資產負債表   cOo@UU P  
bank account 銀行賬戶   *e}1KcJ  
bank balance 銀行結存   XYdr~/[HPy  
bank charge 銀行手續費   kb2M3%6V  
bank deposit 銀行存款   CGY,I UG  
bank discount 銀行貼現   :]+p#l  
bank draft 銀行匯票   F uJ=]T  
bank loan 銀行借款  
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bank overdraft 銀行透支   :elTqw>pn  
bankers acceptance 銀行承兌   NQqq\h  
bankruptcy 破產   ,J ZM%f  
bearer 持票人   v7@O ,%  
beneficiary 受益人   #) bqn|0l
 
bequest 遺產   :Co+haW  
bill 票據   $ Ov#^wfA  
bill of exchange 匯票   C:$pAE(  
bill of lading 提單   L$4nbOu\~  
bills discounted 貼現票據   )!jX$bK  
bills payable 應付票據   >C
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bills receivable 應收票據   9i*Xd$ G  
board of directors 董事會   7R5!(g  
bonds 債券   1H]E:Bq  
bonus 紅利   5KvqZ1L  
book value 賬面價值   HC\\w-`<  
bookkeeper 簿記員   '
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bookkeeping 簿記   to"[r  
branch office general ledger 支店往來賬戶   PHHX)xK  
broker 經紀人   tFKR~?Gc
 
brought down 接前   ``* !b>)  
brought forward 接上頁   h(Ccm
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budget 預算  
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by-product 副產品   KM jnY2  
by-product sales 副產品銷售   tF=Y3W+L  
capital 股本   ;gmfWHB<  
capital income 資本收益   +K
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capital outlay 資本支出   -|x YT+?%  
capital stock 股本   Ad]oM]  
capital stock certificate 股票   SdOE^_@:  
carried down 移後   gg}^@h&?  
carried forward 移下頁   2=p"%YSn  
cash 現金   aq<QKnU  
cash account 現金賬戶   <rAk"R ^  
cash in bank 存銀行現金   Q]NGd 0J  
cash on delivery 交貨收款   <;.
->73E  
cash on hand 庫存現金   z3>oUq{  
cash payment 現金支付   wc6v:,&  
cash purchase 現購   UOtrq= y  
cash sale 現沽   h`HdM58CQ  
cashier 出?#123;員   \NI0rL  
cashiers check 本票   X*Dt<i};v  
certificate of deposit 存款單折   iJD_qhd7  
certificate of indebtedness 借據   w M#BQe3t#  
certified check 保付支票   jt
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certified public accountant 會計師   *N
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charges 費用   }2-p=Y:6  
charge for remittances 匯水手續費   [J6b5  
charter 營業執照   #w:6<$  
chartered accountant 會計師   ]psx\ZMa  
chattles 動產   ;UB$Uqs6  
check 支票   ,H+LE$=  
che stub 支票存根   maopr$r  
closed account 己結清賬戶   7
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closing 結算   GY;q0oQ,  
closing entries 結賬紀錄   aA/.EAc7  
closing stock 期末存貨    L4,Ke  
closing the book 結賬   )-4xI4  
columnar journal 多欄日記賬   <DjFMTCN  
combination 聯合   (xhwl=
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commission 佣金   :*wjC.Z  
commodity 商品   Oor&1  
common stock 普通股   wWNHZv&  
company 公司   ugI9rxT]Kv  
compensation 賠償   0{GpO6!  
compound interest 複利   j7M[]/|  
consignee 承銷人   0u'qu2mV  
consignment 寄銷   C'c9AoE5>  
consignor 寄銷人   $MT' ZM  
consolidated balance sheet 合併資產負債表   xXktMlI  
consolidated profit and loss account 合併損益表   W l+[{#  
consolidation 合併   #+- /0{HT  
construction cost 營建成本   Evn=3Tw  
construction revenue 營建收入   YIQm;EEG  
contract 合同   @!:~gQ  
control account 統制賬戶   $`emP Hel  
copyright 版權   ?( ^HjRUY  
corporation 公司   x{X(Y]*1S  
cost 成本   hF!t{ Lf3  
cost accounting 成本會計   d,G:+  
cost of labour 勞工成本   s2{d<0x?v  
cost of production 生產成本   ZO2$Aan  
cost of manufacture 製造成本   z3 lZ3  
cost of sales 銷貨成本   bJo)rM:m  
cost price 成本價格   b$ f@.L  
credit 貸方   Qv%"iSe~J  
credit note 收款通知單   G' ~Z'  
creditor 債權人   3YG[~
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crossed check 橫線支票   }T?0/N3y&  
current account 往來活期賬戶   p. eq N  
current asset 流動資產    GIt~"X  
current liability 流動負債   /-qSYS(  
current profit and loss 本期損益   ) /kf  
debit 借方   Gyak?.@R  
debt 債務   D~~&e<v'1  
debtor 債務人   w(QU'4~  
deed 契據   (3DjFT3 w  
deferred assets 遞延資產   2FxrMCC  
deferred liabilities 遞延負債   Zz<k^
 
delivery 交貨   eC^UL5>%
 
delivery expense 送貨費   ymdZ#I-  
delivery order 出貨單   K85;7R5  
demand draft 即期匯票   kCXQHX  
demand note 即期票據   <n4T*  
demurrage charge 延期費   S <C'#vj  
deposit 存款   .Vm!Ng )j  
deposit slip 存款單   4!pMZ<$3  
depreciation 折舊   e`pYO]Z  
direct cost 直接成本   @)A)cBv#  
direct labour 直接人工   @5!Mr5;  
director 董事   !o+Y"* /  
discount 折扣   'u6T^YS  
discount on purchase 進貨折扣   *C81DQ  
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