[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。   \.9-:\'(  
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acceptance 承兌   jToA"udW/  
account 賬戶   bxc#bl3  
accountant 會計員   L 2Os\  
accounting 會計   '?v.O}  
accounting system 會計制度   1;4TA}'H  
accounts payable 應付賬款   oslrv7EK  
accounts receivable 應收賬款   ka[ ]pY  
accumulated profits 累積利益   EbY%:jR  
adjusting entry ?#123;整記錄   4rw<C07Z  
adjustment ?#123;整   ,N<xyx.  
administration expense 管理費用   3E+u)f lmB  
advances 預付   %=]~5a9  
advertising expense 廣告費   1$q S
bQ  
agency 代理   Fj7cI +  
agent 代理人   ]{0 2!  
agreement 契約   +smPR  
allotments 分配數   [9Q2/V;Uk%  
allowance 津貼   zo7Hm]W`  
amalgamation 合併   )4D |sN  
amortization 攤銷   ORA+>  
amortized cost 應攤成本   [q?{
e1  
annuities 年金   p3\F1](Z  
applied cost 已分配成本   Z81]>  
applied expense 已分配費用   UCa(3p^V_  
applied manufacturing expense 己分配製造費用   3EI$tP@4  
apportioned charge 攤派費用   |jU/R  
appreciation 漲價   3(}W=oI  
article of association 公司章程   }
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assessment 課稅   v O&%sjvH  
assets 資產   TC<_I0jCh  
attorney fee 律師費   MkRRBv
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audit 審計   ss-{l+Z5  
auditor 審計員   qYl%v  
average 平均數   }{n[_:[7  
average cost 平均成本   `$AX!,<!G  
bad debt 壞賬   lN<v
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balance 餘額   h&{9 &D1t  
balance sheet 資產負債表   ) 'j 7Ra  
bank account 銀行賬戶   #B88w9 b`D  
bank balance 銀行結存   'Wn'BRXq3  
bank charge 銀行手續費   ol^OvG:TQ  
bank deposit 銀行存款   f2`[ skNj  
bank discount 銀行貼現   ?.LS_e_0  
bank draft 銀行匯票   ,?3r-bM  
bank loan 銀行借款   :3gtc/pt>  
bank overdraft 銀行透支   >KNiMW^V  
bankers acceptance 銀行承兌   /3Zo8.  
bankruptcy 破產   T[`o$j6  
bearer 持票人   ~5N0=)  
beneficiary 受益人   ||;V5iR
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bequest 遺產   2y>~< S  
bill 票據   (OLjE]9;  
bill of exchange 匯票   +4Aj/$%[q  
bill of lading 提單   Eh^c4x  
bills discounted 貼現票據   \'xF\V  
bills payable 應付票據   ^a0{"|Lq  
bills receivable 應收票據   Rp^kD ,*  
board of directors 董事會   p`fUpARA!  
bonds 債券   D{x'k2=  
bonus 紅利   w<!F& kQB  
book value 賬面價值    C*a>B,H  
bookkeeper 簿記員   FO<PMK  
bookkeeping 簿記   mXtsP 1  
branch office general ledger 支店往來賬戶   7?9QlUO  
broker 經紀人   bBk_2lg=4)  
brought down 接前   [
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brought forward 接上頁   ><V<}&:y$(  
budget 預算   ]0p] u d&  
by-product 副產品   6!sC  
by-product sales 副產品銷售   _ I"}3*  
capital 股本   1YV ;pEw3w  
capital income 資本收益   _C2iP[YwQ{  
capital outlay 資本支出   Q'5]E{1<'n  
capital stock 股本   [3lAKI  
capital stock certificate 股票   (HbA?Aja  
carried down 移後   rE$0a-d2B  
carried forward 移下頁   OyH>N/  
cash 現金   }$iKz*nx|  
cash account 現金賬戶   \f\CK@  
cash in bank 存銀行現金   akATwSrU  
cash on delivery 交貨收款   # 2;6!_  
cash on hand 庫存現金   `yJ3"{uO  
cash payment 現金支付   @( p
9}  
cash purchase 現購   x7J8z\b"O  
cash sale 現沽    iga.B  
cashier 出?#123;員   ;}1O\nngR  
cashiers check 本票   dDYD6  
certificate of deposit 存款單折   W5c BT?V  
certificate of indebtedness 借據   cQ}
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certified check 保付支票   #0$fZ  
certified public accountant 會計師   hhWIwR  
charges 費用   XX&4OV,^%D  
charge for remittances 匯水手續費   PtsQV
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charter 營業執照   +*uaB  
chartered accountant 會計師   RK)1@Tz7!  
chattles 動產   rf?%- X(V  
check 支票   Z<D8{&AjS  
che stub 支票存根  
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closed account 己結清賬戶   sbv2*fno5  
closing 結算   Y%9$!  
closing entries 結賬紀錄   HpP82X xj  
closing stock 期末存貨   8ShIn@|32  
closing the book 結賬   QNbV=*F?  
columnar journal 多欄日記賬   lT^/8Z<g  
combination 聯合   B@w/wH   
commission 佣金   gcF:/@:Rm  
commodity 商品   w.VjGPp  
common stock 普通股   CiWz>HWH  
company 公司   _=Z?5{7S>  
compensation 賠償   8;Zz25*  
compound interest 複利   x" lcE@(  
consignee 承銷人   8Sxk[`qx\K  
consignment 寄銷   :a/l9 m(   
consignor 寄銷人   T<oDLJA\  
consolidated balance sheet 合併資產負債表   @U+#@6  
consolidated profit and loss account 合併損益表   mUj_V#v  
consolidation 合併   Vxz`  
construction cost 營建成本   !mZDukfjQ  
construction revenue 營建收入   : &bJMzB  
contract 合同   `=V p 0tPI  
control account 統制賬戶   z~"Q_gme  
copyright 版權   o_8Wnx^  
corporation 公司   j"hNkCF  
cost 成本   nuH=pIq6x  
cost accounting 成本會計   ?;VsA>PV  
cost of labour 勞工成本   ]ur?i{S,  
cost of production 生產成本   &V|kv"Wwj  
cost of manufacture 製造成本   |'Z+`HI  
cost of sales 銷貨成本   ayI<-s-  
cost price 成本價格   5^D094J|^  
credit 貸方   xkCM*5:  
credit note 收款通知單   0qINa:Ori  
creditor 債權人   +T\<oj%}2  
crossed check 橫線支票   u*f`\vs   
current account 往來活期賬戶   ~R&rQJJeJ  
current asset 流動資產   7Kf  
current liability 流動負債   E
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current profit and loss 本期損益   V0NLwl O  
debit 借方   -Uan.#~S  
debt 債務   L;lu)|b"  
debtor 債務人   2vTO>*t  
deed 契據   Qr\eT}  
deferred assets 遞延資產   IL go:xQ  
deferred liabilities 遞延負債   -T}r$A  
delivery 交貨   A9lw^.  
delivery expense 送貨費   ;A4qE W  
delivery order 出貨單   B}S+/V` Y5  
demand draft 即期匯票   wPEK5=\4Ob  
demand note 即期票據   NN#k^[i1  
demurrage charge 延期費   Zs(BViTb|  
deposit 存款   c2t`i  
deposit slip 存款單   ~s-bA#0S  
depreciation 折舊   L3w.<h  
direct cost 直接成本   ,m[XeI  
direct labour 直接人工   zMRa<G7  
director 董事   w
mww7  
discount 折扣   !E&l=*lM.  
discount on purchase 進貨折扣   ny{S&f  
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