[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。   +EpT)FJX  
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acceptance 承兌   Og,,s{
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account 賬戶   MLR3A s  
accountant 會計員   w@"|S_E  
accounting 會計   q/Gy&8 K  
accounting system 會計制度   qH-dT,`"{  
accounts payable 應付賬款   n,0}K+}  
accounts receivable 應收賬款   1 t#Tp$  
accumulated profits 累積利益   Bb
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adjusting entry ?#123;整記錄   w,l1&=d  
adjustment ?#123;整   c#l (~g$D+  
administration expense 管理費用   _2TIan}  
advances 預付   BBp
Hp  
advertising expense 廣告費   q<7Nz]Td  
agency 代理   !q/?t XM!  
agent 代理人   f2d"b+H#  
agreement 契約   O@ "6)/  
allotments 分配數   ?W#! S  
allowance 津貼   I*24%z9  
amalgamation 合併   1di?@F2f  
amortization 攤銷   hslJs
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amortized cost 應攤成本   a. gu  
annuities 年金   Xu'u"amt  
applied cost 已分配成本   beq)Frn^  
applied expense 已分配費用   doe[f_\  
applied manufacturing expense 己分配製造費用   F\
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apportioned charge 攤派費用   9@S icqx   
appreciation 漲價   Bz24U wcZ  
article of association 公司章程   3)T
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assessment 課稅   uxR_(~8  
assets 資產   9(H8MUF0{  
attorney fee 律師費   bG5c~  
audit 審計   AQFx>:in  
auditor 審計員   lID5mg31  
average 平均數   )`U T#5  
average cost 平均成本  
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bad debt 壞賬   +\{!jB*g  
balance 餘額   0.Iw/e   
balance sheet 資產負債表   |D^[]*cEH  
bank account 銀行賬戶   HDC`g  
bank balance 銀行結存   
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bank charge 銀行手續費   k1%Ek#5  
bank deposit 銀行存款   ?n_Y_)9  
bank discount 銀行貼現   =,(Ba'  
bank draft 銀行匯票   #7g~Um%p  
bank loan 銀行借款   ~=c#Ff=Z  
bank overdraft 銀行透支   htkyywv  
bankers acceptance 銀行承兌   
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bankruptcy 破產   xxede zNko  
bearer 持票人   n,fUoS  
beneficiary 受益人   Et7AAV*8g  
bequest 遺產   @4&sL](q  
bill 票據   7&+Gv6E  
bill of exchange 匯票   .Wb),  
bill of lading 提單   +]AE}UXZoh  
bills discounted 貼現票據   gsAc
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bills payable 應付票據   TX 12$p\  
bills receivable 應收票據   QXF>xZ~  
board of directors 董事會   =si<OB  
bonds 債券   ;)o% 2#I  
bonus 紅利   wlkS+$<  
book value 賬面價值   45_zO#  
bookkeeper 簿記員   yhTe*I=Gk  
bookkeeping 簿記   |"ck;.)  
branch office general ledger 支店往來賬戶   6vmkDL8{A8  
broker 經紀人   dLo%+V#/A  
brought down 接前   rb9x||  
brought forward 接上頁   H p1cVs  
budget 預算   < 'T6k\  
by-product 副產品   9@^/ON\O  
by-product sales 副產品銷售   0$
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capital 股本   n2TvPt\  
capital income 資本收益   (I\aGGW  
capital outlay 資本支出   4}l,|7_&I  
capital stock 股本   _:TD{EO$  
capital stock certificate 股票   !WrUr]0IP  
carried down 移後   ofN|%g /  
carried forward 移下頁   Gd"lB*^Ht  
cash 現金   u(d>R5}'  
cash account 現金賬戶   X3q'x}{  
cash in bank 存銀行現金   m-;u]X=a  
cash on delivery 交貨收款   in%+)`'nH7  
cash on hand 庫存現金   YwKY3kL  
cash payment 現金支付   o6svSS  
cash purchase 現購   cDLS)  
cash sale 現沽   JP[BSmhAV  
cashier 出?#123;員   ~r=u1]z  
cashiers check 本票   D?9=q  
certificate of deposit 存款單折   R`/nsou  
certificate of indebtedness 借據   /(vT49(]  
certified check 保付支票   ZfMJU  
certified public accountant 會計師   _a c_8m  
charges 費用   &?x^I{j  
charge for remittances 匯水手續費   xOZ?zN
 
charter 營業執照   `kFxq<?aK  
chartered accountant 會計師   DGp'Xx_8  
chattles 動產   ;g ?5V  
check 支票   {KODwP'~  
che stub 支票存根   Tqm9>< !r  
closed account 己結清賬戶   O@Xl_QNxc!  
closing 結算   RN!oflb  
closing entries 結賬紀錄   B
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closing stock 期末存貨   |QXW$  
closing the book 結賬   nfl6`)oW  
columnar journal 多欄日記賬   jLcW;7OAC  
combination 聯合   W"z!sf5U  
commission 佣金   L(}T-.,Slr  
commodity 商品   vsLn@k3  
common stock 普通股   "i9$w\lm  
company 公司   +dR$;!WB3  
compensation 賠償   v!40>[?|p  
compound interest 複利   r@wWGbQ|L  
consignee 承銷人   tt#M4n@  
consignment 寄銷   *bwLih!}H  
consignor 寄銷人   u},< On  
consolidated balance sheet 合併資產負債表   tpA7"JD  
consolidated profit and loss account 合併損益表   )|\72Z~eq  
consolidation 合併  
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construction cost 營建成本   {5_*tV<I  
construction revenue 營建收入   K2)),_,@5+  
contract 合同   pH)V:BmJ  
control account 統制賬戶   KXYq|w  
copyright 版權   QNn$`Qz.  
corporation 公司   +-HaYB|p  
cost 成本   UB?a-jGZK  
cost accounting 成本會計   i7*4hYY  
cost of labour 勞工成本   0I079fqk<  
cost of production 生產成本   IOt!A  
cost of manufacture 製造成本   ]Kil/Y  
cost of sales 銷貨成本   0Ac]&N d`  
cost price 成本價格   ~pwp B2
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credit 貸方   F5&4x"c  
credit note 收款通知單   k1B7uA'h"G  
creditor 債權人   {Pu\KRU  
crossed check 橫線支票   T4._S:~  
current account 往來活期賬戶   K*p^Gs,  
current asset 流動資產   8h-6;x^^  
current liability 流動負債   !d%OoRSU'  
current profit and loss 本期損益   /zPN9 db  
debit 借方   8vc4J5  
debt 債務   5ahAp];  
debtor 債務人   Y~bp:FkS  
deed 契據   N2=gSEY  
deferred assets 遞延資產   &!Y^DR/  
deferred liabilities 遞延負債   v5 $"v?PT  
delivery 交貨   42 8kC,  
delivery expense 送貨費   5-aCNAF2  
delivery order 出貨單   ejD
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demand draft 即期匯票  
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demand note 即期票據   L@0DT&5  
demurrage charge 延期費   a+,)rY9  
deposit 存款   KZ;U6TBiB  
deposit slip 存款單   CKrh14ul  
depreciation 折舊   Cz m`5  
direct cost 直接成本   - C8h$P  
direct labour 直接人工   Y#NlbKkzu  
director 董事   2' _Oi-&  
discount 折扣   Pg7W:L7  
discount on purchase 進貨折扣   's!EAqCN  
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