[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。   )y-y-B=+T  
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acceptance 承兌   jLc4D'  
account 賬戶   ?fcQd6-}  
accountant 會計員   NK'awv),pM  
accounting 會計   1Iu^
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accounting system 會計制度   e"P>b? OY  
accounts payable 應付賬款   rmutw~nHD  
accounts receivable 應收賬款   {Cnz7TVB  
accumulated profits 累積利益   zuR!,-W  
adjusting entry ?#123;整記錄   )2C`;\/:  
adjustment ?#123;整   `yJpDGh  
administration expense 管理費用   MHJH@$|]  
advances 預付   1i :l  
advertising expense 廣告費   #WlIH7J8Tc  
agency 代理   K1a$ m2  
agent 代理人   -4{sr| lm  
agreement 契約   WjtmV2b<7  
allotments 分配數   4M'y9(  
allowance 津貼   GBIa Ul  
amalgamation 合併   , }O>,AU  
amortization 攤銷   OF'y]W&  
amortized cost 應攤成本   E\&~S+:Xp  
annuities 年金   }$r/#F/Fn  
applied cost 已分配成本   fEF1&&8^  
applied expense 已分配費用   lAz.I  
applied manufacturing expense 己分配製造費用   \wqi_[A  
apportioned charge 攤派費用   6VpT*,2d~  
appreciation 漲價   f}b= FV{  
article of association 公司章程    chW 1UE  
assessment 課稅   {(#Dou  
assets 資產   nE #p Ry]  
attorney fee 律師費   7(AB5.O  
audit 審計   M \rW  
auditor 審計員   ys|a ^VnN  
average 平均數   Svj%O(  
average cost 平均成本   f"j~{b7  
bad debt 壞賬   OI</o0Ca  
balance 餘額   zLd i  
balance sheet 資產負債表   raRb K8CQ  
bank account 銀行賬戶   ~p^&`FA  
bank balance 銀行結存   o8c4h<,  
bank charge 銀行手續費   /pni_-l*  
bank deposit 銀行存款   2.6%?E]  
bank discount 銀行貼現   57*`y'CW  
bank draft 銀行匯票   ,;9byb  
bank loan 銀行借款   ^6tGj+D9  
bank overdraft 銀行透支   x TEDC,B  
bankers acceptance 銀行承兌   +Zgh[a  
bankruptcy 破產   53X H|Ap  
bearer 持票人   H.#<&5 f  
beneficiary 受益人   |c,,*^  
bequest 遺產   luAmq+  
bill 票據   ,q$'hYTaJ  
bill of exchange 匯票   9D,`9L5-=  
bill of lading 提單   <RQ
\nU  
bills discounted 貼現票據   Kv3cKNvu~  
bills payable 應付票據   M-Gl".*f  
bills receivable 應收票據   I\eM8`Y$  
board of directors 董事會   oqeA15k$  
bonds 債券   $<&N#  
bonus 紅利   iOk^RDG+  
book value 賬面價值   Bo.< 4P  
bookkeeper 簿記員   @AM;58.  
bookkeeping 簿記   O~Eju  
branch office general ledger 支店往來賬戶   ?86q8E3;&  
broker 經紀人   }U-h^x'  
brought down 接前   Fo  K!JX*  
brought forward 接上頁   >9F&x>~  
budget 預算   !>gi9z,  
by-product 副產品   -DWyKR= j"  
by-product sales 副產品銷售   d~#>.$Uu  
capital 股本   RE~9L5i5  
capital income 資本收益   _`'VOY`o  
capital outlay 資本支出   wB%:RI,  
capital stock 股本   AXbDCDA  
capital stock certificate 股票   c;X8:Z=ja  
carried down 移後   [1Cs  
carried forward 移下頁   .;),e#  
cash 現金   4}C^s\?z  
cash account 現金賬戶   :xqhPr]e  
cash in bank 存銀行現金   U7GgGMw  
cash on delivery 交貨收款   `cu W^/c  
cash on hand 庫存現金   -B+Pl*  
cash payment 現金支付   Q)`3&b  
cash purchase 現購   D}.Pk>5  
cash sale 現沽   E]T >m!6  
cashier 出?#123;員   <]{$XcNm  
cashiers check 本票   _c[ Bjip  
certificate of deposit 存款單折   VTM*=5|c  
certificate of indebtedness 借據   /=o~7y  
certified check 保付支票   DjzHEqiH  
certified public accountant 會計師   j%_{tB  
charges 費用   yH
YqJ|t  
charge for remittances 匯水手續費   I[P43>F3  
charter 營業執照   hh%fmc  
chartered accountant 會計師   "#<P--E9  
chattles 動產   }02#[vg  
check 支票   H@-txO1`::  
che stub 支票存根   no~ Yet+<"  
closed account 己結清賬戶   `=}w(V8pc  
closing 結算   0-
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closing entries 結賬紀錄   kK62yz,  
closing stock 期末存貨   )\xDo<@  
closing the book 結賬   .N:& {$o:  
columnar journal 多欄日記賬   pv3SAO4  
combination 聯合   |{STk
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commission 佣金   @ OSSqH  
commodity 商品   "#ctT-g`6  
common stock 普通股   G6*P]<  
company 公司   ET2^1X #j  
compensation 賠償   hN#A3FFo L  
compound interest 複利   Un~ }M/  
consignee 承銷人   \w6A-daD0  
consignment 寄銷   f!H~BMA+a  
consignor 寄銷人   #0:N$'SZ  
consolidated balance sheet 合併資產負債表   @2X{e7+D  
consolidated profit and loss account 合併損益表   ,\%qERk  
consolidation 合併   qD]&&"B  
construction cost 營建成本   cN?}s0  
construction revenue 營建收入   ^9jrI  
contract 合同   REK(^1 h  
control account 統制賬戶   T09'qB  
copyright 版權   VGe OoS  
corporation 公司   1:.I0x!  
cost 成本    << X
WL:  
cost accounting 成本會計   ;A\SbLM  
cost of labour 勞工成本   .)Wqo7/Gx  
cost of production 生產成本   NUQ?QQ  
cost of manufacture 製造成本   Q 1:7 9  
cost of sales 銷貨成本   Vw@?t(l>  
cost price 成本價格   uXm_ pQpF  
credit 貸方   i(9 5=t(  
credit note 收款通知單   t ;-U   
creditor 債權人   ';vLj1v
 
crossed check 橫線支票   E3~Wyfd7  
current account 往來活期賬戶   >[qoNy;  
current asset 流動資產   %b1N lzB+  
current liability 流動負債   <rbzsn"a  
current profit and loss 本期損益   k^i\<@v  
debit 借方   kc:>[{9  
debt 債務   DKG99biJN  
debtor 債務人   X$0&tmum  
deed 契據   QIWfGVc-  
deferred assets 遞延資產   4UISuYg'  
deferred liabilities 遞延負債   {Y6;/".DM  
delivery 交貨   J+:gIszsWT  
delivery expense 送貨費   fgW>~m .W  
delivery order 出貨單   `iQ9
9  
demand draft 即期匯票  
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demand note 即期票據   C?h}n4\B^?  
demurrage charge 延期費   4COo~d  
deposit 存款   ibqJ'@{=e  
deposit slip 存款單   6}"t;4@$x  
depreciation 折舊   ?}Y;/Lwx  
direct cost 直接成本   C8bBOC(  
direct labour 直接人工   "74Rn"d5  
director 董事   T:|PSJc0  
discount 折扣   3qVDHDQ?ZV  
discount on purchase 進貨折扣   ?Mj@;O9>'  
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