[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。   =Haqr*PDx  
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acceptance 承兌   Y
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account 賬戶   H`4H(KWm  
accountant 會計員   a pqzf  
accounting 會計   <:yB4t3H+q  
accounting system 會計制度   Xui${UYN  
accounts payable 應付賬款   }Jt( H  
accounts receivable 應收賬款   HxJKS*H;  
accumulated profits 累積利益   ^=Rqa \
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adjusting entry ?#123;整記錄   lp5`Kw\  
adjustment ?#123;整   'j=7'aX>K  
administration expense 管理費用   7G}vQO  
advances 預付   GDC`\
cy  
advertising expense 廣告費   <^VZ4$j  
agency 代理   q4vu r>m6  
agent 代理人   }x4,a6^  
agreement 契約   |i-Qfpn  
allotments 分配數   !]Z> T5$  
allowance 津貼   i> Ssp  
amalgamation 合併   dwks"5l  
amortization 攤銷  
MGIpo[  
amortized cost 應攤成本   WlP #L`  
annuities 年金   'Omi3LXfDT  
applied cost 已分配成本   0`/PEK{  
applied expense 已分配費用   +v%V1lf^~  
applied manufacturing expense 己分配製造費用   Ky`rf}cI>  
apportioned charge 攤派費用   W?{ :HV  
appreciation 漲價   haW8zb0z  
article of association 公司章程   Y4`MgP8t  
assessment 課稅   2XrPgq'  
assets 資產   HGmgQ>q@M$  
attorney fee 律師費   9z5K -s  
audit 審計   i%H_ua  
auditor 審計員   sChMIbq!Av  
average 平均數   /h%<e  
average cost 平均成本   VP=(",`  
bad debt 壞賬   KC o<%  
balance 餘額   BR\%
aU$u  
balance sheet 資產負債表   hNUAwTH6  
bank account 銀行賬戶   ;nG"y:qq  
bank balance 銀行結存   Ojp)OeF\  
bank charge 銀行手續費   W<TW6_*e  
bank deposit 銀行存款   1&c>v3 $2  
bank discount 銀行貼現   o#E 3{zM  
bank draft 銀行匯票   Ea1{9>S  
bank loan 銀行借款   ME~ga,|K  
bank overdraft 銀行透支   :7p0JG d  
bankers acceptance 銀行承兌   "!XeK|Wi  
bankruptcy 破產   _Jj/"?  
bearer 持票人   1d!7GrD F  
beneficiary 受益人   BQ[1,\>  
bequest 遺產   ~\/>b}^uf'  
bill 票據   ?RvXO'ml  
bill of exchange 匯票   |x["fWK  
bill of lading 提單   rq9{m (
  
bills discounted 貼現票據   ?GU/Rf!H#  
bills payable 應付票據   i0,{*LD%^  
bills receivable 應收票據   I"@X~Y7}  
board of directors 董事會    bv0B  
bonds 債券   n1o/-UY  
bonus 紅利   &/R@cS6}'  
book value 賬面價值   NUb^!E"  
bookkeeper 簿記員   c&)
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bookkeeping 簿記   X`]-)(UX  
branch office general ledger 支店往來賬戶   MQE=8\  
broker 經紀人   OYC4iI   
brought down 接前   tC\x9&:  
brought forward 接上頁   ;_K+b,  
budget 預算   ?AP2Opsl  
by-product 副產品   b$[_(QUw  
by-product sales 副產品銷售   [y}/QPR  
capital 股本   wq_c^Ioy  
capital income 資本收益   'T7JXV5  
capital outlay 資本支出   !
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capital stock 股本   QL}5vSl  
capital stock certificate 股票   shxr^  
carried down 移後   28SlFu?  
carried forward 移下頁   O+`^]D7  
cash 現金   p+;Re2Uyg  
cash account 現金賬戶   f2 _LfbvH  
cash in bank 存銀行現金   I!jSAc{  
cash on delivery 交貨收款   E xKH%I  
cash on hand 庫存現金    ?1r@r  
cash payment 現金支付   r\vB-nJ  
cash purchase 現購   w>; :mf  
cash sale 現沽   %H>vMR-,~  
cashier 出?#123;員   EVN Tn`J_  
cashiers check 本票   MTb}um.($  
certificate of deposit 存款單折   M ^ ZoBsZ  
certificate of indebtedness 借據   swG^L$r`  
certified check 保付支票   <.
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certified public accountant 會計師   CSc*UX+  
charges 費用   {d}-SoxH  
charge for remittances 匯水手續費   :tdx:  
charter 營業執照   52m^jT Sx  
chartered accountant 會計師   vQ+}rHf`[  
chattles 動產   yNc>s/  
check 支票   OnH>g"  
che stub 支票存根   Y:^ =jV7  
closed account 己結清賬戶   Jl Q%+$  
closing 結算   E{T\51V]%  
closing entries 結賬紀錄   7oF`Os+U  
closing stock 期末存貨   8jqt=}b  
closing the book 結賬   vIU+ZdBw  
columnar journal 多欄日記賬   f Otrn  
combination 聯合   ,9|%  
commission 佣金   j6Jz  
commodity 商品   rZu_"bcJ  
common stock 普通股   k}ps-w6:  
company 公司   l4U& CA y  
compensation 賠償   <Ml,H% F  
compound interest 複利   E}k#-+u<S4  
consignee 承銷人   |rdG+>  
consignment 寄銷   *Vfas|3hZI  
consignor 寄銷人   M42Zpb].  
consolidated balance sheet 合併資產負債表   E=~H,~  
consolidated profit and loss account 合併損益表   2@08V|  
consolidation 合併   J}j
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construction cost 營建成本   Z<jRZH*L  
construction revenue 營建收入   ;zs*Zd7h M  
contract 合同   TzPx4L6?  
control account 統制賬戶   t8i"f L  
copyright 版權   Ep5lmzg  
corporation 公司   6i.'S5.  
cost 成本   UgJlXB|a%2  
cost accounting 成本會計   kjNA~{  
cost of labour 勞工成本   ?[R G8,B  
cost of production 生產成本   ^+`vh0TPQ  
cost of manufacture 製造成本   yel>-=Vn  
cost of sales 銷貨成本   >-X&/i  
cost price 成本價格    `Z|sp  
credit 貸方   v^@L?{"}8  
credit note 收款通知單   e"r}I!.  
creditor 債權人   H7Y}qP5X  
crossed check 橫線支票   $k'f)E  
current account 往來活期賬戶   f@LUp^Z/v  
current asset 流動資產  
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current liability 流動負債   f
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current profit and loss 本期損益   |]GEJUWtCd  
debit 借方   Ub3,x~V  
debt 債務   q{U -kuui  
debtor 債務人   ~% #?;hJ  
deed 契據   !-N! 80  
deferred assets 遞延資產   7[D 0n7B@  
deferred liabilities 遞延負債   E*(Q'p9C  
delivery 交貨   IE_@:]K}Ja  
delivery expense 送貨費   1/c
b;:h>  
delivery order 出貨單   m9L+|r  
demand draft 即期匯票   Ne^#5T  
demand note 即期票據   @b>]q$)(}  
demurrage charge 延期費   g!~j Wn?A  
deposit 存款   ="A[*:hC"  
deposit slip 存款單   ]G1j\wnF  
depreciation 折舊   s{s0#g  
direct cost 直接成本   #m$H'O[WG\  
direct labour 直接人工   G!rcY5!J  
director 董事   kk~{2  
discount 折扣    fx;5j;  
discount on purchase 進貨折扣   nn=JM7e\9  
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