[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。   nU{}R"|  
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acceptance 承兌   \>b :  
account 賬戶   1$&(ei]*:  
accountant 會計員   [YbnpI  
accounting 會計   :T62_cFG  
accounting system 會計制度   t u)kWDk  
accounts payable 應付賬款   ~(( '1+  
accounts receivable 應收賬款   z JhG`iWFw  
accumulated profits 累積利益   #nTzn2  
adjusting entry ?#123;整記錄   R4 8w\?L  
adjustment ?#123;整   cO]_5@#f'8  
administration expense 管理費用   k}xXja*  
advances 預付   `Ap<xT0H  
advertising expense 廣告費   Sn(e@|!G  
agency 代理   u@V|13p<  
agent 代理人   @WmEcX|  
agreement 契約   Y8c#"vm(  
allotments 分配數   6Qo YX] .  
allowance 津貼   qhFWQ1W  
amalgamation 合併   .c+NsI9}   
amortization 攤銷   kj$Ks2!W  
amortized cost 應攤成本   0X.(BRI~6p  
annuities 年金   _Hhf.DmUAH  
applied cost 已分配成本   !'y9/  
applied expense 已分配費用   cym<uh-Wg^  
applied manufacturing expense 己分配製造費用   n};:*N! v  
apportioned charge 攤派費用   MLbmz\8a  
appreciation 漲價   it Byw1/  
article of association 公司章程   g4Y1*`} 2f  
assessment 課稅   ]LcCom:]  
assets 資產  
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attorney fee 律師費   ?Xdb%.   
audit 審計   fVb~j;  
auditor 審計員   _6y#?8RMB  
average 平均數   d:j6
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average cost 平均成本   6o l*$Q"z  
bad debt 壞賬   +v!%z(  
balance 餘額   u,E_Ezq  
balance sheet 資產負債表   ,;&j*qFi  
bank account 銀行賬戶   i?{cB!7  
bank balance 銀行結存   z(00"ei  
bank charge 銀行手續費   F(!9;O5J]  
bank deposit 銀行存款   "s$$M\)T  
bank discount 銀行貼現   F.]D\"0`  
bank draft 銀行匯票   ';>]7oT`  
bank loan 銀行借款   <D_UF1Pk  
bank overdraft 銀行透支   5]-q.A5m  
bankers acceptance 銀行承兌   VLdQXNg9W"  
bankruptcy 破產   U=kPxe  
bearer 持票人   Xr
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beneficiary 受益人   !HV<2q()  
bequest 遺產   ^x BQ#p  
bill 票據   DlMT<ld  
bill of exchange 匯票   xF/u('A  
bill of lading 提單   jpGZ&L7i&  
bills discounted 貼現票據   *n"{]tj^>  
bills payable 應付票據   4qsP/`8  
bills receivable 應收票據   zs=[C+Z\  
board of directors 董事會   0~/'c0Ho  
bonds 債券   n+'gVEBA  
bonus 紅利   nM<B{AR5^  
book value 賬面價值   Whd\Ub8(  
bookkeeper 簿記員   G!G]*p5  
bookkeeping 簿記   eYpK!9
 
branch office general ledger 支店往來賬戶   (aeS+d x  
broker 經紀人   r5>1n/+6  
brought down 接前   Iez`g<r  
brought forward 接上頁   K*QRi/O  
budget 預算   rf ?\s/#OY  
by-product 副產品   {Xjj-@  
by-product sales 副產品銷售   {^z>uRZ3  
capital 股本   ~x-"?K  
capital income 資本收益   q6]T;)U&  
capital outlay 資本支出   Rj'Tu0l  
capital stock 股本   ehpU`vQz  
capital stock certificate 股票   _HAtTW  
carried down 移後   6zZT5 Kn  
carried forward 移下頁   *!m
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cash 現金   ITt*TuS2c  
cash account 現金賬戶   OsrHA  
cash in bank 存銀行現金   (:9=M5d  
cash on delivery 交貨收款   2FE13{+f  
cash on hand 庫存現金   |7$Q'3V  
cash payment 現金支付   WA?We7m$  
cash purchase 現購   Ue?mb$ykC.  
cash sale 現沽   N 4!18{/2  
cashier 出?#123;員   _k|k$qxE  
cashiers check 本票   X$Y\/|!z  
certificate of deposit 存款單折   b_&KL_vo{|  
certificate of indebtedness 借據   6)h~9iK  
certified check 保付支票   "XB6k0.#  
certified public accountant 會計師   /a .XWfu  
charges 費用   /S #Z.T~~  
charge for remittances 匯水手續費   yADX^r(  
charter 營業執照   [.Y]f.D  
chartered accountant 會計師   2Kmnt(>  
chattles 動產   .3 S9=d?  
check 支票   =^5#o)~BB  
che stub 支票存根   %_L~"E 2e  
closed account 己結清賬戶   h`@z61UI  
closing 結算   8 o  SL3  
closing entries 結賬紀錄   W}iDT?Qi  
closing stock 期末存貨   0hpU9w}12  
closing the book 結賬   W% -`  
columnar journal 多欄日記賬   {5NE jUu{j  
combination 聯合   Q>yO,H|  
commission 佣金   X 2Zp@q(  
commodity 商品   NtDxwzj  
common stock 普通股   |I2~@RfpO:  
company 公司   n_/;j$h  
compensation 賠償   9
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compound interest 複利   T!2gOe  
consignee 承銷人   <"z9(t(V\%  
consignment 寄銷   m
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consignor 寄銷人   5M? I-m  
consolidated balance sheet 合併資產負債表   i$g6C  
consolidated profit and loss account 合併損益表   XE`u  
consolidation 合併   nj<nW5[  
construction cost 營建成本   S^:7V[=EgI  
construction revenue 營建收入   TNF+yj-|X:  
contract 合同   nhLw&V3y  
control account 統制賬戶   j\\uW)ibG  
copyright 版權   1uJpn  
corporation 公司   87-z=>IU  
cost 成本   ,K
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cost accounting 成本會計   7Ml OBPh  
cost of labour 勞工成本   R/\qDY,@  
cost of production 生產成本   u):Nq<X  
cost of manufacture 製造成本   YfUo=ku  
cost of sales 銷貨成本   y(
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cost price 成本價格   _ X~xfmU  
credit 貸方   "3$P<Q\;l;  
credit note 收款通知單   Ol)
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creditor 債權人   0/JTbf. CX  
crossed check 橫線支票   `G<|5pe  
current account 往來活期賬戶   hr?0RPp}  
current asset 流動資產   /_V4gwb}|-  
current liability 流動負債   av>Ff6w)Y  
current profit and loss 本期損益   'R nvQ""  
debit 借方   :OD-L)Or  
debt 債務   vxk~(3]<)  
debtor 債務人   u a_(wBipy  
deed 契據   ,xg(F0q  
deferred assets 遞延資產   [u;>b?[{  
deferred liabilities 遞延負債   n*m "yp  
delivery 交貨   W0LJXp-v  
delivery expense 送貨費   ?#|
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delivery order 出貨單   gCZm7dgo  
demand draft 即期匯票   .GiQC{@9w  
demand note 即期票據   Z"d21D~h9`  
demurrage charge 延期費   }_h 2:^n  
deposit 存款   | W<jN  
deposit slip 存款單   . sv uXB  
depreciation 折舊   (BZd%!  
direct cost 直接成本   o>y@1%aU  
direct labour 直接人工   |D~#9  
director 董事   ?Vc/mO2X  
discount 折扣   J8@7 5p9  
discount on purchase 進貨折扣   {KqERS& g  
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