[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。   A+F-r_]}db  
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acceptance 承兌   4l$8lYi  
account 賬戶   w x,;  
accountant 會計員   >8JvnBFx=  
accounting 會計   |@ldXuYb  
accounting system 會計制度   aS
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accounts payable 應付賬款   vy#c(:UQR  
accounts receivable 應收賬款   ^_=0.:QaW  
accumulated profits 累積利益   -+PPz?0  
adjusting entry ?#123;整記錄    +;
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adjustment ?#123;整   F`-[h)e.  
administration expense 管理費用   ~o2{Wn["  
advances 預付   8U(a&G6gn  
advertising expense 廣告費   ffB]4  
agency 代理   @2$8o]et  
agent 代理人   [KE4wz+s{  
agreement 契約   =[jBOx&  
allotments 分配數   qt:->yiq+  
allowance 津貼   dY|jV}%T  
amalgamation 合併   |1<Z3\+_/  
amortization 攤銷   5:PZ=jPR  
amortized cost 應攤成本   8n:D#`K  
annuities 年金   }>1E,3A:%G  
applied cost 已分配成本   ^7''x,I  
applied expense 已分配費用   uf>w*[m5  
applied manufacturing expense 己分配製造費用   6h,'#|:d  
apportioned charge 攤派費用   *7vPU:Q[  
appreciation 漲價   ueg X   
article of association 公司章程   GbE3:;JI  
assessment 課稅   B~ez>/H^  
assets 資產   tQ|I$5jNJ  
attorney fee 律師費   <qy+@t  
audit 審計   :_H88/?RR  
auditor 審計員   T*ic?!  
average 平均數   1k~jVC
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average cost 平均成本   LgnGqIlx  
bad debt 壞賬   Lf:Z (Z>  
balance 餘額   POG5x  
balance sheet 資產負債表   'oEmbk8Hg  
bank account 銀行賬戶   SeTU`WLEm  
bank balance 銀行結存   4HHf3j!5  
bank charge 銀行手續費   W6iIL
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bank deposit 銀行存款   jl@8pO$  
bank discount 銀行貼現   =@z"k'Vl`  
bank draft 銀行匯票   h P1|l  
bank loan 銀行借款   

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bank overdraft 銀行透支   51,m^veO  
bankers acceptance 銀行承兌   /PCQv_Y&,/  
bankruptcy 破產   [y:LA~q  
bearer 持票人   {h=Ai[|l4Q  
beneficiary 受益人   w&gHmi  
bequest 遺產   Cf N; `  
bill 票據   {HU48v"W  
bill of exchange 匯票   =3:ltI.'*I  
bill of lading 提單   Z4!3I@yZ  
bills discounted 貼現票據   5e LPn  
bills payable 應付票據   ~h/U ;Da  
bills receivable 應收票據   <f6Oj`{f4  
board of directors 董事會   cjW]Nw  
bonds 債券   S!]}}fKEFm  
bonus 紅利   9T1G /0k-  
book value 賬面價值   z)B=<4r  
bookkeeper 簿記員   iI1t P  
bookkeeping 簿記   24Fx x9g  
branch office general ledger 支店往來賬戶   Bz{ g4!ku  
broker 經紀人   -*A'6%`  
brought down 接前   hTm}j,H  
brought forward 接上頁   a?kQ2<@g  
budget 預算   \);rOqh  
by-product 副產品   Sf8d|R@O  
by-product sales 副產品銷售   8{YxUD  
capital 股本   &g!/@*[Nhh  
capital income 資本收益   +9X[gef8  
capital outlay 資本支出   p1nA7;B-m  
capital stock 股本   }0( Na  
capital stock certificate 股票   kWd'gftQ  
carried down 移後   gg(U}L ]:  
carried forward 移下頁   f+
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cash 現金   D|o@(V  
cash account 現金賬戶   H.L@]~AyL  
cash in bank 存銀行現金   v`&Z.9!Tz^  
cash on delivery 交貨收款   8(}sZ)6  
cash on hand 庫存現金    Nt8(  
cash payment 現金支付   Sx2j~(pOr  
cash purchase 現購   l_c?q"X  
cash sale 現沽   @2gMtf?<  
cashier 出?#123;員   tp<VOUa  
cashiers check 本票   y#+o*(=fRE  
certificate of deposit 存款單折   F?=u:
 
certificate of indebtedness 借據   0pF
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certified check 保付支票   b5Pn|5AVj  
certified public accountant 會計師   .D.Rn/  
charges 費用   (zBQ^97]  
charge for remittances 匯水手續費   kR|y0V {K*  
charter 營業執照   F0Hbklr  
chartered accountant 會計師   ~|rkt`8p  
chattles 動產   %j@FZ )a[  
check 支票   C)
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che stub 支票存根   {rZ"cUm  
closed account 己結清賬戶   }El_.@'T &  
closing 結算   {P&^Erx  
closing entries 結賬紀錄   ^v-'=1ub?  
closing stock 期末存貨   #A;Z4jK  
closing the book 結賬   `qTY  
columnar journal 多欄日記賬   F6p1 VFs  
combination 聯合   sd53 _sV  
commission 佣金   b U NYTF{  
commodity 商品   =]e^8;e9  
common stock 普通股   cqx1NWlY  
company 公司   @3YuV=QfH  
compensation 賠償   gQWX<  
compound interest 複利   ;Oy>-Ij5P  
consignee 承銷人   E,7~kd~y`  
consignment 寄銷   &J$5+"/; X  
consignor 寄銷人   sE6J:m(  
consolidated balance sheet 合併資產負債表   pm\X*t}L  
consolidated profit and loss account 合併損益表   ?LI9F7n  
consolidation 合併   $0T"YC%  
construction cost 營建成本   p'~5[JR:  
construction revenue 營建收入   =joXP$n^  
contract 合同   D}sGBsOW  
control account 統制賬戶   #~;8#!X  
copyright 版權   'qAfei']  
corporation 公司   P*`xiTA  
cost 成本   Cg pT(E\E  
cost accounting 成本會計   I!gj;a?R  
cost of labour 勞工成本   CDnz &?  
cost of production 生產成本   N?0y<S ?!  
cost of manufacture 製造成本   e"#D){k#  
cost of sales 銷貨成本   1m;*fs  
cost price 成本價格   ~qxXou,J  
credit 貸方   "R@N|Qx'  
credit note 收款通知單   mthl?,I|  
creditor 債權人   RJwIN,&1.  
crossed check 橫線支票   R Sz[6  
current account 往來活期賬戶   mo
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current asset 流動資產   uz3pc;0LPY  
current liability 流動負債   '-33iG  
current profit and loss 本期損益   u3mT
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debit 借方    ii  y3  
debt 債務   g)qnjeSs]  
debtor 債務人   +<9 eN  
deed 契據   zI_G
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deferred assets 遞延資產   2pa3}6P+  
deferred liabilities 遞延負債   FLI8r:  
delivery 交貨   y[6&46r7D  
delivery expense 送貨費   ir:~* |  
delivery order 出貨單   D"4&9"CU  
demand draft 即期匯票   l/zC##1+.  
demand note 即期票據   M5WtGIV  
demurrage charge 延期費   917 0bmr  
deposit 存款   cvE.r330|  
deposit slip 存款單   8sIA;r%S  
depreciation 折舊    ;c Co+(  
direct cost 直接成本   DnsP7k.8T  
direct labour 直接人工   dyiEK)$h  
director 董事   s%[GQQ-N  
discount 折扣   l@rwf$-  
discount on purchase 進貨折扣   igBrmaY'  
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