[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。   ^<E,aCy  
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acceptance 承兌   f/=0  
account 賬戶   cdh1~'q/  
accountant 會計員   ct]5\g?U'  
accounting 會計   +(P;4ZOmB  
accounting system 會計制度   @TH \hr]  
accounts payable 應付賬款   N7M^  
accounts receivable 應收賬款   cfj6I  
accumulated profits 累積利益   v |i(peA#  
adjusting entry ?#123;整記錄   OE[/sv  
adjustment ?#123;整    c\x?k<=  
administration expense 管理費用   U}5uy9A  
advances 預付   RSnK`N\9jb  
advertising expense 廣告費   V3m!dp]  
agency 代理   *in_Zt3  
agent 代理人   hm5<_(F!  
agreement 契約   uj]GBo=  
allotments 分配數   X;0EgIqh3  
allowance 津貼   SMhT>dB  
amalgamation 合併   m.$Oo Mu'  
amortization 攤銷   J

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amortized cost 應攤成本   bX9}G#+U  
annuities 年金   e@q[Dv'mu  
applied cost 已分配成本   Fj5^_2MU:  
applied expense 已分配費用   "TxXrt%>A  
applied manufacturing expense 己分配製造費用   xp39TiXJ*  
apportioned charge 攤派費用   dE^'URBiA  
appreciation 漲價   -p)HH@6a  
article of association 公司章程   y=&)sq  
assessment 課稅   :N[2*
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assets 資產   o2.! G  
attorney fee 律師費   W35nnBU  
audit 審計   #uH1!UQb  
auditor 審計員   95+}NJ;r  
average 平均數   oFsMQ Py  
average cost 平均成本   :*8@MjZ4  
bad debt 壞賬   j`#|z9`(pB  
balance 餘額   :._O.O  
balance sheet 資產負債表   -kJF@w6u  
bank account 銀行賬戶   XkNi'GJf  
bank balance 銀行結存   {<_}[} XY  
bank charge 銀行手續費   ogPfz/ hw  
bank deposit 銀行存款   `Yut1N  
bank discount 銀行貼現   xCQ<G{;C  
bank draft 銀行匯票   B]hZ4.B1  
bank loan 銀行借款   Qvq BT  
bank overdraft 銀行透支   X%gJ,c(4  
bankers acceptance 銀行承兌   EU\1EBT^  
bankruptcy 破產   Z>{8FzP.F  
bearer 持票人   &zm5s*yNt  
beneficiary 受益人   Y
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bequest 遺產   H(g&+Wcu=  
bill 票據   nyDqR#t  
bill of exchange 匯票   57oY]NT?  
bill of lading 提單    10DS  
bills discounted 貼現票據   {6KU.'#iF  
bills payable 應付票據   Oa7 W&wi  
bills receivable 應收票據   -Rf|p(SJ,E  
board of directors 董事會   ?hwQY}  
bonds 債券   .f6_[cS;g  
bonus 紅利   M35}
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book value 賬面價值   NeWssSje  
bookkeeper 簿記員   vCi:cIp/  
bookkeeping 簿記   6?t5g4q*nn  
branch office general ledger 支店往來賬戶   jQ[Z*^"}  
broker 經紀人   u&g} !Smc8  
brought down 接前   pGOS'.K%t8  
brought forward 接上頁   NyGF57v[M  
budget 預算   ~PV>3c3l=  
by-product 副產品   J=Jw"? f  
by-product sales 副產品銷售   ~L1N1Z)Kk  
capital 股本    |Rl|Th  
capital income 資本收益   jRBx7|ON  
capital outlay 資本支出   '-*r&:  
capital stock 股本   V*/))n?  
capital stock certificate 股票   'fgDe  
carried down 移後   XM)|v|  
carried forward 移下頁   E O}(MXS  
cash 現金   N[mOJa:  
cash account 現金賬戶   6Z'zB&hM}  
cash in bank 存銀行現金   =CJs&Qa2  
cash on delivery 交貨收款   w68qyG|wM  
cash on hand 庫存現金   t?{B*  
cash payment 現金支付   >:K3y$]_  
cash purchase 現購   7>4t{aRf_8  
cash sale 現沽   ?e ~*,6  
cashier 出?#123;員   Uligr_c?  
cashiers check 本票   YvU#)M_h  
certificate of deposit 存款單折   LZ@^ A]U  
certificate of indebtedness 借據   O}%=c\Pb  
certified check 保付支票   [F>zM  
certified public accountant 會計師   weDv[b5i  
charges 費用   F )tNA?p)  
charge for remittances 匯水手續費   vdo[qk\C  
charter 營業執照   n|F`6.G  
chartered accountant 會計師   G9gvOEI/  
chattles 動產   !cq4+0{O;&  
check 支票   a@X'oV`(2b  
che stub 支票存根   6suc0  
closed account 己結清賬戶   ]~oM'?&!  
closing 結算   $M><K  
closing entries 結賬紀錄   '|+_~ZO*d  
closing stock 期末存貨   vXf#gX!Y  
closing the book 結賬   Zdak))7  
columnar journal 多欄日記賬   *r_ .o;6  
combination 聯合   E6G^?k~q  
commission 佣金   K}zw%!ex  
commodity 商品   !l&lb]Vcz  
common stock 普通股   ,CdI.kV>o2  
company 公司   kj[[78  
compensation 賠償   Tu"yoF  
compound interest 複利   Ky=&C8b<  
consignee 承銷人   _,'UP>
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consignment 寄銷   81KtK[?b  
consignor 寄銷人   J)(pGS@  
consolidated balance sheet 合併資產負債表    Ne4A  
consolidated profit and loss account 合併損益表   4SOj>(a#  
consolidation 合併   %GIla*  
construction cost 營建成本   [IYs4Y5  
construction revenue 營建收入   S}|ea2  
contract 合同   n2QD*3i  
control account 統制賬戶   }Jc^p  
copyright 版權   6yR7RF}  
corporation 公司  
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cost 成本   d,>l;
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cost accounting 成本會計   \
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cost of labour 勞工成本   @3G3l|~>  
cost of production 生產成本   m:H )b{  
cost of manufacture 製造成本   }`eeItI+  
cost of sales 銷貨成本   ~jPe9  
cost price 成本價格   63~i6  
credit 貸方   )HmpVH  
credit note 收款通知單   H @6  
creditor 債權人   #a0 (Wh7  
crossed check 橫線支票   F |GWYw'%  
current account 往來活期賬戶   yf$7<gwX  
current asset 流動資產   ;m\(fW*ii  
current liability 流動負債   8Ej2JMc  
current profit and loss 本期損益   "'8$hV65.p  
debit 借方   3j3AI7c  
debt 債務   = EG[_i{r  
debtor 債務人    [g/g(RL  
deed 契據   2 o.Mh/D0  
deferred assets 遞延資產   rVO+ vhih  
deferred liabilities 遞延負債   I7}[%(~Sf/  
delivery 交貨   T|=8jt,  
delivery expense 送貨費   /
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delivery order 出貨單   %++q+pa  
demand draft 即期匯票   F!Uk`[L  
demand note 即期票據   rzex"}/ly  
demurrage charge 延期費   2qEy"DKu  
deposit 存款   ZA# jw 8F  
deposit slip 存款單   SA qX[c  
depreciation 折舊   BEY}mR]  
direct cost 直接成本   _LS=O@s^  
direct labour 直接人工   ?>w%Lg{L}  
director 董事   4A*'0!H  
discount 折扣   /1^%32c  
discount on purchase 進貨折扣   3}sd%vCK  
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