[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。   FGi7KV=N  
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acceptance 承兌   {R ),7U8  
account 賬戶   yD~,+
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accountant 會計員   :e7\z  
accounting 會計   @[lMh9`  
accounting system 會計制度   ],SQD3~9  
accounts payable 應付賬款   o=R(DK# U  
accounts receivable 應收賬款   ^7yt>  
accumulated profits 累積利益   =|-=4.b+|  
adjusting entry ?#123;整記錄   $Wj= V  
adjustment ?#123;整   EQ 273sdK  
administration expense 管理費用   o{y}c->  
advances 預付   67iI wY*8'  
advertising expense 廣告費   ~uc7R/3ss  
agency 代理   /-p!|T}w  
agent 代理人   XY| y1L 3[  
agreement 契約   r>fGj\#R =  
allotments 分配數   _nqnO8^IG4  
allowance 津貼   Ip'tB4Mq  
amalgamation 合併   1_TuA (  
amortization 攤銷   esJ7#G xt  
amortized cost 應攤成本   U|3!ixk>>w  
annuities 年金   Fs~(>w@  
applied cost 已分配成本   JVuju$k  
applied expense 已分配費用   &MSU<S?1  
applied manufacturing expense 己分配製造費用   KzVi:Hm  
apportioned charge 攤派費用   }R}+8  
appreciation 漲價   %[$HX'Y  
article of association 公司章程   ^+76^*0  
assessment 課稅   !vnC-&G  
assets 資產   %C_tBNE<  
attorney fee 律師費   a6LL]_&g  
audit 審計   !uGfS' Vl  
auditor 審計員   elR'e6Q  
average 平均數   ,Iyc0  
average cost 平均成本   -F
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bad debt 壞賬   1*8;)#%&  
balance 餘額   w~u{"E$  
balance sheet 資產負債表   R->x_9y-
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bank account 銀行賬戶   [1vm~w'  
bank balance 銀行結存   B4b'0p  
bank charge 銀行手續費   zz*P
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bank deposit 銀行存款   AU\=n,K7  
bank discount 銀行貼現   ==[(Mn,%d  
bank draft 銀行匯票   b11I$b #  
bank loan 銀行借款   FC1rwXL(  
bank overdraft 銀行透支   {\(G^B*\  
bankers acceptance 銀行承兌   *|=D 0  
bankruptcy 破產   |E >h*Y  
bearer 持票人   %NQ%6B  
beneficiary 受益人   :C_/K(Rkl  
bequest 遺產   4

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bill 票據   sYS 8]JU  
bill of exchange 匯票   2G~{x7/[@  
bill of lading 提單   FFqK tj's  
bills discounted 貼現票據   K(?V]Mxl6  
bills payable 應付票據   T!H(Y4A  
bills receivable 應收票據   YcA. Bn|as  
board of directors 董事會   rL-R-;Ca  
bonds 債券   iL;V5|(sb  
bonus 紅利   P7-k!p"  
book value 賬面價值   A1p~K*[[  
bookkeeper 簿記員    zjUQ]  
bookkeeping 簿記   ?1ey$SSU]  
branch office general ledger 支店往來賬戶   uJ2ZHrJ  
broker 經紀人   y tY\&m  
brought down 接前   +S{m!j%B  
brought forward 接上頁   ,w~3K%B4  
budget 預算   -4x! #|]  
by-product 副產品   MZ"V\6T]  
by-product sales 副產品銷售   4C`RxQJM  
capital 股本   ]S%_&ZMCM  
capital income 資本收益   lf`ULY4{  
capital outlay 資本支出   =Q9^|&
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capital stock 股本   %:~Ah6R1  
capital stock certificate 股票   6vK`J"d{~D  
carried down 移後   d7kE}{,  
carried forward 移下頁   c \??kQH  
cash 現金   :z8/iD y  
cash account 現金賬戶   0Ye/
 
cash in bank 存銀行現金   X}Q4;='C-  
cash on delivery 交貨收款   8~(,qU8-N  
cash on hand 庫存現金   k\O<pG[U  
cash payment 現金支付   |> (Vo@  
cash purchase 現購   sR/Yv  
cash sale 現沽   W $jRS  
cashier 出?#123;員   (LK@w9)i;  
cashiers check 本票   "#E Z  
certificate of deposit 存款單折   6{5T^^x?<  
certificate of indebtedness 借據   cgG*7E  
certified check 保付支票   QqF<HCO  
certified public accountant 會計師   ]lA}5  
charges 費用   d9JAt-6z2  
charge for remittances 匯水手續費   Tp-W/YC  
charter 營業執照   yr},pB  
chartered accountant 會計師   ^!B]V>L-  
chattles 動產   fL|9/sojz  
check 支票   P.>fkO1\  
che stub 支票存根   "S#$:92  
closed account 己結清賬戶   YQD`4ND  
closing 結算   <p<6!tdO  
closing entries 結賬紀錄   fa]8v 6  
closing stock 期末存貨   bDDP:INm.  
closing the book 結賬   R>"pJbS;L  
columnar journal 多欄日記賬   |\Gkhi>;  
combination 聯合   OD}Uc+;K  
commission 佣金   w(bvs&`{uC  
commodity 商品   eY`z\I  
common stock 普通股   5:38}p9`
 
company 公司   C)m@/w  
compensation 賠償   06HU6d,  
compound interest 複利   jy~hLEt7  
consignee 承銷人    zr ez*  
consignment 寄銷   r } Wdj  
consignor 寄銷人   8o:h/F  
consolidated balance sheet 合併資產負債表   )Jvo%Y  
consolidated profit and loss account 合併損益表   M5*Ln-qt(a  
consolidation 合併   kR1 12J9P  
construction cost 營建成本   n=b!c@f4  
construction revenue 營建收入   V #vkj  
contract 合同   WS&a9!3;  
control account 統制賬戶   b6;MTz*k>  
copyright 版權   W ~MNst?  
corporation 公司   rui
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cost 成本   Ox ,Rk  
cost accounting 成本會計   L"0dB.  
cost of labour 勞工成本   lre(]oBXA  
cost of production 生產成本   DPY+{5
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cost of manufacture 製造成本   ,MHK|8!  
cost of sales 銷貨成本   a:P+HU:  
cost price 成本價格   i=^6nwD&  
credit 貸方   E @r &K  
credit note 收款通知單   s-6$C  
creditor 債權人   yuq o ^i  
crossed check 橫線支票   qCVb-f  
current account 往來活期賬戶   "$5cKbJ  
current asset 流動資產   k_1;YOBF  
current liability 流動負債   %a8e_  
current profit and loss 本期損益   KKk<wya&O  
debit 借方   pbh>RS=ri  
debt 債務   on hLhrZ  
debtor 債務人  
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deed 契據   nIOSP:'>  
deferred assets 遞延資產   >8>s K(S]  
deferred liabilities 遞延負債   k0FAI0~(  
delivery 交貨   \Dr( /n  
delivery expense 送貨費   u=PLjrB~}  
delivery order 出貨單   .5SYN-@  
demand draft 即期匯票   j7Zv"Vq@  
demand note 即期票據   BQ,749^S  
demurrage charge 延期費   Z1$S(p=)L  
deposit 存款   ?Z!R  
deposit slip 存款單    ^[I>#U  
depreciation 折舊   3 q
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direct cost 直接成本   \0i0#Dt9  
direct labour 直接人工   SPe%9J+   
director 董事    Bvj  
discount 折扣   <D&  Ep  
discount on purchase 進貨折扣   {Gh9(0,B?  
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