[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。   oj)(.X<8N  
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acceptance 承兌   $\~cWpv  
account 賬戶   ;#0$iE  
accountant 會計員   |k%1mE(+=s  
accounting 會計   ?cKTeGrS  
accounting system 會計制度   9$C?)XKXB  
accounts payable 應付賬款   *">CEQ[MT  
accounts receivable 應收賬款   V d]7v  
accumulated profits 累積利益   Cx.##n0  
adjusting entry ?#123;整記錄   {9x>@p/  
adjustment ?#123;整   r )_*MPY  
administration expense 管理費用   IXR'JZ?f
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advances 預付   k%kEW%I yG  
advertising expense 廣告費   iDhC_F|  
agency 代理   ^W@%(,xb  
agent 代理人   I|<]>D-8  
agreement 契約   ;Bz
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allotments 分配數   }&2,!;"">3  
allowance 津貼   U[8F{LX  
amalgamation 合併   |>m'szca4  
amortization 攤銷   x# zj0vI-8  
amortized cost 應攤成本   3G2iRr. o  
annuities 年金   y'>JT/Q5  
applied cost 已分配成本   |_-w{2K  
applied expense 已分配費用   ^3H:I8gRCl  
applied manufacturing expense 己分配製造費用   gFu,q`
Vf*  
apportioned charge 攤派費用   S7#dyAX8  
appreciation 漲價   bX(/2_l  
article of association 公司章程   #<Xq\yC51  
assessment 課稅   re}PpXRC  
assets 資產   e#mqerpJ  
attorney fee 律師費   _2{_W9k  
audit 審計   5;XYF0  
auditor 審計員   ~w|h;*Bj  
average 平均數   >D}|'.&  
average cost 平均成本   rXE0jTf:a  
bad debt 壞賬   !cM<&3/  
balance 餘額   fiD,HGx i  
balance sheet 資產負債表   KRcB_(  
bank account 銀行賬戶   -
qHG*v,  
bank balance 銀行結存   |0}7/^  
bank charge 銀行手續費   HX}B#T  
bank deposit 銀行存款   3;> z %{  
bank discount 銀行貼現   g;6/P2w  
bank draft 銀行匯票   ;Oqf{em];  
bank loan 銀行借款   P3Lsfi.  
bank overdraft 銀行透支   vD?D]8.F~Q  
bankers acceptance 銀行承兌   bj6Yz,g F  
bankruptcy 破產   |B*B>P
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bearer 持票人   Z~8%bfpe  
beneficiary 受益人   A|:+c*7]  
bequest 遺產   ju"?b2f  
bill 票據   o$+R
  
bill of exchange 匯票   q1x[hv3 pP  
bill of lading 提單   Nq8 3 6HL  
bills discounted 貼現票據   b7~Jl+
m  
bills payable 應付票據   6-TYOUm  
bills receivable 應收票據   ~_N,zw{x  
board of directors 董事會   W;UPA~nT~  
bonds 債券   cRD;a?0/6s  
bonus 紅利   ZeU){CB  
book value 賬面價值   l5&5VC)  
bookkeeper 簿記員   vcp{Gf|^  
bookkeeping 簿記   ]sL.+.P  
branch office general ledger 支店往來賬戶   k3@d =k  
broker 經紀人   8#Z)qQWi_t  
brought down 接前   {k-_+#W"  
brought forward 接上頁   F~ \ONO5  
budget 預算   UXdc'i g  
by-product 副產品   ort*Ux)  
by-product sales 副產品銷售   }5(_gYr  
capital 股本   a3\~AO H%  
capital income 資本收益   ex1!7A!}g  
capital outlay 資本支出   .ve_If-Hg  
capital stock 股本   sCzpNJ"8  
capital stock certificate 股票   U:n~S   
carried down 移後   A
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carried forward 移下頁   vN],9q  
cash 現金   iQ8{N:58DN  
cash account 現金賬戶   Sk!' 2y*@&  
cash in bank 存銀行現金   z _\L@b  
cash on delivery 交貨收款   O TlqJ  
cash on hand 庫存現金   ol/@)k^s>  
cash payment 現金支付   6'/
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cash purchase 現購   RMT9tXe*5  
cash sale 現沽   R3lZ|rxv:  
cashier 出?#123;員   ~K3Lbd| r  
cashiers check 本票   "U4c'iW  
certificate of deposit 存款單折   5YNAb/!!F  
certificate of indebtedness 借據   [m h>N$  
certified check 保付支票   YtSY e%  
certified public accountant 會計師   f x(8 o+  
charges 費用   X=)L$Kd7  
charge for remittances 匯水手續費   \i//Aq  
charter 營業執照   50-7L,  
chartered accountant 會計師   (:`4*xK  
chattles 動產   V61oK  
check 支票   )z@ +|A  
che stub 支票存根   H,w8+vZ4\  
closed account 己結清賬戶   I5l%X{u"N  
closing 結算   4_j_!QH87  
closing entries 結賬紀錄   $3>Rw/,  
closing stock 期末存貨   L%5y@b{AR  
closing the book 結賬   `Kf@<=  
columnar journal 多欄日記賬   6:B,ir _  
combination 聯合   ciml:"nQ  
commission 佣金   yGt[Qvx#  
commodity 商品   9v*y&V9/  
common stock 普通股   XdV>6<gf{  
company 公司   1) 2-UT  
compensation 賠償   \9V_[xD+  
compound interest 複利   S$fS|N3]%  
consignee 承銷人   h;+O96V4.  
consignment 寄銷   ri59LYy=  
consignor 寄銷人   f:
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consolidated balance sheet 合併資產負債表   &R4?]I  
consolidated profit and loss account 合併損益表   L3wj vq^  
consolidation 合併   [9Rh"H;h  
construction cost 營建成本   .txtt?ZF2  
construction revenue 營建收入   { -me;ayk  
contract 合同   kjV>\e  
control account 統制賬戶   
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copyright 版權   K3 BWj33  
corporation 公司   0R\.G1f%  
cost 成本   >\pF5a`  
cost accounting 成本會計   :KX*j$5U  
cost of labour 勞工成本   NR_3
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cost of production 生產成本   YB7A5  
cost of manufacture 製造成本   Y96<c" t  
cost of sales 銷貨成本   UF5_be,D  
cost price 成本價格   +, )k@OI  
credit 貸方   `^8mGR>OpI  
credit note 收款通知單   t/O^7)%  
creditor 債權人   T| S-?X,  
crossed check 橫線支票   lN5PKsGl  
current account 往來活期賬戶   Ce<z[?u  
current asset 流動資產   ,=Wj*S)~  
current liability 流動負債   4+d(d  
current profit and loss 本期損益   _/>I-\xWA  
debit 借方   ETL7|C"  
debt 債務   *lL
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debtor 債務人   -nC&t
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deed 契據   <HRPloVKo  
deferred assets 遞延資產   ti9e(Jt!O  
deferred liabilities 遞延負債   O ] !tK  
delivery 交貨   1=IOio4
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delivery expense 送貨費   Y)]VlV!`  
delivery order 出貨單   W9c&"T9JT  
demand draft 即期匯票   Y&=DjKoVh  
demand note 即期票據   MYara;k  
demurrage charge 延期費   Z|a*"@5_  
deposit 存款   &4WA/'>R  
deposit slip 存款單   oP56f"BE(  
depreciation 折舊   Y_y!$jd(N  
direct cost 直接成本   <$A/ ('  
direct labour 直接人工   vS5}OV  
director 董事   JP\jhkn  
discount 折扣   :EHk]Hkz  
discount on purchase 進貨折扣   RXAE jzf   
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