[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。   wu5]S)?*  
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acceptance 承兌   EQDsbG0x  
account 賬戶   =W(mZ#*vdY  
accountant 會計員   HS"E3s8  
accounting 會計   Az29?|e  
accounting system 會計制度   c:0n OP  
accounts payable 應付賬款   {VBx;A3*I  
accounts receivable 應收賬款   z;6Tp  
accumulated profits 累積利益   gWm -}Nb4  
adjusting entry ?#123;整記錄   zKr\S|yE  
adjustment ?#123;整   .CI {g2  
administration expense 管理費用   0xbx2jlkY  
advances 預付   "oZ-W?IKE  
advertising expense 廣告費   F-?K]t#  
agency 代理   aZt5/|B  
agent 代理人   9AL
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agreement 契約   Tbl~6P  
allotments 分配數   -1Acprr  
allowance 津貼   RG [*:ReB9  
amalgamation 合併   . :Q[Z  
amortization 攤銷   {&,9Zy]"S  
amortized cost 應攤成本   J<h^V+x  
annuities 年金   4LqJ4jo  
applied cost 已分配成本   x8i;
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applied expense 已分配費用   n?vw|'(}  
applied manufacturing expense 己分配製造費用   %~`8F\Hiu  
apportioned charge 攤派費用   tz&'!n}  
appreciation 漲價   S(kj"t*3  
article of association 公司章程   Wk$ 7<gkr  
assessment 課稅   +uMOT#KjR  
assets 資產   <[O8{9j  
attorney fee 律師費   zPWX%1Qr  
audit 審計   gBQK  
auditor 審計員   %~uMa  
average 平均數   (q'w"qj  
average cost 平均成本   /QDlm>FM4  
bad debt 壞賬   ".jY3<bQg  
balance 餘額   QAYhAOS|e  
balance sheet 資產負債表   {3@lvoDT  
bank account 銀行賬戶   4.)
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bank balance 銀行結存   lhsd39NM  
bank charge 銀行手續費   ,7:_M>-3g  
bank deposit 銀行存款   O,(p><k$/  
bank discount 銀行貼現   Rg3 Lo ?  
bank draft 銀行匯票   ~^*IP1.3  
bank loan 銀行借款    PZZTRgVc  
bank overdraft 銀行透支   o@TxDG  
bankers acceptance 銀行承兌   ~|+!xh  
bankruptcy 破產   aa:Oh^AJy  
bearer 持票人   YEF|SEon0  
beneficiary 受益人   E)liuu!qI  
bequest 遺產   'EFSr!+  
bill 票據   9U1cH qV  
bill of exchange 匯票   AfmGA9  
bill of lading 提單   jj^{^,z\  
bills discounted 貼現票據   6'6"Ogu%'  
bills payable 應付票據   "YbvI@pD  
bills receivable 應收票據   EsR_J/:Qe  
board of directors 董事會   rW$ )f  
bonds 債券   )SG+9!AbMZ  
bonus 紅利   =ML6"jr  
book value 賬面價值   j)IXe 0dMC  
bookkeeper 簿記員   4:\1S~WW  
bookkeeping 簿記   vJ96qX  
branch office general ledger 支店往來賬戶   B
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broker 經紀人   ?o'!(3`L  
brought down 接前   kfER  
brought forward 接上頁   =fmM=@!$<  
budget 預算   TCAtb('D  
by-product 副產品   T1TKwU8l  
by-product sales 副產品銷售   2\h]*x%:  
capital 股本   9Z}Y2:l'  
capital income 資本收益   :G$f)NMK  
capital outlay 資本支出   t,#9i#q#  
capital stock 股本   [4uTp[U!r  
capital stock certificate 股票   ]j Nv}{  
carried down 移後   wYnsd7@I  
carried forward 移下頁   k(|D0%#b7  
cash 現金   Mx<V;GPm  
cash account 現金賬戶   -V@vY42  
cash in bank 存銀行現金   [<m1xr4"k  
cash on delivery 交貨收款   llVm[7  
cash on hand 庫存現金   FHpS?htRy  
cash payment 現金支付   j'Ry.8}  
cash purchase 現購   o33wePx,  
cash sale 現沽   f\CJ |tKX  
cashier 出?#123;員   ab?   
cashiers check 本票   DiMkcK_e  
certificate of deposit 存款單折   
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certificate of indebtedness 借據   &Rw4ub3  
certified check 保付支票   
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certified public accountant 會計師   8[  
charges 費用   N )Fy#6  
charge for remittances 匯水手續費   PveY8[i  
charter 營業執照   "~~Js~  
chartered accountant 會計師   h3rdqx1  
chattles 動產   .&O}/B  
check 支票   cVjs-Xf7D%  
che stub 支票存根   L{y%\:]  
closed account 己結清賬戶   LQT^1|nq  
closing 結算   oNHbQ&h  
closing entries 結賬紀錄   ">='l9  
closing stock 期末存貨   5Vo8z8]t`  
closing the book 結賬   3!_XFV  
columnar journal 多欄日記賬   },9Hq~TA  
combination 聯合   ??&Q"6Oe  
commission 佣金   E,5XX;|  
commodity 商品   K=|x"6\  
common stock 普通股   _U}pdzX?  
company 公司   +3]1AJa  
compensation 賠償   -xg$qvK  
compound interest 複利   0XV8B  
consignee 承銷人   rro92(y  
consignment 寄銷   kSJWXNC  
consignor 寄銷人   l{tpFu9v  
consolidated balance sheet 合併資產負債表   LIfQh  
consolidated profit and loss account 合併損益表  
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consolidation 合併   ^IgxzGD  
construction cost 營建成本   (tQ#( '(w  
construction revenue 營建收入   _*\:UBZx6  
contract 合同   zu8   
control account 統制賬戶   e UMOV]h  
copyright 版權   64]_o/u5W4  
corporation 公司   r
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cost 成本   V$U#'G>m  
cost accounting 成本會計   %j3XoRex><  
cost of labour 勞工成本   aLZza"W  
cost of production 生產成本   , y%!s27  
cost of manufacture 製造成本   $ ?ayE  
cost of sales 銷貨成本   \09m ?;^  
cost price 成本價格   Nl~'W  
credit 貸方   OV<'v%_&  
credit note 收款通知單   qffVF|7  
creditor 債權人   ~>8yJLZ.7  
crossed check 橫線支票   P)7:G?OTx  
current account 往來活期賬戶   #.1+-^TQk  
current asset 流動資產   }HdibCAOf  
current liability 流動負債   ~mAv)JK  
current profit and loss 本期損益   #-T xhwYs  
debit 借方   U^aMh-  
debt 債務   S\ $=b_.  
debtor 債務人   AlZ]UGf^  
deed 契據   zfS0
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deferred assets 遞延資產   ]7
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deferred liabilities 遞延負債   TVy\%FP^L  
delivery 交貨   p'SclH[
 
delivery expense 送貨費   {yXpBS  
delivery order 出貨單   Uwj|To&QR  
demand draft 即期匯票   Ife/:v  
demand note 即期票據   6"@`iY  
demurrage charge 延期費   ck0K^o v  
deposit 存款   W(~7e?fO  
deposit slip 存款單   >;wh0dBe  
depreciation 折舊   j
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direct cost 直接成本   HLYog+?  
direct labour 直接人工   7T[Kjn^{Oj  
director 董事   CKB~&>xx  
discount 折扣   -@=As00Bg  
discount on purchase 進貨折扣   2%!yV~Z  
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