[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^. =^bR  
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acceptance 承兌   I^6z
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account 賬戶   Bhrp"l +|  
accountant 會計員   o,RLaS,BK'  
accounting 會計   \6${Na'\  
accounting system 會計制度   Fc<+ N0M{  
accounts payable 應付賬款   \D #NO  
accounts receivable 應收賬款   VN8ao0^d;d  
accumulated profits 累積利益   1{V*(=Tp  
adjusting entry ?#123;整記錄   "2bCq]I0  
adjustment ?#123;整   1cdM^k  
administration expense 管理費用   <kmn3w,vi  
advances 預付   *l^%7Wrk  
advertising expense 廣告費   zKk2 >.  
agency 代理   u-. _;  
agent 代理人   Kq';[Yc  
agreement 契約   !(Y23w*  
allotments 分配數   *^u5?{$l(  
allowance 津貼   pJ5Sxgv{;  
amalgamation 合併   OsR4oT  
amortization 攤銷   lU.@! rGbw  
amortized cost 應攤成本   R@r"a&{/  
annuities 年金   # -
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applied cost 已分配成本   y85/qg)H^  
applied expense 已分配費用   #\$R^u]!  
applied manufacturing expense 己分配製造費用   ?J~(qaa;  
apportioned charge 攤派費用   x*[\$E`v  
appreciation 漲價   S0Y$$r  
article of association 公司章程   BS;_l"?  
assessment 課稅   eg-,;X#  
assets 資產   !285=cxz  
attorney fee 律師費   GKwm %A  
audit 審計   Dw^d!%Ala  
auditor 審計員   rr#&0`]  
average 平均數   iVt6rX  
average cost 平均成本   MI@id  
bad debt 壞賬   Ed)t87E  
balance 餘額   
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balance sheet 資產負債表   }cG
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bank account 銀行賬戶   Jx@3zl  
bank balance 銀行結存   /AP@Bhm  
bank charge 銀行手續費   N$H0o+9-Y  
bank deposit 銀行存款   </|I
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bank discount 銀行貼現   (&FSoe/!['  
bank draft 銀行匯票   %@5f+5{i!z  
bank loan 銀行借款   ^~2GhveBV  
bank overdraft 銀行透支   +I7n6s\  
bankers acceptance 銀行承兌   iP;X8'< BC  
bankruptcy 破產   4*_9Gl
 
bearer 持票人   %uyRpG3,  
beneficiary 受益人   QOkPliX  
bequest 遺產   Qd 1Q~PBla  
bill 票據   _.OajE\T  
bill of exchange 匯票   LzS@@']  
bill of lading 提單   Bls\)$  
bills discounted 貼現票據   |b52JF ",  
bills payable 應付票據   uHUicZf.  
bills receivable 應收票據   QdL ;|3K9  
board of directors 董事會   $z]gy]F  
bonds 債券   Dg4?,{c9W  
bonus 紅利   -U(T  
book value 賬面價值   <IGQBu#ZH  
bookkeeper 簿記員   /v E>*x  
bookkeeping 簿記   G_g~-[O  
branch office general ledger 支店往來賬戶   w3c[t ~R8  
broker 經紀人   u~6`9'Ms  
brought down 接前   BM#cosV7%h  
brought forward 接上頁   h84}lxT ^]  
budget 預算   hV/$6 8A_  
by-product 副產品   # &o3[.)9  
by-product sales 副產品銷售   ]n0 kO&  
capital 股本   r"SuE:
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capital income 資本收益   )%U&z>^P  
capital outlay 資本支出  
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capital stock 股本   69 R
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capital stock certificate 股票   o-B9r+N  
carried down 移後   s2Ivd*=mT  
carried forward 移下頁   q3B#rje>h  
cash 現金   0}k[s+^  
cash account 現金賬戶   /+ vl({vV  
cash in bank 存銀行現金   iK1<4
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cash on delivery 交貨收款   T@uY6))>F  
cash on hand 庫存現金   LZV  
cash payment 現金支付   K>9]I97g'  
cash purchase 現購   nM1U=Du  
cash sale 現沽   B
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cashier 出?#123;員   )R+@vh#Q<$  
cashiers check 本票   ;=Jj{FoG%  
certificate of deposit 存款單折   Z16G  
certificate of indebtedness 借據   @!&\Z[",  
certified check 保付支票   IM}T2\tZ}  
certified public accountant 會計師   SY_T\ }  
charges 費用   |_8-3  
charge for remittances 匯水手續費   Ps(3X@  
charter 營業執照   I|,^a|\  
chartered accountant 會計師   B0NK
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chattles 動產   -kxNJ G
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check 支票   wX" 6 S:  
che stub 支票存根   1g5%Gr/0$5  
closed account 己結清賬戶   |j$&W;yC  
closing 結算   9~bje^M  
closing entries 結賬紀錄   F`3c uL[N  
closing stock 期末存貨   :bFmw d
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closing the book 結賬   `h/j3fmX?  
columnar journal 多欄日記賬   0:R}  
combination 聯合   2f16 /0J@  
commission 佣金   7-.YVM~R  
commodity 商品   G0Smss=K  
common stock 普通股   ]fIv{[A_  
company 公司   Mb=vIk{Bf  
compensation 賠償   u{
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compound interest 複利   _ro^<V$%  
consignee 承銷人   MQY^#N  
consignment 寄銷   9%j_"+<c  
consignor 寄銷人   NduvfA4  
consolidated balance sheet 合併資產負債表   mHB*4L  
consolidated profit and loss account 合併損益表   LX'.up11X5  
consolidation 合併   "]Wrir?l  
construction cost 營建成本   e3UGYwQ  
construction revenue 營建收入   m+||t  
contract 合同   3:7J@>  
control account 統制賬戶   `Lb^!6`)  
copyright 版權   :2{6Pa(eg  
corporation 公司   \%z#|oV#<  
cost 成本   ,J"6(nk  
cost accounting 成本會計   @*e|{;X]hy  
cost of labour 勞工成本  
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cost of production 生產成本   k`U")lv  
cost of manufacture 製造成本   O
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cost of sales 銷貨成本   I4:4)V?  
cost price 成本價格   G1z[v3T  
credit 貸方   b[<r+e8  
credit note 收款通知單   E1usxF)  
creditor 債權人   "<H.F87Z)  
crossed check 橫線支票   OF&{mJH"g'  
current account 往來活期賬戶  
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current asset 流動資產   :#1{c^i%3  
current liability 流動負債   lfp[(Ph)9  
current profit and loss 本期損益   orY E&  
debit 借方   2W:R{dHE  
debt 債務   k'E3{8<!  
debtor 債務人   Yb\t0:_  
deed 契據   b}< T<  
deferred assets 遞延資產   56t9h/y  
deferred liabilities 遞延負債   [74HUw>  
delivery 交貨   qPGpN0M`  
delivery expense 送貨費   iZ %KHqG  
delivery order 出貨單   b<>GF-`w  
demand draft 即期匯票   mI
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demand note 即期票據   jh0``{  
demurrage charge 延期費   YyEW}2  
deposit 存款   m/RX~,T*v&  
deposit slip 存款單   sS(t }$  
depreciation 折舊   'NHtCs=F   
direct cost 直接成本   8}z]B^?Fy  
direct labour 直接人工   {q fgvu  
director 董事   9o5W\.A7[D  
discount 折扣   |b" h+  
discount on purchase 進貨折扣   
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