[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。   w?)v#]<-  
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acceptance 承兌   Dj}n!M`2I  
account 賬戶   s+&Ts|c#  
accountant 會計員   rVgz+'rFD[  
accounting 會計   FtXd6)_S  
accounting system 會計制度   y|f`sBMM  
accounts payable 應付賬款   ,_@C(O  
accounts receivable 應收賬款   *{8<4CVv  
accumulated profits 累積利益   2`hc0 IE  
adjusting entry ?#123;整記錄   ++d(}^C;  
adjustment ?#123;整   "| 0g 1rd  
administration expense 管理費用   2\h}6DGx2  
advances 預付   sVtxh
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advertising expense 廣告費   -\6nT'P  
agency 代理   DFKFsu8s  
agent 代理人   ~V&4<=r`  
agreement 契約   >Y=HP&A<  
allotments 分配數   EN/>f=%  
allowance 津貼   $zS0]@Dj  
amalgamation 合併   FjF:Eh  
amortization 攤銷   >=Hm2daN  
amortized cost 應攤成本   c`}-i6  
annuities 年金   M
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applied cost 已分配成本   }1E'a>^|  
applied expense 已分配費用   7hwl[knyB  
applied manufacturing expense 己分配製造費用   |g<
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apportioned charge 攤派費用   ~nJcHJ1nb4  
appreciation 漲價   Seh[".l  
article of association 公司章程    SbQ Ri  
assessment 課稅   VP[
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assets 資產   eQ_dO]Q  
attorney fee 律師費   l^aG"")TH.  
audit 審計   7zo)t1H1  
auditor 審計員   MDn+K#
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average 平均數   CBw/a0Uck  
average cost 平均成本   eFDhJ  
bad debt 壞賬   RU&,z3LEb  
balance 餘額   ;/+VHZP;  
balance sheet 資產負債表   w:xLg.Eq6  
bank account 銀行賬戶   pw
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bank balance 銀行結存   k x,9n)  
bank charge 銀行手續費   ,FR FH8p  
bank deposit 銀行存款   *fyC@fI>  
bank discount 銀行貼現   }%(e`[?1  
bank draft 銀行匯票   (O{5L(  
bank loan 銀行借款   0I_A$Z,x  
bank overdraft 銀行透支   N!Dc\d=8q]  
bankers acceptance 銀行承兌   [<SM*fQ>t  
bankruptcy 破產   59K%bz5t  
bearer 持票人   Q-([3%  
beneficiary 受益人   62lG,y_L  
bequest 遺產   _/;k;$gDp  
bill 票據   n5CjwLgu\b  
bill of exchange 匯票   T \%{zz_(  
bill of lading 提單   5sJi- ^  
bills discounted 貼現票據   '}\{4Q st  
bills payable 應付票據   vzD3_ ?D  
bills receivable 應收票據   %-ih$ZY  
board of directors 董事會   p;Ezmz  
bonds 債券   <SM{yMz  
bonus 紅利   3=o^Vv  
book value 賬面價值   46 (Vq|  
bookkeeper 簿記員   _22;hnG<iy  
bookkeeping 簿記   8BZTHlUB  
branch office general ledger 支店往來賬戶   rl-r8?H}  
broker 經紀人   $nN`K*%  
brought down 接前   DVCO( fz  
brought forward 接上頁   mXZOkx{  
budget 預算   JqWMO!1  
by-product 副產品   VB6EM|bphl  
by-product sales 副產品銷售   @k+Z?Hp  
capital 股本   i! G^=N
  
capital income 資本收益   A*l (0`aWq  
capital outlay 資本支出   ^]mwL)I}  
capital stock 股本   e='bc7$  
capital stock certificate 股票   TAz
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carried down 移後   c%1<O!c  
carried forward 移下頁   jU')8m[  
cash 現金   ""`>v`\  
cash account 現金賬戶   hgCF!eud  
cash in bank 存銀行現金   }'HJVB_  
cash on delivery 交貨收款   [@D+kL*>  
cash on hand 庫存現金   0Yz &aH  
cash payment 現金支付   WBTdQG Q6  
cash purchase 現購   z9mmZqhK\  
cash sale 現沽   pT Yq#9  
cashier 出?#123;員   #6g- {OBv  
cashiers check 本票   # Sfz^  
certificate of deposit 存款單折   n]&/?6}  
certificate of indebtedness 借據   4u5^I;4pL  
certified check 保付支票   \ZdV|23  
certified public accountant 會計師   I#(D.\P  
charges 費用   Bkg/A;H  
charge for remittances 匯水手續費   4ujw/`:/m  
charter 營業執照   c
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chartered accountant 會計師   v5"5UPi-  
chattles 動產   }\5^$[p  
check 支票   P;jl!o$  
che stub 支票存根   )W^Wqa8mG|  
closed account 己結清賬戶   3UeG>5R  
closing 結算   R03V+t=  
closing entries 結賬紀錄   77/&M^0  
closing stock 期末存貨   `5}XmSJ?5  
closing the book 結賬   i9}n\r0=c  
columnar journal 多欄日記賬   $q#|B3N%  
combination 聯合   rg U$&O  
commission 佣金   dP0!?J Y  
commodity 商品   4xLU15C  
common stock 普通股   :32  
company 公司   Ko%&~C_  
compensation 賠償   z,XM|-"#<K  
compound interest 複利   hg7`jE&2  
consignee 承銷人   $^R[t;  
consignment 寄銷   EgIFi{q=0  
consignor 寄銷人   k,0RpE  
consolidated balance sheet 合併資產負債表   .E:QZH'M  
consolidated profit and loss account 合併損益表   @DK,ka(  
consolidation 合併   ^T \JFzV  
construction cost 營建成本   w91gM*A  
construction revenue 營建收入   hNXP-s  
contract 合同   r.M8#YL  
control account 統制賬戶   =]x FHw8A  
copyright 版權   !Dp4uE:Pq  
corporation 公司   DmAMr=p  
cost 成本   HKO00p7
  
cost accounting 成本會計   8EZ"z d`n/  
cost of labour 勞工成本   Qz&I~7aoyV  
cost of production 生產成本   +:w9K!31-  
cost of manufacture 製造成本   w2y{3O"p=  
cost of sales 銷貨成本   cw#p!mOi~  
cost price 成本價格   rly3f  
credit 貸方   P(fTlrb  
credit note 收款通知單   3$+|nP:U  
creditor 債權人   mJb>)bOl  
crossed check 橫線支票   -Zfzl`r
 
current account 往來活期賬戶   &,Dh*)k  
current asset 流動資產   8YFfnk  
current liability 流動負債   (_-<3)q4  
current profit and loss 本期損益   w C]yE\P1
 
debit 借方   >69xl^Gd  
debt 債務   s9) @$3\  
debtor 債務人   %YefTk8cr,  
deed 契據   "XMTj <D  
deferred assets 遞延資產   X4*{ CM  
deferred liabilities 遞延負債   Oa\!5Pw1  
delivery 交貨   ftsr-3!Vm  
delivery expense 送貨費   f33'2PYl  
delivery order 出貨單   t`03$&Cx7  
demand draft 即期匯票   iOm1U_S  
demand note 即期票據   \^SL Zhe  
demurrage charge 延期費   2S}%r4$n}  
deposit 存款   6N\~0d>5m  
deposit slip 存款單   0wXfu"E{  
depreciation 折舊   i{PRj kR  
direct cost 直接成本   /ow/)\/}  
direct labour 直接人工   NZYtA7  
director 董事   My'M~#kO,  
discount 折扣   3JEH sYxs  
discount on purchase 進貨折扣   w(n&(5FzB<  
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