[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。   [.4D<}e  
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acceptance 承兌   -257g;  
account 賬戶   Y\{lQMCy  
accountant 會計員   _P{v=`]Eu  
accounting 會計   |r53>,oR<:  
accounting system 會計制度   \MtdT[*  
accounts payable 應付賬款   b'4r5@GO  
accounts receivable 應收賬款   avH3{V  
accumulated profits 累積利益   r A9Rz^;xa  
adjusting entry ?#123;整記錄   $dHD  
adjustment ?#123;整   '8f h(`  
administration expense 管理費用   B4;P)\2  
advances 預付   0
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advertising expense 廣告費   "
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agency 代理   K.\-  
agent 代理人   yykyvy  
agreement 契約   Mer\W6e"e  
allotments 分配數   ZQrgYeQl"  
allowance 津貼   
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amalgamation 合併   ~sc@49p  
amortization 攤銷   OTwXc*2u]  
amortized cost 應攤成本   |c!lZo/  
annuities 年金   ,5Tw
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applied cost 已分配成本   W
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applied expense 已分配費用   &E8fd/s=k  
applied manufacturing expense 己分配製造費用   58_aI?~>>  
apportioned charge 攤派費用   F6#U31Q=  
appreciation 漲價   .#ATI<t  
article of association 公司章程   zGE{Z A  
assessment 課稅   QjwCY=PK!  
assets 資產  
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attorney fee 律師費   g3,F+  
audit 審計   }sS1p6z  
auditor 審計員   g].hL  
average 平均數   _yVF+\kQ  
average cost 平均成本   78<QNlKn  
bad debt 壞賬   -<B{?D  
balance 餘額   %uhhQ<zs%  
balance sheet 資產負債表   ;={Z Bx  
bank account 銀行賬戶   ^o*$+DbC  
bank balance 銀行結存   nzO
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bank charge 銀行手續費   <x2 F5$@  
bank deposit 銀行存款   ) XHcrm&  
bank discount 銀行貼現   T2MX_rt#D  
bank draft 銀行匯票   q CB9 z  
bank loan 銀行借款   N\dr_   
bank overdraft 銀行透支   &;k`3`MC~w  
bankers acceptance 銀行承兌   T?E[LzZg  
bankruptcy 破產   ._z[T@!9  
bearer 持票人   [u2)kH$  
beneficiary 受益人   Q CB~x2C  
bequest 遺產   K1>(Fs$  
bill 票據   7?JcB?G4  
bill of exchange 匯票   )hai?v~g   
bill of lading 提單   -d6*
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bills discounted 貼現票據   =Z(#j5TGvH  
bills payable 應付票據   +bK.{1  
bills receivable 應收票據   ,W/D0  
board of directors 董事會   f*SAbDE  
bonds 債券   TID0x/j"K5  
bonus 紅利   "A?_)=zZ  
book value 賬面價值   o<-+y\J8K  
bookkeeper 簿記員   0Ti>PR5M  
bookkeeping 簿記   %U)M?UNjw  
branch office general ledger 支店往來賬戶   &Wup 7  
broker 經紀人   W=~H_L?/  
brought down 接前   XP-4=0zd  
brought forward 接上頁   kY6))9 O  
budget 預算   ?k:i3$  
by-product 副產品   ~ Qt$)  
by-product sales 副產品銷售   LvNk:99:<  
capital 股本   vv,(ta@t2  
capital income 資本收益   ZWJFd(6  
capital outlay 資本支出   ?iBHJ{  
capital stock 股本   k]`
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capital stock certificate 股票   o^! Zt
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carried down 移後   N7xkkAS{  
carried forward 移下頁   }?Y+GT"E  
cash 現金   Ucnit^,  
cash account 現金賬戶   W$B
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cash in bank 存銀行現金   z {J1pH_X  
cash on delivery 交貨收款   rkl/5z??  
cash on hand 庫存現金   `
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cash payment 現金支付   9D_4]'KG  
cash purchase 現購   &7X0 ;<  
cash sale 現沽   !lF|90=  
cashier 出?#123;員   WiL~b =fT  
cashiers check 本票   {hM*h(W~3  
certificate of deposit 存款單折   dR_hPBn/@  
certificate of indebtedness 借據   2g^Kf,m  
certified check 保付支票   'vTD7a^  
certified public accountant 會計師   \?fl%r2  
charges 費用   c"J(? 1O  
charge for remittances 匯水手續費   x9HA^Rj4-  
charter 營業執照   0nz k?iP  
chartered accountant 會計師   B%9[  
chattles 動產   RS/%uxS?  
check 支票   p$@=N6)I.k  
che stub 支票存根   $/45*  
closed account 己結清賬戶   b,G+=&6u  
closing 結算   ^dYLB.'=  
closing entries 結賬紀錄   ^ :Q |,oy  
closing stock 期末存貨   !U/:!e`N  
closing the book 結賬   N[Arw
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columnar journal 多欄日記賬   (w% hz']  
combination 聯合   ~eL7=G@{  
commission 佣金   (s{%XB:K  
commodity 商品   M)EUR0>8  
common stock 普通股   ~%Yh`c EP  
company 公司   mcDW&jwQ  
compensation 賠償   NnSI=M  
compound interest 複利   =fi.*d?$7  
consignee 承銷人   ASy7")5  
consignment 寄銷   4[.- a&!}  
consignor 寄銷人   xyz-T1ib  
consolidated balance sheet 合併資產負債表   ;Xgy2'3  
consolidated profit and loss account 合併損益表   i`8!Vm  
consolidation 合併   _zm<[0(  
construction cost 營建成本   }.zgVLL  
construction revenue 營建收入   [dU/;Sk5  
contract 合同   7qXgHrr0|U  
control account 統制賬戶   h/(9AO}t  
copyright 版權   4b3p,$BWS  
corporation 公司   w6Tb<ja  
cost 成本   9i|6  
cost accounting 成本會計   N??<3j+Iu  
cost of labour 勞工成本   2#W%--  
cost of production 生產成本   +S%@ /q  
cost of manufacture 製造成本   ^#^u90I  
cost of sales 銷貨成本   'Dk(jpYB  
cost price 成本價格   Cfz1\a&V{  
credit 貸方   [
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credit note 收款通知單   YN>#zr+ ~  
creditor 債權人   JG}U,{7(  
crossed check 橫線支票   ^QW%<X  
current account 往來活期賬戶   {/0,lic  
current asset 流動資產   @1Zf&'/6  
current liability 流動負債   `&9#!T.  
current profit and loss 本期損益   y'yaCf  
debit 借方   Rb#Z\e}e-  
debt 債務   bR&hI9`%F  
debtor 債務人   & bw1  
deed 契據   BTd'bD~EA  
deferred assets 遞延資產   m_Fw;s/9  
deferred liabilities 遞延負債   dqKTF_+VhA  
delivery 交貨   ki+9Ln;  
delivery expense 送貨費   UN>hJN;c  
delivery order 出貨單   >9u6@  
demand draft 即期匯票   ":-)mfgGU  
demand note 即期票據   >2g CM  
demurrage charge 延期費   ]&G5/]f  
deposit 存款   :Dr& {3>  
deposit slip 存款單   B-&J]H  
depreciation 折舊   ([9h.M6v  
direct cost 直接成本   caj)  
direct labour 直接人工   [Z5x_.k"I  
director 董事   HWefuj  
discount 折扣   g:o\r (  
discount on purchase 進貨折扣   3.dUMJ$_  
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