[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。   L+q/){Dd(  
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acceptance 承兌   LSRk7'0  
account 賬戶   ,KFapz!  
accountant 會計員   hyFyP\u]  
accounting 會計   5@BBoeG  
accounting system 會計制度   mrjswF27$o  
accounts payable 應付賬款   L'kmNVvYN  
accounts receivable 應收賬款   .qZI$ l.  
accumulated profits 累積利益   &e!7Z40w@&  
adjusting entry ?#123;整記錄   ZEx}$<)_  
adjustment ?#123;整   BSVx
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administration expense 管理費用   Bf8jPa/  
advances 預付   D bz3;t  
advertising expense 廣告費   S@/IQR  
agency 代理   s']Bx=  
agent 代理人   c(~[$)i6  
agreement 契約   %B.yW`,X  
allotments 分配數   J G{3EWXR  
allowance 津貼   @8I4[TE  
amalgamation 合併   WA&!;Zq  
amortization 攤銷   &*aIEa^  
amortized cost 應攤成本   EU+S^SyZi  
annuities 年金   K>@+m  
applied cost 已分配成本   m*kl  
applied expense 已分配費用   ?snp8W-WB  
applied manufacturing expense 己分配製造費用   R)m'lMi|  
apportioned charge 攤派費用   @P?~KW6<|  
appreciation 漲價   #iHs* /85  
article of association 公司章程   ~S,,w1`  
assessment 課稅   V: TM]  
assets 資產   mrF58Uq;A  
attorney fee 律師費   ]Yn_}Bq  
audit 審計   j=r P:#  
auditor 審計員   LHo3 Niy.  
average 平均數   LF& z  
average cost 平均成本   $cU!m(SILQ  
bad debt 壞賬   dx@-/^.  
balance 餘額   
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balance sheet 資產負債表   )O@]uY  
bank account 銀行賬戶  
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bank balance 銀行結存   `M^= D&Bf  
bank charge 銀行手續費   /k
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bank deposit 銀行存款   fUA uqfj[  
bank discount 銀行貼現   I!Z_[M  
bank draft 銀行匯票   IHv[ v*4:  
bank loan 銀行借款   7E79-r&n  
bank overdraft 銀行透支   BdH-9n~,  
bankers acceptance 銀行承兌   LoN< oj5  
bankruptcy 破產   %_%Q8,W  
bearer 持票人   cmU1!2.1E  
beneficiary 受益人   FwkuC09tI  
bequest 遺產   [R^iF  
bill 票據   .7avpOfz  
bill of exchange 匯票   +{f:cea (1  
bill of lading 提單   UKT%13CO4U  
bills discounted 貼現票據   sl`s_$J  
bills payable 應付票據   dQA'($  
bills receivable 應收票據   %D%8^Zd_  
board of directors 董事會   (jRm[7H  
bonds 債券   sg3OL/"  
bonus 紅利    6"J? #  
book value 賬面價值   _C*fs<#  
bookkeeper 簿記員   m4hg'<<V  
bookkeeping 簿記   |es?;s'  
branch office general ledger 支店往來賬戶   p;3O#n- _  
broker 經紀人   I%j|D#qY:T  
brought down 接前   Pama#6?OPh  
brought forward 接上頁   jN;@

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budget 預算   ?kH8Lw~{5W  
by-product 副產品   2j}\3Pi  
by-product sales 副產品銷售   R\G0'?h >  
capital 股本   Q/(K$6]j  
capital income 資本收益   {byBcG  
capital outlay 資本支出   #mCL) [  
capital stock 股本   CR"|^{G  
capital stock certificate 股票   /-_h1.!   
carried down 移後   =C8?M  
carried forward 移下頁   V)~.~2$  
cash 現金   d"*uB
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cash account 現金賬戶   ^cP!\E-^  
cash in bank 存銀行現金   $0>60<J  
cash on delivery 交貨收款   CUBEW~X}M  
cash on hand 庫存現金   1Z+8r  
cash payment 現金支付   %,}A@H,  
cash purchase 現購   7XTkX"zKj  
cash sale 現沽   `(ue63AZ  
cashier 出?#123;員   mGJKvJF   
cashiers check 本票   r%yvOF\>  
certificate of deposit 存款單折   ZojIR\F^  
certificate of indebtedness 借據   =S+wCN  
certified check 保付支票   Q  Nh|Wz  
certified public accountant 會計師   [65`$x
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charges 費用   H8Bs<2  
charge for remittances 匯水手續費   +./H6!  
charter 營業執照   'g=  
chartered accountant 會計師   tl,.fjZn  
chattles 動產   *`ua'"="k  
check 支票   ? (Dq?-.  
che stub 支票存根   Ln')QN  
closed account 己結清賬戶   4:$4u@   
closing 結算   fk6%XO  
closing entries 結賬紀錄   >z{d0
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closing stock 期末存貨   P;=n9hgHI  
closing the book 結賬   `scR*]f1+  
columnar journal 多欄日記賬   V@e?#iz  
combination 聯合   p*4':TFuD;  
commission 佣金   D[aCsaR  
commodity 商品   "7'J&^|  
common stock 普通股   y&q*maa[  
company 公司   rb5~XnJk  
compensation 賠償   QdH\LL^8R4  
compound interest 複利   J>wt(] y  
consignee 承銷人   : UGZ+  
consignment 寄銷   M -cTRd-i  
consignor 寄銷人   @5=oeOg36  
consolidated balance sheet 合併資產負債表   ov`h  
consolidated profit and loss account 合併損益表   X$ 0?j1  
consolidation 合併   Pk{_(ybaY  
construction cost 營建成本   `<``8  
construction revenue 營建收入   E4`
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contract 合同   bf ]f= ;.+  
control account 統制賬戶   n7B7m,@1  
copyright 版權   D.B.7-_8  
corporation 公司   cs,N <|  
cost 成本   twL3\ }N/B  
cost accounting 成本會計   Y;dz,}re  
cost of labour 勞工成本   rq8 K_zp  
cost of production 生產成本   .b3Qfxc>  
cost of manufacture 製造成本   B:b5UD  
cost of sales 銷貨成本   3GaQk-  
cost price 成本價格   a,@]8r-"  
credit 貸方   Y>|B;Kj0(  
credit note 收款通知單   l
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creditor 債權人   bU>U14ix<  
crossed check 橫線支票   FOv=!'So  
current account 往來活期賬戶   +X#vVD3"  
current asset 流動資產   rHC>z7+z.  
current liability 流動負債   6Z>FTz_  
current profit and loss 本期損益   @K\~O__  
debit 借方   4x{0iav  
debt 債務   'DY`jVwa  
debtor 債務人   =e/9&993  
deed 契據   3QV*%  
deferred assets 遞延資產   7,U=Qe;  
deferred liabilities 遞延負債   <{dVKf,e  
delivery 交貨   Ye"o6_U"  
delivery expense 送貨費   ^ZvWR%  
delivery order 出貨單   WKts[Z  
demand draft 即期匯票   yQ_B)b  
demand note 即期票據   (|[2J3ZET  
demurrage charge 延期費   ;+W#5<i  
deposit 存款   dbwe?ksh  
deposit slip 存款單   #X%~B'  
depreciation 折舊   JmF l|n/H  
direct cost 直接成本   s[M
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direct labour 直接人工   Vi>,kF.fV  
director 董事   8UXjm_B^'  
discount 折扣   h%o%fH&F!  
discount on purchase 進貨折扣   X\]L=>]C  
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