[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。   X=6 y_^  
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acceptance 承兌   *\wp?s>-t  
account 賬戶   < -uc."6\  
accountant 會計員   v?0r`<Mn  
accounting 會計   5GA\xM-  
accounting system 會計制度   {^m(,K _  
accounts payable 應付賬款   BnCKSg7V  
accounts receivable 應收賬款   yf?h#G%24  
accumulated profits 累積利益   HxBm~Lcqy  
adjusting entry ?#123;整記錄   m6 MOW&  
adjustment ?#123;整   +vNZW@_$D  
administration expense 管理費用   hY*0aZ|(  
advances 預付   SFb{o<0 =  
advertising expense 廣告費   n4R2^gX
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agency 代理   b1gaj" ]  
agent 代理人   a8dXH5_  
agreement 契約   uk9g<<3T  
allotments 分配數   }m/RZP~=  
allowance 津貼   ^9_UUzf\  
amalgamation 合併   jYVE8Y)my  
amortization 攤銷   j7MO'RX`&  
amortized cost 應攤成本   '`|AI:L  
annuities 年金   )jCo%P/  
applied cost 已分配成本   D?~
8za`5  
applied expense 已分配費用   [k[u*5hP|F  
applied manufacturing expense 己分配製造費用   zf.-I  
apportioned charge 攤派費用   4J|t?]ij|E  
appreciation 漲價   B-*E:O0y  
article of association 公司章程   h6%[q x<  
assessment 課稅   BR v+.(S  
assets 資產   .}k(L4T|=  
attorney fee 律師費   QN>7~=`  
audit 審計   ? b[n|^wS  
auditor 審計員   2oZ9laJO  
average 平均數   4Hb $0l  
average cost 平均成本   Uw/l>\  
bad debt 壞賬   E15vq6DKF  
balance 餘額   `p0ypi3hn  
balance sheet 資產負債表   KtB!"yy#  
bank account 銀行賬戶   Sf/q2/r?6[  
bank balance 銀行結存   0@5E|<A  
bank charge 銀行手續費   LhzMAW<L4  
bank deposit 銀行存款   %d m-?`  
bank discount 銀行貼現   'r} zY-FM`  
bank draft 銀行匯票   D6~+Y~R  
bank loan 銀行借款   ~P
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bank overdraft 銀行透支   C#i UP|7hh  
bankers acceptance 銀行承兌   o5Y2vmz?9  
bankruptcy 破產   6al=Cwf  
bearer 持票人   Q
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beneficiary 受益人  
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bequest 遺產   h( B,d,q"  
bill 票據   .>Z,uT^A  
bill of exchange 匯票   B|%tE{F  
bill of lading 提單   !r+IXuqV,!  
bills discounted 貼現票據   ukuo:P<a  
bills payable 應付票據   maSgRf[g  
bills receivable 應收票據   -$<O\5cAQ  
board of directors 董事會   )9=(|Lp  
bonds 債券   "R9Yb,tIN  
bonus 紅利   I,ci >/+b  
book value 賬面價值   a :HNg   
bookkeeper 簿記員   | A:@&|  
bookkeeping 簿記   2UP,Tgn..  
branch office general ledger 支店往來賬戶   Q0_>'sEM  
broker 經紀人   ,>LRa  
brought down 接前   "Vd_CO  
brought forward 接上頁   p"`
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budget 預算   & hV Zx  
by-product 副產品   'GJVWpvUU  
by-product sales 副產品銷售   w7-
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capital 股本   BF8"rq}r0  
capital income 資本收益   9l+{OA  
capital outlay 資本支出   7ODaX.t->  
capital stock 股本   fT Y/4(  
capital stock certificate 股票   6'OO-o  
carried down 移後   Eff\Aq{  
carried forward 移下頁   |@j_2Q,  
cash 現金   ~ eN8|SR  
cash account 現金賬戶   Vf-5&S&9  
cash in bank 存銀行現金   fP%Fyg^k  
cash on delivery 交貨收款   U!e6FHj7  
cash on hand 庫存現金   uCzii o`S  
cash payment 現金支付   }Ia 0"J4  
cash purchase 現購   GlR~%q-jiQ  
cash sale 現沽   TSo:7&|  
cashier 出?#123;員   *]s&8/Gmb  
cashiers check 本票   x:5dCI  
certificate of deposit 存款單折   FN )d1q(~  
certificate of indebtedness 借據   ErbSl  
certified check 保付支票   |V`S>m
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certified public accountant 會計師   ^[-> )  
charges 費用   .Gb+\E{M  
charge for remittances 匯水手續費   ;?IT)sNY  
charter 營業執照   (TSqc5^H  
chartered accountant 會計師   6~5 $s1Yc  
chattles 動產   &1)xoZ' \  
check 支票   }X$l\pm  
che stub 支票存根   m/USC'U%  
closed account 己結清賬戶   -!*p*3|03|  
closing 結算   uhn %lV]  
closing entries 結賬紀錄   zp=!8Av  
closing stock 期末存貨   C|z%P}u#p  
closing the book 結賬   r(uP!n1+  
columnar journal 多欄日記賬   y7zkAXhJ  
combination 聯合   l+ T,2sd  
commission 佣金   {^&@gkYY  
commodity 商品   oL *n>dH  
common stock 普通股   a&/HSf_G  
company 公司   z] @W[MHY  
compensation 賠償   ,5-Zb3\  
compound interest 複利   aqQ o,5U >  
consignee 承銷人   <jd/t19DB  
consignment 寄銷   3-Y=EH_0  
consignor 寄銷人   &?a.mh/8[[  
consolidated balance sheet 合併資產負債表   qw:9zYG}qW  
consolidated profit and loss account 合併損益表   fwmLJ5o N  
consolidation 合併   /)1v9<vM"  
construction cost 營建成本   zg]Drm  
construction revenue 營建收入   =Nl5{qYz^&  
contract 合同   V;*pL1  
control account 統制賬戶   3sC:jIp  
copyright 版權   -qn[HXq  
corporation 公司   SWoEt1w  
cost 成本   d7i#w  #  
cost accounting 成本會計   cS~!8`Fwy  
cost of labour 勞工成本   5upShtC  
cost of production 生產成本   ag]*DsBt  
cost of manufacture 製造成本   DJ:38_F  
cost of sales 銷貨成本   sC6r.@[u8t  
cost price 成本價格   P06.1  
credit 貸方   !d4HN.a7+u  
credit note 收款通知單   |(%AM*n  
creditor 債權人   <kc]L x  
crossed check 橫線支票   5fq.*1f  
current account 往來活期賬戶   sQ(1/"gb  
current asset 流動資產   j6X LyeG7  
current liability 流動負債   nL;K|W  
current profit and loss 本期損益   >)%#V<{<  
debit 借方   , ,{6m d  
debt 債務   Z}f
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debtor 債務人   pYGYy'%A'  
deed 契據   ZKsQ2"8{M  
deferred assets 遞延資產   XWF7#xM  
deferred liabilities 遞延負債   M7U:g}  
delivery 交貨   b3^R,6]x&  
delivery expense 送貨費   x(yX0 ,P/7  
delivery order 出貨單   (wlfMiO  
demand draft 即期匯票   El1:?4;  
demand note 即期票據   z[FI2jl  
demurrage charge 延期費   gN\*Y  
deposit 存款   {fElt
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deposit slip 存款單   z6}Pj>1  
depreciation 折舊   p[;8  
direct cost 直接成本   R8{e&nPE  
direct labour 直接人工   T:)% P6/  
director 董事   9C1
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discount 折扣   45r|1<Ro  
discount on purchase 進貨折扣   YZ{jP?x  
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