[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。   3hH<T.@)  
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acceptance 承兌   A)!*]o>U  
account 賬戶   ObS3 M  
accountant 會計員   /SB;Von  
accounting 會計   CRE3icXbQ  
accounting system 會計制度   0OE:[pR  
accounts payable 應付賬款   _{KG 4+5\X  
accounts receivable 應收賬款   GxxW&y  
accumulated profits 累積利益   LL! Dx%JZ  
adjusting entry ?#123;整記錄   Lq^)R  
adjustment ?#123;整   cq]6XK-W  
administration expense 管理費用   
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advances 預付   ~!L}yw  
advertising expense 廣告費   ]ieeP4*  
agency 代理   \b x$i*  
agent 代理人   ?`ZUR& 20  
agreement 契約   tWRC$  
allotments 分配數   9A=,E&  
allowance 津貼   O>,e~# !  
amalgamation 合併   n>YKa)|W`  
amortization 攤銷   H <l7ZS:  
amortized cost 應攤成本   eauF~md,  
annuities 年金   EQM{  
applied cost 已分配成本   zF<R'XP  
applied expense 已分配費用   z:*|a+cy  
applied manufacturing expense 己分配製造費用   7:1Lol-V  
apportioned charge 攤派費用   jLluj   
appreciation 漲價   ~>|ziHx  
article of association 公司章程   }}~|!8  
assessment 課稅   }7Q%6&IR  
assets 資產   '=pU^
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attorney fee 律師費   VPo".BvG6  
audit 審計   GTd,n=  
auditor 審計員   rILYI;'o  
average 平均數   7.oM J  
average cost 平均成本   "to;\9lP  
bad debt 壞賬   mzgfFNm^G)  
balance 餘額   77Dn97l)&  
balance sheet 資產負債表   %ET+iIhK  
bank account 銀行賬戶   *EH~_F  
bank balance 銀行結存   fJg+Ryo  
bank charge 銀行手續費   z03K=aZ  
bank deposit 銀行存款   ;V!D:5U  
bank discount 銀行貼現   JZx[W&]zT  
bank draft 銀行匯票   9.#<b|g  
bank loan 銀行借款   h376Be{P  
bank overdraft 銀行透支   x%B%f`]8  
bankers acceptance 銀行承兌   t6c4+D'{].  
bankruptcy 破產   Z`i(qCAd(  
bearer 持票人   I?CZQ+}Hq  
beneficiary 受益人   $&c*'3  
bequest 遺產   ^2rN>k,?  
bill 票據   J&_n9$  
bill of exchange 匯票   RRJ%:5&  
bill of lading 提單   jP.
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bills discounted 貼現票據   8s@3hXD&
 
bills payable 應付票據   PKz':_|  
bills receivable 應收票據   At;LO9T3z  
board of directors 董事會   0y\Z9+G:  
bonds 債券   F+qm[Bc8  
bonus 紅利   +}AI@+  
book value 賬面價值   dZuOrTplA  
bookkeeper 簿記員   ~xTt204S  
bookkeeping 簿記   h(DTa  
branch office general ledger 支店往來賬戶   R=?[N z  
broker 經紀人   2=}FBA,2  
brought down 接前   Q>z8IlJ}  
brought forward 接上頁   V7/Rby Q  
budget 預算   8Zdn,}Z  
by-product 副產品   UiNP3T
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by-product sales 副產品銷售   sLk-x\P]|  
capital 股本   #vlgwA  
capital income 資本收益   L~3Pm%{@A  
capital outlay 資本支出   $~)SCbL^5  
capital stock 股本    Z\sDUJ  
capital stock certificate 股票   l]SX@zTb  
carried down 移後   cMIE
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carried forward 移下頁   E{(;@PzE  
cash 現金   a+QpM*n7Lq  
cash account 現金賬戶   \U_@S.  
cash in bank 存銀行現金   {;oPLr+Z  
cash on delivery 交貨收款   Hn:Crl y#  
cash on hand 庫存現金   q3`u1S7Z7  
cash payment 現金支付   dh\P4  
cash purchase 現購   O6Y0XL  
cash sale 現沽   b,@/!ia  
cashier 出?#123;員   jEwIn 1  
cashiers check 本票   <VE@DBWyl~  
certificate of deposit 存款單折   >Q*Wi  
certificate of indebtedness 借據   B5QFK  
certified check 保付支票   *zLMpL_  
certified public accountant 會計師   )
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charges 費用   KPki}'GO  
charge for remittances 匯水手續費   -\MG}5?!  
charter 營業執照   I1J-)R+  
chartered accountant 會計師   *1"+%Z^  
chattles 動產   tJmTBsn  
check 支票   6u%&<")4HP  
che stub 支票存根   pCG}ZKa  
closed account 己結清賬戶   /wv0i3_e  
closing 結算   XPPdwTOr  
closing entries 結賬紀錄   gG
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closing stock 期末存貨   PY'2h4IL  
closing the book 結賬   y`Z\N   
columnar journal 多欄日記賬   TA\vZGJ('  
combination 聯合   MK*r+xfSae  
commission 佣金   (k P9hcV  
commodity 商品   HZOMlOZ  
common stock 普通股   +T+#q@  
company 公司   OT v)  
compensation 賠償  
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compound interest 複利   n"8Yv~v*2j  
consignee 承銷人   3g B7g'U  
consignment 寄銷   Ul#
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consignor 寄銷人   -g<oS9   
consolidated balance sheet 合併資產負債表   >mkFV@`  
consolidated profit and loss account 合併損益表   p4QU9DF  
consolidation 合併   ~"bVL[  
construction cost 營建成本   kGJC\{N5N  
construction revenue 營建收入   so s5Y}  
contract 合同   |BYRe1l6l  
control account 統制賬戶   #K&Gp-  
copyright 版權   X-/]IHDN  
corporation 公司   AFn7uW!9Gw  
cost 成本   ; @X<lCk  
cost accounting 成本會計   {h4E8.E  
cost of labour 勞工成本   DfB7*+x{  
cost of production 生產成本   d_CT$  
cost of manufacture 製造成本   )PZT4jTt  
cost of sales 銷貨成本   R-14=|7a-  
cost price 成本價格   u:b=\T L  
credit 貸方   4z)]@:`}z  
credit note 收款通知單   ABkl%m6xf  
creditor 債權人   s[N@0  
crossed check 橫線支票   ,//S`j$S  
current account 往來活期賬戶   7:~_D7n  
current asset 流動資產   0{mex4  
current liability 流動負債   Zd&S@Z  
current profit and loss 本期損益   P {'b:C  
debit 借方   2zpr~cB=  
debt 債務   H
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debtor 債務人   P~dc W  
deed 契據   Va8&Z  
deferred assets 遞延資產   QL*IiFR  
deferred liabilities 遞延負債   t,'<gI
 
delivery 交貨   S>{~nOYt-`  
delivery expense 送貨費   X?Au/  
delivery order 出貨單   `mqMLo*  
demand draft 即期匯票   =H~j,K  
demand note 即期票據   7z-[f'EIUI  
demurrage charge 延期費   N21smC}  
deposit 存款   E"0>yl)  
deposit slip 存款單   p[cX O=
 
depreciation 折舊   Pz^544\~ou  
direct cost 直接成本   Zc2PepIg  
direct labour 直接人工   M3AXe]<eC1  
director 董事   2pAW9R#UV-  
discount 折扣   _f{{(  7  
discount on purchase 進貨折扣   e(yh[7p=  
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