[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。   5},kXXN{+  
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acceptance 承兌   bG9$&,  
account 賬戶   V4 Wn  
accountant 會計員   2JRX ;s~  
accounting 會計   0_-NE4SM/  
accounting system 會計制度   GGwHz]1L  
accounts payable 應付賬款   3P2L phW  
accounts receivable 應收賬款   HvVS<Ke  
accumulated profits 累積利益   -7l)m
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adjusting entry ?#123;整記錄   5l(Q#pSX  
adjustment ?#123;整   *6%r2l'kZ  
administration expense 管理費用   f)K1j{TZ  
advances 預付   {VrjDj+Xy  
advertising expense 廣告費   -nrfu)G  
agency 代理   E; Z1HF R  
agent 代理人   wN
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agreement 契約   %]i("21  
allotments 分配數   qy|si4IU8,  
allowance 津貼   'xY@I`x  
amalgamation 合併   Kzd)Z fnD0  
amortization 攤銷   JmK[7t  
amortized cost 應攤成本   F45UO%
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annuities 年金   .!hB t
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applied cost 已分配成本   DR6 OR B7  
applied expense 已分配費用   &-0eWwMW  
applied manufacturing expense 己分配製造費用   GiN\@F!  
apportioned charge 攤派費用   Mw+8p}E  
appreciation 漲價   v'zf*]9  
article of association 公司章程   LAwAFma>  
assessment 課稅   0Bpix|mq  
assets 資產   _n+./B  
attorney fee 律師費   x  GHS  
audit 審計   OjiQBsgnj  
auditor 審計員   5#U*vGVT
 
average 平均數   e:  
average cost 平均成本   _:tisr
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bad debt 壞賬   z2lEHa?w  
balance 餘額   qrmJJSJ  
balance sheet 資產負債表   M _
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bank account 銀行賬戶   yr /p3ys  
bank balance 銀行結存   Wg+fT{[f|  
bank charge 銀行手續費   }TCOm_Y/qL  
bank deposit 銀行存款   T;%ceLD  
bank discount 銀行貼現    !m
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bank draft 銀行匯票   lU<n Wf  
bank loan 銀行借款   U\A*${  
bank overdraft 銀行透支   Lc<C1I 5=  
bankers acceptance 銀行承兌   8HyK;+ZkVd  
bankruptcy 破產   vK?{Z^J][  
bearer 持票人   Px)/`'D  
beneficiary 受益人   kE
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bequest 遺產   An e.sS  
bill 票據   u&>o1!c*P  
bill of exchange 匯票   YrR}55V,  
bill of lading 提單   F*_mHYa;  
bills discounted 貼現票據   `
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bills payable 應付票據   Iz#h:O  
bills receivable 應收票據   Tl!}9/Q5E:  
board of directors 董事會   W1s4[rL!Ht  
bonds 債券   ^xGdRaU#  
bonus 紅利   WJ+<&6W8  
book value 賬面價值   9*%Uoy:  
bookkeeper 簿記員   l}?'U  
bookkeeping 簿記   B%L0g.D"  
branch office general ledger 支店往來賬戶    0FHX  
broker 經紀人   \DE`tkV8  
brought down 接前   m3k}Q3&6Z  
brought forward 接上頁   Y24:D7Q  
budget 預算   LV& tu7c  
by-product 副產品   8yH) 8:w  
by-product sales 副產品銷售   S)[`Bm  
capital 股本   a"{tqNc  
capital income 資本收益   wL2d.$?TEg  
capital outlay 資本支出   g|PVOY+|^  
capital stock 股本   ?.:C+*+  
capital stock certificate 股票   xcz1(R  
carried down 移後   iaq0\d.[7  
carried forward 移下頁   Nd&u*& S  
cash 現金   ;&|ja]r  
cash account 現金賬戶   AG#5_0]P~  
cash in bank 存銀行現金   %cD7}o:u  
cash on delivery 交貨收款   6|0 5-x|  
cash on hand 庫存現金   ?<Dinq  
cash payment 現金支付   i8nC
TW  
cash purchase 現購   bf `4GD(  
cash sale 現沽   b0i]T?#  
cashier 出?#123;員   E#_TX3B  
cashiers check 本票   Got5(^'c  
certificate of deposit 存款單折   PCs+` WP!M  
certificate of indebtedness 借據   #Vanw!  
certified check 保付支票   S2"p(  
certified public accountant 會計師   :<s)QD  
charges 費用   A8OV3h6]  
charge for remittances 匯水手續費   LD WFc_  
charter 營業執照   Rtn.cSd  
chartered accountant 會計師   :JqH.Sqk  
chattles 動產   Ku_`F2Q  
check 支票   im_W0tGvF  
che stub 支票存根   <!&&Qd-d6H  
closed account 己結清賬戶   2-u>=r0L  
closing 結算   k@AOE0m  
closing entries 結賬紀錄   I`2hxLwh+  
closing stock 期末存貨   gQ*0Mk  
closing the book 結賬   !E> *Mn  
columnar journal 多欄日記賬   R{3f5**0  
combination 聯合   8p7Uvn+m*  
commission 佣金   jjkiic+tDN  
commodity 商品   :t]YPt
  
common stock 普通股   j ij:}.d6  
company 公司   QdG_zK>|e  
compensation 賠償   dapQ
5JT/  
compound interest 複利   JcZs\ fl9  
consignee 承銷人   }7vX4{Yn  
consignment 寄銷   9xC,i )  
consignor 寄銷人   V$-IRdb  
consolidated balance sheet 合併資產負債表   &`<j!xlG  
consolidated profit and loss account 合併損益表   0,nDyTS^  
consolidation 合併   Rw*l#cr=.  
construction cost 營建成本   eQno]$-\  
construction revenue 營建收入   kVQKP  U  
contract 合同   f>5{SoM  
control account 統制賬戶   CO1D .5  
copyright 版權   [z`U9J  
corporation 公司   waW2$9O  
cost 成本   }V?SedsY  
cost accounting 成本會計   OR4!73[I  
cost of labour 勞工成本   1,Uv;s;{  
cost of production 生產成本   gec<5Ewg  
cost of manufacture 製造成本   '6fMF#X4F  
cost of sales 銷貨成本   "a;JQ:  
cost price 成本價格   YQiTx)_  
credit 貸方   s6w</  
credit note 收款通知單   (H<S&5[  
creditor 債權人   Yr
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crossed check 橫線支票   Ta%{Wa\U9z  
current account 往來活期賬戶   &2MW.,e7s  
current asset 流動資產   Tv3 Bej  
current liability 流動負債   1/3Go97/qV  
current profit and loss 本期損益   d5%A64?  
debit 借方   ?Il$f_"B:  
debt 債務   @X"p"3V  
debtor 債務人   ykxjT@[  
deed 契據   a{QHv0goG  
deferred assets 遞延資產   %?y
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deferred liabilities 遞延負債   P6zy<w  
delivery 交貨   'AE)&56  
delivery expense 送貨費   sbrU;X_S  
delivery order 出貨單   EMmNlj6  
demand draft 即期匯票   q*\#HC  
demand note 即期票據   Xp
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demurrage charge 延期費   b"t!nfgo  
deposit 存款   pcv(P  
deposit slip 存款單   gpe^G64c`  
depreciation 折舊   ngcXS2S_  
direct cost 直接成本   T#Qn\8  
direct labour 直接人工   |%g^6RN  
director 董事   =E8lpN'  
discount 折扣   "6lf~%R"  
discount on purchase 進貨折扣   OnC|9  
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