[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。   E^uau=F  
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acceptance 承兌   8tq6.%\  
account 賬戶   ;%"YA  
accountant 會計員   W+k`^A|@  
accounting 會計   {! 5"Y(>X  
accounting system 會計制度   :M" NB+T  
accounts payable 應付賬款   wn*<.s  
accounts receivable 應收賬款   B.wihJVDg  
accumulated profits 累積利益   ;#c|ZnX  
adjusting entry ?#123;整記錄   0{M =^96  
adjustment ?#123;整   VB6EM|bphl  
administration expense 管理費用   klHOAb1  
advances 預付   &_X6m0z  
advertising expense 廣告費   hKq <e%oVH  
agency 代理   weQC9e~d{-  
agent 代理人   ECHl9; +  
agreement 契約   K"'W4bO#7  
allotments 分配數   }`k >6B  
allowance 津貼   !(\OT  
amalgamation 合併   A
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amortization 攤銷   =hE5 ?}EP+  
amortized cost 應攤成本   |k5uVhN  
annuities 年金   o6f^DG3*  
applied cost 已分配成本   nLK%5C  
applied expense 已分配費用   5G.A\`u%  
applied manufacturing expense 己分配製造費用   V0hC[Ilr  
apportioned charge 攤派費用   zt/p'khP3  
appreciation 漲價   \(UEjlo  
article of association 公司章程   ,a_F[uK  
assessment 課稅   ;{b 1'  
assets 資產   cJ9:XWW  
attorney fee 律師費   HfN-WY iR  
audit 審計   s_Y1rD*B  
auditor 審計員   9( ;lcOz  
average 平均數   )@DT^#zR  
average cost 平均成本   p)}iUU2N  
bad debt 壞賬   `_{'qqRhe  
balance 餘額   ;)ffGg>  
balance sheet 資產負債表   xLht6%o*  
bank account 銀行賬戶   1_vaSEov  
bank balance 銀行結存   9vc3&r  
bank charge 銀行手續費   }9T$XF~  
bank deposit 銀行存款   + >o/Ob  
bank discount 銀行貼現   ahgm*Cpc  
bank draft 銀行匯票   xR5j y|2JJ  
bank loan 銀行借款   =x "N0p  
bank overdraft 銀行透支   [uO
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bankers acceptance 銀行承兌   2YvhzL[um  
bankruptcy 破產   >@^z?nb  
bearer 持票人   ;6aTt2BQ  
beneficiary 受益人   #W<D~C[I _  
bequest 遺產   yO Cv-zm  
bill 票據   \ B 0xL,o<  
bill of exchange 匯票   ':yE5j  
bill of lading 提單   n y6-_mA]  
bills discounted 貼現票據   .v[8ie  
bills payable 應付票據   N*JWd  
bills receivable 應收票據   Zab5"JR  
board of directors 董事會   \~ O6S`,  
bonds 債券   6L@g]f|Y@  
bonus 紅利  
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book value 賬面價值   k)\Yl`4au  
bookkeeper 簿記員   GRz`fO  
bookkeeping 簿記   N>;"r]Rl"  
branch office general ledger 支店往來賬戶   HKO00p7
  
broker 經紀人   8EZ"z d`n/  
brought down 接前   Qz&I~7aoyV  
brought forward 接上頁   A S;ra,x  
budget 預算   2!/*I:  
by-product 副產品   b\~rL,7(  
by-product sales 副產品銷售   _[h1SAJ  
capital 股本   V/i&8UMw  
capital income 資本收益   Q%4>okj,  
capital outlay 資本支出   *%5#\ I  
capital stock 股本   Gad!}dz  
capital stock certificate 股票   88Yp0T<1  
carried down 移後   R:YX{Tq  
carried forward 移下頁   DV +DJcF  
cash 現金  
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cash account 現金賬戶   vvw6 GB,M  
cash in bank 存銀行現金   ewB&PR  
cash on delivery 交貨收款   h$|K vS  
cash on hand 庫存現金   m<005_Z0Q  
cash payment 現金支付   1vQf=t%lw  
cash purchase 現購    En3Q%  
cash sale 現沽   B&|F9Z6D  
cashier 出?#123;員   k{Yj!C> #  
cashiers check 本票   g<oSTAw  
certificate of deposit 存款單折   `/ix[:}m^  
certificate of indebtedness 借據   k V"'; a  
certified check 保付支票   m *8[I  
certified public accountant 會計師   &O5%6Sv3d  
charges 費用   LoUi Yf  
charge for remittances 匯水手續費   esmQ\QQ^1  
charter 營業執照   ->&AJI0  
chartered accountant 會計師   T#?KY  
chattles 動產   k7)H%31;  
check 支票   tDFN *#(  
che stub 支票存根   : :8UVLX  
closed account 己結清賬戶   rFZB6A<(]  
closing 結算   [(}f3W&  
closing entries 結賬紀錄   Z 2Fm=88  
closing stock 期末存貨   X<ZIeZBn  
closing the book 結賬   hu[=9#''$  
columnar journal 多欄日記賬   ("o<D{A  
combination 聯合   VztalwI  
commission 佣金   Rj9ME,u  
commodity 商品   =UA-&x@  
common stock 普通股   |{cdXbr  
company 公司   Hk8:7"4Q  
compensation 賠償   ?rXh x{vD  
compound interest 複利   wIuwq>  
consignee 承銷人   y!GjC]/  
consignment 寄銷   F>2t=r*9  
consignor 寄銷人   -QCo]:cp  
consolidated balance sheet 合併資產負債表   g*\u8fpRq  
consolidated profit and loss account 合併損益表  
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consolidation 合併   Y&`Vs(  
construction cost 營建成本   ~|@aV:k  
construction revenue 營建收入   kvv-f9/-  
contract 合同   +pc_KR  
control account 統制賬戶   QsI#Ae,O#;  
copyright 版權   qO[6?q=c:  
corporation 公司   dz&| 3o  
cost 成本   K+Al8L?K_  
cost accounting 成本會計   g1
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cost of labour 勞工成本   Y'Sxehx  
cost of production 生產成本   -\\}K\*MJ  
cost of manufacture 製造成本   8dq{.B?  
cost of sales 銷貨成本   D|9C|
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cost price 成本價格   `R0>;TdT  
credit 貸方   fGb(=l  
credit note 收款通知單   1K^blOLXe  
creditor 債權人   3SVI|A5(d  
crossed check 橫線支票   %m!o#y(hD`  
current account 往來活期賬戶   r vVU5zA4H  
current asset 流動資產   6 +^V  
current liability 流動負債   QkZT%!7  
current profit and loss 本期損益   ##BMh!  
debit 借方   uNl<=1  
debt 債務   8^&)A b  
debtor 債務人   f!e8xDfA  
deed 契據   !(F+~,  
deferred assets 遞延資產   <|k!wfHL  
deferred liabilities 遞延負債   2{!'L'km  
delivery 交貨   n_AW0i.  
delivery expense 送貨費   f( hK>H  
delivery order 出貨單   ?cCh?>h  
demand draft 即期匯票   rw8O<No4.o  
demand note 即期票據   ,ZV<o!\  
demurrage charge 延期費   ~ygiKsD6b  
deposit 存款   )Ac8'{Tq/  
deposit slip 存款單   ;#78`x2  
depreciation 折舊   ~Y O')  
direct cost 直接成本   >k*QkIyq  
direct labour 直接人工   f[.RAHjk  
director 董事   468LVe?0  
discount 折扣   'IFbD["r  
discount on purchase 進貨折扣   U# Y?'3:  
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