[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。   K}LmU{/t/  
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acceptance 承兌   2eK!<Gj  
account 賬戶   f.4r'^  
accountant 會計員   ( w}iEm\b  
accounting 會計   `{#0C-  
accounting system 會計制度   0"#'Z>"  
accounts payable 應付賬款   sA[hG*#/S  
accounts receivable 應收賬款   r3*0`Rup  
accumulated profits 累積利益   \9N1:  
adjusting entry ?#123;整記錄   @lRT
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adjustment ?#123;整   ?#da4W  
administration expense 管理費用   u
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advances 預付   ~dg7c{o5  
advertising expense 廣告費   Cz` !j  
agency 代理   YBehyx2eK  
agent 代理人   gMS-mkZ  
agreement 契約   kaqH.e(  
allotments 分配數   ux:czZqy  
allowance 津貼   R7pdwKD  
amalgamation 合併   MOi.bHCQJP  
amortization 攤銷   YMb\v4  
amortized cost 應攤成本   ~PAF2  
annuities 年金   ya.!zGH  
applied cost 已分配成本   c6VfFt6p  
applied expense 已分配費用   0]p! Bscaf  
applied manufacturing expense 己分配製造費用   VC$,Y  
apportioned charge 攤派費用   >]s\%GO  
appreciation 漲價   l];w,(u{  
article of association 公司章程   QQ;<L"VW  
assessment 課稅   g<(3wL,"  
assets 資產   ~$cz`A  
attorney fee 律師費   kV9S+ME  
audit 審計   _$g6Mj]1z  
auditor 審計員   Q$u&/g3NvL  
average 平均數   FOz~iS\  
average cost 平均成本   J)tk<&X  
bad debt 壞賬   }ya@*jH  
balance 餘額   Vz_ac vfk^  
balance sheet 資產負債表   lOB*M!8   
bank account 銀行賬戶   t+y$i@R:  
bank balance 銀行結存   4j+FDc`  
bank charge 銀行手續費   0se0AcrW  
bank deposit 銀行存款   @/jLN  
bank discount 銀行貼現   742sqHx  
bank draft 銀行匯票   7m='-_w)?w  
bank loan 銀行借款   Zcst$Aro  
bank overdraft 銀行透支   ML eo3  
bankers acceptance 銀行承兌   $$'a  
bankruptcy 破產   gJ;jh7e@  
bearer 持票人   D#"BY; J  
beneficiary 受益人   #x|x
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bequest 遺產   Q5%$
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bill 票據   T .#cd1b  
bill of exchange 匯票   9)2kjBeb  
bill of lading 提單   ygI81\D  
bills discounted 貼現票據   kHMD5Q  
bills payable 應付票據   =T7lv%u  
bills receivable 應收票據   y-C=_v_X  
board of directors 董事會   }7Lo}}  
bonds 債券   PH!^ww6  
bonus 紅利   5~8FZ-x  
book value 賬面價值   Qk`ykTS!  
bookkeeper 簿記員   '?$N.lj$d  
bookkeeping 簿記   %PF:OB6[|  
branch office general ledger 支店往來賬戶   uO]^vP]fT  
broker 經紀人   0 $Ygt0d  
brought down 接前   7c.
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brought forward 接上頁   3jeB\  
budget 預算   l rRRRR  
by-product 副產品   vH[G#A~4  
by-product sales 副產品銷售   I|
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capital 股本   '>"
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capital income 資本收益   6(M^`&fl
 
capital outlay 資本支出   Wnf3[fV6P  
capital stock 股本   yiT)m]E d  
capital stock certificate 股票   uGo tXb  
carried down 移後   NI<;Lm  
carried forward 移下頁   \+9~\eeXb  
cash 現金   KzgW+6*G  
cash account 現金賬戶   U-]Rm}X\M  
cash in bank 存銀行現金   aB
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cash on delivery 交貨收款   J`
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cash on hand 庫存現金   
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cash payment 現金支付   \jR('5DcB  
cash purchase 現購   k' 6Poz+<  
cash sale 現沽   j:Y1  
cashier 出?#123;員   {.r jp`39  
cashiers check 本票   V eD<1<  
certificate of deposit 存款單折   1J{1>r  
certificate of indebtedness 借據   {.H FB:<!}  
certified check 保付支票   %)t9b@c!}  
certified public accountant 會計師   jsp)e=  
charges 費用   M= ]]kJ:I  
charge for remittances 匯水手續費   j]6c_r3
 
charter 營業執照   b jq+x:>  
chartered accountant 會計師   \>7hT;Av=G  
chattles 動產   |Q|vCWel{  
check 支票   M~!DQ1u  
che stub 支票存根   p?
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closed account 己結清賬戶   U%PII>s'#  
closing 結算  
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closing entries 結賬紀錄   H?H(=  
closing stock 期末存貨   B* hW  
closing the book 結賬   ,ve$bSp  
columnar journal 多欄日記賬   Ho^rYz  
combination 聯合   /c4@QbB  
commission 佣金   _yH=w'8.  
commodity 商品   >Nho`m(  
common stock 普通股   Cg]Iz<<bE  
company 公司   mI4)+8 SUu  
compensation 賠償   ,Oj 53w=  
compound interest 複利   P;8D|u^\*  
consignee 承銷人   lFZ}.  
consignment 寄銷   9)~Ha iVB  
consignor 寄銷人   <\6<-x(H5  
consolidated balance sheet 合併資產負債表   tqMOhR  
consolidated profit and loss account 合併損益表   ^1}Y=!&  
consolidation 合併   4k6,pt"  
construction cost 營建成本   lYq/ n&@_1  
construction revenue 營建收入   :enmMB#%  
contract 合同   G&DL)ePu]m  
control account 統制賬戶   IPTEOA<M[  
copyright 版權   :}n\ r/i  
corporation 公司   W]aX}>0  
cost 成本   [@4.<4Y  
cost accounting 成本會計   %Jb/HWC[  
cost of labour 勞工成本   Ojwhcb^  
cost of production 生產成本   +jv&V%IL  
cost of manufacture 製造成本   i|/EA7  
cost of sales 銷貨成本   Z{p)rscX  
cost price 成本價格   Up*.z\|'y  
credit 貸方   ]N#%exBVo  
credit note 收款通知單   4r+s" |  
creditor 債權人   }z|@X KA#  
crossed check 橫線支票   1 Vq)& N  
current account 往來活期賬戶   +m+v1(@  
current asset 流動資產   xn BL{ []  
current liability 流動負債   fEgwQ-]  
current profit and loss 本期損益   \[CPI`yQe  
debit 借方   ]A]EED.ZH  
debt 債務   g UAx8=h  
debtor 債務人   R>#BJ^>=  
deed 契據   wBaIN]Y,  
deferred assets 遞延資產   !7fL'  
deferred liabilities 遞延負債   #|ILeby  
delivery 交貨   Q"VS;uh.v  
delivery expense 送貨費   LagHzCB  
delivery order 出貨單   tpQ?E<O  
demand draft 即期匯票   {OBV+ }#  
demand note 即期票據   W_\~CntyZ  
demurrage charge 延期費   tOEY|  
deposit 存款   %fH&UFby  
deposit slip 存款單   %+F%C=GqI  
depreciation 折舊   ) Z^b)KAk  
direct cost 直接成本   \YN(rD-  
direct labour 直接人工   wx]r{  
director 董事   R/BW$4/E  
discount 折扣   ,!i!q[YkL9  
discount on purchase 進貨折扣   a|5^4 J\%  
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