[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。   8NxUx+]  
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acceptance 承兌   F9v)R#u~  
account 賬戶   L,E-z_<p  
accountant 會計員   3,%nkW  
accounting 會計   ?rAi=w&c  
accounting system 會計制度   .zQ4/  
accounts payable 應付賬款   i0VhG:O;  
accounts receivable 應收賬款   D xe-XKNc.  
accumulated profits 累積利益   E1^aAlVSD  
adjusting entry ?#123;整記錄   q|R+x7x  
adjustment ?#123;整   Nz3zsP$  
administration expense 管理費用   rf)PAdj|~  
advances 預付   >-UD]?>  
advertising expense 廣告費   9qnuR'BDu  
agency 代理   1d=0q?nH  
agent 代理人   >F,$;y
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agreement 契約   h_AJI\{"  
allotments 分配數   9)#gtDM%J  
allowance 津貼   qw9e) `3$  
amalgamation 合併   }m9S(W
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amortization 攤銷   0@o;|N"i  
amortized cost 應攤成本   0Ddn@!J*  
annuities 年金   X@i+&Nv"<  
applied cost 已分配成本   ]lymY _ >  
applied expense 已分配費用   j@%K*Gb`  
applied manufacturing expense 己分配製造費用   Ngn\ nkf  
apportioned charge 攤派費用   C<zx'lw!  
appreciation 漲價   5}<.1ab3V  
article of association 公司章程   0Ei\VVK>  
assessment 課稅   jK& Nkp  
assets 資產   '~ j
y  
attorney fee 律師費   ^nG1/}  
audit 審計   QWU5-p9e 8  
auditor 審計員   (3)C_Z  
average 平均數   516VQ<?B  
average cost 平均成本   zfk'>
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bad debt 壞賬   $ iX^p4v  
balance 餘額   +J\L4ri k  
balance sheet 資產負債表   j4.Qvj >:4  
bank account 銀行賬戶   3N(8|wh  
bank balance 銀行結存   ~5-~q0Ge  
bank charge 銀行手續費   Rh wt<  
bank deposit 銀行存款   I@8+k&nXS  
bank discount 銀行貼現   0L3Bo3:k  
bank draft 銀行匯票   cR
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bank loan 銀行借款   _Ym&UY.u#  
bank overdraft 銀行透支   s4\SX,  
bankers acceptance 銀行承兌   ,\.YJD>z  
bankruptcy 破產   ek Y?  
bearer 持票人   Z\ "Kd  
beneficiary 受益人   HV]~=Bw2I  
bequest 遺產   },?-$eyX  
bill 票據   m]+X}|  
bill of exchange 匯票   f 3nnXE"  
bill of lading 提單   ~EM#Hc,  
bills discounted 貼現票據   `D&#U'wB   
bills payable 應付票據   eukX#0/^  
bills receivable 應收票據   $bF`PGR_  
board of directors 董事會   K8yWg\K  
bonds 債券   VWnu#_(  
bonus 紅利   ?^e*UJNM  
book value 賬面價值   E9~&f^f  
bookkeeper 簿記員   }w|=c>'_}  
bookkeeping 簿記   `R4W4h'I  
branch office general ledger 支店往來賬戶   -ucz+{  
broker 經紀人   {[(W4NAlH  
brought down 接前   jgZX~D  
brought forward 接上頁   "6|'&6&  
budget 預算   mI_ 6f~  
by-product 副產品   7LyV`6{70  
by-product sales 副產品銷售   LbtlcpF*~5  
capital 股本   :O>Nd\UtO  
capital income 資本收益   HQ-N!pf9  
capital outlay 資本支出   yKX:Z4I/  
capital stock 股本   UcKWa>:Fi  
capital stock certificate 股票   fzPgX   
carried down 移後   VfJX<e=k  
carried forward 移下頁   bUipp\[aV  
cash 現金   OI;L9\MJc  
cash account 現金賬戶   m%BMd  
cash in bank 存銀行現金   -7C=- \]  
cash on delivery 交貨收款   JsAb q  
cash on hand 庫存現金   juve9HaW  
cash payment 現金支付   <E(-QJ  
cash purchase 現購   |zr)hC  
cash sale 現沽   _S%OX_UMn^  
cashier 出?#123;員   &L[8Mju6  
cashiers check 本票   x r+E  
certificate of deposit 存款單折   !T&
u2=`D  
certificate of indebtedness 借據   l1`c?Y  
certified check 保付支票   Z;dwn~Tw  
certified public accountant 會計師   MRxo|A{  
charges 費用   `"bRjC"f]  
charge for remittances 匯水手續費   \a~;8):q=i  
charter 營業執照   R,(+NT$
 
chartered accountant 會計師   :">~(Rd ZH  
chattles 動產   ej
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check 支票   l#J>It\  
che stub 支票存根   5u=U--  
closed account 己結清賬戶   fR{WS:Pv  
closing 結算   U`vt/#j 1  
closing entries 結賬紀錄   sov62wuqU  
closing stock 期末存貨   M\$<g  
closing the book 結賬   B=nx8s  
columnar journal 多欄日記賬   \C'I l w  
combination 聯合   .bY1N5=sz  
commission 佣金   PHB\)/  
commodity 商品   z;@S_0M,Z  
common stock 普通股   H]]>sE  
company 公司   im^I9G  
compensation 賠償   k%bTs+]*  
compound interest 複利   f|HgLFx  
consignee 承銷人   aV0;WH_3  
consignment 寄銷   zfT'!k
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consignor 寄銷人   r:S5x.P2  
consolidated balance sheet 合併資產負債表   ::Ve,-0  
consolidated profit and loss account 合併損益表   fjeE.  
consolidation 合併   ROI$;B(  
construction cost 營建成本   *TMM:w|1  
construction revenue 營建收入   DQHGq_unP  
contract 合同   :fMM-?s]  
control account 統制賬戶   [+[fD  
copyright 版權   &`9bGO
  
corporation 公司   4 9+}OIX  
cost 成本   BM}a?nnoc  
cost accounting 成本會計   M. UUA?d<'  
cost of labour 勞工成本   S3[oA&  
cost of production 生產成本   ^
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cost of manufacture 製造成本   ,'@ISCK^  
cost of sales 銷貨成本   #xE>]U  
cost price 成本價格   +\]S<T*;  
credit 貸方   7[VCCI g  
credit note 收款通知單   \?Oa}&k$F8  
creditor 債權人   <MDFfnj  
crossed check 橫線支票   (j\UoKLRt  
current account 往來活期賬戶   8C4@V[sm`  
current asset 流動資產   1,sO =p)Yg  
current liability 流動負債   !-Tm
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current profit and loss 本期損益   i_Q4bhVj  
debit 借方   P24  
debt 債務   W71#N
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debtor 債務人   u=?P*Y/|W  
deed 契據   JZ*?1S>  
deferred assets 遞延資產   k1  txY  
deferred liabilities 遞延負債   =dJEcC_J  
delivery 交貨   ?F:C!_  
delivery expense 送貨費   dXr !_)
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delivery order 出貨單   E9NGdp&-Ah  
demand draft 即期匯票   {Eb2<;1o{  
demand note 即期票據   G;.u>92r|  
demurrage charge 延期費   XcW3IO  
deposit 存款   "B{xC}Tw  
deposit slip 存款單   GVPEene  
depreciation 折舊   jYssz4)tp  
direct cost 直接成本   Pxu
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direct labour 直接人工   b8xfV{3L  
director 董事   A-NC,3  
discount 折扣   2T?1X{g  
discount on purchase 進貨折扣   bqLYF[#T  
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