[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。   (f5v{S6b(  
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acceptance 承兌   lO+<T[  
account 賬戶   8Jz/'  
accountant 會計員   n(mS  
accounting 會計   @;-6qZ  
accounting system 會計制度   Y'.WO[dgf  
accounts payable 應付賬款   4E Hb  
accounts receivable 應收賬款   Se o3a6o  
accumulated profits 累積利益   XsldbN^6  
adjusting entry ?#123;整記錄   mErXdb|L  
adjustment ?#123;整   >.D0McQg  
administration expense 管理費用   ~YIGOL"?  
advances 預付   oCLs"L-r{  
advertising expense 廣告費   $z7[RLu0!  
agency 代理   + s6wF{  
agent 代理人   XA[GF6W,Y  
agreement 契約   u}QB-oU   
allotments 分配數   WC!bB  
allowance 津貼   6~b~[gA  
amalgamation 合併   8ycmvpJ  
amortization 攤銷   3:$hC8  
amortized cost 應攤成本   _v=@MOI/J  
annuities 年金   ,w.`(?I/  
applied cost 已分配成本   LzEAA{  
applied expense 已分配費用   +uF!.!}  
applied manufacturing expense 己分配製造費用   L3Leb%,!  
apportioned charge 攤派費用   n6gYZd  
appreciation 漲價   4#5w^  
article of association 公司章程   e75k-  
assessment 課稅   IJ^KYho  
assets 資產   >'i d/  
attorney fee 律師費   S9Fg0E+J  
audit 審計   Ae,-.xJ  
auditor 審計員   5Wj+ey^^w  
average 平均數   >G2o  
average cost 平均成本   z8bDBoD6  
bad debt 壞賬   A9!gww  
balance 餘額   29"eu#-Qj  
balance sheet 資產負債表   TEZ^Ia  
bank account 銀行賬戶   Sf}>~z2  
bank balance 銀行結存   <z N  
bank charge 銀行手續費   =*.Nt*;;  
bank deposit 銀行存款   >4a@rT/  
bank discount 銀行貼現   \s2hep  
bank draft 銀行匯票   ?~rF3M.=|  
bank loan 銀行借款   7N^9D H{`  
bank overdraft 銀行透支   LxkToO{  
bankers acceptance 銀行承兌   d\`A ^  
bankruptcy 破產    6h N~<  
bearer 持票人   UA[2R1}d  
beneficiary 受益人   c=l 3Sz?  
bequest 遺產   L!E/ )#{  
bill 票據   [L1pDICoy  
bill of exchange 匯票   07 "dU  
bill of lading 提單   UXvk5t1  
bills discounted 貼現票據   %t0 Fx  
bills payable 應付票據   lgZ3=h  
bills receivable 應收票據   m",wjoZe*  
board of directors 董事會   B&0^3iKFi  
bonds 債券   { p {a0*$5  
bonus 紅利   *LeFI%  
book value 賬面價值   @v9PI/c  
bookkeeper 簿記員   eL9RrSXz  
bookkeeping 簿記   v*5n$UFV  
branch office general ledger 支店往來賬戶   Nt#zr]Fz  
broker 經紀人   aG?ko*A
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brought down 接前   KO(+%>^R  
brought forward 接上頁   -@%*~^~z'  
budget 預算   =+q9R`!L]  
by-product 副產品   2Z6#3~  
by-product sales 副產品銷售   CjM+%l0MW  
capital 股本   m~~_iz_*  
capital income 資本收益   DO(-)izC  
capital outlay 資本支出   XOO!jnQu  
capital stock 股本   vV 1F|  
capital stock certificate 股票   _`WbR&d2Id  
carried down 移後   a +Q9kh  
carried forward 移下頁   9^J8V]X  
cash 現金   ahkSEE{  
cash account 現金賬戶   .ag4i;hS8  
cash in bank 存銀行現金   @`aR*B  
cash on delivery 交貨收款   K1Nhz'^=D  
cash on hand 庫存現金   i]*Wt8~!  
cash payment 現金支付   gF1qZ=<  
cash purchase 現購  
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cash sale 現沽   R8UtX9'*sa  
cashier 出?#123;員   m8H|cQ@Uu  
cashiers check 本票   C$\|eC j  
certificate of deposit 存款單折   !<]%V]5[_  
certificate of indebtedness 借據   dg 0`0k  
certified check 保付支票   Mn$TWhg'  
certified public accountant 會計師   _{&znXf>?6  
charges 費用   sM
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charge for remittances 匯水手續費   =,KRZqz  
charter 營業執照   h@FDP#H  
chartered accountant 會計師   JpE4 o2  
chattles 動產   elb|=J`M0  
check 支票   ,"  
che stub 支票存根   E\#hcvP  
closed account 己結清賬戶   j$^3  
closing 結算   #gi0FXL  
closing entries 結賬紀錄   npg.*I/>  
closing stock 期末存貨   bLGgu#  
closing the book 結賬   =C8 t5BZ"  
columnar journal 多欄日記賬   *PE1)bF  
combination 聯合   Oi&.pY:X-  
commission 佣金   E#r6e+e1Q%  
commodity 商品   [wP;g'F  
common stock 普通股   %TxFdF{A  
company 公司   -0PT(gx  
compensation 賠償   `GS!$9j  
compound interest 複利   ,K .P,z~*  
consignee 承銷人   UA/Q3)  
consignment 寄銷   rOw""mE  
consignor 寄銷人   DCM,|FE  
consolidated balance sheet 合併資產負債表   ;rJR+wpNa  
consolidated profit and loss account 合併損益表   8AT;9wZqt  
consolidation 合併   Hv(0<k6oH  
construction cost 營建成本   ln)_Jf1r  
construction revenue 營建收入   Z; Xg5  
contract 合同   P%f],f  
control account 統制賬戶   $n& alcU  
copyright 版權   AU}e^1h  
corporation 公司   IBb3A  
cost 成本   'YQ"Lf   
cost accounting 成本會計   ,i#]&f`c;5  
cost of labour 勞工成本   [sp=nG7i&  
cost of production 生產成本    y$7Fq'  
cost of manufacture 製造成本   g !
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cost of sales 銷貨成本   a \B<(R.  
cost price 成本價格   T[B@7$Dp*  
credit 貸方   /4+M0Pl  
credit note 收款通知單   {o< 4 ^  
creditor 債權人   16)@<7b]J  
crossed check 橫線支票   9+U%k(9  
current account 往來活期賬戶   S{{D G  
current asset 流動資產   v5i
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current liability 流動負債   E{sTxOI$  
current profit and loss 本期損益   GM|gm-t<@  
debit 借方   ^;n,C+  
debt 債務   B;Ab`UX#t  
debtor 債務人   #>GUfhou)  
deed 契據   ]R\k@a|G  
deferred assets 遞延資產   LF* 7;a  
deferred liabilities 遞延負債   =\`g<0  
delivery 交貨   He^+>XIam  
delivery expense 送貨費   EC$wi|i  
delivery order 出貨單   *5]fjh{  
demand draft 即期匯票  
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demand note 即期票據   "12.Bi.O"[  
demurrage charge 延期費   )X g,;^  
deposit 存款   ;({&C34a  
deposit slip 存款單   #qT97NQ  
depreciation 折舊   xekW-=#a7-  
direct cost 直接成本   z"bgtlfb8  
direct labour 直接人工   !/ TeTmo  
director 董事   EMzJJe{Cv  
discount 折扣   Ke,UwYG2~G  
discount on purchase 進貨折扣   YW9 [^  
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