[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。   )@Bt[mfrVD  
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acceptance 承兌   Y q2mVo  
account 賬戶   9MGA#a  
accountant 會計員   35c9c(A  
accounting 會計   $?'z%a{  
accounting system 會計制度   ]Mtb~^joG  
accounts payable 應付賬款   H9 't;Do  
accounts receivable 應收賬款   vKI,|UD&-  
accumulated profits 累積利益   g0ug:- R  
adjusting entry ?#123;整記錄   !E$S&zVMQ  
adjustment ?#123;整   - +>
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administration expense 管理費用   3S.rIai+  
advances 預付   KH@M & >=^  
advertising expense 廣告費   O CRx|  
agency 代理   op"Cc  
agent 代理人   S'?XI@t[  
agreement 契約   Fmsg*s7w  
allotments 分配數   F1/f:<}  
allowance 津貼   O?{pln  
amalgamation 合併   os#j;C]l  
amortization 攤銷   blS*HKw  
amortized cost 應攤成本   !H.&"~w@  
annuities 年金   <27e7H*6  
applied cost 已分配成本   (]iw#m{  
applied expense 已分配費用   2{&|%1Jg  
applied manufacturing expense 己分配製造費用   tfdP#1E  
apportioned charge 攤派費用   H:0-.a^ZS  
appreciation 漲價   7OW;omT`  
article of association 公司章程   g3Ff<P P  
assessment 課稅   i{%~&!  
assets 資產   N\xqy-L9  
attorney fee 律師費   Gz6FwU8L  
audit 審計   C\}m_`MR  
auditor 審計員   Ebp8})P/~  
average 平均數   K=!J=R;  
average cost 平均成本   SYl:X  
bad debt 壞賬   W_kJb  
balance 餘額   BT`6v+,h7k  
balance sheet 資產負債表   U); ,Opr  
bank account 銀行賬戶   9l(e:_`_  
bank balance 銀行結存   LkNfcBa_  
bank charge 銀行手續費   5bMVDw/  
bank deposit 銀行存款   =0m[  
bank discount 銀行貼現   3
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bank draft 銀行匯票   f2yc]I<lr~  
bank loan 銀行借款   ;qzCoe  
bank overdraft 銀行透支   ]C]tLJ!M  
bankers acceptance 銀行承兌   {_Ke'" k  
bankruptcy 破產   i(YP(8  
bearer 持票人   [q_Yf!(m-  
beneficiary 受益人   85nUR[)h  
bequest 遺產   r^Gl~sX  
bill 票據   3>?ip;  
bill of exchange 匯票  
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bill of lading 提單   Hm4lR{A  
bills discounted 貼現票據   17nWrTxR$  
bills payable 應付票據   abI[J]T9G  
bills receivable 應收票據   >~XX'}  
board of directors 董事會   Ue-HO  
bonds 債券   N}s[0s  
bonus 紅利   ,=K!Y TeVl  
book value 賬面價值   SDTX0v  
bookkeeper 簿記員   a1om8!C  
bookkeeping 簿記   t6js@Ih  
branch office general ledger 支店往來賬戶   MR8-xO'w  
broker 經紀人   %_A1WC  
brought down 接前   S _#UEf  
brought forward 接上頁   x)V.^-  
budget 預算   } #%sI"9  
by-product 副產品   #JTi]U6`  
by-product sales 副產品銷售   6bfk4 k  
capital 股本   J!S3pS5j  
capital income 資本收益   y ?Q"-o (  
capital outlay 資本支出   b6g,mzqu  
capital stock 股本   s-k-|4  
capital stock certificate 股票   {J|P2a[  
carried down 移後   in B}ydk  
carried forward 移下頁   +Mg^u-(A  
cash 現金   @|5B  
cash account 現金賬戶   I,?bZ&@8  
cash in bank 存銀行現金   u}#rS%SF*  
cash on delivery 交貨收款   YM#XV*P0 q  
cash on hand 庫存現金   )vPce  
cash payment 現金支付   i 0L7`TB  
cash purchase 現購   8f29Hj+  
cash sale 現沽   vy-{BH  
cashier 出?#123;員   wX|]8f2Z  
cashiers check 本票   $\a;?>WA"  
certificate of deposit 存款單折   d (
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certificate of indebtedness 借據   t,MK#Ko  
certified check 保付支票   LzgD#K
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certified public accountant 會計師   ~|!q>z  
charges 費用   F3wRHq  
charge for remittances 匯水手續費   Up/1c:<J  
charter 營業執照   k&^Megcb  
chartered accountant 會計師   vqL{~tR  
chattles 動產   21cIWvy  
check 支票   GW}KmTa]&  
che stub 支票存根   #|$7. e  
closed account 己結清賬戶   >A1Yn]k  
closing 結算   0BE%~W  
closing entries 結賬紀錄   %/'[GC'y!  
closing stock 期末存貨   Ke,-8e#Q  
closing the book 結賬   7<N X;Fx  
columnar journal 多欄日記賬   /$q;-/DnTZ  
combination 聯合   crvWAsm  
commission 佣金   s/ A]&!`  
commodity 商品   vtvr{Uqo@  
common stock 普通股   }Efp{E  
company 公司   `knw1,qL"  
compensation 賠償   2$3BluK  
compound interest 複利   bfa5X<8  
consignee 承銷人   [ BN2c  
consignment 寄銷   m]u#Dm7h  
consignor 寄銷人   cHR}`U$  
consolidated balance sheet 合併資產負債表   a(}jn|  
consolidated profit and loss account 合併損益表   9jvg[H  
consolidation 合併   zpa'G1v  
construction cost 營建成本   r3*wH1n  
construction revenue 營建收入   t_j.@|/FZ  
contract 合同   mexI}  
control account 統制賬戶   "@ ox=  
copyright 版權   ^?juY}rZ=|  
corporation 公司   h[B Ft{x  
cost 成本   auGt>,Zj\Q  
cost accounting 成本會計   xds"n5  
cost of labour 勞工成本   bNL E=#ro  
cost of production 生產成本   )3u[btm  
cost of manufacture 製造成本   fc!%W#-  
cost of sales 銷貨成本   hSg:Rqnk  
cost price 成本價格   ?X:RrZ:/  
credit 貸方   iP_rEi*-J  
credit note 收款通知單   mCq*@1Lp9  
creditor 債權人   6 a$%  
crossed check 橫線支票   V<d'psb6  
current account 往來活期賬戶   xw?G?(WO  
current asset 流動資產   ~" $9auQtC  
current liability 流動負債   Kfj*#)SZ  
current profit and loss 本期損益   {8"W  
debit 借方   }  g  
debt 債務   i!Ne<Q  
debtor 債務人   _l/6Qpf  
deed 契據   WcUeWGC>  
deferred assets 遞延資產   |kVxrq  
deferred liabilities 遞延負債   ^Xb!dnT.*a  
delivery 交貨   huR<+ =!  
delivery expense 送貨費   +bQn2PG=  
delivery order 出貨單   Fx.uPY.a  
demand draft 即期匯票   b,K1EEJ  
demand note 即期票據   C6,Bqlio  
demurrage charge 延期費   mybDK'EW  
deposit 存款   95(VY)_6#A  
deposit slip 存款單   vhUuf+P*  
depreciation 折舊   B!- W765Y  
direct cost 直接成本   "#JoB X@yE  
direct labour 直接人工   wTTQIo60  
director 董事   d3 N %V.w  
discount 折扣   1w5p*U0 ;  
discount on purchase 進貨折扣   8[y7(Xw  
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