[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。   @, v'V!  
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acceptance 承兌   
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account 賬戶   pyA;%vJn  
accountant 會計員   : vN'eL|#  
accounting 會計   _[ml<HW]  
accounting system 會計制度   .&O}/B  
accounts payable 應付賬款   61e)SIRz9I  
accounts receivable 應收賬款   u0M[B7Q  
accumulated profits 累積利益   94bmKV_  
adjusting entry ?#123;整記錄   vR$[#`X  
adjustment ?#123;整   v'`VyXetl  
administration expense 管理費用   0k"n;:KM8  
advances 預付   pR6mSfer  
advertising expense 廣告費   |F)BKo D  
agency 代理   eZes) &4  
agent 代理人   5[{l
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agreement 契約   (>O'^W\3p  
allotments 分配數   
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allowance 津貼   C3EQzr`  
amalgamation 合併   Ny_d  
amortization 攤銷   wc?`QX}I  
amortized cost 應攤成本   ' S%?&4  
annuities 年金   O$dz=)  
applied cost 已分配成本   D@9adwQb  
applied expense 已分配費用   t[HfaW1W  
applied manufacturing expense 己分配製造費用   5>z`==N)  
apportioned charge 攤派費用   ?N
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appreciation 漲價   -'SpSy'_  
article of association 公司章程   DIrQ
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assessment 課稅   9FB k|g"U)  
assets 資產   \@")2o+  
attorney fee 律師費   X2CpA;#;7l  
audit 審計   ~z;G$jd  
auditor 審計員   U^aMh-  
average 平均數   v|DgRPY  
average cost 平均成本   fpd4 v|(  
bad debt 壞賬    ! @EZ  
balance 餘額   9j'(T:Zs  
balance sheet 資產負債表   +5AWX,9,-  
bank account 銀行賬戶   D==C"}J  
bank balance 銀行結存   3a|I| NP  
bank charge 銀行手續費    C/3
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bank deposit 銀行存款   ,3+#?H  
bank discount 銀行貼現    ,2yIKPWk  
bank draft 銀行匯票   cp| q  
bank loan 銀行借款   },r9f MJ  
bank overdraft 銀行透支   Fa]|Y  
bankers acceptance 銀行承兌   m bSG  
bankruptcy 破產   6*W7I-A  
bearer 持票人   "pRi1Y5)l  
beneficiary 受益人   t,D7X1W  
bequest 遺產    9E`Laf  
bill 票據   @$G{t^&os  
bill of exchange 匯票   t=(d, kf  
bill of lading 提單   >6X$iBb0
 
bills discounted 貼現票據   pB(|Y]3A  
bills payable 應付票據   3ncL351k  
bills receivable 應收票據   kleE\8_  
board of directors 董事會   %fJ~3mu  
bonds 債券   > f\$~cp  
bonus 紅利   #[
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book value 賬面價值   ^55q~DP}>  
bookkeeper 簿記員   lZ'Z
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bookkeeping 簿記   >~}}*y p  
branch office general ledger 支店往來賬戶   q1Sr#h|  
broker 經紀人   k-jlYHsA  
brought down 接前   ]broU%#"  
brought forward 接上頁   e'dx Y(  
budget 預算   r-e-2y7  
by-product 副產品   ;;>G}pG  
by-product sales 副產品銷售   Z,_EhEm  
capital 股本   *KYh_i  
capital income 資本收益   ./qbWr`L  
capital outlay 資本支出   GeFu_7u!|  
capital stock 股本   ET\>cxSp  
capital stock certificate 股票   oK@_  
carried down 移後   Wr6y w#
 
carried forward 移下頁   $aC%&&+wG  
cash 現金   tq.g4X ;_  
cash account 現金賬戶   iezY+`x4  
cash in bank 存銀行現金   !*!i&0QC~R  
cash on delivery 交貨收款   n2N:rP  
cash on hand 庫存現金   3kW%,d*_  
cash payment 現金支付   X,`^z,M%I  
cash purchase 現購   u`gY/]y!  
cash sale 現沽   {fxytiH8  
cashier 出?#123;員   zbZN -j#  
cashiers check 本票   z^Y4:^L~I  
certificate of deposit 存款單折   O_P8OA#|  
certificate of indebtedness 借據   q^Ui2  
certified check 保付支票   \E8CC>Jd  
certified public accountant 會計師   yP"D~u  
charges 費用   _zG[b/:p  
charge for remittances 匯水手續費   1#V&'A  
charter 營業執照   {s
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chartered accountant 會計師   H|8i|vbi  
chattles 動產   &eFv~9  
check 支票   evE$$# 6R  
che stub 支票存根   JL=s=9N;3  
closed account 己結清賬戶   @u1mC\
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closing 結算  
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closing entries 結賬紀錄   D8=a+!l-  
closing stock 期末存貨   u;/<uV3  
closing the book 結賬   9;L50q>s  
columnar journal 多欄日記賬   X+'B*K$  
combination 聯合  
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commission 佣金   gPY Cw?zQ  
commodity 商品   te b/  
common stock 普通股   +<7 a$/L?4  
company 公司   (R^Ca7F  
compensation 賠償   m ol|E={si  
compound interest 複利   Qe4"a*l-r  
consignee 承銷人   1J[|Ow  
consignment 寄銷   (E<QA  
consignor 寄銷人   \Z/#s;c,4  
consolidated balance sheet 合併資產負債表   !--A"  
consolidated profit and loss account 合併損益表   g6(u6%MD  
consolidation 合併   \"=b8x  
construction cost 營建成本   )"H r3  
construction revenue 營建收入   7gP8K`w?[  
contract 合同   A
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control account 統制賬戶   O_[]+5.TX  
copyright 版權   hG qZB  
corporation 公司   rEY5,'?YHv  
cost 成本   eh r,+GX  
cost accounting 成本會計   5}he)2*uD  
cost of labour 勞工成本   I;3Uzv  
cost of production 生產成本   9/4Bx!~A  
cost of manufacture 製造成本   4kdQ h]  
cost of sales 銷貨成本   8~eYN-#W&  
cost price 成本價格   1`l10fqU  
credit 貸方   a!*K)x,"<  
credit note 收款通知單    mIkc+X  
creditor 債權人   &+-]!^2o  
crossed check 橫線支票   OE_>Kw7q  
current account 往來活期賬戶   Y|y X]\,  
current asset 流動資產   8VLD yX2-  
current liability 流動負債   wwh)B92Y5  
current profit and loss 本期損益   P4.snRQ  
debit 借方   <o.?T*Q9  
debt 債務   u<a =TPAU  
debtor 債務人   /6d:l>4  
deed 契據   .m \y6  
deferred assets 遞延資產   ;'xd8Jf  
deferred liabilities 遞延負債   {wyf> L0j  
delivery 交貨   r4(Cb_  
delivery expense 送貨費   p@bcf5'  
delivery order 出貨單   d@0&  
demand draft 即期匯票   a~"<lzu|$  
demand note 即期票據   @gHWU>k,A  
demurrage charge 延期費   K_t!P  
deposit 存款   ~<&47'D  
deposit slip 存款單   "8YXF
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depreciation 折舊   'q9='TOk  
direct cost 直接成本   =x3ZQA  
direct labour 直接人工   rP7 ~R  
director 董事   a0=5G>G9c  
discount 折扣   N0 F|r8xS  
discount on purchase 進貨折扣   ZJeTx.Gi6  
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