[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。   G^ 2a<?Di  
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acceptance 承兌   ]PI
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account 賬戶   w'-J24>=  
accountant 會計員   4)4E/q/5  
accounting 會計   ;%V%6:5  
accounting system 會計制度   5Tt%<#4  
accounts payable 應付賬款   n~wNee  
accounts receivable 應收賬款   !UV/p"CfX  
accumulated profits 累積利益   -1>$3-ur~  
adjusting entry ?#123;整記錄   fcC?1M[BP~  
adjustment ?#123;整   &d8z`amP  
administration expense 管理費用   <X{hW^??)  
advances 預付   (6WSQqp  
advertising expense 廣告費   PilV5Gg  
agency 代理   npW1Z3n  
agent 代理人   <g^!xX<r?  
agreement 契約   f4k\hUA  
allotments 分配數   r,`59  
allowance 津貼   Yiq8>|  
amalgamation 合併   mu!hD^fw  
amortization 攤銷   Zk4(  
amortized cost 應攤成本   I'NE>!=Q  
annuities 年金   W97%12J3  
applied cost 已分配成本   KP[H&4eoC  
applied expense 已分配費用   \AT]$`8@_  
applied manufacturing expense 己分配製造費用   l*yh(3~}  
apportioned charge 攤派費用   M
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appreciation 漲價   O+o4E?}  
article of association 公司章程   #78P_{#!  
assessment 課稅   ppBIl6  
assets 資產   Nd"Rt  
attorney fee 律師費   8w[nY.#T  
audit 審計   R&OqmhT!  
auditor 審計員   \*_@`1m  
average 平均數   l9 |x7GB  
average cost 平均成本   ly{Q>MBM  
bad debt 壞賬   zMXlLRC0  
balance 餘額   -UPl
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balance sheet 資產負債表   nn"Wn2ciS  
bank account 銀行賬戶   PKx ewd  
bank balance 銀行結存   ;I#S m;  
bank charge 銀行手續費  
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bank deposit 銀行存款   A!K/92[#@  
bank discount 銀行貼現   DM-8azq $  
bank draft 銀行匯票   as{^~8B  
bank loan 銀行借款   .o2]ndT/J  
bank overdraft 銀行透支   `xhiG9mz~  
bankers acceptance 銀行承兌   P`^{dH$P  
bankruptcy 破產   H9["ZRL,Q  
bearer 持票人   g36\%L  
beneficiary 受益人   q]\bJV^/U  
bequest 遺產   w :w  
bill 票據   sh6F-g  
bill of exchange 匯票   g*NKY`,  
bill of lading 提單   +n ${6/  
bills discounted 貼現票據   NjCdkT&g  
bills payable 應付票據   R7L:U+*V"  
bills receivable 應收票據   Zm:Wig ,a  
board of directors 董事會   DiB~Ovh|  
bonds 債券   EzDj,!!<w  
bonus 紅利   ">n38:?R  
book value 賬面價值   |vZ\tQ  
bookkeeper 簿記員   &?@gUk74"  
bookkeeping 簿記   PC_#kz  
branch office general ledger 支店往來賬戶   .
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broker 經紀人   R?Dbv'lp>  
brought down 接前   w2:!yQk_  
brought forward 接上頁   P}%0YJ$6  
budget 預算   ; )Vro  
by-product 副產品   ]to"X7/
 
by-product sales 副產品銷售   u#8J`%g  
capital 股本   s_=/p5\  
capital income 資本收益   ,_ XDCu @  
capital outlay 資本支出   8QeM6;^/5  
capital stock 股本   ?Jlz{msI  
capital stock certificate 股票   'JBf*p".  
carried down 移後   UC,43 z  
carried forward 移下頁   Y2 &N#~l*  
cash 現金   '8NKrI  
cash account 現金賬戶   K)Nbl^6x  
cash in bank 存銀行現金   # $:ddOY  
cash on delivery 交貨收款   w$ 9aTL7  
cash on hand 庫存現金   o|7]8K=  
cash payment 現金支付   3dnL\AqC  
cash purchase 現購   yJ
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cash sale 現沽   gc:qqJi)X  
cashier 出?#123;員   JTw'ecFev  
cashiers check 本票   !@ml^&hP  
certificate of deposit 存款單折   E6SGK,f0D  
certificate of indebtedness 借據   T,72I  
certified check 保付支票   `eIX*R  
certified public accountant 會計師   W^2Q"c#
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charges 費用   qAsZ,ik  
charge for remittances 匯水手續費   v^aARIg  
charter 營業執照   O[3AI^2  
chartered accountant 會計師   
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chattles 動產   fCSM#3|,]  
check 支票   A#W%ud4  
che stub 支票存根   H!Y`?Rc  
closed account 己結清賬戶   ,Ty>sZ#/fz  
closing 結算   %C= {\]-2~  
closing entries 結賬紀錄   jfyV9)  
closing stock 期末存貨   f[n#Eu}   
closing the book 結賬   A/W-'%+`  
columnar journal 多欄日記賬   =:U63  
combination 聯合   Aa;R_Jz  
commission 佣金   W"fdK_F\  
commodity 商品   ?aInn:FE  
common stock 普通股   v7O
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company 公司   m:<cLc :.  
compensation 賠償   I"E5XVC);  
compound interest 複利   Wig
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consignee 承銷人   22L#\qVkl  
consignment 寄銷   jxL5L[  
consignor 寄銷人    Tx35~Z`0  
consolidated balance sheet 合併資產負債表   w\pD'1e  
consolidated profit and loss account 合併損益表   06I'#:]  
consolidation 合併   :N#gNtC)b  
construction cost 營建成本   x%ZjGDFm  
construction revenue 營建收入   M_V\mYC8I  
contract 合同   z3b8  
control account 統制賬戶   b1>%%#  
copyright 版權   hq/k}Y  
corporation 公司   5AR\ '||u  
cost 成本   * k'oP~:fT  
cost accounting 成本會計   3e"_R  
cost of labour 勞工成本   @R>4b  
cost of production 生產成本   F]3iL^v  
cost of manufacture 製造成本   *5 FSq  
cost of sales 銷貨成本   w,]cFT  
cost price 成本價格   Jo A^9AYhR  
credit 貸方   ;$(a+?  
credit note 收款通知單   %FGPsHH  
creditor 債權人   s4lkhoN\t  
crossed check 橫線支票   GVZ/`^ndM  
current account 往來活期賬戶   AFL*a*  
current asset 流動資產   $O&P@8:
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current liability 流動負債  
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current profit and loss 本期損益   
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debit 借方   .x$+7$G  
debt 債務   lyKV^7}  
debtor 債務人   +o)S.a+7  
deed 契據   +L*2 6ar6  
deferred assets 遞延資產   =LuH:VM&  
deferred liabilities 遞延負債   [V()7  
delivery 交貨   =35^k-VS  
delivery expense 送貨費   UNq!|  
delivery order 出貨單   $k*E^~qT  
demand draft 即期匯票   5
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demand note 即期票據   c]F$$BT  
demurrage charge 延期費   NFPW#-TF  
deposit 存款   t/HMJ  
deposit slip 存款單   D0=D8P}H:  
depreciation 折舊   K9}ppgL'$  
direct cost 直接成本   R_.C,mR ?  
direct labour 直接人工   ?)-*&1cv  
director 董事   \?h +  
discount 折扣   ^x%yIS  
discount on purchase 進貨折扣   }u5;YNmXxF  
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