[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。   gyz#:z$p^  
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acceptance 承兌   ?nLlZpZ2v  
account 賬戶   _:B
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accountant 會計員   Vw^2TRU  
accounting 會計   x?aNK$A~X  
accounting system 會計制度   G`_LD+  
accounts payable 應付賬款   f6I$d<  
accounts receivable 應收賬款   [dQL6k";b  
accumulated profits 累積利益   ;yvx-  
adjusting entry ?#123;整記錄   -&Cb^$.-x  
adjustment ?#123;整   6 cF~8  
administration expense 管理費用   |8bqn^@$t  
advances 預付   `Mh3v@K:  
advertising expense 廣告費   b6mSPH@  
agency 代理   pdz_qj!Z  
agent 代理人   l8Xgz aW  
agreement 契約   ,v
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allotments 分配數   |2$ wJ$I  
allowance 津貼   H'Oy._,]t  
amalgamation 合併   e={X{5z0  
amortization 攤銷   -kGwbV}  
amortized cost 應攤成本   fI_I0dc.p  
annuities 年金   ,R-T( <r  
applied cost 已分配成本   L[|($vQ"  
applied expense 已分配費用   EO_:C9=d{  
applied manufacturing expense 己分配製造費用   d;4LHQ0yU  
apportioned charge 攤派費用   m=qEQy6#2u  
appreciation 漲價   F&Bh\C)]  
article of association 公司章程   xF#'+Y  
assessment 課稅   #c nh ~O  
assets 資產   XtJIaD|:3  
attorney fee 律師費   ou{}\^DgQ  
audit 審計   ;*H@E(g  
auditor 審計員   pM|m*k  
average 平均數   l"{1v~I  
average cost 平均成本   V1P]mUs{1  
bad debt 壞賬   'P:u/Sq?m  
balance 餘額   sU|\? pJ  
balance sheet 資產負債表   ^n@dC?  
bank account 銀行賬戶   /.1yxb#Z?,  
bank balance 銀行結存   -/ltnx)j  
bank charge 銀行手續費   )w t mc4'  
bank deposit 銀行存款   nT;Rwz$3  
bank discount 銀行貼現   Q{:5gh  
bank draft 銀行匯票   N<$dbqoT|  
bank loan 銀行借款   M2$.Yom[  
bank overdraft 銀行透支   )F$<-0pT  
bankers acceptance 銀行承兌   ]52.nxs~  
bankruptcy 破產   ma gZmY~  
bearer 持票人   L&I8
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beneficiary 受益人   Bi dTrO  
bequest 遺產   jDV;tEY#^  
bill 票據   -l
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bill of exchange 匯票   _x2i=SFo*$  
bill of lading 提單   v!>(1ROQ.=  
bills discounted 貼現票據   :j)v=qul  
bills payable 應付票據   KkIgyLM  
bills receivable 應收票據   :pp@x*uNP  
board of directors 董事會   F=B[%4q`%  
bonds 債券   M3 TsalF  
bonus 紅利   a7?)x])e  
book value 賬面價值   ]RvFn~E!s  
bookkeeper 簿記員   js$L<^7  
bookkeeping 簿記   v
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branch office general ledger 支店往來賬戶   '&;s32']}  
broker 經紀人   a(eKb2CX  
brought down 接前   >, 9R :X(  
brought forward 接上頁   ;!C~_{/t  
budget 預算   O-=~ Bn _  
by-product 副產品   P4VMGP  
by-product sales 副產品銷售   f i _'Ny>#  
capital 股本   t++ a  
capital income 資本收益   l9P=1TL  
capital outlay 資本支出   N,4. %|1  
capital stock 股本   ,(@JNtx  
capital stock certificate 股票   ZHN@&Gg6)  
carried down 移後   -r'/PbV0  
carried forward 移下頁   }3TTtd7  
cash 現金   ^E#i5d+'N  
cash account 現金賬戶   !1
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cash in bank 存銀行現金   Bn<1zg5  
cash on delivery 交貨收款   )&") J}@  
cash on hand 庫存現金   k vQ] }`a  
cash payment 現金支付   +W7#G `>  
cash purchase 現購   :f/T$fa*  
cash sale 現沽   }t FRl  
cashier 出?#123;員   Qf .ASC  
cashiers check 本票   hHsN(v  
certificate of deposit 存款單折   #3_t}<fX  
certificate of indebtedness 借據   @CUYl*.PD  
certified check 保付支票   [
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certified public accountant 會計師   l} =@9A @  
charges 費用   '| 6ZPv&N  
charge for remittances 匯水手續費   _X6@.sM/2  
charter 營業執照   #GbfFoE  
chartered accountant 會計師   Gpb<,v_3  
chattles 動產   %S$+3q%F  
check 支票   ? koIZ  
che stub 支票存根   wxc24y  
closed account 己結清賬戶   t8?$q})RL  
closing 結算   Pl\r|gS;  
closing entries 結賬紀錄   579<[[6~d2  
closing stock 期末存貨   
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closing the book 結賬   2e<u/M21>  
columnar journal 多欄日記賬   ]=Dzr<*v  
combination 聯合   Q{:=z6&  
commission 佣金   >>b <)?3Rv  
commodity 商品   =H_vRd  
common stock 普通股   m5_  
company 公司   &~K4I  
compensation 賠償   r^v1_u,1I  
compound interest 複利   t[4V1:  
consignee 承銷人   QnTKo&|9  
consignment 寄銷   O\+b1+&b3Y  
consignor 寄銷人   oB$c-!&  
consolidated balance sheet 合併資產負債表   Wi+}qO  
consolidated profit and loss account 合併損益表   PY76;D*`  
consolidation 合併   w\zNn4B})A  
construction cost 營建成本   :lBw0{fP  
construction revenue 營建收入   oiTSpd-  
contract 合同   gjL+8Rk  
control account 統制賬戶   Ow50M;E  
copyright 版權   `Iqh\oY8-  
corporation 公司   cfC}"As  
cost 成本   (&!RX.i  
cost accounting 成本會計   0$BX8?Z  
cost of labour 勞工成本   fda)t1u\8  
cost of production 生產成本   2)MX<prH  
cost of manufacture 製造成本   [C`LKA$t  
cost of sales 銷貨成本   ]R*h3U@5#K  
cost price 成本價格   q
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credit 貸方   @:Emmzucv|  
credit note 收款通知單    Eyq4w  
creditor 債權人   "8iIOeY-\  
crossed check 橫線支票   ZKTY1JW_  
current account 往來活期賬戶   yXT.]%)  
current asset 流動資產   \k9]c3V  
current liability 流動負債   4Ifz-t/  
current profit and loss 本期損益   Sfa;;7W@R  
debit 借方   hYb aVE  
debt 債務   2(2UAB"u  
debtor 債務人   _-|+k  
deed 契據   x8o/m$[,=u  
deferred assets 遞延資產   0WSOA[R%[b  
deferred liabilities 遞延負債   qs>&
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delivery 交貨   Yq>K1E|  
delivery expense 送貨費   :X}fXgeL  
delivery order 出貨單   &Lbh?C  
demand draft 即期匯票   s=>^ 8[0O  
demand note 即期票據   gE9x+g  
demurrage charge 延期費   <<PXh&wu0  
deposit 存款   i<{:J -U|  
deposit slip 存款單   ~5o2jTNy`p  
depreciation 折舊   GmH`ip i  
direct cost 直接成本   Jb6)U]  
direct labour 直接人工   NXMZTZpB7  
director 董事   S.; ahce  
discount 折扣   /V }Z,'+   
discount on purchase 進貨折扣   CI1K:K AM  
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