[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。   Nt^9N #+N  
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acceptance 承兌   3xU in  
account 賬戶   f3u^:6U~  
accountant 會計員   PIxd'B*MF  
accounting 會計   z%cpV{Nu  
accounting system 會計制度   X\dPQwas M  
accounts payable 應付賬款   /v^1/i  
accounts receivable 應收賬款   6)B6c. 5o  
accumulated profits 累積利益   3TS(il9A  
adjusting entry ?#123;整記錄   P$=BmBq18`  
adjustment ?#123;整   ?k7z5ow  
administration expense 管理費用   '@epiF&  
advances 預付   OE4hGxG  
advertising expense 廣告費   =ZaTD-%id  
agency 代理   ,( ?q  
agent 代理人   t"]+}
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agreement 契約   x\r[Zp|
  
allotments 分配數   4)i(`/U  
allowance 津貼   ygA~d9"  
amalgamation 合併   8LMO2Wyq  
amortization 攤銷   !N@d51T=N  
amortized cost 應攤成本   +oT/ v3,  
annuities 年金   4%(\y"T  
applied cost 已分配成本   )zR(e>VX  
applied expense 已分配費用   os3jpFeG'  
applied manufacturing expense 己分配製造費用   jM'kY|<g;  
apportioned charge 攤派費用   `~hB-Z5dI  
appreciation 漲價   <Xsy{7  
article of association 公司章程   nX|f?5 O  
assessment 課稅   %}nNwuJ  
assets 資產   #Oeb3U  
attorney fee 律師費   &`RD5uml  
audit 審計   \.`;p  
auditor 審計員   M'n2j  
average 平均數   LL}|#%4d  
average cost 平均成本   (rHS2SA\5  
bad debt 壞賬   BXCB/:0  
balance 餘額   !\Dl X|  
balance sheet 資產負債表   jOYa}jm?  
bank account 銀行賬戶   @]rl2Qqe  
bank balance 銀行結存   +p%!
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bank charge 銀行手續費   kTjx.  
bank deposit 銀行存款   <yw6Om:n<  
bank discount 銀行貼現   8K]5fkC|  
bank draft 銀行匯票   _>G
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bank loan 銀行借款   (&W&1KT  
bank overdraft 銀行透支   8$+mST'4N  
bankers acceptance 銀行承兌   mO6rj=L^  
bankruptcy 破產   -/y]'_a  
bearer 持票人   rY~!h
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beneficiary 受益人   N5yt'.d  
bequest 遺產   xe~l
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bill 票據   CWTPf1?eB  
bill of exchange 匯票   /f5*KRM  
bill of lading 提單   pn:) Rq0  
bills discounted 貼現票據    ?)_?YLi  
bills payable 應付票據   zA ; 7Nv$3  
bills receivable 應收票據   J@Qt(rRxi  
board of directors 董事會   d3m!34
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bonds 債券   ji|+E`Nii  
bonus 紅利   O3YD jas  
book value 賬面價值   0bR)]"K  
bookkeeper 簿記員   AqdQiZ^9  
bookkeeping 簿記   B#+
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branch office general ledger 支店往來賬戶   Skbd'j  
broker 經紀人   8(6(,WwP}  
brought down 接前    4 Wb^$i!  
brought forward 接上頁   >{v,HOxl  
budget 預算   Z~?1xJ&  
by-product 副產品   .+@;gVZx1  
by-product sales 副產品銷售   2@A%;f0Q  
capital 股本   W<QMUu  
capital income 資本收益   @PaOQ @  
capital outlay 資本支出   I)JqaM  
capital stock 股本   =T?:b8yV  
capital stock certificate 股票   JB <GV-l  
carried down 移後   !Qqi%  
carried forward 移下頁   +nz6+{li\  
cash 現金   KBe\)Vs  
cash account 現金賬戶   V,*<E&+  
cash in bank 存銀行現金   @MoBR.  
cash on delivery 交貨收款   \~r`2p-K  
cash on hand 庫存現金   I<``d Ne9Q  
cash payment 現金支付   RCL}bE  
cash purchase 現購   {\-9^RL  
cash sale 現沽   pGsk[.  
cashier 出?#123;員   ZNKopA(=|%  
cashiers check 本票   x(tf0[g  
certificate of deposit 存款單折   Z]QpH<Z  
certificate of indebtedness 借據  
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certified check 保付支票   (\I9eBm  
certified public accountant 會計師   j@Ta\a-,x  
charges 費用   <TDp8t9bU  
charge for remittances 匯水手續費   U
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charter 營業執照   AW R  
chartered accountant 會計師   UA8*8%v  
chattles 動產   QMz6syn4u  
check 支票   :kU- ol$  
che stub 支票存根   >x3$Ld  
closed account 己結清賬戶   I&Z4?K  
closing 結算   jY+uOH  
closing entries 結賬紀錄   ,bGYixIfYZ  
closing stock 期末存貨   jR_o!n~5  
closing the book 結賬   "C/X#y   
columnar journal 多欄日記賬   okkMx"  
combination 聯合   dc+U#]tS  
commission 佣金   0DB8[#i%:  
commodity 商品   mH,L,3R;R  
common stock 普通股   kR !O-@GJ]  
company 公司   z*w.A=r  
compensation 賠償   AhCqQ.O71  
compound interest 複利   e*!0|#-  
consignee 承銷人  
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consignment 寄銷   yP^C)  
consignor 寄銷人   i>aIuQ`pe  
consolidated balance sheet 合併資產負債表   w~%Rxdh?8W  
consolidated profit and loss account 合併損益表   Ds<~JfVl  
consolidation 合併   QSNPraT  
construction cost 營建成本   @4]} J-3  
construction revenue 營建收入   }I3m8A  
contract 合同   QUO'{;,  
control account 統制賬戶   7KlS9x2  
copyright 版權   iRIO~XVo  
corporation 公司   buu /Nz$  
cost 成本   {u(( y D  
cost accounting 成本會計   ?glK~G!i  
cost of labour 勞工成本   WcOnv'l,  
cost of production 生產成本   WZQ EBXs  
cost of manufacture 製造成本   lvd`_+P$  
cost of sales 銷貨成本   5I6u 2k3  
cost price 成本價格   !x$6wzKa  
credit 貸方   >|1$Pv?  
credit note 收款通知單   ]/6i#fTw  
creditor 債權人   4Nl3"@<$  
crossed check 橫線支票   {~"fq.h!M  
current account 往來活期賬戶    AeR*79x  
current asset 流動資產   bn#'o(Lp  
current liability 流動負債   }`uFLBG3  
current profit and loss 本期損益   /iw$\F |8  
debit 借方   tu:W1?  
debt 債務   <5]ufv  
debtor 債務人   0CpE,gg  
deed 契據   k~XDwmt;  
deferred assets 遞延資產   |*%i]@V=  
deferred liabilities 遞延負債   H
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delivery 交貨   {XEX0|TZ  
delivery expense 送貨費   p~3 (nk<+  
delivery order 出貨單   1'YUK"i  
demand draft 即期匯票   ey@{Ng#  
demand note 即期票據   ]R*h3U@5#K  
demurrage charge 延期費   ~Z:)Y*  
deposit 存款   ;Qi0j<dXd  
deposit slip 存款單    Eyq4w  
depreciation 折舊   "8iIOeY-\  
direct cost 直接成本   ZKTY1JW_  
direct labour 直接人工   [:gp_Z&  
director 董事   MS`XhFPS.  
discount 折扣   `>Ms7G9S~e  
discount on purchase 進貨折扣   D%*Ryg  
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