[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。   b`_ Q8 J  
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acceptance 承兌   M^I(OuRMeI  
account 賬戶   [00m/fT6  
accountant 會計員   -K$)DvV^(E  
accounting 會計   !!ya  
accounting system 會計制度   ~)'k 9?0  
accounts payable 應付賬款   Xm&L BX  
accounts receivable 應收賬款   }
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accumulated profits 累積利益   BerwI 7!=  
adjusting entry ?#123;整記錄   u=yOu^={  
adjustment ?#123;整   .e5Mnd%$M  
administration expense 管理費用   &.ACd+Cd  
advances 預付   %>s|j'{  
advertising expense 廣告費   @ .KGfNu  
agency 代理   -']56o_sQ/  
agent 代理人   PaN "sf  
agreement 契約   2TuU2 f.  
allotments 分配數   E)3NxmM#  
allowance 津貼   !o-@&q  
amalgamation 合併   'f|o{  
amortization 攤銷   _XT pU  
amortized cost 應攤成本   B1Oq!k  
annuities 年金   O'~+_ykTl  
applied cost 已分配成本   :H[6Lg\*  
applied expense 已分配費用   },[}$m%  
applied manufacturing expense 己分配製造費用    C.QO#b  
apportioned charge 攤派費用   /L#?zSt  
appreciation 漲價   @|)Z"m7  
article of association 公司章程   ^W@5TkkBQq  
assessment 課稅   P>6{&(  
assets 資產   _aMF?Pj~m  
attorney fee 律師費   Qci]i)s$js  
audit 審計   RT5T1K08I  
auditor 審計員   !%>7Dw(kt  
average 平均數   /Q )\+  
average cost 平均成本   s(8W_4&'  
bad debt 壞賬   ,2)6s\]/b  
balance 餘額   IO> yIU[  
balance sheet 資產負債表   cGD(.=  
bank account 銀行賬戶   UZ$/Ni  
bank balance 銀行結存   P }uOJVQ_  
bank charge 銀行手續費   WjjB<YKzF  
bank deposit 銀行存款   p<;0g9,1  
bank discount 銀行貼現   '3H_ wd  
bank draft 銀行匯票   Q
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bank loan 銀行借款   -{+}@?  
bank overdraft 銀行透支   {BHO /q3  
bankers acceptance 銀行承兌   PxE3K-S)G  
bankruptcy 破產   lHIM}~#;nd  
bearer 持票人   uwBiW  
beneficiary 受益人   E~:x(5'%d  
bequest 遺產   abEmRJTmW  
bill 票據   FCn_^l)EA  
bill of exchange 匯票   fxIf|9Qi`  
bill of lading 提單   ,?XCyHSgWW  
bills discounted 貼現票據   MJrR[h]  
bills payable 應付票據   yiI1x*^  
bills receivable 應收票據   , v&(YOd  
board of directors 董事會   3D(0=$W  
bonds 債券   ]0\MmAJRn  
bonus 紅利   s|ITsz0,td  
book value 賬面價值   cs'{5!i]  
bookkeeper 簿記員   gzg_>2Sj  
bookkeeping 簿記   zv"Z DRW  
branch office general ledger 支店往來賬戶   188*XCtjQ9  
broker 經紀人   Xs?o{]Fe  
brought down 接前   <d_!mKw  
brought forward 接上頁   +2j AC r  
budget 預算   ;({W#Wa  
by-product 副產品   MqUH',\3  
by-product sales 副產品銷售   kSh( u  
capital 股本   +d;bjo 2  
capital income 資本收益   IaXeRq?<  
capital outlay 資本支出   7\q~%lDE  
capital stock 股本   = 9]~yt  
capital stock certificate 股票   yvYad  
carried down 移後   K96<M);:g  
carried forward 移下頁   l/awS!Q/nF  
cash 現金   m9Hit8f@Q  
cash account 現金賬戶   L, @lp  
cash in bank 存銀行現金   bY0|N[g  
cash on delivery 交貨收款  
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cash on hand 庫存現金   t<viX's  
cash payment 現金支付   VM,]X.  
cash purchase 現購   Wiu"k%Qsh  
cash sale 現沽   ^v`\x5"Vp  
cashier 出?#123;員   b>N8F^}~O  
cashiers check 本票   1y4  
certificate of deposit 存款單折   Ue~CwFOc  
certificate of indebtedness 借據   # 4PVVu<  
certified check 保付支票   680o)hh4m>  
certified public accountant 會計師   `^y7f  
charges 費用   h2""9aP!  
charge for remittances 匯水手續費   8pgEix/M5o  
charter 營業執照   {8%a5DiM  
chartered accountant 會計師   \} :PLCKT  
chattles 動產   (=@h23 vH  
check 支票   {jX2}  
che stub 支票存根   /gkX38  
closed account 己結清賬戶   & 9 ?\b7  
closing 結算   /Mu@,)''  
closing entries 結賬紀錄   A$:U'ZG_  
closing stock 期末存貨   w:Kl6"c  
closing the book 結賬   46&/geh r  
columnar journal 多欄日記賬   $H>W|9Kg,  
combination 聯合   xX4N4vb  
commission 佣金   l2P=R)@{  
commodity 商品   C-[eaHJ'$  
common stock 普通股   'y3!fN=h  
company 公司   v-_e)m^  
compensation 賠償   ~O&:C{9=  
compound interest 複利   s+?zL~t  
consignee 承銷人   e;}7G  
consignment 寄銷   d4c8~L H-  
consignor 寄銷人   r? E)obE  
consolidated balance sheet 合併資產負債表   < ?4V  
consolidated profit and loss account 合併損益表   3x'|]Ns  
consolidation 合併   5S--'=fu+  
construction cost 營建成本   7Da`   
construction revenue 營建收入   u($!z^h  
contract 合同   ` v@m-j6  
control account 統制賬戶   |2n4QBH!  
copyright 版權   'u |c  
corporation 公司   HqT#$}rv  
cost 成本   P! #[mio  
cost accounting 成本會計   cP_.&!T  
cost of labour 勞工成本   &AbNWtCV+G  
cost of production 生產成本   !N vI:C_4|  
cost of manufacture 製造成本   Y^EcQzLw  
cost of sales 銷貨成本   4 VW[E1
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cost price 成本價格   SmSH2m-  
credit 貸方   ~g ZLY ls  
credit note 收款通知單   D!-g&HBTC  
creditor 債權人   X))/ m[_[  
crossed check 橫線支票   ;P%1j|7  
current account 往來活期賬戶   O*)Vhw'pK  
current asset 流動資產   !\.pq 2  
current liability 流動負債   U6fgo3 RH  
current profit and loss 本期損益   GH:jH]u!V  
debit 借方   WuUk9_g  
debt 債務   GM f `A,>  
debtor 債務人   'XP7" N47O  
deed 契據   V7fq4O^:  
deferred assets 遞延資產   J
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deferred liabilities 遞延負債   fN^8{w/O  
delivery 交貨   qL3 ;}R  
delivery expense 送貨費   *@=/qkaJaI  
delivery order 出貨單   9c,'k#k  
demand draft 即期匯票   My[pr_xg  
demand note 即期票據   Ata:^q
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demurrage charge 延期費   co|aC!7  
deposit 存款   ;dZZ;#k%  
deposit slip 存款單   ?:I*8Fj  
depreciation 折舊   k],Q9  
direct cost 直接成本   SdxDa  
direct labour 直接人工   W^LY'ypT  
director 董事   o5uph=Q{  
discount 折扣   3/e.38m|  
discount on purchase 進貨折扣   r8rgY42  
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