[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。   smQ^(S^  
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acceptance 承兌   2d !'9mA  
account 賬戶   h4?x_"V"  
accountant 會計員   #@S%?`4,
 
accounting 會計   qos7u91z  
accounting system 會計制度   >1~ /:DJ  
accounts payable 應付賬款   V)`2Kw  
accounts receivable 應收賬款   L[G O6l  
accumulated profits 累積利益   TC\+>LXiZ  
adjusting entry ?#123;整記錄   x<NPp&GE  
adjustment ?#123;整   zH8E,)  
administration expense 管理費用   g7*)|FOb  
advances 預付   ,^#Jw`w^  
advertising expense 廣告費   'pdTV:]zA  
agency 代理   ,fVD`RR(W?  
agent 代理人   11[lc2  
agreement 契約   S\k<  
allotments 分配數   V#t _gS  
allowance 津貼   6[> lzEZ  
amalgamation 合併   k9^Hmhjw  
amortization 攤銷   Ey46JO"  
amortized cost 應攤成本   %@/^ UE:  
annuities 年金   &],uD3:5O  
applied cost 已分配成本   SUncQJJ0S*  
applied expense 已分配費用   BX,)G HE  
applied manufacturing expense 己分配製造費用   ^:eZpQ [,  
apportioned charge 攤派費用   FK|O^->B  
appreciation 漲價   >qjV{M  
article of association 公司章程   {meX2Z4  
assessment 課稅   E9HMhUe  
assets 資產   6OES'3Cy  
attorney fee 律師費   'y8{,R4C  
audit 審計   tli.g  
auditor 審計員   tZrc4$D-  
average 平均數   ^QB[;g.O  
average cost 平均成本   *Gbhk8}V'  
bad debt 壞賬   d2 ^}ooE  
balance 餘額   N%y i4  
balance sheet 資產負債表   "/#JC}]  
bank account 銀行賬戶   H"C'<(4*\  
bank balance 銀行結存   5,RUPaE  
bank charge 銀行手續費   *2'8d8>R%]  
bank deposit 銀行存款   @fL ^I& ++  
bank discount 銀行貼現   <AHpk5Sn{  
bank draft 銀行匯票   o\AnM5  
bank loan 銀行借款    `zwz  
bank overdraft 銀行透支   KhCP9(A=Qo  
bankers acceptance 銀行承兌   kX 1}/l  
bankruptcy 破產   sGvbL-S-f:  
bearer 持票人   5jdZC(q5a  
beneficiary 受益人   Nkdv'e\  
bequest 遺產   JE?p'77C  
bill 票據   y}Ky<%A!P  
bill of exchange 匯票   <#63tN9  
bill of lading 提單   EP;/[O  
bills discounted 貼現票據   `+JFvn!  
bills payable 應付票據   Q=\ Oa(I  
bills receivable 應收票據   &J[a.:..  
board of directors 董事會   X'9.fKp  
bonds 債券   wucdXj{%  
bonus 紅利   Qy,^'fSN  
book value 賬面價值   i%glQT  
bookkeeper 簿記員   /'O8RUjN  
bookkeeping 簿記   "(koR Q  
branch office general ledger 支店往來賬戶   Y 4T")  
broker 經紀人   BG{f)2F\  
brought down 接前   s:`i~hjq  
brought forward 接上頁   WA{igj@\  
budget 預算   dn6B43w  
by-product 副產品   3P>gDQP  
by-product sales 副產品銷售   0ju1>.p  
capital 股本   /YKd [RQ  
capital income 資本收益   uFd$*`jS  
capital outlay 資本支出   6 Z/`p~e  
capital stock 股本   .u`[|:K  
capital stock certificate 股票   &
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carried down 移後   rCy b3,W  
carried forward 移下頁   x^f<G 6z  
cash 現金   ;?6vKpj;  
cash account 現金賬戶   aM^iDJ$>  
cash in bank 存銀行現金   -DDA b(2*  
cash on delivery 交貨收款   o3ZN0j69|  
cash on hand 庫存現金   3KLUH=)P  
cash payment 現金支付   -@uFRQt  
cash purchase 現購   *P()&}JK  
cash sale 現沽   sE9FT#iE  
cashier 出?#123;員   fS]&?$q  
cashiers check 本票   Urj*V0^  
certificate of deposit 存款單折   IS C.~q2  
certificate of indebtedness 借據   QWmE:F[M~  
certified check 保付支票   We+rFk1ddt  
certified public accountant 會計師   BT{;^Hp  
charges 費用   N&8TG  
charge for remittances 匯水手續費   h
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charter 營業執照   .@dC]$2=  
chartered accountant 會計師   BEZ~<E&0H  
chattles 動產  
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check 支票   #GsOE#*>T  
che stub 支票存根   2FcL-?  
closed account 己結清賬戶   wAMg"ImJ  
closing 結算   fBO/0uW  
closing entries 結賬紀錄   P{L=u74b{x  
closing stock 期末存貨   L aTcBcI  
closing the book 結賬   J5@08bZm  
columnar journal 多欄日記賬   ia6 jiW x  
combination 聯合   H$6RDMU  
commission 佣金   AXfU $~  
commodity 商品   sW^M  ]  
common stock 普通股   ;!yK~OBxt  
company 公司   bT,:eA  
compensation 賠償   @xG&K{j  
compound interest 複利   dQut8>0&  
consignee 承銷人   ];r! M0  
consignment 寄銷   0SpB2>_  
consignor 寄銷人   EZtU6kW"  
consolidated balance sheet 合併資產負債表   F<4rn  
consolidated profit and loss account 合併損益表   # @\3{;{R  
consolidation 合併   3F9V,zWtTi  
construction cost 營建成本   %lKw+D  
construction revenue 營建收入   GR,2^]<{  
contract 合同   On C)f  
control account 統制賬戶   !3Dq)ebBz  
copyright 版權   `At.$3B  
corporation 公司   BU nujC  
cost 成本   ~NGM6+9  
cost accounting 成本會計   u ExLj6  
cost of labour 勞工成本   Q G)s  
cost of production 生產成本   N
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cost of manufacture 製造成本   mq:k|w^6  
cost of sales 銷貨成本   #h!+
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cost price 成本價格   -oD,F $Rb  
credit 貸方   egmUUuO  
credit note 收款通知單   .Xg.,kW  
creditor 債權人   0Q3U\cDr  
crossed check 橫線支票   X<ex >sM  
current account 往來活期賬戶   2j\_svw'  
current asset 流動資產   !E7gIqo  
current liability 流動負債   w0QtGQ|  
current profit and loss 本期損益   09Hrn  
debit 借方   OM'iJB6=  
debt 債務   ZvY"yl?e  
debtor 債務人   ET*A0rt  
deed 契據   fif;n[<  
deferred assets 遞延資產   +]
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deferred liabilities 遞延負債   '2,~'Zk  
delivery 交貨   ulR yt^bx|  
delivery expense 送貨費   ,@"yr>Q9#6  
delivery order 出貨單   o.s'0xP]  
demand draft 即期匯票   vE] ge  
demand note 即期票據   ;H$Cq' I  
demurrage charge 延期費   \%-<O  
deposit 存款   A#>wbHjWF  
deposit slip 存款單   {uDW<u_!  
depreciation 折舊   +h)"m/mE  
direct cost 直接成本   WC_.j^sW  
direct labour 直接人工   ^}j~:EZb  
director 董事   |N,^*xP(6  
discount 折扣   ;W0J  
discount on purchase 進貨折扣   Z;+,hR((  
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