[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。   ITONpg[f  
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acceptance 承兌   B={/nC}G~  
account 賬戶   uJgI<l'|e3  
accountant 會計員   :/B:FY=  
accounting 會計   _R)&k%i}  
accounting system 會計制度   Vt'L1Wr0v  
accounts payable 應付賬款   80Ag  
accounts receivable 應收賬款   * vYn_wE  
accumulated profits 累積利益   8Jr1_a  
adjusting entry ?#123;整記錄   !2z!8kI  
adjustment ?#123;整   + 3h`UF  
administration expense 管理費用   GR<c=  
advances 預付   AM'gnP>  
advertising expense 廣告費   ?w*yW;V`  
agency 代理   _?.\Xc  
agent 代理人   H)E^!eo  
agreement 契約   > @+#  
allotments 分配數   4.8nY\_WF  
allowance 津貼   I:i<>kG  
amalgamation 合併   nTs/Q V  
amortization 攤銷   ibXe"X/_  
amortized cost 應攤成本   BEWro|]cM  
annuities 年金   u,eZ6  
applied cost 已分配成本   .]P 2}w)x?  
applied expense 已分配費用   6UlF5pom  
applied manufacturing expense 己分配製造費用   GB>aT-G7q  
apportioned charge 攤派費用   {b1UX9
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appreciation 漲價   ~Q?!
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article of association 公司章程   A[`G^$  
assessment 課稅   O}C)~GU  
assets 資產   Q[uAIyv0  
attorney fee 律師費   [SkKz>rC  
audit 審計   K#!X><B
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auditor 審計員   yyP'Z~0  
average 平均數   d8E,o7$m  
average cost 平均成本   0z7L+2#b^  
bad debt 壞賬   dCeX} Z  
balance 餘額   rgqQxe=  
balance sheet 資產負債表   n_P3\Y|  
bank account 銀行賬戶   b#/i.!:a  
bank balance 銀行結存   hL!QLiF:  
bank charge 銀行手續費   JB^Q\;$  
bank deposit 銀行存款   P]Xbjs<p  
bank discount 銀行貼現   h
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bank draft 銀行匯票   g6%Z)5D]!  
bank loan 銀行借款   
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bank overdraft 銀行透支   OQScW2a&  
bankers acceptance 銀行承兌   ` H XEZ|  
bankruptcy 破產   ,."b3wR[w  
bearer 持票人   8gC)5Y  
beneficiary 受益人   |CIC$2u  
bequest 遺產   ,gMy@  
bill 票據   R^%e1K
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bill of exchange 匯票   f8' MP9Lv  
bill of lading 提單   ]\Xc9N8w  
bills discounted 貼現票據   ``u:l
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bills payable 應付票據   rwSbqL^eM  
bills receivable 應收票據  
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board of directors 董事會   W%o|0j\1GU  
bonds 債券   Cqxv"NN  
bonus 紅利   U>
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book value 賬面價值   !^y y0`k6  
bookkeeper 簿記員   KKEN'-3  
bookkeeping 簿記   tHhHrMxO  
branch office general ledger 支店往來賬戶   8uch i  
broker 經紀人   aXY-><  
brought down 接前   c0ez/q1S  
brought forward 接上頁   lw[e*q{s.  
budget 預算   \NK-L." [  
by-product 副產品   }T.?c9l X  
by-product sales 副產品銷售   aDL*W@1S  
capital 股本   ]|U-y645  
capital income 資本收益   .A6lj).:  
capital outlay 資本支出   B4ZIURciGz  
capital stock 股本   j U[ O  
capital stock certificate 股票   % /}WUP^H  
carried down 移後   s-*._;  
carried forward 移下頁   XiQkrZ  
cash 現金   3s *(uS(  
cash account 現金賬戶   1J}8sG2`  
cash in bank 存銀行現金   .lNs4e  
cash on delivery 交貨收款   ;o-yQmdh  
cash on hand 庫存現金   ^"i~ DC  
cash payment 現金支付   nfdq y)  
cash purchase 現購   %gd(wzco  
cash sale 現沽   uD9|.P}  
cashier 出?#123;員   A8DFm{})c  
cashiers check 本票   L]d-33.c!H  
certificate of deposit 存款單折   P0Z!?`e=M  
certificate of indebtedness 借據   6!q#x[A  
certified check 保付支票   bAwl:l
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certified public accountant 會計師   j_cs;G: "  
charges 費用   hs+kr?Pg`  
charge for remittances 匯水手續費   .*YD&(  
charter 營業執照   $uj(G7_  
chartered accountant 會計師   O+~ 7l?o  
chattles 動產   :G5RYi  
check 支票   g(ogXA1  
che stub 支票存根   -\,zRIOK  
closed account 己結清賬戶   r0]4=6U  
closing 結算   RA O`i>
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closing entries 結賬紀錄   9z>z3,ftN  
closing stock 期末存貨   ]N{0:Va@D  
closing the book 結賬   >\Sr{p5KR  
columnar journal 多欄日記賬   ` ln1$  
combination 聯合   W# US#<9Y  
commission 佣金   *G5c|Y  
commodity 商品   a W
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common stock 普通股   fJAnKUF)  
company 公司   :dI\z]Y(  
compensation 賠償   q,>?QBct*  
compound interest 複利   M*eJ JY  
consignee 承銷人   I97yt[,Yy  
consignment 寄銷   FFKGd/:!  
consignor 寄銷人   ^dm!)4W  
consolidated balance sheet 合併資產負債表   x_#-tB  
consolidated profit and loss account 合併損益表   h"+ `13  
consolidation 合併   xiblPF_n3  
construction cost 營建成本   ``U^COD  
construction revenue 營建收入   _-TA{21)  
contract 合同   {eS|j=  
control account 統制賬戶   e8=YGx^o`  
copyright 版權   790-)\:CY  
corporation 公司   5ETip'<KT6  
cost 成本   'x"08v$  
cost accounting 成本會計   "&.S&=FlI  
cost of labour 勞工成本   _~u2: yl(  
cost of production 生產成本   IiBD?}  
cost of manufacture 製造成本   q.YfC  
cost of sales 銷貨成本   5N[9 vW  
cost price 成本價格   Q Fm|-j  
credit 貸方   \55VqGyxu9  
credit note 收款通知單   ?:{sH#ua  
creditor 債權人   /4\wn?f  
crossed check 橫線支票   _PFnh)o  
current account 往來活期賬戶   q@hzo>[  
current asset 流動資產   1BHG'
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current liability 流動負債   8T)&`dM6P~  
current profit and loss 本期損益   ~@ jY[_  
debit 借方  
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debt 債務   -s|8<A||"  
debtor 債務人   (6l+lru[  
deed 契據   }Ew hj>w  
deferred assets 遞延資產   rKH:[lKm  
deferred liabilities 遞延負債   ^O(=Vry  
delivery 交貨   YKmsQ(q`N  
delivery expense 送貨費   7{@l%jx][  
delivery order 出貨單   uDw.|B2ui  
demand draft 即期匯票   fA/m1bYxg  
demand note 即期票據   lKWPTCU  
demurrage charge 延期費   Y6i _!z[V[  
deposit 存款   Et
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deposit slip 存款單   F!zP<A"  
depreciation 折舊   t\P<X^d%  
direct cost 直接成本   05yZad*  
direct labour 直接人工   @fv}G>t  
director 董事   c~QS9)=E  
discount 折扣   b45|vX+j  
discount on purchase 進貨折扣   qyC=(v  
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