[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。   {@1.2AWg  
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acceptance 承兌   YG$2ySkDhE  
account 賬戶   _;",7bT80  
accountant 會計員   2 |w;4  
accounting 會計  
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accounting system 會計制度   p"f=[awp  
accounts payable 應付賬款   4Waot
 
accounts receivable 應收賬款   :Jwc'y-]  
accumulated profits 累積利益   Ac!,#Fq  
adjusting entry ?#123;整記錄   SHS:>V  
adjustment ?#123;整   #$7 z  
administration expense 管理費用   awN{F6@ZE  
advances 預付   @=q,,t$r  
advertising expense 廣告費   lob{{AB,!  
agency 代理   cMOvM0f  
agent 代理人   2G Qq(_  
agreement 契約   PI
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allotments 分配數    ZeD;  
allowance 津貼   C-4NiXa  
amalgamation 合併   BUB#\v#a  
amortization 攤銷   c0jdZ#H  
amortized cost 應攤成本   MJ'|$ b}  
annuities 年金   2MwRjh_  
applied cost 已分配成本   50% |9D0?Y  
applied expense 已分配費用   0mo^I==J1  
applied manufacturing expense 己分配製造費用   , "w`,c>!  
apportioned charge 攤派費用   z)"7qqA  
appreciation 漲價   #=/eu=  
article of association 公司章程   ;V]EF  
assessment 課稅   D7cOEL<  
assets 資產   *m:
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attorney fee 律師費   6+"P$Ed#i  
audit 審計   =t1.j=oC  
auditor 審計員   Q/r0p>  
average 平均數   i>6SY83B}  
average cost 平均成本   ]X~;?>#:p  
bad debt 壞賬   Icf 4OAx  
balance 餘額   bHE'R!*  
balance sheet 資產負債表   c7T9kV8hS  
bank account 銀行賬戶   0/P!rH9  
bank balance 銀行結存   e&Z}struE  
bank charge 銀行手續費   bf2R15|t5`  
bank deposit 銀行存款   vr56 f1  
bank discount 銀行貼現   Q#xeu  
bank draft 銀行匯票   %||}WT-wv  
bank loan 銀行借款   (.\GI D+i  
bank overdraft 銀行透支   ) ?rJKr[`  
bankers acceptance 銀行承兌   b3}928!D-@  
bankruptcy 破產   J
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bearer 持票人   p%e!&:!  
beneficiary 受益人   M$g%kqa  
bequest 遺產   Ry*NR P;  
bill 票據   7onMKMktM%  
bill of exchange 匯票   rm2"pfs  
bill of lading 提單   $@d`Kz;  
bills discounted 貼現票據   qQN&uBQ[  
bills payable 應付票據   <K!5N&vh  
bills receivable 應收票據   M iIH&z  
board of directors 董事會   ]4SnOSV?S  
bonds 債券   l=*^FK]L`  
bonus 紅利   K;;Q*NN-  
book value 賬面價值   eCdx(4(\a  
bookkeeper 簿記員   ;AKtbS;H  
bookkeeping 簿記   n m(yFX?=  
branch office general ledger 支店往來賬戶   _ b}\h,Ky  
broker 經紀人   /G`&k{SiK  
brought down 接前   ~a m]G0  
brought forward 接上頁   i.2O~30ST  
budget 預算   VaZ+T E  
by-product 副產品   YfUdpa0  
by-product sales 副產品銷售   U~Aw=h5SD  
capital 股本   *)"U5A/v)  
capital income 資本收益   a%f{mP$m  
capital outlay 資本支出   vai.",b=n6  
capital stock 股本   %~P]x7 %|  
capital stock certificate 股票   Mp;t?C4  
carried down 移後   ERQa,h/  
carried forward 移下頁   E }|g3  
cash 現金   {n%-^9b1{&  
cash account 現金賬戶   W+PAlsOC  
cash in bank 存銀行現金   x^_Wfkch]  
cash on delivery 交貨收款   OqUEj 0X  
cash on hand 庫存現金   <K:?<F  
cash payment 現金支付   1Lwi?~!LI  
cash purchase 現購   @8C^[fDL  
cash sale 現沽   ]3hz{zqV^  
cashier 出?#123;員   =N01!?{  
cashiers check 本票   6,M>'s,N  
certificate of deposit 存款單折   m s\:^a  
certificate of indebtedness 借據   evsH>hE^  
certified check 保付支票   d+~c$(M)  
certified public accountant 會計師   {y<[1Pms  
charges 費用   pr>Qu:  
charge for remittances 匯水手續費   OTd=(dwh  
charter 營業執照   jo=XxA  
chartered accountant 會計師    @I}:HiF  
chattles 動產   kac@yQD  
check 支票   gwQL9 UYx  
che stub 支票存根   @]tFRV  
closed account 己結清賬戶   Q6Q>b4 .3  
closing 結算   kM]:~
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closing entries 結賬紀錄   &q1(v3cOO  
closing stock 期末存貨   $=iz&{9  
closing the book 結賬   O]w&uim  
columnar journal 多欄日記賬   : QSlctW  
combination 聯合   lT$Vv=M  
commission 佣金   f[ GH  
commodity 商品   _Pa(5-S'KR  
common stock 普通股   y% uUA]c*m  
company 公司   UY j  
compensation 賠償   MdU_zY(c  
compound interest 複利   a}#[mw@m=  
consignee 承銷人   -"Lia!Q]M  
consignment 寄銷    \A:m<::  
consignor 寄銷人   #^<7VS!x  
consolidated balance sheet 合併資產負債表   !6|Kpy8  
consolidated profit and loss account 合併損益表   JXBW0|8b  
consolidation 合併   &bh?jW  
construction cost 營建成本   )=9\6zXS  
construction revenue 營建收入   |U1X~\""  
contract 合同   ;E:ra_l  
control account 統制賬戶   9C[3w[G~C  
copyright 版權   _]1dm)%  
corporation 公司   1W8[ RET  
cost 成本   s\#kqw\x  
cost accounting 成本會計   8U\;N  
cost of labour 勞工成本   {#uX   
cost of production 生產成本   U/yYQZ\)  
cost of manufacture 製造成本   rj$u_y3S*  
cost of sales 銷貨成本   $ePAsJ  
cost price 成本價格   T{]Tb=  
credit 貸方   W>dS@;E  
credit note 收款通知單   ]N-K`c]  
creditor 債權人   5'\/gvxIC  
crossed check 橫線支票   ^w^cYM ,  
current account 往來活期賬戶   B^U5=L[:p  
current asset 流動資產   EU ThH.  
current liability 流動負債   cG?RisSZ  
current profit and loss 本期損益   en!cu_]t  
debit 借方   &AGV0{NMh]  
debt 債務   >2Al+m<w  
debtor 債務人   U?>P6p  
deed 契據   {4CkF\  
deferred assets 遞延資產   Vj0`*nC)/  
deferred liabilities 遞延負債   -{pcb7.xuv  
delivery 交貨   '68{dyFZL  
delivery expense 送貨費   -#3B>VY  
delivery order 出貨單   4xT(Uj  
demand draft 即期匯票   o&rejj#  
demand note 即期票據   PPDm*,T.  
demurrage charge 延期費   )o G_x{  
deposit 存款   I6YN&9Y  
deposit slip 存款單   &kXf)xc<~  
depreciation 折舊   0%k`*8  
direct cost 直接成本   p8[Z/]p  
direct labour 直接人工   e_g7E+6  
director 董事   tLS5yT/  
discount 折扣   +?*,J=/  
discount on purchase 進貨折扣   i4'?/UPc  
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