[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。    f.acH]p  
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acceptance 承兌   NXsDn&&O  
account 賬戶   v'uWmL7C  
accountant 會計員   tcyami6D4  
accounting 會計   5Z/xY&  
accounting system 會計制度   >2tQ')%DJ  
accounts payable 應付賬款   -b+VzVJZ  
accounts receivable 應收賬款   _ MQ)  
accumulated profits 累積利益   asqbLtQ  
adjusting entry ?#123;整記錄   dC8$Ql^<  
adjustment ?#123;整   c}GmS@  
administration expense 管理費用   <?'d\B  
advances 預付   ;Ak<O[  
advertising expense 廣告費   ]vRte!QJ;  
agency 代理   -(9>{!",J  
agent 代理人   9}4P%>_  
agreement 契約   yq+'O&+   
allotments 分配數   - y[nMEE  
allowance 津貼   m` ^o<V&  
amalgamation 合併   !_CBf#0  
amortization 攤銷   v3!oY t:l  
amortized cost 應攤成本   umZy=KH j  
annuities 年金   sFv68Ag+  
applied cost 已分配成本  
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applied expense 已分配費用   0nUcUdIf+  
applied manufacturing expense 己分配製造費用   UFBggT\  
apportioned charge 攤派費用   ^
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appreciation 漲價   -d]-R?mQ  
article of association 公司章程   1 !_$HA  
assessment 課稅   5/Viz`hsz  
assets 資產   =Hplg>h)  
attorney fee 律師費   ]OIB;h;3  
audit 審計   "8}p>gS  
auditor 審計員   R:c$f(aKv%  
average 平均數   Qgx9J J>  
average cost 平均成本   wSoIU,I  
bad debt 壞賬   J'c]':U  
balance 餘額   \ d$fi*{  
balance sheet 資產負債表   "SC}C  
bank account 銀行賬戶   J%ng8v5ex  
bank balance 銀行結存   ?O3E.!Q|  
bank charge 銀行手續費   EH{m~x[Ei  
bank deposit 銀行存款   FG/".dU  
bank discount 銀行貼現   eV:I :::  
bank draft 銀行匯票   o  %GVg  
bank loan 銀行借款   r4&g~+ck  
bank overdraft 銀行透支   7\x7ySM  
bankers acceptance 銀行承兌   4/UY*Us&  
bankruptcy 破產   pQv`fr =  
bearer 持票人   kI7c22OJ  
beneficiary 受益人   M)4-eo  
bequest 遺產   {8+FxmH  
bill 票據   #1fT\aP   
bill of exchange 匯票   N$>.V7H&  
bill of lading 提單   n N.6?a  
bills discounted 貼現票據   cmG*"  
bills payable 應付票據   tt5t(+5j  
bills receivable 應收票據   E4;vC ?K{  
board of directors 董事會   \Ps}1)wT  
bonds 債券   O
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bonus 紅利   dH:z_$Mg  
book value 賬面價值   SSG57N-T  
bookkeeper 簿記員   f_A'.oq+  
bookkeeping 簿記   $ 9bIUJ  
branch office general ledger 支店往來賬戶   iF]G$@rbU  
broker 經紀人   Bgb~Tz'  
brought down 接前   U9w0kcUw#J  
brought forward 接上頁   8<V6W F`e  
budget 預算   JX4uH>6  
by-product 副產品   7{jB!Xj  
by-product sales 副產品銷售   h-r\1{Q1]  
capital 股本   9!'qLO  
capital income 資本收益   ^`M,ju  
capital outlay 資本支出   F}9!k LR  
capital stock 股本   ~N "rr.w  
capital stock certificate 股票   {jz?LM  
carried down 移後   581Jp'cje  
carried forward 移下頁   `)5,!QPQ7u  
cash 現金   j v9DQr  
cash account 現金賬戶   ^a+W!  
cash in bank 存銀行現金   d^uE4F}  
cash on delivery 交貨收款   as#_Fer`U  
cash on hand 庫存現金   =NJ:%kvF  
cash payment 現金支付   scr`] tD  
cash purchase 現購   q8DSKi  
cash sale 現沽   {#?$p i[  
cashier 出?#123;員   i'XW)n  
cashiers check 本票   @4sEHk 3  
certificate of deposit 存款單折   nsf.wHGZ"J  
certificate of indebtedness 借據   Q\H1=8  
certified check 保付支票   GJTKqr|1O  
certified public accountant 會計師   *=G~26*!V  
charges 費用   'v|R' wi\  
charge for remittances 匯水手續費   iakqCjV  
charter 營業執照   2=R}u-@6p  
chartered accountant 會計師   kdmmfw  
chattles 動產   }jL_/gvgy  
check 支票   tjONN(K`  
che stub 支票存根   |76G#K~<X  
closed account 己結清賬戶   j%w}hGW%,  
closing 結算   :vsBobi
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closing entries 結賬紀錄   Tt^PiaS!  
closing stock 期末存貨   ]IF QD  
closing the book 結賬   k[_)5@2  
columnar journal 多欄日記賬   [Eq7!_3  
combination 聯合   SynL%Y9)|,  
commission 佣金   aC!e#(q  
commodity 商品   4c})LAwd&  
common stock 普通股   !V%h0OE\  
company 公司   |ZJ<J)y  
compensation 賠償   "6^~-`O  
compound interest 複利   =`&7pYd,
 
consignee 承銷人   vw.rkAGY  
consignment 寄銷   $*k(h|XfwW  
consignor 寄銷人   %R|_o<(#MJ  
consolidated balance sheet 合併資產負債表   NY(z
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consolidated profit and loss account 合併損益表   `Zdeq.R]  
consolidation 合併   G 51l_  
construction cost 營建成本   GbFtX\s+5j  
construction revenue 營建收入   6 b/UFO  
contract 合同   /5**2Kgv1  
control account 統制賬戶  
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copyright 版權   AiF'*!1  
corporation 公司   W't?aj I|  
cost 成本   NE~R&ym9  
cost accounting 成本會計   0\B31=N(  
cost of labour 勞工成本   <bvbfS  
cost of production 生產成本   \OzPDN  
cost of manufacture 製造成本   8D H~~by  
cost of sales 銷貨成本   lwVo%-  
cost price 成本價格   
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credit 貸方   o$4i{BL  
credit note 收款通知單   "d 5nVO/  
creditor 債權人   l_q=@y  
crossed check 橫線支票   ^i"~6QYE  
current account 往來活期賬戶   %pJRu-D  
current asset 流動資產   w4AA4
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current liability 流動負債   6@rebe!&=  
current profit and loss 本期損益   sxK|0i}6  
debit 借方   `d ,v  
debt 債務   =/#+,  
debtor 債務人   g+R
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deed 契據   Rfx}[!<{N  
deferred assets 遞延資產   8\lRP,-  
deferred liabilities 遞延負債   D4G*Wz8  
delivery 交貨    S6d&w6  
delivery expense 送貨費   ^ ,cwm:B@  
delivery order 出貨單   xs}3=&c(  
demand draft 即期匯票   If*+yr|  
demand note 即期票據   ?'8('
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demurrage charge 延期費   &s{" Vc9]  
deposit 存款    /N8>>g  
deposit slip 存款單   sC}p_'L  
depreciation 折舊   !T|q/ri  
direct cost 直接成本   j@o \d%.'!  
direct labour 直接人工   ,N1I\f  
director 董事   r3}Q1b&  
discount 折扣   dSP~R  
discount on purchase 進貨折扣   G~+BO'U9'G  
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