[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。   7 Hl_[n|  
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acceptance 承兌   unnx#e]  
account 賬戶   Hm VTfH'  
accountant 會計員   ]kkBgjQbS  
accounting 會計   8}{o2r@  
accounting system 會計制度   S9NN.dKu  
accounts payable 應付賬款   &fSc{/  
accounts receivable 應收賬款   VMIX$#  
accumulated profits 累積利益   b_jZL'en  
adjusting entry ?#123;整記錄   ZGpTw[5ql  
adjustment ?#123;整   eAsX?iaH  
administration expense 管理費用   -t6R!ZI  
advances 預付   pfZ,t<bE2  
advertising expense 廣告費   HS:}!
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agency 代理   &@HNz6KO  
agent 代理人   +z=%89GJ  
agreement 契約   PGPbpl&\t  
allotments 分配數   `f+8WPJPZ  
allowance 津貼   f4k5R  
amalgamation 合併   '95E;RV&  
amortization 攤銷   [Hj'nA^  
amortized cost 應攤成本   @y(Wy}  
annuities 年金   +qUkMx  
applied cost 已分配成本   _ML~c&9jv  
applied expense 已分配費用   [9O~$! <%  
applied manufacturing expense 己分配製造費用   ,![Du::1  
apportioned charge 攤派費用   "P '&+dH8  
appreciation 漲價  
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article of association 公司章程   hY}/Y  
assessment 課稅   XU_,Z/Yw_  
assets 資產   6"i{P  
attorney fee 律師費   Z|(c(H2  
audit 審計   )4~sQ^}  
auditor 審計員   r)p2'+}pV  
average 平均數   x$n~f:1Y  
average cost 平均成本   rj,K`HD  
bad debt 壞賬   Wzqb
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balance 餘額   |[Ie .&)  
balance sheet 資產負債表   *NW QmC~  
bank account 銀行賬戶   Hs%QEvZl  
bank balance 銀行結存   >&;>PZBPCO  
bank charge 銀行手續費   l+2cj?X  
bank deposit 銀行存款   MkDK/K$s  
bank discount 銀行貼現   /c@*eU  
bank draft 銀行匯票   )[^y t0%  
bank loan 銀行借款   K3rBl!7v  
bank overdraft 銀行透支   ^m_^  
bankers acceptance 銀行承兌   'B3Wz a.  
bankruptcy 破產   OK-sT7But  
bearer 持票人   Ug7`ez4vw  
beneficiary 受益人   -R&E,X7N  
bequest 遺產   <!~1{`n%9J  
bill 票據   ]
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bill of exchange 匯票   i_=?eUq%q/  
bill of lading 提單   hza> jR  
bills discounted 貼現票據   a|QE *s.  
bills payable 應付票據   E-)VPZ1D  
bills receivable 應收票據   Q1`<fD  
board of directors 董事會   .?rbny  
bonds 債券   Fm<jg}>MAd  
bonus 紅利   Q(|P Zng  
book value 賬面價值   1E
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bookkeeper 簿記員   |rHG%VnBH  
bookkeeping 簿記   U!&_mD#
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branch office general ledger 支店往來賬戶   kmlG3hOR,  
broker 經紀人   lt{lpH  
brought down 接前   9- xlvU,
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brought forward 接上頁   1BQ0M{&  
budget 預算   &yxNvyA[u  
by-product 副產品   "1XXE3^^  
by-product sales 副產品銷售   [1{S Y=)  
capital 股本   0R HS]cN  
capital income 資本收益   <<=e9Lh  
capital outlay 資本支出   wMb)6YZ s  
capital stock 股本   ,VNi_.W0  
capital stock certificate 股票   ~+O`9&  
carried down 移後   5Vp;dc  
carried forward 移下頁   Ap5}5 ewM  
cash 現金   3CR@' qG-  
cash account 現金賬戶   FXP6zHsV  
cash in bank 存銀行現金   Go>wo/Sb  
cash on delivery 交貨收款   2+?T66 g  
cash on hand 庫存現金   Deg!<[Nw  
cash payment 現金支付   l0gY~T/#3  
cash purchase 現購   . sM<6;  
cash sale 現沽   (I-<f$3  
cashier 出?#123;員   %#~((m1  
cashiers check 本票   @#RuSc  
certificate of deposit 存款單折   }]AT _bh,  
certificate of indebtedness 借據   LHh5 v"zjG  
certified check 保付支票   {<qF}i:V  
certified public accountant 會計師   o#qH2)tb  
charges 費用   \6{krn|  
charge for remittances 匯水手續費   {?E<](+0  
charter 營業執照   w8O" =},  
chartered accountant 會計師   jY7=mAd  
chattles 動產   8b|OXWl  
check 支票   7vn%kW=$  
che stub 支票存根   <W>++< -  
closed account 己結清賬戶   qgoJ4Z*  
closing 結算   '|A|vCRCG  
closing entries 結賬紀錄   UMV)wy|j  
closing stock 期末存貨   wV(AT$  
closing the book 結賬   '77~{jy  
columnar journal 多欄日記賬   !p9)CjQ"  
combination 聯合   NXpmT4  
commission 佣金   &59F8JgJ  
commodity 商品   1y J5l,q  
common stock 普通股   ]r4bRK[1  
company 公司   5W/{h q8}}  
compensation 賠償   QK)){cK  
compound interest 複利   pkJ/oT  
consignee 承銷人   :0$a.8Y\++  
consignment 寄銷   /F.Wigv  
consignor 寄銷人   3j
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consolidated balance sheet 合併資產負債表   UtnZNdlv  
consolidated profit and loss account 合併損益表   j^flwk  
consolidation 合併   YEv%C|l  
construction cost 營建成本   >ys[I0bo  
construction revenue 營建收入   k1)%.pt%  
contract 合同   WJ|:kuF  
control account 統制賬戶   MJ`N,E[  
copyright 版權   Mi+H#xx16  
corporation 公司   rL

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cost 成本   9'?se5\  
cost accounting 成本會計   (hIF]>,kl  
cost of labour 勞工成本   `K*b?:0lp  
cost of production 生產成本  
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cost of manufacture 製造成本  
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cost of sales 銷貨成本   F.tfgW(A@  
cost price 成本價格   %Y]=1BRk}  
credit 貸方   +Y}V3(w9X  
credit note 收款通知單   ]mQw,S)/"  
creditor 債權人   &?0:v`4Y  
crossed check 橫線支票   (a@?s$LG  
current account 往來活期賬戶   r> k-KdS  
current asset 流動資產   {%C*{,#+8q  
current liability 流動負債   X& M4MuL  
current profit and loss 本期損益   5c5oSy+  
debit 借方   {ox2Tg?  
debt 債務   ]5}=^  
debtor 債務人   u7fK1
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deed 契據   &$'z  
deferred assets 遞延資產   l.`u5D  
deferred liabilities 遞延負債   %<"}y$J  
delivery 交貨    7Vu?  
delivery expense 送貨費   qnM|w~G  
delivery order 出貨單   hoM|P8 }rh  
demand draft 即期匯票   eSEq{?>  
demand note 即期票據   +-< }+8G;  
demurrage charge 延期費   b&#DnZcf  
deposit 存款   j'?7D0>  
deposit slip 存款單   X T[zj<&_  
depreciation 折舊   )?=YT  
direct cost 直接成本   b0v:12q  
direct labour 直接人工   ujFzJdp3k  
director 董事   POAw M  
discount 折扣   sa1h%<  
discount on purchase 進貨折扣   E<E3&;qD  
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