[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。   w_ gFN%8  
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acceptance 承兌   [u?*' c{  
account 賬戶   D./!/>@f  
accountant 會計員   (w1M\yodV  
accounting 會計   fRcs@yZnS  
accounting system 會計制度   yM_ta '^$  
accounts payable 應付賬款   z2.9l?"rfQ  
accounts receivable 應收賬款   Ai*R%#  
accumulated profits 累積利益   HACY  
adjusting entry ?#123;整記錄   Re[x$rw  
adjustment ?#123;整   Ca2He}r`  
administration expense 管理費用   ~ShoU m[  
advances 預付   +ConK>;  
advertising expense 廣告費   a9f!f %9  
agency 代理   MC'2;,  
agent 代理人   0fOx&"UAB  
agreement 契約   tVUC@M>'  
allotments 分配數   0c -.h  
allowance 津貼   s%cfJe_k  
amalgamation 合併   _ ^2\/@  
amortization 攤銷   \]:}lVtxS  
amortized cost 應攤成本    rT#2'-f  
annuities 年金   uT Z#85L`  
applied cost 已分配成本   B,xohT  
applied expense 已分配費用   R5"5Z?'  
applied manufacturing expense 己分配製造費用   hRU5CH/!  
apportioned charge 攤派費用   5%6{ ePh{  
appreciation 漲價   |>'.(
 
article of association 公司章程   #7*{ $v  
assessment 課稅   a1Kh  
assets 資產   Y5/SbQYf1  
attorney fee 律師費   $>M-oNeC  
audit 審計   `)aIFAW  
auditor 審計員   RV=Z$  
average 平均數   vvi[+$M  
average cost 平均成本   )01,3J>#  
bad debt 壞賬   n5NwiSE  
balance 餘額   Au\j6mB  
balance sheet 資產負債表   mVs<XnA47  
bank account 銀行賬戶   Y[R;UJE`5  
bank balance 銀行結存   id?B<OM  
bank charge 銀行手續費   ?cB:1?\j  
bank deposit 銀行存款   G u
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bank discount 銀行貼現   pYBY"r  
bank draft 銀行匯票   Cu $mb}@  
bank loan 銀行借款   fep8hf B;  
bank overdraft 銀行透支   yQ03&{#  
bankers acceptance 銀行承兌   x & ZW f?  
bankruptcy 破產   sX c
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bearer 持票人   qib4DT$v-6  
beneficiary 受益人  
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bequest 遺產   f\vy5 ''  
bill 票據   =jWjUkm2  
bill of exchange 匯票   AzZb0wW6p  
bill of lading 提單   IQ]tcSQl  
bills discounted 貼現票據   K;'s+ZD  
bills payable 應付票據   2FxrjA  
bills receivable 應收票據   JBK(Nk  
board of directors 董事會   - %'ys  
bonds 債券   1 k\~%  
bonus 紅利   L#~z#  
book value 賬面價值   P 5_l&  
bookkeeper 簿記員   Nu[0X  
bookkeeping 簿記   .QLjaEja  
branch office general ledger 支店往來賬戶   K9=f`JI9  
broker 經紀人   _q
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brought down 接前   L3J .Oh  
brought forward 接上頁   "V3f"J?  
budget 預算   nsjrzO79L8  
by-product 副產品   k.6gX<T  
by-product sales 副產品銷售   mhi^zHpa  
capital 股本   1$RUhxT  
capital income 資本收益   *t_JR  
capital outlay 資本支出   +6;1.5Tc  
capital stock 股本   yk0#byW`  
capital stock certificate 股票   =%ry-n G  
carried down 移後   7f_tH_(  
carried forward 移下頁   ^77X?nDz=h  
cash 現金   HlgkW&}c^  
cash account 現金賬戶   d#cEAy  
cash in bank 存銀行現金   nJr:U2d  
cash on delivery 交貨收款   7blo<|9  
cash on hand 庫存現金   j= vlsW  
cash payment 現金支付   l}&&f8n  
cash purchase 現購   =67tQx58  
cash sale 現沽   X775j"<d  
cashier 出?#123;員   LQDU8[-  
cashiers check 本票   H+?@LPV*N  
certificate of deposit 存款單折   SadffAvSA{  
certificate of indebtedness 借據   jr3FDd]  
certified check 保付支票   !K8V":1du#  
certified public accountant 會計師   K0-AP $  
charges 費用   a[hQ<@1O  
charge for remittances 匯水手續費   ]MaD7q>+R  
charter 營業執照   )D8V;g(7F  
chartered accountant 會計師   lCxPR'C|  
chattles 動產   th]p qhl>  
check 支票   %O02xr=  
che stub 支票存根   jImw_Q  
closed account 己結清賬戶   bVW2Tjc:  
closing 結算   b6ui&Y8z  
closing entries 結賬紀錄   jrLV\(p  
closing stock 期末存貨   aF5=k:k  
closing the book 結賬   -XMWN$Ah  
columnar journal 多欄日記賬   Cw,;>>Y_b<  
combination 聯合   r~Vb*~U"  
commission 佣金   uK5 C-  
commodity 商品   $G D@e0  
common stock 普通股   <}n"gk1is  
company 公司   54>gr1B  
compensation 賠償   nf)y_5y  
compound interest 複利   0;n}{ 26a  
consignee 承銷人   &p83X  
consignment 寄銷   x/,(G~  
consignor 寄銷人   bO6LBSZx]  
consolidated balance sheet 合併資產負債表   xk@fBa }  
consolidated profit and loss account 合併損益表   s%Irh;Bs  
consolidation 合併   
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construction cost 營建成本   :7 OhplI  
construction revenue 營建收入   Tt+E?C%Y  
contract 合同   u~\l~v^mj  
control account 統制賬戶   {"n=t`E)3  
copyright 版權   0o_wy1O1,  
corporation 公司   F_z1ey`t  
cost 成本   ,!Q^"aOT:  
cost accounting 成本會計   -YJ4-]Z  
cost of labour 勞工成本   CCp&+LRvR  
cost of production 生產成本   xG~7kj3  
cost of manufacture 製造成本   :WHbwu,L$  
cost of sales 銷貨成本   G*'1[Bu  
cost price 成本價格   U?&&yynK  
credit 貸方   .u\xA 7X  
credit note 收款通知單   L{u Q:;w1  
creditor 債權人   P^J#;{R  
crossed check 橫線支票   N)Qz:o0W  
current account 往來活期賬戶   mz?1J4rt  
current asset 流動資產   t;L7H E@Y  
current liability 流動負債   T%[!m5   
current profit and loss 本期損益   '-NHu +  
debit 借方   ObEp0-^?  
debt 債務   Ot
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debtor 債務人   ) ={ H  
deed 契據   D 9;s%  
deferred assets 遞延資產   Y7WU4He L  
deferred liabilities 遞延負債  
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delivery 交貨   Bl*.N9 *  
delivery expense 送貨費   E%vT(Kz  
delivery order 出貨單   `VD7VX,rp*  
demand draft 即期匯票   [$F iXH J  
demand note 即期票據   R/@n+tbe  
demurrage charge 延期費   HrH ! 'bd  
deposit 存款   0p[-M`D  
deposit slip 存款單   !B:wzb_  
depreciation 折舊   Rn5{s3?F~2  
direct cost 直接成本   9f_Qs4  
direct labour 直接人工   X}G3>HcP  
director 董事   $@@@<
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discount 折扣   DhzmC  
discount on purchase 進貨折扣   zIy&gOX  
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