[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。   `'b2 z=j  
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acceptance 承兌   KKNQ+'?  
account 賬戶   > |(L3UA9  
accountant 會計員   $u::(s} x<  
accounting 會計   RFLw)IWkL_  
accounting system 會計制度   F;Bq[V)R  
accounts payable 應付賬款   ^8 cq qu  
accounts receivable 應收賬款   e9rgJJ  
accumulated profits 累積利益   |6b&khAM  
adjusting entry ?#123;整記錄   X`fer%`  
adjustment ?#123;整   ;~(yv|f6  
administration expense 管理費用   _''9-t;n,  
advances 預付   r|Q/:UV?w  
advertising expense 廣告費   o}y(T07n  
agency 代理   T}Ve:S  
agent 代理人   HD>UTX`&mc  
agreement 契約   1abQoe  
allotments 分配數   @8lT*O2j  
allowance 津貼   \?"kT}..  
amalgamation 合併   RdLk85<n  
amortization 攤銷   TECp!`)j"  
amortized cost 應攤成本   E>bpq^;r  
annuities 年金   #bGYd}BfD  
applied cost 已分配成本   3% O[W  
applied expense 已分配費用   \n^;r|J7k  
applied manufacturing expense 己分配製造費用   $dF$-y<[0  
apportioned charge 攤派費用   z(1`Iy M  
appreciation 漲價   ricL.[v9S  
article of association 公司章程   #S"s8wdD  
assessment 課稅   !>EK %
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assets 資產   }z-6,i)'k  
attorney fee 律師費   |*N;R+b  
audit 審計   C(2kx4n  
auditor 審計員   S%df'bh$  
average 平均數   !JA//{?  
average cost 平均成本   P 4+}<5  
bad debt 壞賬   yBfX4aH:`  
balance 餘額   ^#4Ah[:XA  
balance sheet 資產負債表   UD ;UdehC  
bank account 銀行賬戶   K<MWiB&  
bank balance 銀行結存   VUZeC,FfO  
bank charge 銀行手續費   Hh* KcIRX  
bank deposit 銀行存款   ZNJ<@K-  
bank discount 銀行貼現   ;3+_aoY  
bank draft 銀行匯票   I6 PReVIb  
bank loan 銀行借款   j8;Uny9  
bank overdraft 銀行透支   =A(
Az  
bankers acceptance 銀行承兌   sCE%./h]  
bankruptcy 破產   )oy+-1dE  
bearer 持票人   >~L0M  
beneficiary 受益人   D&G^|: G  
bequest 遺產   +-qa7  
bill 票據   J>1%*Tz  
bill of exchange 匯票   p;~oIy\,  
bill of lading 提單   D7g 
B%  
bills discounted 貼現票據   rTim1<IXR  
bills payable 應付票據   r`Dm;
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bills receivable 應收票據   Y)DF.ca(  
board of directors 董事會   L9d|7.b  
bonds 債券   Wu'9ouw!  
bonus 紅利   g-4ab|F  
book value 賬面價值   | nBZ:$D  
bookkeeper 簿記員   lLLPvW[Q  
bookkeeping 簿記   W#\{[o  
branch office general ledger 支店往來賬戶   %JI*)K1WI  
broker 經紀人   a I1tG  
brought down 接前   A0bR.*3  
brought forward 接上頁   ~Gl5O`w(  
budget 預算   ~vcua@  
by-product 副產品   S2>$S^[U  
by-product sales 副產品銷售   $.4N@=s,?c  
capital 股本   *0'< DnGW  
capital income 資本收益   (6&"(}Pai  
capital outlay 資本支出   w!-MMT4y  
capital stock 股本   uw(Ml=  
capital stock certificate 股票   zF(abQ0  
carried down 移後   y atZAl(B  
carried forward 移下頁   (S2E'L L{  
cash 現金   }$LnjwM;,  
cash account 現金賬戶   ^tIYr<I  
cash in bank 存銀行現金   _%#Uh#7P$  
cash on delivery 交貨收款   btBu[;  
cash on hand 庫存現金   v#e*RI2}  
cash payment 現金支付   1 hD(l6tG@  
cash purchase 現購   _-2ntO<E  
cash sale 現沽   9 9^7Ek!z#  
cashier 出?#123;員   2#N?WlYw<S  
cashiers check 本票   $k`j";8uR  
certificate of deposit 存款單折   Uyxn+j5  
certificate of indebtedness 借據   -)xl?IB%  
certified check 保付支票   HDaeJk  
certified public accountant 會計師   trB-(B%5  
charges 費用   
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charge for remittances 匯水手續費   \fp'=&tp~a  
charter 營業執照   ~(B%E'  
chartered accountant 會計師   ta^$&$l  
chattles 動產   }$g"|;<ha  
check 支票   \:+ NVIN  
che stub 支票存根   fIJX5)D  
closed account 己結清賬戶   5K-,k^T}  
closing 結算   pl$wy}W-  
closing entries 結賬紀錄   mq(-L  
closing stock 期末存貨   Cq'{%  
closing the book 結賬   `g4N]<@z  
columnar journal 多欄日記賬   1(RRjT9  
combination 聯合   a
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commission 佣金   wQ[!~>A  
commodity 商品   Y*{5'q+2  
common stock 普通股   | g1Cs  
company 公司   /a)^)  
compensation 賠償   ei"c|/pO  
compound interest 複利   $s- B  
consignee 承銷人   #{
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consignment 寄銷   Zj_2B_|WN#  
consignor 寄銷人   gZBKe!@a|  
consolidated balance sheet 合併資產負債表   J3e'?3w[  
consolidated profit and loss account 合併損益表   ,Q.[L c=w  
consolidation 合併   g"kET]KP"  
construction cost 營建成本   ?%#no{9  
construction revenue 營建收入   p"- %~%J=  
contract 合同   k8@bQ"#b  
control account 統制賬戶   [:qJ1^UU  
copyright 版權   LC$M_Cpw  
corporation 公司   V?mk*CU  
cost 成本   teC/Uf5  
cost accounting 成本會計   Z9q4W:jyS  
cost of labour 勞工成本   OW@"j;6 3`  
cost of production 生產成本   4'`H H  
cost of manufacture 製造成本   jeJspch+#  
cost of sales 銷貨成本   ecO$L<9>  
cost price 成本價格   qnnRS  
credit 貸方   [_(uz,'  
credit note 收款通知單   27,c}OS5o  
creditor 債權人   {v|ib112;  
crossed check 橫線支票   t o8J   
current account 往來活期賬戶   m,J IId%O  
current asset 流動資產   oiC@
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current liability 流動負債   UEt78eN  
current profit and loss 本期損益   -B! a O65^  
debit 借方   }Kp$/CYd  
debt 債務   V~Z)
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debtor 債務人   {'B(S/Z7  
deed 契據   bv7xh* /  
deferred assets 遞延資產   "%S-(ue:  
deferred liabilities 遞延負債   GoH.0e Q^  
delivery 交貨   ?<Hgq8J  
delivery expense 送貨費   aY;34SF  
delivery order 出貨單   z@?y(E  
demand draft 即期匯票   7GG`9!l]D  
demand note 即期票據   0pl'*r*9  
demurrage charge 延期費   Ktvs*.?  
deposit 存款   %cDDu$9;  
deposit slip 存款單   iTs"RW  
depreciation 折舊   xj&~>&U){;  
direct cost 直接成本   \ bWy5/+  
direct labour 直接人工   &5sPw^{,H  
director 董事   g>eWX*Pa|  
discount 折扣   p_e  x  
discount on purchase 進貨折扣   n "^rS}Y]  
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