[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。   xoVd[c!   
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acceptance 承兌   !SuflGx,q  
account 賬戶   ZV{C9S&  
accountant 會計員   U*+-#  
accounting 會計   ^:/c<(DQD  
accounting system 會計制度   d'(n/9K  
accounts payable 應付賬款   -W!M:8  
accounts receivable 應收賬款   /)[-5n{  
accumulated profits 累積利益   i6yA>#^  
adjusting entry ?#123;整記錄   @
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adjustment ?#123;整   {N]WVp*R  
administration expense 管理費用   2Pb+/1*ix  
advances 預付   XoD:gf  
advertising expense 廣告費   YWU@e[  
agency 代理   )VQ[}iT  
agent 代理人   T[4xt,[a  
agreement 契約   IhzY7U)}T  
allotments 分配數   C9+rrc@4  
allowance 津貼   TDw~sxtv&  
amalgamation 合併   =w`Mc\o"  
amortization 攤銷   d>u^7:  
amortized cost 應攤成本   z#G\D5yX[*  
annuities 年金   6n/=n%US  
applied cost 已分配成本   RF*>U a  
applied expense 已分配費用   L:C/PnIV  
applied manufacturing expense 己分配製造費用   m?wQk:Y1  
apportioned charge 攤派費用   :.=:N%3[  
appreciation 漲價   62nmm/c  
article of association 公司章程   0`zdj  
assessment 課稅   X.{xHD&_
 
assets 資產   uKzx >\}?1  
attorney fee 律師費   I;}U/'RR>  
audit 審計   oaha5aWH  
auditor 審計員   ^6# yL6E,~  
average 平均數   i;pg9Vw  
average cost 平均成本   !Gnm<|.  
bad debt 壞賬   N5)H(<}  
balance 餘額   >!Gq[i0  
balance sheet 資產負債表   kKRu]0J~[  
bank account 銀行賬戶   '{0O!y[H6  
bank balance 銀行結存   Pg.JI:>2Ku  
bank charge 銀行手續費   @|;[ ;:h@  
bank deposit 銀行存款   BHp>(7,  
bank discount 銀行貼現   }WJXQ@  
bank draft 銀行匯票   EwcFxLa!F  
bank loan 銀行借款   &LI q?  
bank overdraft 銀行透支   47Vt8oyh%  
bankers acceptance 銀行承兌   Ng<ic  
bankruptcy 破產   uxdB}H,  
bearer 持票人   V|A.M-XLv4  
beneficiary 受益人   8Y%
  
bequest 遺產   IZdWEbN1  
bill 票據   4 dHGU^#WZ  
bill of exchange 匯票   Q0`@=5?-  
bill of lading 提單   $'}|/D  
bills discounted 貼現票據   1\Bh-t zB  
bills payable 應付票據   gLSI?  
bills receivable 應收票據   k6DJ(.n'%a  
board of directors 董事會   xK0;saG#  
bonds 債券   iLQO .'{U  
bonus 紅利   A'![*O  
book value 賬面價值   wY8Vc"  
bookkeeper 簿記員   L$a{%]I  
bookkeeping 簿記   ~{g/  
branch office general ledger 支店往來賬戶   1xtS$^APcd  
broker 經紀人   ZwxEcs+UM  
brought down 接前   ^{J^o Z'%~  
brought forward 接上頁   i:N-Q)<Q*)  
budget 預算   ?!F<x i:  
by-product 副產品   fWJOP sp*/  
by-product sales 副產品銷售   OWfB8*4 @  
capital 股本   x-
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capital income 資本收益   "=%YyH~W Y  
capital outlay 資本支出   *kf%?T.  
capital stock 股本   08@4u L
 
capital stock certificate 股票   |CQjgI|;  
carried down 移後   dC4`xUv  
carried forward 移下頁   `6Q+N=k~Z  
cash 現金   41B.ZE+*qd  
cash account 現金賬戶   [GM!@
6U  
cash in bank 存銀行現金   _eQ-'")  
cash on delivery 交貨收款   ?N+pWdi  
cash on hand 庫存現金   'M?pg$ta_V  
cash payment 現金支付   i< imE#  
cash purchase 現購   UC`sq-n  
cash sale 現沽   ZHwN3  
cashier 出?#123;員   ~y Dl& S  
cashiers check 本票   WSF$xC/~  
certificate of deposit 存款單折   l YdATM(h  
certificate of indebtedness 借據   oQVm)Bn'R  
certified check 保付支票   x`p908S^  
certified public accountant 會計師   ^755LW  
charges 費用   $rjm MSxi  
charge for remittances 匯水手續費   Z5wDf+
 
charter 營業執照   <vs*aFq  
chartered accountant 會計師   u,@ac[!vP  
chattles 動產   ),o=~,v:  
check 支票   ~s?y[yy6i  
che stub 支票存根   \ z*<^ONq  
closed account 己結清賬戶   f/kYm\Zc  
closing 結算   x `%x f  
closing entries 結賬紀錄   b V_<5PHP  
closing stock 期末存貨   , P1m#  
closing the book 結賬   v-F|#4Q=ut  
columnar journal 多欄日記賬   2 =>3B  
combination 聯合   gpb dK?  
commission 佣金   _+~jZ]o N  
commodity 商品   isnpSN"z  
common stock 普通股   ~T._v;IT  
company 公司   sV%=z}n=  
compensation 賠償   a*,V\l|6  
compound interest 複利   |e+r~).4B  
consignee 承銷人   D+BflI~9mP  
consignment 寄銷   ]]u_Mdk  
consignor 寄銷人   qIy9{LF  
consolidated balance sheet 合併資產負債表   \WUCm.w6\%  
consolidated profit and loss account 合併損益表   ]G ! APE  
consolidation 合併   VzM (u_)  
construction cost 營建成本   Q\^BOdX^`  
construction revenue 營建收入   B(wi+;  
contract 合同   rd(-2,$4  
control account 統制賬戶   DfOigLG*  
copyright 版權   tQ
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corporation 公司   *MWI`=c  
cost 成本   6il+hz2&lH  
cost accounting 成本會計   >G0ihhVt  
cost of labour 勞工成本   F9IPA%  
cost of production 生產成本   wC<FF2T  
cost of manufacture 製造成本   b3=X WzK5  
cost of sales 銷貨成本   N9H q Fp  
cost price 成本價格   hz2f7g  
credit 貸方   
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credit note 收款通知單   x;7p75Wm  
creditor 債權人   TU| 0I  
crossed check 橫線支票   `Z`o[]%  
current account 往來活期賬戶   7,{!a56zX  
current asset 流動資產   (elkk#  
current liability 流動負債   ]#rmk!VT?  
current profit and loss 本期損益   V2 }.X+u&<  
debit 借方   (WGEX(|  
debt 債務   "W}+~Sn  
debtor 債務人   gi/W3q3c6  
deed 契據   i8/"|+Z  
deferred assets 遞延資產   i,y{*xBT  
deferred liabilities 遞延負債   !6+V  
delivery 交貨   p!(]`N  
delivery expense 送貨費   ehX4[j6  
delivery order 出貨單   (bogA i3<F  
demand draft 即期匯票   %(1y  
demand note 即期票據   cn ;2&  
demurrage charge 延期費   "L)?dlb6T  
deposit 存款   |P"kJ45  
deposit slip 存款單   !;U}ax;AF  
depreciation 折舊   ({t6Cbw  
direct cost 直接成本   U&gl$/4U@  
direct labour 直接人工   aFy'6c}  
director 董事   .18MMzdN  
discount 折扣  
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discount on purchase 進貨折扣   }Do$oyAV$G  
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