[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。   R{c~jjd  
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acceptance 承兌   P@@MQ[u?!.  
account 賬戶   )!0}<_2  
accountant 會計員   JL G!;sov  
accounting 會計   Tl yyJ{~  
accounting system 會計制度   ynw(wSH=  
accounts payable 應付賬款   9^DAlY,x.  
accounts receivable 應收賬款   YT?Lt!cl=  
accumulated profits 累積利益   $B?8\>_?  
adjusting entry ?#123;整記錄   =7e!'cF[  
adjustment ?#123;整   zlP{1z;nV  
administration expense 管理費用   l| uiC%T  
advances 預付  
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advertising expense 廣告費   3ux7^au  
agency 代理   [_%u5sc-y  
agent 代理人   $yi:0t8t  
agreement 契約   Jf4` 2KN\  
allotments 分配數   1|8Bv0-b  
allowance 津貼   7yu-xnt3s  
amalgamation 合併   W#!AZ!  
amortization 攤銷   iPl,KjGk  
amortized cost 應攤成本   ;+C$EJw-  
annuities 年金   |_ED*ATR=  
applied cost 已分配成本   7~J>Ga  
applied expense 已分配費用   QlvP[Jtr  
applied manufacturing expense 己分配製造費用   &Ih}"  
apportioned charge 攤派費用   4G:~|N.{p  
appreciation 漲價   3r#['UmT  
article of association 公司章程   !i8)si_  
assessment 課稅   c

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assets 資產   cZ)JvU9]  
attorney fee 律師費   w_>\Yd[  
audit 審計   oUsfO-dET^  
auditor 審計員   MR,I`9Pe  
average 平均數   ZRYlm$C  
average cost 平均成本   Zgh~7Z/  
bad debt 壞賬   j]&
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balance 餘額   ,j>FCj>  
balance sheet 資產負債表   l[_antokn  
bank account 銀行賬戶   0xDn!  
bank balance 銀行結存   G~C-tAB  
bank charge 銀行手續費   ]e-QNI  
bank deposit 銀行存款   93D
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bank discount 銀行貼現   #Tzs9Bkaca  
bank draft 銀行匯票   jNx{*2._r  
bank loan 銀行借款   ( PH7nW7  
bank overdraft 銀行透支   h-Y>>l>PW0  
bankers acceptance 銀行承兌   ,<+:xl   
bankruptcy 破產   } *)l  
bearer 持票人   An#[ +?  
beneficiary 受益人   075IW"p'  
bequest 遺產   _;^x^   
bill 票據   l'[;q '  
bill of exchange 匯票   k@%5P-e}  
bill of lading 提單   p@q20>^u  
bills discounted 貼現票據   \i[N";K  
bills payable 應付票據   (rJ-S"^u  
bills receivable 應收票據   }R}M>^(R4  
board of directors 董事會   `+(n+QS _  
bonds 債券   ea @ H  
bonus 紅利   N:Q.6_%^  
book value 賬面價值   2{WZ?H93a  
bookkeeper 簿記員   <t!0{FJ  
bookkeeping 簿記   QqF*SaO>  
branch office general ledger 支店往來賬戶   Ep;?%o,G  
broker 經紀人   Zjn1,\(t~u  
brought down 接前   ]U~{?K'g@j  
brought forward 接上頁   Ff0V6j)ji  
budget 預算   U~sC%Ri-@U  
by-product 副產品   $#/8l58  
by-product sales 副產品銷售   +W1l9n*  
capital 股本   d< XY"Y%  
capital income 資本收益   Pl|I{l*o(`  
capital outlay 資本支出   `lm'_~=`&  
capital stock 股本   X`&Us  
capital stock certificate 股票   7}\AhQ, S  
carried down 移後   &<#1G u_  
carried forward 移下頁   _"D J|j  
cash 現金   OAo03KW  
cash account 現金賬戶   kz1Z K  
cash in bank 存銀行現金   wp8-(E^  
cash on delivery 交貨收款   v @2?X4n  
cash on hand 庫存現金   QHje}  
cash payment 現金支付   H/W&a2R^P  
cash purchase 現購   GM;uwL#  
cash sale 現沽   #,lbM%a  
cashier 出?#123;員   y#Nrq9r:  
cashiers check 本票   |@b|Q,  
certificate of deposit 存款單折   bZK`]L[   
certificate of indebtedness 借據   J+0 ? e9  
certified check 保付支票   >~_>.R+{  
certified public accountant 會計師   /L$q8+  
charges 費用   ZA_~o #0%  
charge for remittances 匯水手續費   wU]8hkl?  
charter 營業執照   lr)MySsu#H  
chartered accountant 會計師   y&4im;X0  
chattles 動產   gQ '=mU  
check 支票   +&X>ul  
che stub 支票存根   )('{q}JxV  
closed account 己結清賬戶   
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closing 結算   c&RiUU7  
closing entries 結賬紀錄   H lFVc  
closing stock 期末存貨   bDw\;bnG  
closing the book 結賬   *0a7H$iQ(]  
columnar journal 多欄日記賬   R*dXbI&,e  
combination 聯合   z;YX2G/{  
commission 佣金   9%P$e=Ui#  
commodity 商品   .$G^c  
common stock 普通股   .b*-GWx  
company 公司   =>TXo@rVN  
compensation 賠償   nM$-L.dG  
compound interest 複利   W89J]#v )k  
consignee 承銷人   b;mpZ|T.  
consignment 寄銷   NlG!_D"(y  
consignor 寄銷人   \gZjq]3  
consolidated balance sheet 合併資產負債表   5=MM^$QG  
consolidated profit and loss account 合併損益表   2)^T[zHe  
consolidation 合併   aJNsJIY+  
construction cost 營建成本   uTrGb:^  
construction revenue 營建收入   7x |Pgu(  
contract 合同   1-4*Y
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control account 統制賬戶   7,9zj1<  
copyright 版權   .|kp`-F51  
corporation 公司   Ce3  
cost 成本   V SH64  
cost accounting 成本會計   <8Q?kj  
cost of labour 勞工成本   A
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cost of production 生產成本   Q
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cost of manufacture 製造成本   l]e7  
cost of sales 銷貨成本   f
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cost price 成本價格   Lr(wS {  
credit 貸方   J&b&*3   
credit note 收款通知單   xF9PjnWF=  
creditor 債權人   +Mh9Jf  
crossed check 橫線支票   +@oo8io  
current account 往來活期賬戶   [SLBA_d  
current asset 流動資產   _UeIzdV9  
current liability 流動負債   !}uev  
current profit and loss 本期損益   pe@/tO&I  
debit 借方   h<2O+"^  
debt 債務   9o5_QnGE  
debtor 債務人    </d&bS  
deed 契據   x~O_v  
deferred assets 遞延資產   &5wM`  
deferred liabilities 遞延負債   )/<\|mR  
delivery 交貨   I:#Es.  
delivery expense 送貨費   bPdbKi{j@  
delivery order 出貨單   ]O;Rzq{D(  
demand draft 即期匯票   xSHeP`P^X  
demand note 即期票據   =}AwA5G  
demurrage charge 延期費   d~J4&w  
deposit 存款   {YgB?kt5  
deposit slip 存款單   9L xj ]W2^  
depreciation 折舊   NCysYmt  
direct cost 直接成本   9
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direct labour 直接人工   DPsf]  
director 董事   2L_ts=  
discount 折扣   ^Ru/7pw5  
discount on purchase 進貨折扣   jlZW!$ Iq  
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