[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。   om1D}irKT  
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acceptance 承兌   )P#xny2  
account 賬戶   `##^ @N<P  
accountant 會計員   }UWi[UgA  
accounting 會計   N 8pzs"
 
accounting system 會計制度   X8 x:/]/0  
accounts payable 應付賬款   1v'|%B;O  
accounts receivable 應收賬款   ]DK.4\^  
accumulated profits 累積利益   )vD|VLV  
adjusting entry ?#123;整記錄   L[. )!c8k  
adjustment ?#123;整   n7,LfO#  
administration expense 管理費用   MmW]U24s  
advances 預付   ) B[S4K2  
advertising expense 廣告費    <xwaFZ  
agency 代理   _{mG\*q  
agent 代理人   $c];&)7q  
agreement 契約   im@c||
 
allotments 分配數   8C
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allowance 津貼   0:zDt~Ju  
amalgamation 合併   VcORRUp
 
amortization 攤銷   %!V=noo  
amortized cost 應攤成本   ?dQ#% 06mn  
annuities 年金   |K'7BK_^J  
applied cost 已分配成本   s%@HchZ 1  
applied expense 已分配費用   : G0^t
 
applied manufacturing expense 己分配製造費用   Yzih-$g  
apportioned charge 攤派費用   )WbE -m  
appreciation 漲價   dk@iAL*v  
article of association 公司章程   ZnRE:=  
assessment 課稅   }EJ'tio]  
assets 資產   ;
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attorney fee 律師費   &h?8yV4B  
audit 審計   2-DJ3OL]k  
auditor 審計員   cE3V0voSw1  
average 平均數   2VgVn,c  
average cost 平均成本   G~ 19Vv*;  
bad debt 壞賬   4 moVS1  
balance 餘額  
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balance sheet 資產負債表   fR,7l9<%Zp  
bank account 銀行賬戶   W4rh7e4  
bank balance 銀行結存   DTM xfQdk  
bank charge 銀行手續費   7w5 L?,a  
bank deposit 銀行存款   8@BN 6  
bank discount 銀行貼現   Q) Y&h'.(  
bank draft 銀行匯票   rtk1 8U-
 
bank loan 銀行借款   o;J_"'kP  
bank overdraft 銀行透支   r]O8|#P,Z$  
bankers acceptance 銀行承兌   d>jRw  
bankruptcy 破產   V>B*_J,z.  
bearer 持票人   gpe-)hD@R  
beneficiary 受益人   'H)l~L  
bequest 遺產   ]tO9<  
bill 票據   nISfRXU;  
bill of exchange 匯票   :~B'6b  
bill of lading 提單   b`X"yg+  
bills discounted 貼現票據   D(^ |'1  
bills payable 應付票據   nY=]KU  
bills receivable 應收票據   qh~S)^zFJ  
board of directors 董事會   t C'@yX  
bonds 債券   S0-/9h  
bonus 紅利   ,?>:Cdz4  
book value 賬面價值   I,YP{H4  
bookkeeper 簿記員  
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bookkeeping 簿記   \:d|'r8OCM  
branch office general ledger 支店往來賬戶   jBnvu@K"  
broker 經紀人   6>;dJV  
brought down 接前   Vv5#{+eT;  
brought forward 接上頁   H2D j`0  
budget 預算   ^fbw
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by-product 副產品   1 Ll<^P  
by-product sales 副產品銷售   @Z%I
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capital 股本   2=ZZR8v  
capital income 資本收益   AHtLkfr( r  
capital outlay 資本支出   'UL"yM  
capital stock 股本   eWwI@ASaA
 
capital stock certificate 股票   yct^AN|%  
carried down 移後   !mtX*;b(e  
carried forward 移下頁   Q.]RYv}\  
cash 現金   (vqI@fB';u  
cash account 現金賬戶   x1nqhSaD  
cash in bank 存銀行現金    C`>|D [  
cash on delivery 交貨收款   $l!+SLK  
cash on hand 庫存現金   6=xbi{m$  
cash payment 現金支付   p?+*R@O  
cash purchase 現購   pCm|t!,  
cash sale 現沽   YJEL'k<l  
cashier 出?#123;員   ,c_NXC^X?  
cashiers check 本票   1%,AU  
certificate of deposit 存款單折   SUQk0
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certificate of indebtedness 借據   "lJ[H=\  
certified check 保付支票   C!r9+z)<  
certified public accountant 會計師   sVJwe\!  
charges 費用   h(VF  
charge for remittances 匯水手續費   .ko}m{  
charter 營業執照   6
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chartered accountant 會計師   _LUTIqlvi  
chattles 動產   Sx%vJYH0  
check 支票   r]+N(&q  
che stub 支票存根   p .^#mN  
closed account 己結清賬戶   muqIh!nn  
closing 結算   NiTLQ"~e  
closing entries 結賬紀錄   ~Q )137u]P  
closing stock 期末存貨   ;'x\L<b/)  
closing the book 結賬   C/L+:b&x~  
columnar journal 多欄日記賬   {_i.IPp~  
combination 聯合   y At,XG3  
commission 佣金   $5;RQNhXh  
commodity 商品   8=h$6=1S  
common stock 普通股   R^=)Ucj   
company 公司   KoPhPH  
compensation 賠償   =Nj58l  
compound interest 複利   LVj62&,-  
consignee 承銷人   >nL9%W}8M  
consignment 寄銷   9O/l{  
consignor 寄銷人   M!ra3Y  
consolidated balance sheet 合併資產負債表   !z.C}n5F  
consolidated profit and loss account 合併損益表  
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consolidation 合併   4vk ^=  
construction cost 營建成本   i
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construction revenue 營建收入   ? <.U,  
contract 合同   _(<D*V[  
control account 統制賬戶   C/!c?$J  
copyright 版權   ages-Z_X  
corporation 公司   %)K)h&m  
cost 成本   m%hUvG| i  
cost accounting 成本會計   'r5[tK}  
cost of labour 勞工成本   *?#t (Y[  
cost of production 生產成本   mf>cv2+  
cost of manufacture 製造成本   A%G \ AT  
cost of sales 銷貨成本   aTceGyWzl  
cost price 成本價格   kM`!'0kt  
credit 貸方   lTh}0t  
credit note 收款通知單   '5mzlR  
creditor 債權人   +I?T |Iin  
crossed check 橫線支票   mQ
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current account 往來活期賬戶   ,DT=(  
current asset 流動資產   ]eJjffx  
current liability 流動負債   jR^>xp;  
current profit and loss 本期損益   ]c8O"4n n  
debit 借方   H...!c1M@  
debt 債務   }Dig'vpMx  
debtor 債務人   y!9fac g  
deed 契據   Wkk=x&  
deferred assets 遞延資產   * 1L;%u| [  
deferred liabilities 遞延負債  
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delivery 交貨   jy]<q^J  
delivery expense 送貨費   GMZj@q  
delivery order 出貨單   #<7ajmr  
demand draft 即期匯票   K_Jo^BZ  
demand note 即期票據   ]byj[Gd  
demurrage charge 延期費   i8`&XGEd  
deposit 存款   .kT5 4U;{  
deposit slip 存款單   fU+A~oL%I  
depreciation 折舊   J jCzCA:K_  
direct cost 直接成本   eKL)jzC:  
direct labour 直接人工   ZU&I`q|Y6  
director 董事   !Z7 ~Rsdm  
discount 折扣   h<wF;g,  
discount on purchase 進貨折扣   /#PEEN  
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