[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。   @ X_x?N  
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acceptance 承兌   V+X>t7.Q  
account 賬戶   D;
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accountant 會計員   Au$|@  
accounting 會計   mxhO:.l  
accounting system 會計制度   #CoJ S[t  
accounts payable 應付賬款   (bi}?V*
 
accounts receivable 應收賬款   FFl[[(`%D  
accumulated profits 累積利益   o+SD(KVn-  
adjusting entry ?#123;整記錄   5 fjeBfy  
adjustment ?#123;整   kC"<4U  
administration expense 管理費用   l;: L0(('  
advances 預付   D0tmNV@  
advertising expense 廣告費   T 9\wkb.  
agency 代理   [K;J#0V+&L  
agent 代理人   8*3<Er v  
agreement 契約   3qPj +@  
allotments 分配數   -:`$8/A|  
allowance 津貼  
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amalgamation 合併   gvO}u2.:  
amortization 攤銷   v`MCV29!}  
amortized cost 應攤成本   n4+l,~  
annuities 年金   NH$a:>  
applied cost 已分配成本    Q0'xn  
applied expense 已分配費用   1`N q K  
applied manufacturing expense 己分配製造費用   dJM)~Ay-  
apportioned charge 攤派費用   [
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appreciation 漲價   &a%
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article of association 公司章程   1HG~}E  
assessment 課稅   tT 87TmNsA  
assets 資產   ;1&%Wj"d  
attorney fee 律師費   pw*<tXH!  
audit 審計   hex:e2x  
auditor 審計員   .v%H%z~Rl#  
average 平均數   9D++SU2:}  
average cost 平均成本   QWv+Ja  
bad debt 壞賬   y^tuybpZY<  
balance 餘額   [op!:K0  
balance sheet 資產負債表   f8kPbpV,  
bank account 銀行賬戶   T>s~bIzL*e  
bank balance 銀行結存   7udM F3;>  
bank charge 銀行手續費   tvynl;Y/  
bank deposit 銀行存款   .t''(0_kC  
bank discount 銀行貼現   $-m@cObw!.  
bank draft 銀行匯票   >4`("#  
bank loan 銀行借款   qz"di~7  
bank overdraft 銀行透支   Mib(J+Il  
bankers acceptance 銀行承兌   blNJ  
bankruptcy 破產   #N_C|v/  
bearer 持票人   okJ+Yl.[?7  
beneficiary 受益人   m!5P5U x  
bequest 遺產   z=B*s!G  
bill 票據   xt YX}u  
bill of exchange 匯票   Aa-L<wZVPt  
bill of lading 提單   ^%V'l-}/  
bills discounted 貼現票據   6lOT5C eJ"  
bills payable 應付票據   ya3A^&:  
bills receivable 應收票據   (:Rj:8{  
board of directors 董事會   ]#;;)K}>  
bonds 債券   B}8xA}<  
bonus 紅利   /)Bk r/  
book value 賬面價值   \\XvVi:B  
bookkeeper 簿記員   X&fM36o7  
bookkeeping 簿記   St9W{  
branch office general ledger 支店往來賬戶   {/G~HoY1i  
broker 經紀人   U|.kAI*  
brought down 接前   1@sy:{ d`  
brought forward 接上頁   `"zXf-qeE  
budget 預算   }.ZX.qYX  
by-product 副產品   XQ]noaU  
by-product sales 副產品銷售   >%5Ld`c:SD  
capital 股本   G=Hvh=K(  
capital income 資本收益   FIhq>L.q4  
capital outlay 資本支出   <dl:';@a-  
capital stock 股本   reJw&t}Q  
capital stock certificate 股票   Ya{$:90 (4  
carried down 移後   ~kPHf_B;z  
carried forward 移下頁   gKoB)n<[  
cash 現金   ;+] mcgN!  
cash account 現金賬戶   Q.X)QCp#r  
cash in bank 存銀行現金   >Q#h,x~vu  
cash on delivery 交貨收款   U8Z(=*Z 3  
cash on hand 庫存現金    PNY"Lqj  
cash payment 現金支付   >Lj0B%^EvM  
cash purchase 現購   AL@8v=  
cash sale 現沽   _|reo6  
cashier 出?#123;員   #&<>|m   
cashiers check 本票  
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certificate of deposit 存款單折   ,Z*&QR  
certificate of indebtedness 借據   Hy=';Ccn}  
certified check 保付支票   TtTp,If  
certified public accountant 會計師   .Qk T-12  
charges 費用   "
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charge for remittances 匯水手續費   3gtQS3$4s  
charter 營業執照   jez=q  
chartered accountant 會計師   TLbnG$VQS  
chattles 動產   pFb}5Q  
check 支票   Em8q1P$tm>  
che stub 支票存根   {2"8^;  
closed account 己結清賬戶   mU@pRjq=  
closing 結算   B8A-|S!,U  
closing entries 結賬紀錄   &$$KC?!w  
closing stock 期末存貨   W jLy7&  
closing the book 結賬   r,I';vm<`  
columnar journal 多欄日記賬   E;m]RtvH  
combination 聯合   -Uj)6PzGu  
commission 佣金   W;%$7&+0  
commodity 商品   qj|P0N{7  
common stock 普通股   cW%QKdTQY0  
company 公司   $>^DkrOd  
compensation 賠償   } )DE  
compound interest 複利   w]<V~
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consignee 承銷人   Lv;% z  
consignment 寄銷   |Z6M ?n  
consignor 寄銷人   IBfLb(I  
consolidated balance sheet 合併資產負債表   L_4c~4  
consolidated profit and loss account 合併損益表   i/U
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consolidation 合併   Z*uv~0a>9Q  
construction cost 營建成本   V+`gkWe/  
construction revenue 營建收入   6!F@?3qCyg  
contract 合同   TOF_m$@#  
control account 統制賬戶   Ub[SUeBGH  
copyright 版權   <46>v<  
corporation 公司   Yf1&"WW4  
cost 成本   80J87\)  
cost accounting 成本會計   ]k+XL*]'A  
cost of labour 勞工成本   {
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cost of production 生產成本   8w4-Ud*$i  
cost of manufacture 製造成本   .+ezcG4q  
cost of sales 銷貨成本   rK` x<  
cost price 成本價格   @6["A'h  
credit 貸方    9t$#!2z  
credit note 收款通知單   aMv?D(Meb  
creditor 債權人   R:N4_4& C~  
crossed check 橫線支票   #BPJ RNXd  
current account 往來活期賬戶   rF@njw@  
current asset 流動資產   #3VOC#.  
current liability 流動負債   9j94]w2v  
current profit and loss 本期損益   JRgrg
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debit 借方   >T{Gl/? p  
debt 債務   ^Pwtu  
debtor 債務人   S7!+8$2mc_  
deed 契據   TEJn;D<1I,  
deferred assets 遞延資產   UTWchh  
deferred liabilities 遞延負債   E5;6ks)  
delivery 交貨   x."R_>  
delivery expense 送貨費   s+m3&(X  
delivery order 出貨單   7C;oMh5  
demand draft 即期匯票   0Y>5&  
demand note 即期票據   4*0C_F@RX  
demurrage charge 延期費   8'sT zB]  
deposit 存款   T6ihEb$C  
deposit slip 存款單   8n&Gn%DvX  
depreciation 折舊   +DsdzR`Gx,  
direct cost 直接成本   og[cwa_  
direct labour 直接人工   #}xw *)3  
director 董事   1 
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discount 折扣   6 4
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discount on purchase 進貨折扣   @5RbMf{  
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