[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。   VU+
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acceptance 承兌   F"2v5F@  
account 賬戶   ?>b>LDpx?  
accountant 會計員   Q!DH8'|4?L  
accounting 會計   s%h|>l[lKT  
accounting system 會計制度   
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accounts payable 應付賬款   pG?AwB~@n  
accounts receivable 應收賬款   @UCI^a~w  
accumulated profits 累積利益   "Y(stRa  
adjusting entry ?#123;整記錄   Cz=HxU80J  
adjustment ?#123;整   zfvMH"1  
administration expense 管理費用   C/Vs+aW n  
advances 預付   +We_[Re`<  
advertising expense 廣告費   Il(p!l<Xz#  
agency 代理   _`yd"0Ux  
agent 代理人   y<7C!E#b8  
agreement 契約   +_Nr a  
allotments 分配數   <a/TDW  
allowance 津貼   \_?A8
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amalgamation 合併   m0xL'g6F  
amortization 攤銷   4]L5%=atn  
amortized cost 應攤成本   oej5bAi  
annuities 年金   0zrgK;9
 
applied cost 已分配成本   , 'WhF-  
applied expense 已分配費用   V
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applied manufacturing expense 己分配製造費用   {"Xn`@Y  
apportioned charge 攤派費用   #+)AIf  
appreciation 漲價   >TSPEvWc  
article of association 公司章程   N{L'Q0!  
assessment 課稅   !u@XEN>/  
assets 資產   @tQu3Rq@  
attorney fee 律師費   U5X\RXy~  
audit 審計   E(J@A'cX  
auditor 審計員   m80e^  
average 平均數   y/}[S@4uB  
average cost 平均成本   EfxW^zm)  
bad debt 壞賬   Q]j[+ e  
balance 餘額   B/"TaXVU  
balance sheet 資產負債表   : utY4  
bank account 銀行賬戶   Dq=&K,5;  
bank balance 銀行結存   !|!k9~v!  
bank charge 銀行手續費   
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bank deposit 銀行存款   GM&< ?K1  
bank discount 銀行貼現   \G}02h  
bank draft 銀行匯票   l=EnK"aU  
bank loan 銀行借款   ^L}ICm _#  
bank overdraft 銀行透支   @.IGOh  
bankers acceptance 銀行承兌   MBy0Ky  
bankruptcy 破產   ze* =7  
bearer 持票人  
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beneficiary 受益人   a%\6L  
bequest 遺產   m]C|8b7Y  
bill 票據   6
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bill of exchange 匯票   m|K"I3W$  
bill of lading 提單   W 7xh  
bills discounted 貼現票據   %6A."sePO  
bills payable 應付票據   #cHH<09rl  
bills receivable 應收票據   ?'RB)M=Og7  
board of directors 董事會   JmMB=} <  
bonds 債券   'p%aHK{  
bonus 紅利   }XmrfegF  
book value 賬面價值  
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bookkeeper 簿記員   N, `q1
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bookkeeping 簿記   ie<zc+*rW  
branch office general ledger 支店往來賬戶   b2L9%8h  
broker 經紀人   P X9GiJN"  
brought down 接前   uD'yzR!]+  
brought forward 接上頁   }sy^ed  
budget 預算   O|Sbe%[*wW  
by-product 副產品   }kJfTsFS  
by-product sales 副產品銷售   dO?zLc0f  
capital 股本   7rIz  
capital income 資本收益   o!6~tO=%  
capital outlay 資本支出   qV;E%XkkS  
capital stock 股本   Lzr&Q(mL  
capital stock certificate 股票   EY$Dtb+g8  
carried down 移後   '=s{9lxn^  
carried forward 移下頁   BZJ\tPSR  
cash 現金   _v/w ,z  
cash account 現金賬戶   Ux[2 +Cf  
cash in bank 存銀行現金   h#hx(5"6  
cash on delivery 交貨收款   "Wz8f
 
cash on hand 庫存現金   ON(OYXj  
cash payment 現金支付   WD/\f$4  
cash purchase 現購   [zC1LTXe  
cash sale 現沽   XAb%V'  
cashier 出?#123;員   >m$jJlAv8  
cashiers check 本票   _h6j, )  
certificate of deposit 存款單折   `}r)0,Z}3  
certificate of indebtedness 借據   D=+md  
certified check 保付支票   R"wBDWs  
certified public accountant 會計師   /EIQMZuYp  
charges 費用   HbI'n,+  
charge for remittances 匯水手續費   &9+]{jXF  
charter 營業執照   H^Mfj!S  
chartered accountant 會計師   &nV/XLpG  
chattles 動產   vU,V[1^a  
check 支票   ~mF^t7n]  
che stub 支票存根   #r|qitL3  
closed account 己結清賬戶   bIXudE[8zq  
closing 結算   `w6*(t:T  
closing entries 結賬紀錄   f]pHJVgFV  
closing stock 期末存貨   |D% O`[k+  
closing the book 結賬   .B+Bl/  
columnar journal 多欄日記賬   k ~0#Iy_{M  
combination 聯合   bIWSNNV0F  
commission 佣金   !"g2F
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commodity 商品   QkF B\v  
common stock 普通股   0&~JC>S  
company 公司   oW5Ov  
compensation 賠償   ?v z[Zi  
compound interest 複利   5gq  
consignee 承銷人   4-C Ge  
consignment 寄銷   }>5R9  
consignor 寄銷人   bJ"}-s+Dx  
consolidated balance sheet 合併資產負債表   } =
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consolidated profit and loss account 合併損益表   tP:ER  
consolidation 合併   /n2qW.qJ>  
construction cost 營建成本   bA-/"'Vp9  
construction revenue 營建收入   *V`E)maU  
contract 合同   @tX8M[.eA  
control account 統制賬戶   q)l1tC72  
copyright 版權   +=`*`eP:U  
corporation 公司   j].=,M<dxE  
cost 成本   MpVZ L29)  
cost accounting 成本會計   /;5/7Bvj  
cost of labour 勞工成本   ^, &'  
cost of production 生產成本   ]@I>OcH  
cost of manufacture 製造成本   ,bxGd!&{Q  
cost of sales 銷貨成本   `Hx JE"/  
cost price 成本價格   "C.cU  
credit 貸方   HEk{!Y  
credit note 收款通知單   hAV@/oQ  
creditor 債權人   S l
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crossed check 橫線支票   ~<Z7\yS)  
current account 往來活期賬戶   fB)S:f|  
current asset 流動資產   KY%LqcC  
current liability 流動負債   &R))c|>OT&  
current profit and loss 本期損益   IkuE|  
debit 借方    9+ A~(  
debt 債務   JA$RY  
debtor 債務人   ;d.gVR_V  
deed 契據   IvX+yU  
deferred assets 遞延資產   m@y<wk(  
deferred liabilities 遞延負債   FN<Sagj  
delivery 交貨   a0jzt!ci  
delivery expense 送貨費   =3Ohy,5L  
delivery order 出貨單   KTE X]  
demand draft 即期匯票   q`|rS6  
demand note 即期票據   {pXqw'"1.  
demurrage charge 延期費   T<%%f.x[s  
deposit 存款   (j-_iOQ]i+  
deposit slip 存款單   [;Jq=G8&t  
depreciation 折舊   Ie[DTy  
direct cost 直接成本   2BO&OX|X  
direct labour 直接人工   [a!)w@I:  
director 董事   F@b=S0}K  
discount 折扣   0}"'A[xE  
discount on purchase 進貨折扣   ,FwJ0V  
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