[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。   $")Gd@aR  
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acceptance 承兌   u ]O}Ub`  
account 賬戶   kjsj~jwvv  
accountant 會計員   >m!Z$m([J  
accounting 會計  
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accounting system 會計制度   }m^^6h  
accounts payable 應付賬款   V?.=_T<  
accounts receivable 應收賬款   v_U/0 0
  
accumulated profits 累積利益   I Ij:3HP  
adjusting entry ?#123;整記錄   - uO(qUa#  
adjustment ?#123;整   o(?9vU  
administration expense 管理費用   [) >Yp-n  
advances 預付   q&?hwX Z7  
advertising expense 廣告費   j(;ou
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agency 代理   -Q<OSa='  
agent 代理人   h
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agreement 契約   kxEq_FX  
allotments 分配數   keD?#yY  
allowance 津貼   V"K.s2U^  
amalgamation 合併   OIw[sum2  
amortization 攤銷   @Z#h?:  
amortized cost 應攤成本   *Od?>z  
annuities 年金   tQT<1Q02i  
applied cost 已分配成本   6+ptL-Zt<  
applied expense 已分配費用   e2V;6N  
applied manufacturing expense 己分配製造費用   bk=;=K  
apportioned charge 攤派費用   A Rnq~E@1  
appreciation 漲價   FwB xag:u  
article of association 公司章程   )K l@dj  
assessment 課稅   0<4'pO.6Hq  
assets 資產   SCMvq?9  
attorney fee 律師費   lsj9^z7  
audit 審計   WnOYU9;%  
auditor 審計員   jZmL7 V  
average 平均數   +.^pAz U}R  
average cost 平均成本   B+R|fQ  
bad debt 壞賬   go6;_  
balance 餘額   Yg
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balance sheet 資產負債表   G[>CBh5  
bank account 銀行賬戶   L$!2<eK  
bank balance 銀行結存   @J6r;4|&  
bank charge 銀行手續費   /5epDDP-t5  
bank deposit 銀行存款   @Ss  W  
bank discount 銀行貼現   *&#M`
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bank draft 銀行匯票   p(4B"[!S  
bank loan 銀行借款   .)%,R  
bank overdraft 銀行透支   C-,#t5eir  
bankers acceptance 銀行承兌   LB$0'dZU  
bankruptcy 破產   (NfB+Ue}  
bearer 持票人   "9hD4R  
beneficiary 受益人   k[<i+C";  
bequest 遺產   NaQ~iY?  
bill 票據   Dh#5-Kf%  
bill of exchange 匯票   N^F5J  
bill of lading 提單   b
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bills discounted 貼現票據   4XiQ8
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bills payable 應付票據   9|@5eN:N  
bills receivable 應收票據   &F[N$6:v  
board of directors 董事會   cR55,DR,#W  
bonds 債券   <pG 4g  
bonus 紅利   (+zU!9}I1  
book value 賬面價值   I`g&>  
bookkeeper 簿記員   e iH
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bookkeeping 簿記   #1}%=nAsi  
branch office general ledger 支店往來賬戶   `s=Z{bw  
broker 經紀人   =)iA U/*N  
brought down 接前   xa?auv!  
brought forward 接上頁   EUgKJ=jw  
budget 預算   u~'_Uqp  
by-product 副產品   ) R5[aO  
by-product sales 副產品銷售   |VyN>
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capital 股本   %|R]nB  
capital income 資本收益   tdu:imH~  
capital outlay 資本支出   }+u<w{-7/  
capital stock 股本   E2.!|u2  
capital stock certificate 股票   H#nJWe_9A  
carried down 移後   mQU t 'j4  
carried forward 移下頁   4@ny%_/  
cash 現金   -Fop<q\b  
cash account 現金賬戶   Rf=- Q %  
cash in bank 存銀行現金   4QiV@#o:  
cash on delivery 交貨收款   `!ja0Sq]U  
cash on hand 庫存現金   bG.`>   
cash payment 現金支付   pOl6x iMx  
cash purchase 現購   G-vkkNj%e  
cash sale 現沽   o9]!*Y!RA  
cashier 出?#123;員   Ck/w:i@>?  
cashiers check 本票   n{m[ j+UG  
certificate of deposit 存款單折   dg0WH_#  
certificate of indebtedness 借據   t""Y -M  
certified check 保付支票   &RHx8zScP  
certified public accountant 會計師   @lh]?|*[  
charges 費用   x;STt3M~  
charge for remittances 匯水手續費   c47.,oTo  
charter 營業執照   \K Kt&bKL  
chartered accountant 會計師   ojIGfQV  
chattles 動產   Oo>U
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check 支票   }tH_Y
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che stub 支票存根   .=Uu{F  
closed account 己結清賬戶   Je K0><  
closing 結算   H$zDk  
closing entries 結賬紀錄   ob[G3rfd@Z  
closing stock 期末存貨   2ryg3%+O  
closing the book 結賬   NZXCaciG  
columnar journal 多欄日記賬   rPifiLl A>  
combination 聯合   6\QsK96_  
commission 佣金   `@<)#9'A  
commodity 商品   eQ=6< ^KZ  
common stock 普通股   )@.0ai  
company 公司   k/Ao?R=@gI  
compensation 賠償   9}G<\ y  
compound interest 複利   h{ EnS5~  
consignee 承銷人    (S&D  
consignment 寄銷   1w 9zl}  
consignor 寄銷人   qFY>/fCP4  
consolidated balance sheet 合併資產負債表   IfCa6g<&(  
consolidated profit and loss account 合併損益表   ;T>.  
consolidation 合併   07,&weQ  
construction cost 營建成本   '@5"p.  
construction revenue 營建收入   LdX'V]ITh  
contract 合同   U)('}u=b  
control account 統制賬戶   FaG&U  
copyright 版權   CG
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corporation 公司   'FG@Rg(  
cost 成本   % )}rQqQ  
cost accounting 成本會計   !~}@Eoii4  
cost of labour 勞工成本   A=wh&X  
cost of production 生產成本   OlsD  
cost of manufacture 製造成本   (+bt{M a  
cost of sales 銷貨成本   )=#zMdK&  
cost price 成本價格   Xc
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credit 貸方   9u_D@A"aC`  
credit note 收款通知單   U/{#~P5s  
creditor 債權人   !z+'mF?V+X  
crossed check 橫線支票   sN/8OLc  
current account 往來活期賬戶   #sf1,k5'  
current asset 流動資產   BIjkW.uf  
current liability 流動負債    ByjgM`
 
current profit and loss 本期損益   FMqes5\ 3  
debit 借方   W`jKe-jF  
debt 債務   GrM`\MIO  
debtor 債務人   fRcy$  
deed 契據   p$,ZYF~  
deferred assets 遞延資產   e,@5`aYHM@  
deferred liabilities 遞延負債   aydf# [F  
delivery 交貨   mFuHZ)iQG  
delivery expense 送貨費  
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delivery order 出貨單   #>">fs]  
demand draft 即期匯票   h&EF)~G  
demand note 即期票據   Tl-Ix&37  
demurrage charge 延期費   T$o;PJc  
deposit 存款   |h2=9\:]  
deposit slip 存款單   \`>f?}4  
depreciation 折舊   -)!;45  
direct cost 直接成本   d+IN-lR(  
direct labour 直接人工   ^-qz!ib  
director 董事   xHuw ?4  
discount 折扣   J!5& Nc  
discount on purchase 進貨折扣   NPt3#k^bW  
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