[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。   I0= NaZ7  
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acceptance 承兌   V1=*z  
account 賬戶   Bo_ym36N  
accountant 會計員   v[k5.\No  
accounting 會計   6iezLG 5  
accounting system 會計制度   Bn wzcl  
accounts payable 應付賬款   7hNb/O004  
accounts receivable 應收賬款   **_&i!dtL  
accumulated profits 累積利益   |?m` xO  
adjusting entry ?#123;整記錄   <!^ [~`  
adjustment ?#123;整   }E<^gAh}  
administration expense 管理費用   E;\M1(\u  
advances 預付   7()?C}Ni-  
advertising expense 廣告費   _uxPx21g}  
agency 代理   "A
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agent 代理人   =ZYThfAEw  
agreement 契約   SqPtWEq@P  
allotments 分配數   &rq{v!=7  
allowance 津貼   D}mL7d1  
amalgamation 合併   8pZ<9t'  
amortization 攤銷   %"3 )TN4  
amortized cost 應攤成本   H
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annuities 年金   &&8'0.M{  
applied cost 已分配成本   #} ,x @]
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applied expense 已分配費用   n
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applied manufacturing expense 己分配製造費用   TvhJVVQ+?  
apportioned charge 攤派費用   %FkLQ+v/<  
appreciation 漲價   ,i}|5ozj4  
article of association 公司章程   x4?10f(9=  
assessment 課稅   U\<-mXv  
assets 資產   hXL|22>w<  
attorney fee 律師費   O_,O,1  
audit 審計   ".2K9j7$  
auditor 審計員   Wsz0yHD[`  
average 平均數   *MM#Z?mP  
average cost 平均成本   'VnwG  
bad debt 壞賬   6DF  
balance 餘額   m9$:9yRm  
balance sheet 資產負債表   eb:A1f4L  
bank account 銀行賬戶   xh9qg0d  
bank balance 銀行結存   ;<Q dy` T  
bank charge 銀行手續費   D#rrW?-z  
bank deposit 銀行存款   {")\0|2\x  
bank discount 銀行貼現   Un=a fX?j  
bank draft 銀行匯票   )najO*n  
bank loan 銀行借款   T|4snU2M  
bank overdraft 銀行透支   Pe7e?79  
bankers acceptance 銀行承兌   /I{R23o  
bankruptcy 破產   %CH6lY=lI  
bearer 持票人   +c,[ Q  
beneficiary 受益人   ^QL 877  
bequest 遺產    mw$ Y  
bill 票據   >9K//co"of  
bill of exchange 匯票   W:s@L#-  
bill of lading 提單   }p3 b#fAr  
bills discounted 貼現票據   %e%7oqR?  
bills payable 應付票據   'ig, ATY  
bills receivable 應收票據   htJuGfDx1  
board of directors 董事會   YcM;S  
bonds 債券   b{[*N  
bonus 紅利   y;`eDS'0.N  
book value 賬面價值   'imU`zeo  
bookkeeper 簿記員   PXYE;*d(  
bookkeeping 簿記   Fz"ff4Bx [  
branch office general ledger 支店往來賬戶   /XpSe<3  
broker 經紀人   4MvC]_&  
brought down 接前   RIy\u>  
brought forward 接上頁   o# hI5  
budget 預算   yY=<'{!  
by-product 副產品   a5c'V   
by-product sales 副產品銷售   2W$lQ;iO  
capital 股本   .KA V)So"  
capital income 資本收益   D'i6",Z>  
capital outlay 資本支出   R,0Oq5  
capital stock 股本   Z5)eREi=  
capital stock certificate 股票   Wr%7~y*K  
carried down 移後   KFhG(  
carried forward 移下頁   p8>%Mflf  
cash 現金   d0UZ+ RR#  
cash account 現金賬戶   }[=YU%[o:  
cash in bank 存銀行現金   bKz{wm%
 
cash on delivery 交貨收款   \HSicV#i  
cash on hand 庫存現金   &9B_/m3  
cash payment 現金支付   A" !n1P
 
cash purchase 現購   3)E(RyQA3  
cash sale 現沽    H!eh J$[  
cashier 出?#123;員   %J P!{mqj  
cashiers check 本票   @EZ>f5IO+  
certificate of deposit 存款單折   d<T%`:s<  
certificate of indebtedness 借據   (cV  
certified check 保付支票   JZx%J)  
certified public accountant 會計師   l)Mh2lA,=  
charges 費用   2P}I'4C-  
charge for remittances 匯水手續費   _Z#eS/,O@  
charter 營業執照   I,P!@  
chartered accountant 會計師   6Z
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chattles 動產   Rt4di^v  
check 支票   f%K e8'&  
che stub 支票存根   &HF]\`RNr  
closed account 己結清賬戶   TmP8q  
closing 結算   n <R \w''x  
closing entries 結賬紀錄   Yn<)k_kp  
closing stock 期末存貨   g [L  
closing the book 結賬   r*d Q5 _  
columnar journal 多欄日記賬   TA;,>f*  
combination 聯合   Z3;=w%W  
commission 佣金    i^/54  
commodity 商品   JMsHK,(  
common stock 普通股   >]/dOH,A  
company 公司   P\(30  
compensation 賠償   I'A:J  
compound interest 複利   l>Av5g)  
consignee 承銷人   mxL;;-  
consignment 寄銷   0xP:9rm  
consignor 寄銷人   fv?45f  
consolidated balance sheet 合併資產負債表   o;;,iHu*  
consolidated profit and loss account 合併損益表   a <p %hY3  
consolidation 合併   
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construction cost 營建成本   qJ Gm8^b-  
construction revenue 營建收入   K%2I
  
contract 合同   ptR  
control account 統制賬戶   .mt^m   
copyright 版權   AU`OESSI  
corporation 公司   ;,`]O!G:P  
cost 成本   Czh8zB+r  
cost accounting 成本會計   C'<'7g4  
cost of labour 勞工成本   ^pw7o6}  
cost of production 生產成本   ZR mPP  
cost of manufacture 製造成本   04\Ta  
cost of sales 銷貨成本   8p,>y(o  
cost price 成本價格   P# bm uCOS  
credit 貸方   ;tr)=)q&  
credit note 收款通知單   j kCH i@  
creditor 債權人   <G9<"{  
crossed check 橫線支票   88YC0!Ni  
current account 往來活期賬戶   I~k=3,7<  
current asset 流動資產   UL
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current liability 流動負債   D;C5,rNt  
current profit and loss 本期損益   a
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debit 借方   Hn^sW LT  
debt 債務   X|)Il8  
debtor 債務人   j
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deed 契據   k(9s+0qe  
deferred assets 遞延資產   >3$uu+p1F  
deferred liabilities 遞延負債   ZI y(<0  
delivery 交貨   ck~ '`<7  
delivery expense 送貨費   ir+8:./6  
delivery order 出貨單   1:5P%$?b  
demand draft 即期匯票   PHQcst W  
demand note 即期票據   )u Q vt-  
demurrage charge 延期費   v?{vg?vI  
deposit 存款   vVdxi9yk  
deposit slip 存款單   U,d2DAvt  
depreciation 折舊   {[lx!QF 8&  
direct cost 直接成本   M;
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direct labour 直接人工   7_7xL(F/  
director 董事   vcV!K^M-  
discount 折扣   F]0Jwm{  
discount on purchase 進貨折扣   !,R  
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