[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。   %H=^U
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acceptance 承兌   ^
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account 賬戶   p}|<EL}Z9  
accountant 會計員   3PaMq6Ca  
accounting 會計   Bn*QT:SKC  
accounting system 會計制度   ;rt\  
accounts payable 應付賬款   *I`Eb7 ^  
accounts receivable 應收賬款   gyOAvx  
accumulated profits 累積利益   Q@cYHFi~+  
adjusting entry ?#123;整記錄   lYy:A%yDT  
adjustment ?#123;整   |5\: E}1  
administration expense 管理費用   zz-X5PFn  
advances 預付   j&`D{z-c~  
advertising expense 廣告費   kf_*=ER  
agency 代理   @Zfg]L{Lr  
agent 代理人   `i6q\-12n  
agreement 契約   N`7+]T  
allotments 分配數   xm> y3WC  
allowance 津貼   .Iv`B:4  
amalgamation 合併   s~ g]`/h$r  
amortization 攤銷   rz5@E  
amortized cost 應攤成本   vw/GAljflu  
annuities 年金   Y$
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applied cost 已分配成本   Q,R|VI6Co  
applied expense 已分配費用   >UV?nXP}  
applied manufacturing expense 己分配製造費用   F& ['w-n%  
apportioned charge 攤派費用   /X?%K't2r  
appreciation 漲價   e(jD[q  
article of association 公司章程   fP{IW`t}]  
assessment 課稅   0t)5KO  
assets 資產   &8hW~G>(m  
attorney fee 律師費   gflO0$i  
audit 審計   ,Un
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auditor 審計員   W(PNw2  
average 平均數   CA,2&v"  
average cost 平均成本   zO6Sl[)  
bad debt 壞賬   6tup^Rlo;$  
balance 餘額   8!7`F.BX  
balance sheet 資產負債表   %wIb@km  
bank account 銀行賬戶   #Z}YQ$g  
bank balance 銀行結存   D^A#C<Gs  
bank charge 銀行手續費   b`|,rfq^AZ  
bank deposit 銀行存款   <Mf(2`T  
bank discount 銀行貼現   }Hb_8P  
bank draft 銀行匯票   q(}
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bank loan 銀行借款   36
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bank overdraft 銀行透支   gr4JaV  
bankers acceptance 銀行承兌   C.+:FY.H  
bankruptcy 破產   9+:<RFJ  
bearer 持票人   i [6oqZ  
beneficiary 受益人   -@/!u 9l  
bequest 遺產   J%8hf%!ud  
bill 票據   MG74,D.f  
bill of exchange 匯票   r&nEM6  
bill of lading 提單   W! GUA<  
bills discounted 貼現票據  
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bills payable 應付票據   }dG>_/3  
bills receivable 應收票據   $GIup5  
board of directors 董事會   # ;<dtw  
bonds 債券   G_6!w//  
bonus 紅利   &5R-bYGW  
book value 賬面價值   3s Mmg`  
bookkeeper 簿記員   .$ 5*v  
bookkeeping 簿記   tdn|mX#  
branch office general ledger 支店往來賬戶   &p.7SPQ8/  
broker 經紀人   Klqte*!  
brought down 接前   poXT)2^)  
brought forward 接上頁   )4 'yI*  
budget 預算   }1Pv6L(o)  
by-product 副產品   >;k~B  
by-product sales 副產品銷售   !6`&0eY  
capital 股本    ie <m)  
capital income 資本收益   WRN}>]NgQ  
capital outlay 資本支出   k]yv#Pa  
capital stock 股本   tDNo; f  
capital stock certificate 股票   >RKepV(X7  
carried down 移後   ?^{Ey[)'(  
carried forward 移下頁   C<N7zMwT  
cash 現金   ib~EQ?u{  
cash account 現金賬戶   B-tLRLWn   
cash in bank 存銀行現金   . "`f~s\G  
cash on delivery 交貨收款   z2OXCZ*/  
cash on hand 庫存現金   >TS=tK  
cash payment 現金支付   c.h_&~0qf  
cash purchase 現購   :/i13FQ  
cash sale 現沽   4 zipgw  
cashier 出?#123;員   9,0}}3J  
cashiers check 本票   BmCBC,j<v>  
certificate of deposit 存款單折   -A1:S'aN-  
certificate of indebtedness 借據   ?)FY7[x.  
certified check 保付支票   k:CSH{s5{  
certified public accountant 會計師   I7jIA>ZZi  
charges 費用   W29GM -,K  
charge for remittances 匯水手續費   }r:8w*47  
charter 營業執照   ph@2[rUp  
chartered accountant 會計師   A9M/n^61  
chattles 動產   &Y$)s<u8.  
check 支票   *jo1?  
che stub 支票存根   q4ej7T8  
closed account 己結清賬戶   /5C>7BC  
closing 結算   k 1;Jkq~  
closing entries 結賬紀錄   mp17d$R-  
closing stock 期末存貨   U<U?&hB\@  
closing the book 結賬   mJS-x-@  
columnar journal 多欄日記賬   t++\ &! F  
combination 聯合   /G#W/Q  
commission 佣金   Q?-uJ1J  
commodity 商品   +)*aS+  
common stock 普通股   6>-Gi  
company 公司   =N{-lyr)  
compensation 賠償   X$ 76#x  
compound interest 複利   l[{Ci|4  
consignee 承銷人   j'&a)-Wx_  
consignment 寄銷   R|dSjEs  
consignor 寄銷人   9XW[NY#)#  
consolidated balance sheet 合併資產負債表   szD BfGd%j  
consolidated profit and loss account 合併損益表   4mF=A$Q_/  
consolidation 合併   `;#I_R_K  
construction cost 營建成本  
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construction revenue 營建收入   (JeRJ4  
contract 合同   q'<K$4_,%  
control account 統制賬戶   j0IuuJ+  
copyright 版權   f{f|frs  
corporation 公司   LX iis)1  
cost 成本   [NguQ]B.  
cost accounting 成本會計   M@O<b-  
cost of labour 勞工成本   _@ @"'  
cost of production 生產成本   \DRYqLT`  
cost of manufacture 製造成本   _D."KU|  
cost of sales 銷貨成本   9Q*zf@w  
cost price 成本價格   _c6 zzGtH  
credit 貸方   SLI358]$<  
credit note 收款通知單   ekO*(vQ~  
creditor 債權人   ?[S{kMb2  
crossed check 橫線支票   -Hu]2J)  
current account 往來活期賬戶   d)jX%Z$LC  
current asset 流動資產   !FJ_\UST0  
current liability 流動負債   407 ;M%?'A  
current profit and loss 本期損益   
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debit 借方   fO$~jxR.  
debt 債務   0Kenyn4?  
debtor 債務人   Nyo,6 AA  
deed 契據   1dX)l  
deferred assets 遞延資產   WJ(E3bb  
deferred liabilities 遞延負債   T
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delivery 交貨   vCtag]H2@  
delivery expense 送貨費   KoO\<_@";  
delivery order 出貨單   ];G$~[  
demand draft 即期匯票   NI% ()  
demand note 即期票據   @ei:/~y3  
demurrage charge 延期費   `(?x@Y>.Ht  
deposit 存款   [P"R+$"   
deposit slip 存款單   J0"<}"  
depreciation 折舊   
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direct cost 直接成本   @^93 q   
direct labour 直接人工   <y5f[HjLy  
director 董事   Ok2>%e  
discount 折扣   ceP1mO  
discount on purchase 進貨折扣   v_Y'o _  
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