[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。   %-r?=L  
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acceptance 承兌   WP!il(Gr  
account 賬戶   ki4Xp'IK  
accountant 會計員   dFMAh&:>  
accounting 會計   ZR6&AiL(Bj  
accounting system 會計制度   ()B7(Y  
accounts payable 應付賬款   o"4E+1qwM  
accounts receivable 應收賬款   2_.CX(kI  
accumulated profits 累積利益   e3pnk =u  
adjusting entry ?#123;整記錄   `Jqf**t  
adjustment ?#123;整   1~L
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administration expense 管理費用   :fW.-^"VP  
advances 預付   2$Wo&Q^_  
advertising expense 廣告費   UI_v3c3b  
agency 代理   4`6< {  
agent 代理人   Fq4lXlSB  
agreement 契約   j^{b^!4~}  
allotments 分配數   18rp; l{  
allowance 津貼   +8eVj#N  
amalgamation 合併   3wo'jOb  
amortization 攤銷   S<9gyW   
amortized cost 應攤成本  
X]MTaD.t  
annuities 年金   ?F25D2[(  
applied cost 已分配成本   w#rVSSXQ3  
applied expense 已分配費用   &rcdr+'  
applied manufacturing expense 己分配製造費用   |lY`9-M`I  
apportioned charge 攤派費用   '?b\F~$8   
appreciation 漲價   e]Puv)S>{8  
article of association 公司章程   <ipWMZae0F  
assessment 課稅   {H'X)n$  
assets 資產   yduuFK  
attorney fee 律師費   gz#+  
audit 審計   03C .Xh=!  
auditor 審計員   1 Lc8fP$  
average 平均數   t)KPp|&  
average cost 平均成本   !L/t
LHk+  
bad debt 壞賬   Eh:yRJ_8  
balance 餘額   1B(G]o_>!  
balance sheet 資產負債表   UL[uh@4  
bank account 銀行賬戶   SbCJ|z#?  
bank balance 銀行結存   9V.+U7\w  
bank charge 銀行手續費   ZDfS0]0F  
bank deposit 銀行存款   !@A|L#*  
bank discount 銀行貼現   3#B@83C0Z  
bank draft 銀行匯票   vWuyft*  
bank loan 銀行借款   GG*BN<(>!  
bank overdraft 銀行透支   #U:0/4 P(  
bankers acceptance 銀行承兌   |K6nOX!i  
bankruptcy 破產   }&C dsCM>2  
bearer 持票人   8cB=}XgYS  
beneficiary 受益人   oH=4m~'V  
bequest 遺產   5
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bill 票據   y>
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bill of exchange 匯票   BL7>dZOa  
bill of lading 提單   @}ZGY^  
bills discounted 貼現票據   [+_\z',u  
bills payable 應付票據   5%'o%`?i  
bills receivable 應收票據   4_WH 6Z  
board of directors 董事會   UC.8DaIPN  
bonds 債券   ]bf'  
bonus 紅利   2UQN*_  
book value 賬面價值   `..EQBM  
bookkeeper 簿記員   6<#Slw[  
bookkeeping 簿記   &:-GI)[o  
branch office general ledger 支店往來賬戶   $x/J+9Ww  
broker 經紀人   ykJ +%gla  
brought down 接前   n&(3 o6i'  
brought forward 接上頁   r!CA2iK`  
budget 預算   AwtIWH*e  
by-product 副產品   e<kpcF5{\  
by-product sales 副產品銷售   w' .'Yu6  
capital 股本   u
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capital income 資本收益   {npOlV  
capital outlay 資本支出   i[mC3ghM6,  
capital stock 股本   /F oUo   
capital stock certificate 股票   P>>f{3e.  
carried down 移後   9fCiLlI  
carried forward 移下頁   dvC0 <*V  
cash 現金   H^ESAs6  
cash account 現金賬戶   *Rz!i m|  
cash in bank 存銀行現金   tWcizj;?wK  
cash on delivery 交貨收款   K3j_C`Se  
cash on hand 庫存現金   C3]
\$  
cash payment 現金支付   9zmD6G!}t  
cash purchase 現購   6Wf*>G *h  
cash sale 現沽   4 `j,&=  
cashier 出?#123;員   i-|/2I9%  
cashiers check 本票   )r-T=  
certificate of deposit 存款單折   pM1=UF  
certificate of indebtedness 借據   c
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certified check 保付支票   9yO{JgKA  
certified public accountant 會計師   USlF+RY@3L  
charges 費用   s@/B*r9  
charge for remittances 匯水手續費   &19lk   
charter 營業執照   JHnk%h0  
chartered accountant 會計師   .`:oP&9r  
chattles 動產   @$2`DI{_^  
check 支票   Pn~pej5'K  
che stub 支票存根   d/"gq}NT  
closed account 己結清賬戶   zv8aV2?D  
closing 結算   Bu*W1w\  
closing entries 結賬紀錄   !%SdTaC{T  
closing stock 期末存貨   !l sy&6  
closing the book 結賬   0sq=5 BnO  
columnar journal 多欄日記賬   sURUQ H  
combination 聯合   QCZ,K"y  
commission 佣金   O|A~dj`  
commodity 商品   9^6|ta0;0  
common stock 普通股   ;u4@iN}p  
company 公司   :DS2zA  
compensation 賠償   'w>uF g1.  
compound interest 複利   L,s|gtv  
consignee 承銷人   0"wbcAh)  
consignment 寄銷   W}#QKZ)MB  
consignor 寄銷人   4d{"S02h  
consolidated balance sheet 合併資產負債表   X ,V= od>  
consolidated profit and loss account 合併損益表   9}K(Q=
 
consolidation 合併   =:t@;y  
construction cost 營建成本   EM>c%BH<N  
construction revenue 營建收入   @&nx;K6h  
contract 合同   'sT}DX(7M  
control account 統制賬戶   2?#y |/  
copyright 版權   |TQe dC  
corporation 公司   P#vv+]/  
cost 成本   [[Jv)?jm  
cost accounting 成本會計   J4Q)`Y\~  
cost of labour 勞工成本   ~:P8g<w  
cost of production 生產成本   $71D)*{P  
cost of manufacture 製造成本   wiK@o$S-  
cost of sales 銷貨成本   r| 6S  
cost price 成本價格   G#9o?  
credit 貸方   'O\d<F.c$2  
credit note 收款通知單   f)u*Q!BDD  
creditor 債權人   u8{@PlS  
crossed check 橫線支票   nN_94 ZqS<  
current account 往來活期賬戶   +O.&64(
 
current asset 流動資產   ne!j%9Ar  
current liability 流動負債   [9YlLL@  
current profit and loss 本期損益   .,d$%lN  
debit 借方   SoXX}<~E4  
debt 債務   `JY>v io  
debtor 債務人   XNkQk0i;g&  
deed 契據   tF;& x g  
deferred assets 遞延資產   q>(I*=7  
deferred liabilities 遞延負債   ulz\x2[Pf  
delivery 交貨   s= GOB"G  
delivery expense 送貨費   ^ 2Fs)19R  
delivery order 出貨單   (>+k3  
demand draft 即期匯票   MQbNWUi  
demand note 即期票據   QYf/tQg$  
demurrage charge 延期費   #(26t _a  
deposit 存款   x|,aV=$o  
deposit slip 存款單   5m%baf2_  
depreciation 折舊   .JD4gF2N  
direct cost 直接成本   P"~qio-  
direct labour 直接人工   5 vu_D^Q  
director 董事   =?`y(k4a  
discount 折扣   DO1N`7@o  
discount on purchase 進貨折扣   nY"rqILX?  
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