[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。   dPZrX{ c  
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acceptance 承兌   ){^o"A?-:  
account 賬戶   x9Um4!/t  
accountant 會計員   zLEl/yPE  
accounting 會計   ;
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accounting system 會計制度   jez=q  
accounts payable 應付賬款   TLbnG$VQS  
accounts receivable 應收賬款   :bt;DJ@  
accumulated profits 累積利益   /vC|_G|{  
adjusting entry ?#123;整記錄   6HocF/Ye  
adjustment ?#123;整   4.Luy  
administration expense 管理費用   f_v@.vnn.  
advances 預付   8h"Val|qP  
advertising expense 廣告費   W jLy7&  
agency 代理   r,I';vm<`  
agent 代理人   FyleK+D?  
agreement 契約   CqK&J /8  
allotments 分配數   D>tex/Of3  
allowance 津貼   }#%3y&7M7  
amalgamation 合併    *-Y`7=^$  
amortization 攤銷   } )DE  
amortized cost 應攤成本   w]<V~
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annuities 年金   {jdtNtw  
applied cost 已分配成本   oA/[>\y  
applied expense 已分配費用   *Rm"3S  
applied manufacturing expense 己分配製造費用   _v=S4A#tF  
apportioned charge 攤派費用   /bm2v;  
appreciation 漲價   9O(vh(C  
article of association 公司章程   4-j3&
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assessment 課稅   _yx~t  
assets 資產   iM \3~3'  
attorney fee 律師費   V9KI?}q:W  
audit 審計   :c75*h`  
auditor 審計員   mQL
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average 平均數   S7oPdzcU-  
average cost 平均成本   _{Z!$q6,  
bad debt 壞賬   Y=G9|7*lO  
balance 餘額   T0HNld  
balance sheet 資產負債表   1f}YKT  
bank account 銀行賬戶   @6["A'h  
bank balance 銀行結存   >qE f991SZ  
bank charge 銀行手續費   )ZZjuFQJ)  
bank deposit 銀行存款   yV"k:_O{  
bank discount 銀行貼現   srS2v\1:  
bank draft 銀行匯票   <'T:9  
bank loan 銀行借款   b"4'*<=au  
bank overdraft 銀行透支   @FNaCmBX  
bankers acceptance 銀行承兌   {"v~1W)  
bankruptcy 破產   6=pE5UfT  
bearer 持票人   .4CCR[Het  
beneficiary 受益人   5:R$xgc  
bequest 遺產   ov3 FKMG?  
bill 票據   }xx"  
bill of exchange 匯票   "mk@p=d  
bill of lading 提單   ?Z^?A^; }$  
bills discounted 貼現票據   s+m3&(X  
bills payable 應付票據   \p4>onGI  
bills receivable 應收票據   YL?2gBT  
board of directors 董事會   UY5wef2sF  
bonds 債券   5S9i>B  
bonus 紅利   lIhP\:;S&  
book value 賬面價值   WHF[l1  
bookkeeper 簿記員   ()}(3>O-  
bookkeeping 簿記   $Wy(Wtrx|  
branch office general ledger 支店往來賬戶   8_ W=
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broker 經紀人   xF8U )j!  
brought down 接前   k3PFCl~e  
brought forward 接上頁   !k3 eUBF  
budget 預算   s7d4)A%  
by-product 副產品   jT'09r3P  
by-product sales 副產品銷售   kuq&8f~!  
capital 股本   @1w[~QlV  
capital income 資本收益   ?td`*n~,  
capital outlay 資本支出   8
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capital stock 股本   olv0w;s  
capital stock certificate 股票   Cg8
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carried down 移後   :kMF.9U:  
carried forward 移下頁   AAXlBY6Y-  
cash 現金   \V(w=  
cash account 現金賬戶   PQd*)6K:A  
cash in bank 存銀行現金   oNEjl V*  
cash on delivery 交貨收款   +dG3/vV  
cash on hand 庫存現金   T?g%I  
cash payment 現金支付   {1eW*9  
cash purchase 現購   <rihi:4K  
cash sale 現沽   Q]{`m  
cashier 出?#123;員   wi/qI(O!  
cashiers check 本票   3<x1s2
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certificate of deposit 存款單折   ]?7q%7-e.a  
certificate of indebtedness 借據   Yycfb  
certified check 保付支票   <*Gd0 v%  
certified public accountant 會計師   v]GQb  
charges 費用   \1He9~6  
charge for remittances 匯水手續費   V8hmfV~=]P  
charter 營業執照   9u;/l#?@T  
chartered accountant 會計師   [.Rdq]w6  
chattles 動產   L9$`zc  
check 支票   *Y':raP  
che stub 支票存根   / q| o  
closed account 己結清賬戶   2C Fgit  
closing 結算   Xaw ~Hh)  
closing entries 結賬紀錄   ,p>@:C/M  
closing stock 期末存貨   Bwc_N.w?3  
closing the book 結賬   ym8pB7E7%  
columnar journal 多欄日記賬   i7b^b>B|e  
combination 聯合   bOolBKV  
commission 佣金   9vckQCLM  
commodity 商品   z*)kK  
common stock 普通股   x~JOg57up  
company 公司   der\"?_.  
compensation 賠償   "x0/i?pqa  
compound interest 複利   DJZ$M  
consignee 承銷人   nN2huNTf:  
consignment 寄銷   8AJ#].q0F  
consignor 寄銷人   a$5
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consolidated balance sheet 合併資產負債表   @R_ON"h  
consolidated profit and loss account 合併損益表   g/4ipcG;N  
consolidation 合併   CjGQ  
construction cost 營建成本   af'gk&%  
construction revenue 營建收入   JRR,ooN*i  
contract 合同   {G+io
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control account 統制賬戶   feJl[3@tO  
copyright 版權   aH_0EBR
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corporation 公司   $H`{wJ?2(  
cost 成本   N;v]ypak  
cost accounting 成本會計   {kghZur  
cost of labour 勞工成本   | =:<[FU  
cost of production 生產成本   u}.mJDL  
cost of manufacture 製造成本   a%2K,.J  
cost of sales 銷貨成本   l<;~sag  
cost price 成本價格   Pj1k?7  
credit 貸方   e^}@X[*'#  
credit note 收款通知單   @1A.$:  
creditor 債權人   `B~zB=}  
crossed check 橫線支票   :Y|[
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current account 往來活期賬戶   &3OV|ly]  
current asset 流動資產    [a_o3  
current liability 流動負債   S%jW}v';  
current profit and loss 本期損益   Jflm-Hhsf  
debit 借方   -\7_^8 am  
debt 債務   \YSprXe  
debtor 債務人   M0T z('~s  
deed 契據   {rwT
4]4  
deferred assets 遞延資產   Qff.QI,  
deferred liabilities 遞延負債   &xpvHKJl  
delivery 交貨   (((|vI3 <  
delivery expense 送貨費   ]_j={0%  
delivery order 出貨單   \mL]xE-  
demand draft 即期匯票   =Qf{  
demand note 即期票據   T! I3.  
demurrage charge 延期費   xE{slDl  
deposit 存款   -Iis/X w:  
deposit slip 存款單   F'-XAI <3  
depreciation 折舊   TPs ]n7]:  
direct cost 直接成本   iuA_Jr  
direct labour 直接人工   K $WMrp  
director 董事   G^';9 UK  
discount 折扣   OIIA^QyV  
discount on purchase 進貨折扣   <'QI_mP*  
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