[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。   A/j'{X!z  
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acceptance 承兌   dGR #l)  
account 賬戶   1gYvp9Ma  
accountant 會計員   y ] $-:^  
accounting 會計   g^\>hjNX  
accounting system 會計制度   Ye>+  
accounts payable 應付賬款  
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accounts receivable 應收賬款   | l?*' =  
accumulated profits 累積利益   KDDx[]1Q  
adjusting entry ?#123;整記錄   jwwst\f  
adjustment ?#123;整   'w\Gd7E  
administration expense 管理費用   _
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advances 預付   f{]W*!VV-  
advertising expense 廣告費   #q?:Act  
agency 代理   Az(J@  
agent 代理人   -N2m|%B  
agreement 契約   &v+Hl ^  
allotments 分配數   9v}vCg  
allowance 津貼   S?~/ V]  
amalgamation 合併   m W4tW  
amortization 攤銷   7bkh")^  
amortized cost 應攤成本   :Ui'x8yt  
annuities 年金   Lez]{%+.`[  
applied cost 已分配成本   twPD'X!r  
applied expense 已分配費用   P?iQ{x}w~  
applied manufacturing expense 己分配製造費用   @#5 ?tk0  
apportioned charge 攤派費用   k,[[ CZ0j  
appreciation 漲價   +n<;);h  
article of association 公司章程   T\T>\&nY+|  
assessment 課稅   qNbgN{4  
assets 資產   o7:"Sl2AD  
attorney fee 律師費   v
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audit 審計   X.ZY1vO  
auditor 審計員   Otm7j>w  
average 平均數   >vQKCc|93  
average cost 平均成本   yrrP#F  
bad debt 壞賬   7!8R)m ^1[  
balance 餘額   TJ(vq]|&  
balance sheet 資產負債表   _We4%  
bank account 銀行賬戶   5cC)&}I  
bank balance 銀行結存   \YF'qWB  
bank charge 銀行手續費   5'3H$%dC  
bank deposit 銀行存款   a[V4EX1E  
bank discount 銀行貼現   0J9Ub   
bank draft 銀行匯票   to'O;f">n  
bank loan 銀行借款   DYL\=ya1  
bank overdraft 銀行透支   'ewVn1ME[  
bankers acceptance 銀行承兌   G%fNGQwT  
bankruptcy 破產   T:EUI]  
bearer 持票人   [~IFg~*,  
beneficiary 受益人   K9eu Na  
bequest 遺產   dw< b}2   
bill 票據   -gLU>I7wV  
bill of exchange 匯票   TZS:(MJ9M  
bill of lading 提單   nA XWbavY  
bills discounted 貼現票據   14rX:z  
bills payable 應付票據   17;qJ_T)  
bills receivable 應收票據   4
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board of directors 董事會   TInp6w+u  
bonds 債券   (C8r^m|A  
bonus 紅利   YH$whJ`W0  
book value 賬面價值   EN2/3~syO-  
bookkeeper 簿記員   >W@3_{0  
bookkeeping 簿記   ~px)Jd  
branch office general ledger 支店往來賬戶   q#1CmKt4R  
broker 經紀人   [5jXYqD=vj  
brought down 接前   &<S]=\  
brought forward 接上頁   $8Y|&P  
budget 預算   cP(is!  
by-product 副產品   l(
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by-product sales 副產品銷售   D,;6$Pvg^  
capital 股本   Z <vTr6?
 
capital income 資本收益   )u(Dqu\t  
capital outlay 資本支出   23[XmBf  
capital stock 股本   Y^J/jA0\B  
capital stock certificate 股票   :l?/]K  
carried down 移後   Lk]/{t0  
carried forward 移下頁   T6p2=o&p  
cash 現金   }{m.\O  
cash account 現金賬戶   V(6ovJpA0  
cash in bank 存銀行現金   LDv>hzo  
cash on delivery 交貨收款   N"o+;yR  
cash on hand 庫存現金   |+(Hia,X  
cash payment 現金支付   [+Y;w`;Fq  
cash purchase 現購   gpzZs<ST  
cash sale 現沽   
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cashier 出?#123;員   Z }Z]["q  
cashiers check 本票   CaqMLi%  
certificate of deposit 存款單折   Hs6}~d  
certificate of indebtedness 借據   tR% &.,2  
certified check 保付支票   (J/!9NS:  
certified public accountant 會計師   Wc-8j2M  
charges 費用   :yC|Q)   
charge for remittances 匯水手續費   DFF B:<  
charter 營業執照   ,2_!hm/  
chartered accountant 會計師   0ud>oh4WPR  
chattles 動產   AIa#t#8${  
check 支票   \Zms  
che stub 支票存根   _q dLA  
closed account 己結清賬戶   fE/|U|5L[  
closing 結算   iKN800^u  
closing entries 結賬紀錄   b9@VD)J0E  
closing stock 期末存貨   0vm}[a4+i;  
closing the book 結賬   sOLR*=F{  
columnar journal 多欄日記賬   PFnq:G^L  
combination 聯合   E?Ofkc$q  
commission 佣金   Q.Ljz Z  
commodity 商品   gR:21*&cz  
common stock 普通股   w_eUU)z  
company 公司   (N25.}8Y  
compensation 賠償   f.SmCgG  
compound interest 複利    @ s@67\  
consignee 承銷人   0al8%z9e@  
consignment 寄銷   @n:.D9  
consignor 寄銷人   y?s8UEC  
consolidated balance sheet 合併資產負債表   vs~lyM/  
consolidated profit and loss account 合併損益表   e
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consolidation 合併   PC}m.tE  
construction cost 營建成本   /i)1BaF  
construction revenue 營建收入   -P3;7_}]:h  
contract 合同   &,B 91H*#  
control account 統制賬戶   CD+2 w cy  
copyright 版權   Du2v,n5@  
corporation 公司  
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cost 成本   ~NtAr1  
cost accounting 成本會計   J6Q}a
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cost of labour 勞工成本   +w pe<T  
cost of production 生產成本   kbkq
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cost of manufacture 製造成本   E[RLBO[*n  
cost of sales 銷貨成本   U\Hd?&`9gz  
cost price 成本價格   H\Jpw  
credit 貸方   ;c_pa0L  
credit note 收款通知單   ^BFD -p  
creditor 債權人   h8MkfHH7{  
crossed check 橫線支票   [d_sd  
current account 往來活期賬戶   wzRIvm{  
current asset 流動資產   ?w[M{   
current liability 流動負債   g6. =(je  
current profit and loss 本期損益   >O{/%(
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debit 借方   Ag!#epi{0  
debt 債務   q;V1fogqI)  
debtor 債務人   %aszZP  
deed 契據   T?Dq2UW  
deferred assets 遞延資產   >WW5Apy[  
deferred liabilities 遞延負債   j>0~ "A  
delivery 交貨   fii\&p7z  
delivery expense 送貨費   d^w*!<8
 
delivery order 出貨單   |e@Bi#M[  
demand draft 即期匯票   >5jHgs#  
demand note 即期票據   Q4;br?2H  
demurrage charge 延期費   }bs2Rxkh  
deposit 存款   nd]AvVS  
deposit slip 存款單   plY`lqm  
depreciation 折舊   ew n/@;E  
direct cost 直接成本   (Rc0l;  
direct labour 直接人工   ;')T}wuq  
director 董事   jnoFNIW   
discount 折扣   0P_Y6w+  
discount on purchase 進貨折扣   pw7_j;}l  
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