[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。   aizJ&7(>  
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acceptance 承兌   `N}aV
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account 賬戶   m9=93W?   
accountant 會計員   8B`w!@hf  
accounting 會計   HfPu~P  
accounting system 會計制度   q4T98s2J  
accounts payable 應付賬款   #|"M  
accounts receivable 應收賬款   $KVCEe!X  
accumulated profits 累積利益   KG=57=[  
adjusting entry ?#123;整記錄   ElA(1o|9I  
adjustment ?#123;整   Ya&\b 6  
administration expense 管理費用   P:>]a$Is  
advances 預付   L.s$|%  
advertising expense 廣告費   der\"?_.  
agency 代理  
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agent 代理人   =[:pm)  
agreement 契約   sOO_J!bblP  
allotments 分配數   {O6yJckH  
allowance 津貼   /E-sg, k  
amalgamation 合併   }60/5HNr  
amortization 攤銷   G ?Hx"3:?  
amortized cost 應攤成本   iN9G`qF3!Q  
annuities 年金   X7rsO^}W  
applied cost 已分配成本   I8/tD|3  
applied expense 已分配費用   4(dgunP  
applied manufacturing expense 己分配製造費用   Bm5\*Xd1(  
apportioned charge 攤派費用   ^kK% 8 u  
appreciation 漲價   T0{X,  
article of association 公司章程   &^7(?C'u  
assessment 課稅   f28bBuv1?  
assets 資產   h])oo:u'/Q  
attorney fee 律師費   ,1B`Ve  
audit 審計   f@ILC=c<  
auditor 審計員   YrsE 88QqI  
average 平均數   w$Z%RF'p  
average cost 平均成本   =gB8(1g8  
bad debt 壞賬   ffMk.Sq
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balance 餘額   OtbPrF5  
balance sheet 資產負債表   :Y|[
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bank account 銀行賬戶   iS< ^MD  
bank balance 銀行結存   B- D&1gO  
bank charge 銀行手續費   :'FCeS9  
bank deposit 銀行存款   X"sJiFS  
bank discount 銀行貼現   z%1& t4$  
bank draft 銀行匯票   + {#L,0t  
bank loan 銀行借款   7GvMKtuSK  
bank overdraft 銀行透支   w*]FJ-b<.j  
bankers acceptance 銀行承兌   h'+F'1=  
bankruptcy 破產   "d`u#YmR  
bearer 持票人   x!6<7s  
beneficiary 受益人   Ciy%7_~\  
bequest 遺產   pL . 0_  
bill 票據   L&d.&,CNs'  
bill of exchange 匯票   !4 T!@"#  
bill of lading 提單   Iw^Q>MrT  
bills discounted 貼現票據   s!S_Bt):3  
bills payable 應付票據   D/afa8>LQH  
bills receivable 應收票據   xf{ZwS%X  
board of directors 董事會   S!n?b|_  
bonds 債券   {.?pl]Zl6  
bonus 紅利   D"2bgw  
book value 賬面價值   1xr2x;  
bookkeeper 簿記員   1Ko4O)L]&  
bookkeeping 簿記   ' &3,qT  
branch office general ledger 支店往來賬戶   I
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broker 經紀人   E $P?%<o  
brought down 接前   ^]D+H9Tl  
brought forward 接上頁   e<qfM&*  
budget 預算   Z6-ZAS(>m  
by-product 副產品   p:)=i"uL  
by-product sales 副產品銷售   RL)~J4Y  
capital 股本   5,4m_fBoW  
capital income 資本收益   CvR-lKV<  
capital outlay 資本支出   dtE"1nR  
capital stock 股本   7%W1M@  
capital stock certificate 股票   =kf"%vF V  
carried down 移後   {VXucGI|  
carried forward 移下頁   &F:.OVzX  
cash 現金   ! ,0  
cash account 現金賬戶   ?bpVdm!  
cash in bank 存銀行現金   ` Z/ MQ  
cash on delivery 交貨收款   &E1m{gB(  
cash on hand 庫存現金   4U16'd  
cash payment 現金支付  
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cash purchase 現購   /2 hk 9XM  
cash sale 現沽   l|{[vZpT  
cashier 出?#123;員   (tX)r4VU  
cashiers check 本票   gX7R-&[UD  
certificate of deposit 存款單折   1+ Uem  
certificate of indebtedness 借據  
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certified check 保付支票   K- $,:28  
certified public accountant 會計師   !{{gL=_@  
charges 費用   =6+99<G|%M  
charge for remittances 匯水手續費   c-v-UO%  
charter 營業執照   rLE+t(x(0  
chartered accountant 會計師   T--%UZD]W  
chattles 動產   \*Yr&Lm  
check 支票   }'faf{W  
che stub 支票存根   ?D6|~k i  
closed account 己結清賬戶   l^$'6q"  
closing 結算   >x3lA0m  
closing entries 結賬紀錄   Zzj CS2U  
closing stock 期末存貨   4 R(m$!E!  
closing the book 結賬   N|Ag8/2 A  
columnar journal 多欄日記賬   ,tcUJ}l  
combination 聯合   .ANR |G  
commission 佣金   RKE"}|i+S  
commodity 商品   =*I|z+  
common stock 普通股   VX82n,'=t  
company 公司    jr_z ?  
compensation 賠償   5&h">_j  
compound interest 複利   {~uTi>U  
consignee 承銷人   t=xEUOQAn  
consignment 寄銷   M0~%[nX  
consignor 寄銷人   9X%: ){  
consolidated balance sheet 合併資產負債表   :enR8MS  
consolidated profit and loss account 合併損益表   U4^c{KWS  
consolidation 合併   dq`{fqGl  
construction cost 營建成本   wwywiFj  
construction revenue 營建收入   xb<|m2<)H  
contract 合同   AFm9"mQrw  
control account 統制賬戶   beC%Tnb7  
copyright 版權   %Zbm%YaW5  
corporation 公司   Je6w
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cost 成本   jU7[z$GX  
cost accounting 成本會計   l_yF;5|?z  
cost of labour 勞工成本   zL9~gJ  
cost of production 生產成本   mJ=V<_  
cost of manufacture 製造成本   E5@=LS  
cost of sales 銷貨成本   KYtCN+vsG  
cost price 成本價格   80_w_i+  
credit 貸方   V-@4s}zX  
credit note 收款通知單   LiV&47e*>  
creditor 債權人   _@!vF,Wcf  
crossed check 橫線支票   Btm_S\1  
current account 往來活期賬戶   83SK<V6  
current asset 流動資產   <Q/)SN6_E  
current liability 流動負債   VXWV Pj#  
current profit and loss 本期損益   e\cyiW0  
debit 借方   op5`#{  
debt 債務   R-9o3TPa  
debtor 債務人   :;yrYAyT3  
deed 契據   Q,^/Lm|]k  
deferred assets 遞延資產   yDK
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deferred liabilities 遞延負債   `D |/g;  
delivery 交貨   DAP/  
delivery expense 送貨費   2/folTR7  
delivery order 出貨單   y|KQ`;  
demand draft 即期匯票   ThgJ '  
demand note 即期票據   =>`zk^  
demurrage charge 延期費   GRbbU#/=G  
deposit 存款   vN\[2r%S  
deposit slip 存款單   qbfX(`nS  
depreciation 折舊   -5+Yz9pv[  
direct cost 直接成本   }Le]qoW['  
direct labour 直接人工   9N'fU),I  
director 董事   wCg7JW#  
discount 折扣  
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discount on purchase 進貨折扣   t#|R"Q#  
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