[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。   <BdC#t:*L  
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acceptance 承兌   IpKI6[2{`f  
account 賬戶   e&mTaCLG  
accountant 會計員   xKT;1(Mk  
accounting 會計   ? ]} =4  
accounting system 會計制度   <rU+{&FKNL  
accounts payable 應付賬款   cvpZF5mL]U  
accounts receivable 應收賬款   E*v+@rv  
accumulated profits 累積利益   09iD| $~  
adjusting entry ?#123;整記錄   'Rv.6>xqc  
adjustment ?#123;整   +xr;X 9  
administration expense 管理費用   ?.MlP,/K  
advances 預付   B]>rcjD  
advertising expense 廣告費   )_l(WF.  
agency 代理   +:J:S"G  
agent 代理人   b#S-u }1PE  
agreement 契約   B+'w'e$6  
allotments 分配數   fKs3H?|  
allowance 津貼   G<~P||Lu^  
amalgamation 合併   UwDoueXs  
amortization 攤銷   $BOIa  
amortized cost 應攤成本   RS7J~Q  
annuities 年金   .4=A:9  
applied cost 已分配成本   ~}G#ys\1  
applied expense 已分配費用   H .sfM   
applied manufacturing expense 己分配製造費用   'f.
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apportioned charge 攤派費用   J=#9eW  
appreciation 漲價   k{\a_e`  
article of association 公司章程   2bpFQ8q  
assessment 課稅   <@v|~AO4~  
assets 資產   iz`ys.Fu  
attorney fee 律師費   u3PM 7z!~  
audit 審計   t\ 9Y)d  
auditor 審計員   =?hbi]  
average 平均數   .R@euIva
 
average cost 平均成本   m&Y?]nbq  
bad debt 壞賬   ksqb& ux6  
balance 餘額   !j0iLYo(*  
balance sheet 資產負債表   &Qv%~dvW  
bank account 銀行賬戶   ?z
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bank balance 銀行結存   t3.I ` Z  
bank charge 銀行手續費   S|BS;VY  
bank deposit 銀行存款   8w3Wy<}y  
bank discount 銀行貼現   VmTgD96  
bank draft 銀行匯票   R9Y{kk0M  
bank loan 銀行借款   u%CJjy  
bank overdraft 銀行透支   m gBxcmv  
bankers acceptance 銀行承兌   Nb
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bankruptcy 破產   CDFkH  
bearer 持票人   uU8L93  
beneficiary 受益人   gL wNHS  
bequest 遺產   jTok1k  
bill 票據   ">R`S<W  
bill of exchange 匯票   9
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bill of lading 提單   CSE!Abg  
bills discounted 貼現票據   1h?:gOig  
bills payable 應付票據   StMvz~  
bills receivable 應收票據   GF*E+/ ;  
board of directors 董事會   h56s~(?O  
bonds 債券   @<p9O0  
bonus 紅利   4"V6k4i5  
book value 賬面價值   C2K<CDVw  
bookkeeper 簿記員   V5]\|?=  
bookkeeping 簿記   V5d|Lpm  
branch office general ledger 支店往來賬戶   ; 5!8LmZ0#  
broker 經紀人   8
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brought down 接前   <V4"+5cJ8  
brought forward 接上頁   O  u{|o0  
budget 預算   Um I,
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by-product 副產品   g7]g0*gxXW  
by-product sales 副產品銷售   q%Lw#f  
capital 股本   h,2?+}Fn  
capital income 資本收益   yTU'voE.|  
capital outlay 資本支出   r W w.(l  
capital stock 股本   }+ TA+;  
capital stock certificate 股票   xh!aB6m8R  
carried down 移後   7Y*Q)DDy  
carried forward 移下頁   :j% B(@b  
cash 現金   %lN4"jtx  
cash account 現金賬戶   ?}U l(  
cash in bank 存銀行現金   2v1dSdX,W  
cash on delivery 交貨收款   qnU$Pd  
cash on hand 庫存現金   hKFB=U  
cash payment 現金支付   3_c4+u"6  
cash purchase 現購   Zq\ p%AU9  
cash sale 現沽   is=|rY9$  
cashier 出?#123;員   _1HEGX\  
cashiers check 本票   H?dEgubg7]  
certificate of deposit 存款單折   <p8>"~R  
certificate of indebtedness 借據   ~DK=&hCd!  
certified check 保付支票   { :_qa|  
certified public accountant 會計師   R~XNF/QMl  
charges 費用   +Ram%"Zwh  
charge for remittances 匯水手續費   x9H qc9q  
charter 營業執照    2dBjc{  
chartered accountant 會計師   'lR
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chattles 動產   <e'l"3+9(  
check 支票   ~1.~4~um  
che stub 支票存根   L~L]MC&  
closed account 己結清賬戶   >U')ICD~  
closing 結算   3x~AaC.j  
closing entries 結賬紀錄   m_>~e}2'A  
closing stock 期末存貨   xT3l>9i  
closing the book 結賬   ?nx 1{2[  
columnar journal 多欄日記賬   ou'|e"tI  
combination 聯合   Xw9"wAj  
commission 佣金   fm^)u"  
commodity 商品   5%(xZ  6  
common stock 普通股  
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company 公司   v`u>;S_  
compensation 賠償   3`Q>s;DjIU  
compound interest 複利   5v-o2  
consignee 承銷人   vke]VXU9z  
consignment 寄銷   55|.MXzq  
consignor 寄銷人   {Ng HH]]O  
consolidated balance sheet 合併資產負債表   .(8eWc YK  
consolidated profit and loss account 合併損益表   G@]|/kN1y  
consolidation 合併   d9uT*5f  
construction cost 營建成本   Y@M l}43  
construction revenue 營建收入   h2Jdcr#@FF  
contract 合同   [=I==?2`X  
control account 統制賬戶   'QEQyJ0EB  
copyright 版權   vE+OL8V  
corporation 公司   z[ N_3n  
cost 成本   >iB-gj}>X  
cost accounting 成本會計   Q\<^ih51  
cost of labour 勞工成本   2T#>66^@q  
cost of production 生產成本   }X*.Vv A  
cost of manufacture 製造成本   @IwVR  
cost of sales 銷貨成本   fTc,"{  
cost price 成本價格   VNLggeX'U  
credit 貸方   db.E-@W.OI  
credit note 收款通知單   -}2e+DyAy  
creditor 債權人   wC[Bh^]  
crossed check 橫線支票   t#[u X?  
current account 往來活期賬戶   az ?2  
current asset 流動資產   y[@<goT  
current liability 流動負債   9ApGn!
`  
current profit and loss 本期損益   #5.L%F  
debit 借方   6 bnuC  
debt 債務   ec` $2u  
debtor 債務人   b/Z0{38  
deed 契據   1z[GYRSt  
deferred assets 遞延資產   "ZyWU f   
deferred liabilities 遞延負債   ~_Mz05J-\_  
delivery 交貨   4?^t=7N  
delivery expense 送貨費   \V,;F!*#G  
delivery order 出貨單   +~A<&7[}  
demand draft 即期匯票   zx{O/v KG  
demand note 即期票據   (e;9,~u)  
demurrage charge 延期費   :+>:>$ao  
deposit 存款   nu#_,x<LS  
deposit slip 存款單   'qg q8  
depreciation 折舊   #D{//P|;  
direct cost 直接成本   ly]n2RK  
direct labour 直接人工   rpT{0>5  
director 董事   ' {:Yg3K  
discount 折扣   W<D(M.61A  
discount on purchase 進貨折扣   :J}@*>c  
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