[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。   hYx^D>}]  
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acceptance 承兌   mQ)l`
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account 賬戶   "@Fxfd+Ot  
accountant 會計員   ;#Nci%<J\  
accounting 會計   =1uI >[aN  
accounting system 會計制度   Y f9L~K  
accounts payable 應付賬款   @TT[H*,  
accounts receivable 應收賬款   rGO3  
accumulated profits 累積利益   u-<s@^YG  
adjusting entry ?#123;整記錄   od|.E$B  
adjustment ?#123;整   O`| ri5d  
administration expense 管理費用   *GMRu,u2  
advances 預付   (\_d'Js(;  
advertising expense 廣告費   (/BkwbJyE  
agency 代理   [!$>:_Vq/  
agent 代理人   YDL)F<Y  
agreement 契約   N:zSJW`1  
allotments 分配數   y2>]gX5  
allowance 津貼   !Hg#c!eOg  
amalgamation 合併   Uh}yHD`K  
amortization 攤銷   ;RYKqUE  
amortized cost 應攤成本   G 0 yt%qHE  
annuities 年金   {,-#;A*yW  
applied cost 已分配成本   gA*zFhGVS7  
applied expense 已分配費用   V19*~v=u  
applied manufacturing expense 己分配製造費用   K!mgh7Dx  
apportioned charge 攤派費用   "+60B0>sc  
appreciation 漲價   S]a$w5ZP  
article of association 公司章程   bL%)k61G_v  
assessment 課稅   Li^V?  
assets 資產   Ks-><-2+N  
attorney fee 律師費   |^&e\8>.   
audit 審計   : Dlk`?  
auditor 審計員   }mK_d9dx  
average 平均數   +d96Z^KUhv  
average cost 平均成本   VP&lWPA}\$  
bad debt 壞賬   ~+hG}7(:  
balance 餘額   R&A.F+Zgt  
balance sheet 資產負債表   }Q _i#e(S  
bank account 銀行賬戶   :|TBsd|/x  
bank balance 銀行結存   )*B.y|b#  
bank charge 銀行手續費   04TV./uA  
bank deposit 銀行存款   xcA`W|M  
bank discount 銀行貼現   <Th.}=  
bank draft 銀行匯票   j3U8@tuG  
bank loan 銀行借款   NgKNT}JDv  
bank overdraft 銀行透支   FS0SGBo  
bankers acceptance 銀行承兌   +{Ttv7l_2  
bankruptcy 破產   1+Oo Qs  
bearer 持票人   BVDo5^&W  
beneficiary 受益人   jLg4_N1SD  
bequest 遺產   ;8UHPDnst  
bill 票據   uNjy& I:  
bill of exchange 匯票   $hapSrS  
bill of lading 提單   2vLn#  
bills discounted 貼現票據   XR(kR{yo  
bills payable 應付票據   o/#e y  
bills receivable 應收票據   3l y|y{M",  
board of directors 董事會   BN0))p  
bonds 債券   ;pJ7k23(  
bonus 紅利   GzX@Av$  
book value 賬面價值   n&^Rs)%v  
bookkeeper 簿記員   L`BLkDm  
bookkeeping 簿記   *(J<~:V?  
branch office general ledger 支店往來賬戶   \}5\^&}_  
broker 經紀人   D KOdqTW  
brought down 接前   ~rD* Y&#.  
brought forward 接上頁   Z3Y%VHB_F(  
budget 預算   AiuF3`Xa  
by-product 副產品   D*b> l_  
by-product sales 副產品銷售   7ORwDR,`5  
capital 股本   / wEr>[8S  
capital income 資本收益   JP#m}W  
capital outlay 資本支出   GCrMrZ6  
capital stock 股本   7J\I%r  
capital stock certificate 股票   %tpjy,
 
carried down 移後   ) E5ax~  
carried forward 移下頁   }wn GO r  
cash 現金   q^gd1K<N  
cash account 現金賬戶   f_}55?i0  
cash in bank 存銀行現金   u >x2  
cash on delivery 交貨收款   g\2Y605DM  
cash on hand 庫存現金   6d,"GT  
cash payment 現金支付   k5^'
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cash purchase 現購   'O CVUF,  
cash sale 現沽   6_X Teu  
cashier 出?#123;員   Zscmc;G  
cashiers check 本票   o9JJ_-O"  
certificate of deposit 存款單折   >t.I,Zn  
certificate of indebtedness 借據   uu HWN|  
certified check 保付支票   u4%-e)$X  
certified public accountant 會計師   'kp:yI7w  
charges 費用   n{M!l\1  
charge for remittances 匯水手續費   VXC_Y  
charter 營業執照   !r$/-8b  
chartered accountant 會計師   ~s+\Y/@A  
chattles 動產  
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check 支票   RP6QS)|  
che stub 支票存根   =r`>tWs
  
closed account 己結清賬戶   /Z-|E  
closing 結算   W Qe>1   
closing entries 結賬紀錄   qz?9:"~$C  
closing stock 期末存貨   O -@7n0  
closing the book 結賬   V;.=O}Lr  
columnar journal 多欄日記賬   _bW#* Y5  
combination 聯合   p=p
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commission 佣金   u)%J5TR.Y  
commodity 商品   pj'Yv  
common stock 普通股   K@+&5\y]  
company 公司   d^4!=^HN  
compensation 賠償   [(]uin+9Q  
compound interest 複利   l]GLkE  
consignee 承銷人   i9$ -lk  
consignment 寄銷   q^EG'\<^  
consignor 寄銷人   .^uNzN~  
consolidated balance sheet 合併資產負債表   +hi!=^b]  
consolidated profit and loss account 合併損益表   NU81 V0:jG  
consolidation 合併   -K PbA`j+  
construction cost 營建成本   5s8k^n"A  
construction revenue 營建收入   e_7a9:2e  
contract 合同   p9fx~[_5/  
control account 統制賬戶   [Qr#JJ  
copyright 版權   .a?GC(  
corporation 公司   u`7\o~$  
cost 成本   o[aRG7C  
cost accounting 成本會計   DdPU\ ZWR  
cost of labour 勞工成本   rqSeh/<iD  
cost of production 生產成本   ^C_ ;uz  
cost of manufacture 製造成本   G8H=xr#  
cost of sales 銷貨成本   7
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cost price 成本價格   :D;BA  
credit 貸方   J&2cf#  
credit note 收款通知單   "p0e6Z=  
creditor 債權人   \K55|3~R  
crossed check 橫線支票   ZE#A?5lb  
current account 往來活期賬戶   ^_n(>$ EK  
current asset 流動資產   ~Cm_=[  
current liability 流動負債   U%_B gLwy%  
current profit and loss 本期損益   VM88#^  
debit 借方   J.35Ad1hM  
debt 債務   AfB,`l`k  
debtor 債務人   22(7rUkI  
deed 契據   XC%u`UG  
deferred assets 遞延資產   b
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deferred liabilities 遞延負債   PF~w$ eeQ  
delivery 交貨   wa2?%y_G  
delivery expense 送貨費   M*$#j|  
delivery order 出貨單   V9bn  
demand draft 即期匯票   <>%2HRn<u  
demand note 即期票據   "MOM@4\  
demurrage charge 延期費   =~15q=XY0  
deposit 存款   nW
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deposit slip 存款單   xim'TVwvC  
depreciation 折舊   B'SLyf  
direct cost 直接成本   }fU"s"  
direct labour 直接人工   =*>ri  
director 董事   b"k1N9  
discount 折扣   *:}9(8d  
discount on purchase 進貨折扣   ,%6!8vX  
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