[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。   txFcV  
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acceptance 承兌   1pJ
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account 賬戶   U`kO<ztk  
accountant 會計員   U*cWNn:."  
accounting 會計   +O?`uV  
accounting system 會計制度   n|Gw?@CU7  
accounts payable 應付賬款   ; -,VJC Pi  
accounts receivable 應收賬款   #|^yWw^  
accumulated profits 累積利益   'da$i  
adjusting entry ?#123;整記錄   <hB~| a<#  
adjustment ?#123;整   ~4=XYYcka  
administration expense 管理費用   k!ac_}&NNv  
advances 預付   ?(E?oJ)(  
advertising expense 廣告費   k5
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agency 代理   :~LOw}N!aQ  
agent 代理人   ?V$@2vBVX4  
agreement 契約   3 adF) mh  
allotments 分配數  
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allowance 津貼   41#YtZ  
amalgamation 合併   22gh,e2o  
amortization 攤銷   2^ kK2D$o  
amortized cost 應攤成本   fk'DJf[M  
annuities 年金   .Dt.7G  
applied cost 已分配成本   jFGY`9Zw0  
applied expense 已分配費用   0khAi|PY  
applied manufacturing expense 己分配製造費用   <~P([5  
apportioned charge 攤派費用   n~'cKy)m  
appreciation 漲價   *#
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article of association 公司章程   H':0  
assessment 課稅   ~NBlJULS  
assets 資產   Bt(U,nFB  
attorney fee 律師費   T~)zgu%q_  
audit 審計   i?IV"*Ob1N  
auditor 審計員   eJ_$Etc  
average 平均數   Py~N.@(:1u  
average cost 平均成本   M(#]NTr ~4  
bad debt 壞賬   3im2 `n  
balance 餘額   "fWm{;  
balance sheet 資產負債表   ^k4 n  
bank account 銀行賬戶   /A>1TPb09"  
bank balance 銀行結存   G

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bank charge 銀行手續費   V u1|5  
bank deposit 銀行存款   *(j-jbA  
bank discount 銀行貼現   ;;<[_gp,E  
bank draft 銀行匯票   =`MMB|{6  
bank loan 銀行借款   *FC26_pH  
bank overdraft 銀行透支   Rq,Fp/  
bankers acceptance 銀行承兌   Xf*}V+&WN  
bankruptcy 破產   T74."Lo#  
bearer 持票人   +Q&CIo  
beneficiary 受益人   Yy4l -}"  
bequest 遺產   S@6 :H"  
bill 票據   {!37w[s~  
bill of exchange 匯票   % QI6`@Y"  
bill of lading 提單   d1hXzJs  
bills discounted 貼現票據   HVaKy+RU  
bills payable 應付票據   1j\wvPLr  
bills receivable 應收票據   QI{<q<  
board of directors 董事會   &WHK|bl  
bonds 債券   Rv@( [rn+  
bonus 紅利   $S2kc$'F  
book value 賬面價值   c%x.cbu>  
bookkeeper 簿記員   a 8.Xy])!  
bookkeeping 簿記   {14sI*b16  
branch office general ledger 支店往來賬戶   nWsR;~pK  
broker 經紀人   n_1,-(t  
brought down 接前   -r@/8"  
brought forward 接上頁   k{ibD5B  
budget 預算   sT+\ z  
by-product 副產品   Su/}OS\R  
by-product sales 副產品銷售   9Lqo^+0)\  
capital 股本   HFTDea+#  
capital income 資本收益   ;ksxz  
capital outlay 資本支出   B6"pw0  
capital stock 股本   -`d(>ok  
capital stock certificate 股票   I oFtfb[  
carried down 移後   <PTi>C 8;r  
carried forward 移下頁   u,),kj<  
cash 現金   73tWeZ8rvx  
cash account 現金賬戶   5HMDu
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cash in bank 存銀行現金   ~R\U1XXyUY  
cash on delivery 交貨收款   g@IYD  
cash on hand 庫存現金   Uiu9o]n  
cash payment 現金支付   bZi;
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cash purchase 現購   jS'hs>Ot  
cash sale 現沽   0/0rWqg /  
cashier 出?#123;員   9Li.B1j  
cashiers check 本票   ]WZi+  
certificate of deposit 存款單折   2Wq/_:  
certificate of indebtedness 借據   v m)
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certified check 保付支票   [Se0+\,&  
certified public accountant 會計師   uc-Go 6W  
charges 費用   "i/3m'<2  
charge for remittances 匯水手續費   QE%|8UFY  
charter 營業執照   {#J1D*?
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chartered accountant 會計師   u@$pOLI
 
chattles 動產   qD/FxR-!  
check 支票   8WRxM%gsH  
che stub 支票存根   Ehf3L |9  
closed account 己結清賬戶   P'q ._U  
closing 結算   U&<w{cuA  
closing entries 結賬紀錄   FAP1Bm  
closing stock 期末存貨   )uIHonXU  
closing the book 結賬   VKXZA2<?'  
columnar journal 多欄日記賬   ?jRyw(Q  
combination 聯合   3+| {O  
commission 佣金   {;j@-=pV  
commodity 商品   ; #^Jy
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common stock 普通股   ]6 vqgu  
company 公司   'c|Y*2@  
compensation 賠償   Zfn390_  
compound interest 複利   .3*VkAs  
consignee 承銷人   n*U +jc  
consignment 寄銷   )./.rtP|4  
consignor 寄銷人   ^7&0Pm  
consolidated balance sheet 合併資產負債表   <6) w  
consolidated profit and loss account 合併損益表   a?QDf5Cq  
consolidation 合併   4*aNdh[t.  
construction cost 營建成本   /]*#+;;%  
construction revenue 營建收入   "JCvsCe  
contract 合同   zPT!Fa`  
control account 統制賬戶   *^
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copyright 版權   {|Pz9a-:  
corporation 公司   zO07X*Bw  
cost 成本   s
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cost accounting 成本會計   .+TriPL  
cost of labour 勞工成本   s CF7K=a  
cost of production 生產成本   HJ,sZ4*]]  
cost of manufacture 製造成本   M:OJL\0
  
cost of sales 銷貨成本   C6`<SW  
cost price 成本價格   7,N>u8cTh  
credit 貸方   <r{ )*]#l  
credit note 收款通知單   RU^l
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creditor 債權人   n\Y|0\ B  
crossed check 橫線支票   Q9 *N/2+  
current account 往來活期賬戶   -O=a"G=  
current asset 流動資產   ^"d!(npw  
current liability 流動負債   &]2z)&a  
current profit and loss 本期損益   ,lly=OhKb  
debit 借方   6hs2 B5)+  
debt 債務   jW-j+WGSM  
debtor 債務人   wba XRvg  
deed 契據   bUp ,vc*  
deferred assets 遞延資產   &G>EBKn\2`  
deferred liabilities 遞延負債   Eb<iR)e H=  
delivery 交貨   Q`]El<$  
delivery expense 送貨費   (]mh}=:KDg  
delivery order 出貨單   6T_Mk0Sf+  
demand draft 即期匯票   "A_WU|  
demand note 即期票據   |,ZmRW^2K  
demurrage charge 延期費   )A4WK+yD$z  
deposit 存款   KR6*)?c`  
deposit slip 存款單   {&Fh$H!  
depreciation 折舊   %q@eCN  
direct cost 直接成本   .qioEqK8!y  
direct labour 直接人工   sy Yg, G[  
director 董事   / WVnyz0  
discount 折扣   &!{wbm@  
discount on purchase 進貨折扣   $z+iB;x  
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