[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。   |z)s9B;:#i  
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acceptance 承兌   E2DfG^sGV  
account 賬戶   B:h<iU:'D  
accountant 會計員   ]i {yJ)i  
accounting 會計   ;JxL>K(  
accounting system 會計制度   l"ms:v  
accounts payable 應付賬款   <::lfPP  
accounts receivable 應收賬款   kQkc+sGJf  
accumulated profits 累積利益   GDSV:]hL  
adjusting entry ?#123;整記錄   SK
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adjustment ?#123;整   Pn!~U] A$%  
administration expense 管理費用   bK:U:vpYm  
advances 預付   hs7!S+[.$$  
advertising expense 廣告費   Wt/;iq"  
agency 代理   $udhTI#,  
agent 代理人   eN
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agreement 契約   ||hQ*X<m>  
allotments 分配數   }Xj25` x  
allowance 津貼   0
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amalgamation 合併   hywcj\[  
amortization 攤銷   }AS?q?4?  
amortized cost 應攤成本   s4bV0k  
annuities 年金   ??F* Z"x  
applied cost 已分配成本   z}E_wg  
applied expense 已分配費用   q-!H7o  
applied manufacturing expense 己分配製造費用   F85_Lz4  
apportioned charge 攤派費用   f<8
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appreciation 漲價   lcl|o3yQ  
article of association 公司章程   Z3]I^i FI  
assessment 課稅   `,] Bs*~  
assets 資產   HAjl[c  
attorney fee 律師費   JpS}X\]i  
audit 審計   ^fsMf B  
auditor 審計員   }JFTe g  
average 平均數   +vkmS  
average cost 平均成本   3}nk9S:jr  
bad debt 壞賬   JmCMFqB9  
balance 餘額   sZrVANyqb  
balance sheet 資產負債表   {KgA V  
bank account 銀行賬戶   :)#;0o5  
bank balance 銀行結存   @HS*%N"*  
bank charge 銀行手續費   5{'hsC  
bank deposit 銀行存款   6qT@M0)i  
bank discount 銀行貼現   c|/HX%Y  
bank draft 銀行匯票   o-6d$c}{f  
bank loan 銀行借款   ZA="Dac  
bank overdraft 銀行透支   zamMlmls^  
bankers acceptance 銀行承兌  
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bankruptcy 破產   T#B#q1/  
bearer 持票人   >[ B.y  
beneficiary 受益人   irQ'Rm[  
bequest 遺產   #Ha: O,|  
bill 票據   7I;kh`H$(f  
bill of exchange 匯票   0j@mzd2  
bill of lading 提單   B[Lm}B[  
bills discounted 貼現票據   mGE!,!s}  
bills payable 應付票據   -,")GA+[7  
bills receivable 應收票據   G[KjK$.Ts?  
board of directors 董事會   j4IVIj@$`  
bonds 債券   iaL@- dg  
bonus 紅利   k ]NZ%.  
book value 賬面價值   IHTimT?  
bookkeeper 簿記員   ,' k?rQ  
bookkeeping 簿記   DZ|*hQU>K  
branch office general ledger 支店往來賬戶   d<-f:}^k0  
broker 經紀人   %O`@}Tg  
brought down 接前   -K/+}4i3N  
brought forward 接上頁   |mtW)  
budget 預算   $0[T<]{/?  
by-product 副產品   C&z!="hMhR  
by-product sales 副產品銷售   ( e
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capital 股本   `4*I1WZW  
capital income 資本收益   X9| Z?jJ  
capital outlay 資本支出   NQqw|3  
capital stock 股本   jf3Zy:*K  
capital stock certificate 股票   PIH\*2\/  
carried down 移後   4|PWR_x  
carried forward 移下頁   :^y!z1\2(7  
cash 現金   m4m-JD|v  
cash account 現金賬戶   ^ 9+ Qxv  
cash in bank 存銀行現金   #}#m\=0  
cash on delivery 交貨收款   _9>,9aL  
cash on hand 庫存現金   jq H)o2"/  
cash payment 現金支付   b^HDN(v  
cash purchase 現購   eu5te0{G  
cash sale 現沽   q=t!COS  
cashier 出?#123;員   b d 1^  
cashiers check 本票   =n,;S W  
certificate of deposit 存款單折   eC5*Q=ai,  
certificate of indebtedness 借據   `ArUoYbB  
certified check 保付支票   ]+:yfDtZd  
certified public accountant 會計師   yx8G9SO?  
charges 費用   WRZpu95v  
charge for remittances 匯水手續費   ;^/ruf[t  
charter 營業執照   w Q[|D2;  
chartered accountant 會計師   X H%pV  
chattles 動產   [WDzaRzd  
check 支票   oEX,\@+u  
che stub 支票存根   GQt5GOt  
closed account 己結清賬戶   B? %u<F  
closing 結算   :lai0> D  
closing entries 結賬紀錄   <.)=CK  
closing stock 期末存貨   l`\L@~ln  
closing the book 結賬   1 NP  
columnar journal 多欄日記賬   e]1=&:eX#d  
combination 聯合   ~m=GS[=  
commission 佣金   v:SHaUS  
commodity 商品   PzPNvV/o  
common stock 普通股   i$y=tJehi  
company 公司   !sX$?P%U  
compensation 賠償   0se%|Z|8  
compound interest 複利   !EIH"`>!  
consignee 承銷人   s{dm,|?Jl,  
consignment 寄銷   2xN7lfu1RB  
consignor 寄銷人   5
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consolidated balance sheet 合併資產負債表   E6GubU  
consolidated profit and loss account 合併損益表   \>S.nW  
consolidation 合併   a>GA=r   
construction cost 營建成本   )#AYb   
construction revenue 營建收入   4PVg?  
contract 合同   )FwOg;=3M"  
control account 統制賬戶   k1D7=&i  
copyright 版權   -=lm`X<:  
corporation 公司   b_Y+XXb<  
cost 成本   Mg\588cI  
cost accounting 成本會計   \];|$FQg  
cost of labour 勞工成本   p>)1Z<D"a  
cost of production 生產成本   Mh`^-*c?  
cost of manufacture 製造成本   2M+RA}dX  
cost of sales 銷貨成本   l]|&j`'O  
cost price 成本價格   0c>>:w20D  
credit 貸方   XF: wsC  
credit note 收款通知單   8nI~iN?"  
creditor 債權人   9-n]_AF`0  
crossed check 橫線支票   `G":y[Q  
current account 往來活期賬戶   il>+jVr  
current asset 流動資產   o2(w  
current liability 流動負債   |6NvByc,  
current profit and loss 本期損益   *4~7p4[  
debit 借方  
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debt 債務   2>"{El|PbN  
debtor 債務人   Jha*BaD~N  
deed 契據   O#igH  
deferred assets 遞延資產   ,;6%s>Cvd(  
deferred liabilities 遞延負債   q"Bd-?9  
delivery 交貨   UP-2{zb |?  
delivery expense 送貨費   PE7V1U#$o,  
delivery order 出貨單   =x w:@(]{  
demand draft 即期匯票   7h9oY<W  
demand note 即期票據   0(&uH0x  
demurrage charge 延期費   Yaq0mef0  
deposit 存款   Z2{$FN  
deposit slip 存款單   `*CoVx~fk  
depreciation 折舊   2;]tItd1  
direct cost 直接成本   j 1'H|4  
direct labour 直接人工   kk126?V]_  
director 董事   bY`Chb.  
discount 折扣   6Hc25NuQZ  
discount on purchase 進貨折扣   yzpa\[^  
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