[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。   =($qiL'h  
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acceptance 承兌   oyHjd PdY#  
account 賬戶   m'S- h' a  
accountant 會計員   9SrV,~zD  
accounting 會計   []@Mk  
accounting system 會計制度   BKIt,7j  
accounts payable 應付賬款   v4&*iT  
accounts receivable 應收賬款   %VdJ<=@  
accumulated profits 累積利益   m?csake.Me  
adjusting entry ?#123;整記錄   r4-r z+x  
adjustment ?#123;整   8z+ CYeV  
administration expense 管理費用   m\t %wr  
advances 預付   2]7nw1&  
advertising expense 廣告費   ?O_;{(F_  
agency 代理   0]Li"Wb  
agent 代理人   <"t >!I  
agreement 契約   8mV35A7l  
allotments 分配數   6PTD%Rf\  
allowance 津貼   G~_dSa@g G  
amalgamation 合併   _K9jj  
amortization 攤銷   shi#K<gVC  
amortized cost 應攤成本   !rXyw`6N  
annuities 年金   ^v,^.>P  
applied cost 已分配成本   ci$o~b6V  
applied expense 已分配費用   +pE-Yn`YS  
applied manufacturing expense 己分配製造費用   hWUZn``U$|  
apportioned charge 攤派費用   s)-=l_4T  
appreciation 漲價   +>s[w{Svy  
article of association 公司章程   AttDD{Ta  
assessment 課稅   5r.{vQ  
assets 資產   1|zo-'y  
attorney fee 律師費   :+u?A  
audit 審計   O=yUAAD$  
auditor 審計員   <AB]FBo(  
average 平均數   `=FfzL  
average cost 平均成本   t]Oxo`h=  
bad debt 壞賬  
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balance 餘額   |=SaI%%Be  
balance sheet 資產負債表   nY6^DE2f  
bank account 銀行賬戶   3D\I#g  
bank balance 銀行結存   wL}=$DN  
bank charge 銀行手續費   E*CY/F I_  
bank deposit 銀行存款   2r1.,1  
bank discount 銀行貼現   .~Td/o7  
bank draft 銀行匯票   r;9F@/  
bank loan 銀行借款   or0f%wAF  
bank overdraft 銀行透支   lwa  
bankers acceptance 銀行承兌   rtOXK4)]I  
bankruptcy 破產   )4DF9JpD  
bearer 持票人   /Wt<[g#  
beneficiary 受益人   mio\}SA  
bequest 遺產   `,xKK+~YG-  
bill 票據   +}%4]O;  
bill of exchange 匯票   h_H$+!Nzb  
bill of lading 提單   UE*M\r<  
bills discounted 貼現票據   edA.Va|0  
bills payable 應付票據   'b%S3)}  
bills receivable 應收票據   b^rPw@  
board of directors 董事會   <D =U=5  
bonds 債券   U"/":w ~  
bonus 紅利   c\7~_ w2  
book value 賬面價值   b1_HDC(  
bookkeeper 簿記員   8nNRn[oS  
bookkeeping 簿記   4R.rSsAH  
branch office general ledger 支店往來賬戶   85 -00m ~  
broker 經紀人   gL
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brought down 接前   o AvX(  
brought forward 接上頁  
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budget 預算   5ILce%#zL  
by-product 副產品   |s=)*DZv  
by-product sales 副產品銷售   -FdhV%5]  
capital 股本   R0 AVAUG  
capital income 資本收益   F `+}p-  
capital outlay 資本支出   :IvKxOv  
capital stock 股本   jgbE@IA@!'  
capital stock certificate 股票   O\8_;Gc;  
carried down 移後   fpu^  
carried forward 移下頁   6f(K'v  
cash 現金   a
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cash account 現金賬戶   $SA8 $!:  
cash in bank 存銀行現金   SBZqO'}7  
cash on delivery 交貨收款   rISg`
-  
cash on hand 庫存現金   9+_SG/@  
cash payment 現金支付   ;(5b5PA  
cash purchase 現購   ~{/"fTif  
cash sale 現沽   oYI7 .w  
cashier 出?#123;員   wgp{P>oBX  
cashiers check 本票   ^1nQDd*  
certificate of deposit 存款單折   09HlL=0q  
certificate of indebtedness 借據   J{`G=  
certified check 保付支票   1#/>[B  
certified public accountant 會計師   -YPUrU[)  
charges 費用   AT+ 7!UGL  
charge for remittances 匯水手續費   TldqF BX  
charter 營業執照   vu V
cv  
chartered accountant 會計師   {d|e@`"T  
chattles 動產   krnxM7y  
check 支票   1<IF@__  
che stub 支票存根   Bs:INvhYW  
closed account 己結清賬戶   lpi^<LQ@l  
closing 結算   %a$ l%8j&  
closing entries 結賬紀錄   Q+YYj   
closing stock 期末存貨   o-H\vtOjE  
closing the book 結賬   8A}cxk  
columnar journal 多欄日記賬   mW-4  
combination 聯合   gE;r ;#Jt4  
commission 佣金   $q%r }Cdg  
commodity 商品   G 
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common stock 普通股   dTcrJ|/Y  
company 公司   MROe"Xj  
compensation 賠償   XA PqRJ*Z  
compound interest 複利   2<q.LQ}<  
consignee 承銷人   Z garxV*  
consignment 寄銷   mqUn3F3  
consignor 寄銷人   Jvac|rN  
consolidated balance sheet 合併資產負債表   J
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consolidated profit and loss account 合併損益表   J'4Pp<  
consolidation 合併   a/p} ?!\  
construction cost 營建成本   9 M>.9~  
construction revenue 營建收入   $S Kax#[  
contract 合同   *ETSx{)8  
control account 統制賬戶   Ww\M3Q` h  
copyright 版權   ~*NG~Kn"s  
corporation 公司   \7]0vG  
cost 成本   Fp=O:]  
cost accounting 成本會計   0Ez(;4]3  
cost of labour 勞工成本   :Q]P=-Y8  
cost of production 生產成本   pg0Sq9qCN  
cost of manufacture 製造成本   EIdEXAC(  
cost of sales 銷貨成本   z'"e|)  
cost price 成本價格   Qze.1h  
credit 貸方   we?
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credit note 收款通知單   ;[)O{%s  
creditor 債權人   oyC5M+shP9  
crossed check 橫線支票   Tew?e&eO  
current account 往來活期賬戶   7H=V|Btnc  
current asset 流動資產   9fQ[:Hl"  
current liability 流動負債   w{+G/Ea  
current profit and loss 本期損益   D[i?T3i  
debit 借方   XSOSy2:  
debt 債務   j3=%J5<  
debtor 債務人   %7}ibz4iF  
deed 契據   6~b)Hc/  
deferred assets 遞延資產   ;+;%s D  
deferred liabilities 遞延負債   t nvCtuaR  
delivery 交貨   yX7P5c.   
delivery expense 送貨費   H;w8[ImK  
delivery order 出貨單   0)Nu  
demand draft 即期匯票   Mj!g1Q  
demand note 即期票據    2-$O$&s.  
demurrage charge 延期費   -F7P$/9  
deposit 存款   ! mb<z^>5  
deposit slip 存款單   xw
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depreciation 折舊   'LX]/D  
direct cost 直接成本   aWS_z6[t#6  
direct labour 直接人工   y <] x  
director 董事   2r^G;,{  
discount 折扣   vCX
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discount on purchase 進貨折扣   0&Z+P?Wb4  
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