[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。   _VN?#J)o  
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acceptance 承兌   !.gIHY  
account 賬戶   jr."I+  
accountant 會計員   F>l] 9!P|m  
accounting 會計   ,4$>,@WW~  
accounting system 會計制度   AT3Mlz~7#  
accounts payable 應付賬款   /~?*=}c^m  
accounts receivable 應收賬款   dn3 y\  
accumulated profits 累積利益   m s\}  
adjusting entry ?#123;整記錄   LRA8p<Rs  
adjustment ?#123;整   q9_OGd|P  
administration expense 管理費用   ]ieeP4*  
advances 預付   2ilQX y  
advertising expense 廣告費   CTa57R  
agency 代理   RrB&\9=  
agent 代理人   n>YKa)|W`  
agreement 契約   VONDc1%ga  
allotments 分配數   ^h6tr8yn  
allowance 津貼   cwg"c4V  
amalgamation 合併   %u 'ukcL7  
amortization 攤銷   _DtV  
amortized cost 應攤成本   QW
YJ*  
annuities 年金   ICQKP1WFp  
applied cost 已分配成本   4B.*g-L   
applied expense 已分配費用   5b*C1HS @X  
applied manufacturing expense 己分配製造費用   y)@wjH{6  
apportioned charge 攤派費用   ,zjv7$L  
appreciation 漲價   #6=  
article of association 公司章程   V,njO{Q  
assessment 課稅   g- gV
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assets 資產   k,*XG$2h  
attorney fee 律師費   =^?/+p8k  
audit 審計   ?@86P|19  
auditor 審計員   M= (u]%\  
average 平均數   9' B `]/L  
average cost 平均成本   WyiQoN'q  
bad debt 壞賬   AwR=]W;j  
balance 餘額   mf r|:i  
balance sheet 資產負債表   guR/\z$D@C  
bank account 銀行賬戶   GbI/4<)l}  
bank balance 銀行結存   gbA_DZ  
bank charge 銀行手續費   %N._w!N<5n  
bank deposit 銀行存款   i ct])  
bank discount 銀行貼現   _[BP0\dPW  
bank draft 銀行匯票   h*\%
vr  
bank loan 銀行借款   Pq$n5fZC!  
bank overdraft 銀行透支   L/K(dkx  
bankers acceptance 銀行承兌   {JLtE{  
bankruptcy 破產   >t+P(*u  
bearer 持票人   (
bS&D/N.  
beneficiary 受益人   h?U O&(  
bequest 遺產   flx(HJK  
bill 票據   "AqB$^S9t  
bill of exchange 匯票   UEL_ uij  
bill of lading 提單   -9?]IIVb  
bills discounted 貼現票據   QT}tvm@PMq  
bills payable 應付票據   d'> x(Yi  
bills receivable 應收票據   [- w%/D%@  
board of directors 董事會   %]i15;{X  
bonds 債券   h";L  
bonus 紅利   pxi3PY?  
book value 賬面價值   dE3) |%  
bookkeeper 簿記員   bN.Pex  
bookkeeping 簿記   #vlgwA  
branch office general ledger 支店往來賬戶   ]?4hyN  
broker 經紀人   |.dRily+  
brought down 接前   6S#Cl>v  
brought forward 接上頁    Z\sDUJ  
budget 預算   P+}h$_x  
by-product 副產品   *4 n)  
by-product sales 副產品銷售   7_t'( /yu  
capital 股本   EqiY\/S  
capital income 資本收益   8P`"M#fI  
capital outlay 資本支出   * y,v}-  
capital stock 股本   !,PWb3S  
capital stock certificate 股票   k5)om;.w  
carried down 移後   Zd+bx*rD  
carried forward 移下頁   J}t%p(mb  
cash 現金   ;.C\Ss<>*  
cash account 現金賬戶   k?}Zg*  
cash in bank 存銀行現金   ,!9zrYi}  
cash on delivery 交貨收款   `D9$v(Ztr  
cash on hand 庫存現金   j<$2hiI/?&  
cash payment 現金支付   I-)4
YQI  
cash purchase 現購   !r-F>!~  
cash sale 現沽   dRMx[7jVA  
cashier 出?#123;員   F0# 'WfM#  
cashiers check 本票   v:#tWEbo-  
certificate of deposit 存款單折   lhJ'bYI  
certificate of indebtedness 借據   -\MG}5?!  
certified check 保付支票   Qb%J8juRf  
certified public accountant 會計師   =~ gvZV-<  
charges 費用   Dv6}bx(  
charge for remittances 匯水手續費   ~J]qP#C  
charter 營業執照   D_ Mm W  
chartered accountant 會計師   gG
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chattles 動產   9BB=YnKE  
check 支票   pfPz8L.7  
che stub 支票存根   @)}L~lb[)  
closed account 己結清賬戶   !x)R=Z/C  
closing 結算   ry]l.@o;  
closing entries 結賬紀錄   A%vbhD2;W  
closing stock 期末存貨   Ort(AfW  
closing the book 結賬   |y*c9  
columnar journal 多欄日記賬   \7_y%HR  
combination 聯合   E{@[k%,_  
commission 佣金   EX"yxZ~  
commodity 商品   `0svy}
  
common stock 普通股   N>E_%]Ch  
company 公司   n+p }\msH  
compensation 賠償   u&e~1?R  
compound interest 複利   s#MPX3itK  
consignee 承銷人   }0 ?3:A  
consignment 寄銷   3c%c aK  
consignor 寄銷人   >GuM]qn  
consolidated balance sheet 合併資產負債表   ykJ>*z  
consolidated profit and loss account 合併損益表   +,l-Nz  
consolidation 合併   ]###w;  
construction cost 營建成本   HKeK<V  
construction revenue 營建收入   +ai< q>+  
contract 合同   ^?|"L>y  
control account 統制賬戶   bd`P0f?  
copyright 版權   R!1p^~/  
corporation 公司   =lSNs  
cost 成本   r|Z{-*`  
cost accounting 成本會計   {G-kNU  
cost of labour 勞工成本   cb  bFw  
cost of production 生產成本   h`KU\X )A  
cost of manufacture 製造成本   9u_Pj2%56.  
cost of sales 銷貨成本   @]0%L0u  
cost price 成本價格   qSQ~D(tO  
credit 貸方   ,u m| 1dh  
credit note 收款通知單   6:2vP NF  
creditor 債權人   ^@]3R QB  
crossed check 橫線支票   ]^
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current account 往來活期賬戶   9u:Q
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current asset 流動資產   Ca\6v
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current liability 流動負債   :EyD+!LJ  
current profit and loss 本期損益   T
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debit 借方   jdBLsy@  
debt 債務   +[P{&\d4}  
debtor 債務人   0YHFvy)  
deed 契據   Pc9H0\+Xk  
deferred assets 遞延資產   28nFR r  
deferred liabilities 遞延負債  
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delivery 交貨   }\LQ3y"[  
delivery expense 送貨費   ~XIb\m9H  
delivery order 出貨單   r :dTz  
demand draft 即期匯票   bZ6+,J  
demand note 即期票據   +h$ 9\  
demurrage charge 延期費   cnLro  
deposit 存款   Wjc'*QCPl  
deposit slip 存款單   nP$9CA  
depreciation 折舊   c
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direct cost 直接成本   `{Ul!  
direct labour 直接人工   Cyp'?N  
director 董事   o(HbGHIP  
discount 折扣   Q.[0ct  
discount on purchase 進貨折扣   +v\oOBB)  
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