[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。   e+V8I&%  
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acceptance 承兌   [(eX\kL  
account 賬戶   5mS/,fs@  
accountant 會計員   "j&'R#$&d  
accounting 會計   <<b]v I  
accounting system 會計制度   2Z5_@Y  
accounts payable 應付賬款   \~g,;>%7Y  
accounts receivable 應收賬款   mFeR ~Bi>!  
accumulated profits 累積利益   YmpaLZJ  
adjusting entry ?#123;整記錄   !9.F I{W  
adjustment ?#123;整  
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administration expense 管理費用   0' oXA'L-J  
advances 預付   s/B_  
advertising expense 廣告費   ~KRS0^  
agency 代理   cg o  
agent 代理人   8+J>jZ  
agreement 契約   z(>QGzyc  
allotments 分配數   8t. QFze?  
allowance 津貼   fs?H  
amalgamation 合併   a#k7 aOT0  
amortization 攤銷   4$WR8  
amortized cost 應攤成本   %`QgG   
annuities 年金   I)y F!E &  
applied cost 已分配成本   :Nv7Wt!  
applied expense 已分配費用   hNhEA $X5  
applied manufacturing expense 己分配製造費用   ,<Z,-0S  
apportioned charge 攤派費用   M9""(`U  
appreciation 漲價    hO&_VCk  
article of association 公司章程   CmV &+C$V%  
assessment 課稅   G|
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assets 資產   ]Vmo>  
attorney fee 律師費   ];lZ:gT  
audit 審計   M9afg$;.xe  
auditor 審計員   c#>(8#'.U  
average 平均數   22=sh;y+2  
average cost 平均成本   Rk[a|T&  
bad debt 壞賬   Uqb]&2  
balance 餘額   xQ7U$QF|]  
balance sheet 資產負債表   pB
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bank account 銀行賬戶   -- FzRO{D  
bank balance 銀行結存   gnjhy1o  
bank charge 銀行手續費   +'-.c"  
bank deposit 銀行存款   &^#u=w?^x  
bank discount 銀行貼現  
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bank draft 銀行匯票   3z(4axH'  
bank loan 銀行借款   HFI0\*xn(  
bank overdraft 銀行透支   dJ m9''T')  
bankers acceptance 銀行承兌   `CH,QT7e  
bankruptcy 破產   oda
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bearer 持票人   aZCq{7Xs  
beneficiary 受益人   '5
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bequest 遺產   Z.u1Dz  
bill 票據   gFKJbjT|  
bill of exchange 匯票   pmvd%X\f  
bill of lading 提單   Ei):\,Nv  
bills discounted 貼現票據   9O:l0 l  
bills payable 應付票據   /KX+'@  
bills receivable 應收票據   !{(Bc8 hT  
board of directors 董事會   Z#L4n#TT  
bonds 債券   W.?/p~  
bonus 紅利   4k-A
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book value 賬面價值   }ePl&-9T  
bookkeeper 簿記員   &=BzsBh  
bookkeeping 簿記   WA"~6U*  
branch office general ledger 支店往來賬戶    L"%SU  
broker 經紀人   l"%80"zO  
brought down 接前   p/?o^_s  
brought forward 接上頁   DegbjqZ#  
budget 預算   @$T$hMl  
by-product 副產品   w\YS5!P,V  
by-product sales 副產品銷售   %ACW"2#(  
capital 股本   @
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capital income 資本收益   .WqqP  
capital outlay 資本支出   >*8V]{f9  
capital stock 股本   )\=
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capital stock certificate 股票   L;%w{,Ji  
carried down 移後   *k}m?;esb  
carried forward 移下頁   '2*OrY  
cash 現金   "H).2{3(x  
cash account 現金賬戶   wCB*v<*  
cash in bank 存銀行現金   0^gY4qx[u  
cash on delivery 交貨收款   LWT
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cash on hand 庫存現金   R-S<7Q3E0=  
cash payment 現金支付   p8_^6wfg  
cash purchase 現購   hj9TiH/+  
cash sale 現沽   #~|k EGt  
cashier 出?#123;員   _(F-(X|  
cashiers check 本票   (Z(S
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certificate of deposit 存款單折   z{ :;Rb  
certificate of indebtedness 借據   3W%6n-*
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certified check 保付支票   QMsq4yJ)%  
certified public accountant 會計師   oT):#,s  
charges 費用   igfQ,LWe!  
charge for remittances 匯水手續費   >bh+!5Y0  
charter 營業執照   r |C.K  
chartered accountant 會計師   J8alqs7  
chattles 動產   q2vD)r  
check 支票   OL
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che stub 支票存根   @@Ybg6.+*  
closed account 己結清賬戶   ORs:S$Nt$  
closing 結算   V|97;  
closing entries 結賬紀錄   M\C9^DX{  
closing stock 期末存貨   E]OexRJ^i  
closing the book 結賬   y9 {7+]  
columnar journal 多欄日記賬   ` Npa/Q  
combination 聯合   j8` B  
commission 佣金   {r&mNbz  
commodity 商品   #ODP+>-IjB  
common stock 普通股   (BVqm
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company 公司   Ayw_LCUD  
compensation 賠償   't5ufAT  
compound interest 複利   6DHK&<=D8  
consignee 承銷人   Yub}AuU`v  
consignment 寄銷   5wx_ol}2  
consignor 寄銷人   @(sz"  
consolidated balance sheet 合併資產負債表   lPR=C0h}@  
consolidated profit and loss account 合併損益表   3\XNOJH  
consolidation 合併   w*VN=  
construction cost 營建成本   L/tpT?$fi  
construction revenue 營建收入   sm/aL^4  
contract 合同   $vegU]-R  
control account 統制賬戶   >zW2w2O3  
copyright 版權   4>jHS\jc  
corporation 公司   2X@9o4_4q  
cost 成本   ?'MkaG0g  
cost accounting 成本會計   nH dQe  
cost of labour 勞工成本   h+Co:pr  
cost of production 生產成本   2?t@<M]  
cost of manufacture 製造成本   oe|#!SM(  
cost of sales 銷貨成本   Z!"-LQJ  
cost price 成本價格   j 2ag b  
credit 貸方   OX7=g$S 1  
credit note 收款通知單   I@cw=_EQL  
creditor 債權人   el9P@r0  
crossed check 橫線支票   w.?4}'DK  
current account 往來活期賬戶   } {1IB  
current asset 流動資產   PEf yHf7`  
current liability 流動負債   w \b+OW  
current profit and loss 本期損益   M}\h?s   
debit 借方   O+}py{ st  
debt 債務   J?8Mo=U Zz  
debtor 債務人   t eY@)F  
deed 契據   
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deferred assets 遞延資產   i/9iM\2  
deferred liabilities 遞延負債   c;VqEpsbl  
delivery 交貨   -#|;qFD]  
delivery expense 送貨費   lmeTW0U@9(  
delivery order 出貨單   }(nT(9|  
demand draft 即期匯票   ..)J6L5l  
demand note 即期票據   +8Lbz^#  
demurrage charge 延期費   NU=ru/  
deposit 存款   xb,d,(^]R  
deposit slip 存款單   d0:LJ'<Q  
depreciation 折舊   8fXiadP#  
direct cost 直接成本    k[r^@|  
direct labour 直接人工   uHgq"e  
director 董事   9
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discount 折扣   vjS`;^9  
discount on purchase 進貨折扣   Jl{ 0q7b  
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