[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。   <^+x}KV I  
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acceptance 承兌   ?cyBF*o  
account 賬戶   r%:Q(|v?  
accountant 會計員   A'zXbp:
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accounting 會計   ~]w|ULNa3|  
accounting system 會計制度   H$@5\pP>  
accounts payable 應付賬款   6np  
accounts receivable 應收賬款   P0mY/bBU  
accumulated profits 累積利益   ;nSOeAF)Q  
adjusting entry ?#123;整記錄   "r+v^  
adjustment ?#123;整   :m&cm%W]ts  
administration expense 管理費用   !^Ly#$-X  
advances 預付   jV|j]m&t  
advertising expense 廣告費   z~m{'O `  
agency 代理   (GCeD-  
agent 代理人   W{El^')F  
agreement 契約   c4Leh"
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allotments 分配數   x$SxGc~4gb  
allowance 津貼   Y^Y1re+}  
amalgamation 合併   $~;h}I  
amortization 攤銷   ,P>xpfdK  
amortized cost 應攤成本   RV=Z$  
annuities 年金   ;h"St0
 
applied cost 已分配成本   }G/#Nb)  
applied expense 已分配費用   Nn/f*GDvK  
applied manufacturing expense 己分配製造費用   ZFxa2J~;  
apportioned charge 攤派費用   |T;]%<O3E  
appreciation 漲價   15l{ gbCW  
article of association 公司章程   swTur  
assessment 課稅   @CB&*VoB  
assets 資產   i"_@iN0N  
attorney fee 律師費   W"meH~[Cp  
audit 審計   ahUc;S:v#  
auditor 審計員   rlpbLOG`  
average 平均數   *.,G;EC^  
average cost 平均成本   /
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bad debt 壞賬   ZzO^IZ KlC  
balance 餘額   [Yyb)Qf  
balance sheet 資產負債表   T?4 I\SG  
bank account 銀行賬戶   j3Yz=bsQ{c  
bank balance 銀行結存   @ L=dcO{r  
bank charge 銀行手續費   CG0jZB#u  
bank deposit 銀行存款   _!ITCkBj  
bank discount 銀行貼現   lP;X=
X>  
bank draft 銀行匯票   q}+Fm?B   
bank loan 銀行借款   vU9j|z  
bank overdraft 銀行透支   >D5WAQ>b  
bankers acceptance 銀行承兌   EpCT !e  
bankruptcy 破產   {Q(R#$)5+  
bearer 持票人   v;ZIqn"  
beneficiary 受益人   {aoG60N  
bequest 遺產   xgQ&'&7l  
bill 票據   S)\Yc=~h  
bill of exchange 匯票   ~gi,ky^!  
bill of lading 提單   T!YfCw.HZ  
bills discounted 貼現票據   oD8X]R, H  
bills payable 應付票據   y?-zQs0  
bills receivable 應收票據   9`FPV`/  
board of directors 董事會   )KbzgmLr  
bonds 債券   Oh'C[  
bonus 紅利   RQ*oTsq  
book value 賬面價值   ^fqco9^;  
bookkeeper 簿記員   mM;5UPbZ  
bookkeeping 簿記   !?aL_{7J  
branch office general ledger 支店往來賬戶   &<Iz?AVr  
broker 經紀人   "V3f"J?  
brought down 接前   2PDU(R  
brought forward 接上頁   d) $B  
budget 預算   A>B_~=  
by-product 副產品   "~,3gNTzV  
by-product sales 副產品銷售   lBZhg~{  
capital 股本   QT)5-Jy  
capital income 資本收益   W&s@2y?rF  
capital outlay 資本支出   B4 RP~^  
capital stock 股本   J5#shs[M:  
capital stock certificate 股票   \2OjIEQ
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carried down 移後   )2&y;{]  
carried forward 移下頁   2od9Q=v~  
cash 現金   LEJn 1  
cash account 現金賬戶   +2 x|j>  
cash in bank 存銀行現金   \wb
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cash on delivery 交貨收款   3cB=9Y{<  
cash on hand 庫存現金   e"^n^_9  
cash payment 現金支付   =LyRCrA  
cash purchase 現購   F- l!i/  
cash sale 現沽   \eoJ6IRE\T  
cashier 出?#123;員   P~9y}7Q\0  
cashiers check 本票   v[!ZRwk4w3  
certificate of deposit 存款單折   !wr2OxK*  
certificate of indebtedness 借據   i}e4P>ADD  
certified check 保付支票   %Q.|qyq  
certified public accountant 會計師   lEr_4!h$rZ  
charges 費用   cqZuG}VR  
charge for remittances 匯水手續費   qGhwbg  
charter 營業執照   )ad
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chartered accountant 會計師   $guaUe[x  
chattles 動產   =&x u"V  
check 支票   ]MaD7q>+R  
che stub 支票存根   LG:Mksd8=4  
closed account 己結清賬戶   MzpDvnI9  
closing 結算   QQW]j;'~  
closing entries 結賬紀錄   +WfO2V.
 
closing stock 期末存貨   -,
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closing the book 結賬   hNUka
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columnar journal 多欄日記賬   d45mKla(V  
combination 聯合   5169E*  
commission 佣金   ]`T*}$|  
commodity 商品   f6U i~  
common stock 普通股   K<~J*k<v  
company 公司   p#+Da\qmx  
compensation 賠償   tXW7G@  
compound interest 複利   `#y?:s]e  
consignee 承銷人   P{[@t_  
consignment 寄銷   [l:}#5\]4  
consignor 寄銷人   9 6j*F,{  
consolidated balance sheet 合併資產負債表   M0Vs9K=  
consolidated profit and loss account 合併損益表   <}n"gk1is  
consolidation 合併   )Bpvi4O  
construction cost 營建成本   =DLVWz/<  
construction revenue 營建收入   ]~t4E'y)z  
contract 合同   ;T\'|[bY   
control account 統制賬戶   qN@0k>11?  
copyright 版權   g;._Q  
corporation 公司   w[hT,$n  
cost 成本   gkMyo`  
cost accounting 成本會計   A#x_>fV  
cost of labour 勞工成本   Qzq3{%^x_  
cost of production 生產成本   k:*(..!0z  
cost of manufacture 製造成本   rlP?Uh  
cost of sales 銷貨成本   
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cost price 成本價格   ;)ji3M  
credit 貸方   "C'T>^qw*  
credit note 收款通知單   'FN+BvD  
creditor 債權人   jQ&82X%m  
crossed check 橫線支票   (^9dp[2  
current account 往來活期賬戶   &KPJB"0L  
current asset 流動資產   M#o'hc  
current liability 流動負債   4>}qdR1L4  
current profit and loss 本期損益   3R)_'!R[B  
debit 借方   2Wp)CI<\D  
debt 債務   &8M^E/#.^;  
debtor 債務人   MVXy)9q  
deed 契據   la{Iqm{i  
deferred assets 遞延資產   #-9@*FFL,  
deferred liabilities 遞延負債   5sI9GC  
delivery 交貨   NhF<2[mt  
delivery expense 送貨費   Io\tZXB  
delivery order 出貨單   *e%(J$t  
demand draft 即期匯票   /& wA$h  
demand note 即期票據   hjx=?  
demurrage charge 延期費   N)Qz:o0W  
deposit 存款   mz?1J4rt  
deposit slip 存款單   P?$Iht.^
 
depreciation 折舊   rUWC=?Q  
direct cost 直接成本   Z[G:  
direct labour 直接人工   *Y<1KXFU  
director 董事   09sdt;V Q  
discount 折扣   M TOZ:b  
discount on purchase 進貨折扣   Dh.pH1ZY3n  
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