[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。   Cgc\ a h  
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acceptance 承兌   m#p'iU*va,  
account 賬戶    9gZ$
 
accountant 會計員   d'sZ xU  
accounting 會計   FVBYo%Ap  
accounting system 會計制度   Oow2>F%
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accounts payable 應付賬款   / XIhj  
accounts receivable 應收賬款   6W UrQFK  
accumulated profits 累積利益   P0b7S'a4!  
adjusting entry ?#123;整記錄   |Q>IrT  
adjustment ?#123;整   /a o5FL  
administration expense 管理費用   vvOV2n.WD  
advances 預付   #e5\j\#.  
advertising expense 廣告費   4KrL{Z+}  
agency 代理   #$y?v%^  
agent 代理人   ?bu>r=oIO]  
agreement 契約   [0
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allotments 分配數   rVsJ`+L  
allowance 津貼    jZ; =so  
amalgamation 合併   "zy7C*)>r  
amortization 攤銷   {VoHh_[5%  
amortized cost 應攤成本   Du){rVY^d  
annuities 年金   as=LIw}Q4  
applied cost 已分配成本   .%QXzIa3F  
applied expense 已分配費用   _J[P[(ab  
applied manufacturing expense 己分配製造費用   Yz<1 wt7;  
apportioned charge 攤派費用   v*yuE5{  
appreciation 漲價   3f;>" P}  
article of association 公司章程   {]|J5Dgfe  
assessment 課稅   ~u+9J}  
assets 資產   *uvQ\.  
attorney fee 律師費   e?f IXk~b  
audit 審計  
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auditor 審計員   Wo,?+I  
average 平均數   8HdAFRw  
average cost 平均成本   5*D/%]YsD  
bad debt 壞賬   ;jTN| i'  
balance 餘額   y*h<MQ  
balance sheet 資產負債表   WMP,\=6k0  
bank account 銀行賬戶   b<u3 hln%,  
bank balance 銀行結存   ws^ np  
bank charge 銀行手續費   4v|W-h"K  
bank deposit 銀行存款   M& CqSd  
bank discount 銀行貼現   +d-NL?c  
bank draft 銀行匯票   GowH]MO  
bank loan 銀行借款   RzusN S  
bank overdraft 銀行透支   2dgd~   
bankers acceptance 銀行承兌   4nz35BLr  
bankruptcy 破產   @ur+;IK$  
bearer 持票人   6\S~P/PkE  
beneficiary 受益人   KCDE{za  
bequest 遺產   NW)1#]gg%  
bill 票據   B,fo(kG  
bill of exchange 匯票   s(roJbJ_;  
bill of lading 提單   HE_8(Ms;8  
bills discounted 貼現票據   kz7(Z 'pw  
bills payable 應付票據   :P=(k2  
bills receivable 應收票據   -s'-eQF J  
board of directors 董事會   @AuO`I@p=  
bonds 債券   Q)z8PQl O  
bonus 紅利   S>; 5[l 4  
book value 賬面價值   {cw /!B  
bookkeeper 簿記員   ymcLFRu ,  
bookkeeping 簿記   F1Bq$*'N$w  
branch office general ledger 支店往來賬戶   ,3 u}x,  
broker 經紀人   gbagi+8s`%  
brought down 接前   Jqi%|,/]N  
brought forward 接上頁   fLAw12;^  
budget 預算   HiJE}V;Vq  
by-product 副產品   )sQ*Rd@t[8  
by-product sales 副產品銷售   *G9V'9  
capital 股本   _8agtQ:<  
capital income 資本收益   U|j`e5)  
capital outlay 資本支出   "G9xM
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capital stock 股本   ]:/Q]n^  
capital stock certificate 股票   K,:N   
carried down 移後   xFg>SJ7]  
carried forward 移下頁   Xm2 z}X(%  
cash 現金   &XU
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cash account 現金賬戶   [;myHI`tw  
cash in bank 存銀行現金   t.\dpBq  
cash on delivery 交貨收款   0Z]!/AsC  
cash on hand 庫存現金   CQDkFQq-dq  
cash payment 現金支付   t9IW/Q  
cash purchase 現購   j^2j&Ta  
cash sale 現沽   z,%$+)K  
cashier 出?#123;員   IRqy%@)  
cashiers check 本票   mXfXO*Cnp  
certificate of deposit 存款單折   6Sn.I1Wy  
certificate of indebtedness 借據   .Rf_Cl  
certified check 保付支票   tcog'nAz  
certified public accountant 會計師   8BNi1Qn$  
charges 費用   WvZ8/T'x  
charge for remittances 匯水手續費   0NX,QD  
charter 營業執照   ~2khgZ  
chartered accountant 會計師   >t_6B~x9  
chattles 動產   dzrio-QU~  
check 支票   ! #2{hQRu  
che stub 支票存根   07=mj%yV  
closed account 己結清賬戶   ZO$%[ ftb  
closing 結算   ?#UO./"  
closing entries 結賬紀錄   x;<W&s}(  
closing stock 期末存貨   Q#[9| A9  
closing the book 結賬   BsYa3d=}  
columnar journal 多欄日記賬   (7=9++uU  
combination 聯合   n#_$\ p>Yd  
commission 佣金   FH+s s
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commodity 商品   4d;8`66O  
common stock 普通股   3=]sLn0L  
company 公司   x{WD;$J  
compensation 賠償   L5:$U>H(  
compound interest 複利   I`4*+a'q&  
consignee 承銷人   cDH^\ -z  
consignment 寄銷   T0 rGM  
consignor 寄銷人   ))'<_nD  
consolidated balance sheet 合併資產負債表   SS.dY""89  
consolidated profit and loss account 合併損益表   _n>,!vH  
consolidation 合併   1c{DY  
construction cost 營建成本   Z!X0U7&U  
construction revenue 營建收入   I"7u2"@-8j  
contract 合同   G{%L
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control account 統制賬戶   }Y36C.@H  
copyright 版權   5iydZ  
corporation 公司   'u<juFr  
cost 成本   fMyti$1~  
cost accounting 成本會計   hSyql  
cost of labour 勞工成本   A '];`  
cost of production 生產成本   ChXq4]  
cost of manufacture 製造成本   7g}w+p>  
cost of sales 銷貨成本   9j:"J` '  
cost price 成本價格   ]y
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credit 貸方   l3F6AlPql  
credit note 收款通知單   Pce;r*9  
creditor 債權人  
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crossed check 橫線支票   q;>7*Y&  
current account 往來活期賬戶   161xAig  
current asset 流動資產   I,@6J(9  
current liability 流動負債   dT1H  
current profit and loss 本期損益   ><HE; cVg?  
debit 借方   s>n)B^64W  
debt 債務   o"R7,N0rB  
debtor 債務人   :@A9](gI  
deed 契據   ut/=R !(K  
deferred assets 遞延資產   qVw Io.g!  
deferred liabilities 遞延負債   2'MZ s]??w  
delivery 交貨   *>qp:;,DKP  
delivery expense 送貨費   Px`!A EFd[  
delivery order 出貨單   L"Olwwmk  
demand draft 即期匯票   CooQ>f  
demand note 即期票據   oJ|j#+Ft  
demurrage charge 延期費   gi _5?$  
deposit 存款   |T)6yDL  
deposit slip 存款單    0$fpIz  
depreciation 折舊   uw+M  
direct cost 直接成本   Jd^,]  
direct labour 直接人工   k4y'b  
director 董事   l u%}h7ng  
discount 折扣   =CVBBuVy  
discount on purchase 進貨折扣   0o*8#i/)!3  
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