[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。   if_e$,dh~>  
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acceptance 承兌    h2,AcM  
account 賬戶   I,?bZ&@8  
accountant 會計員   u}#rS%SF*  
accounting 會計   9lny[{9  
accounting system 會計制度   )vPce  
accounts payable 應付賬款   i 0L7`TB  
accounts receivable 應收賬款   8f29Hj+  
accumulated profits 累積利益   vy-{BH  
adjusting entry ?#123;整記錄   wX|]8f2Z  
adjustment ?#123;整   $\a;?>WA"  
administration expense 管理費用   d (
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advances 預付   zJ & qR  
advertising expense 廣告費   ^hbh|Du  
agency 代理   V
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agent 代理人   ]`u{^f  
agreement 契約   M2V.FYV{j>  
allotments 分配數   uw]e$,x?  
allowance 津貼   $ar:5kif  
amalgamation 合併   nPv2: x  
amortization 攤銷   R[#5E|` `9  
amortized cost 應攤成本   ?g<*1N?:  
annuities 年金   0BE%~W  
applied cost 已分配成本   %/'[GC'y!  
applied expense 已分配費用   Q~*A`h#  
applied manufacturing expense 己分配製造費用   2RM1-j ($  
apportioned charge 攤派費用   cYGZZC8|K  
appreciation 漲價   YQ?|Vb U  
article of association 公司章程   s fti[  
assessment 課稅   Q/0}AQO  
assets 資產   H|,{^b@9  
attorney fee 律師費   vTB*J,6.  
audit 審計   ',O@0L]L  
auditor 審計員   Mzb_o2^(  
average 平均數   gR?3)m  
average cost 平均成本   ClfpA?vv  
bad debt 壞賬   `SIJszqc  
balance 餘額   <[pU rJfTr  
balance sheet 資產負債表   6+LXoR'  
bank account 銀行賬戶   kfmIhHlYQ  
bank balance 銀行結存   EA8(_}  
bank charge 銀行手續費   V=S`%1dLN  
bank deposit 銀行存款   r#{lpF,3Ib  
bank discount 銀行貼現   4P`\fz  
bank draft 銀行匯票   r Ssv^W+  
bank loan 銀行借款   TyK; q{  
bank overdraft 銀行透支   ~I'Z=Wo  
bankers acceptance 銀行承兌   Ex*g>~e  
bankruptcy 破產   c85B-/  
bearer 持票人   ViVYyA  
beneficiary 受益人   O050Q5zy  
bequest 遺產   T;FzKfT|
  
bill 票據   Rl S=^}>  
bill of exchange 匯票   +rql7D0st  
bill of lading 提單   3K#e]zoI  
bills discounted 貼現票據   i[YYR
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bills payable 應付票據   EIF[e|kZ<  
bills receivable 應收票據   ob*2V!"  
board of directors 董事會   Gn_v}31d%  
bonds 債券   tv;3~Y0i  
bonus 紅利   )p!dqlK  
book value 賬面價值   '
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bookkeeper 簿記員   B3yn:=80  
bookkeeping 簿記   _l/6Qpf  
branch office general ledger 支店往來賬戶   {'vvE3iZ  
broker 經紀人   "#m *`n  
brought down 接前   50'6l X(v,  
brought forward 接上頁   c=| a\\  
budget 預算   +osY iP5  
by-product 副產品   I #A`fJ  
by-product sales 副產品銷售    {'X"9@  
capital 股本   a~{Stv  
capital income 資本收益   S"_vD <q  
capital outlay 資本支出   .y'OoDe  
capital stock 股本   T]i~GkD\  
capital stock certificate 股票   {+`ep\.$&  
carried down 移後   ~S=h xK I  
carried forward 移下頁   :m+:%ke K  
cash 現金   ^Cak/5^K  
cash account 現金賬戶   dm.3.xXq  
cash in bank 存銀行現金   [jLx}\]  
cash on delivery 交貨收款   (/N`Wu  
cash on hand 庫存現金   $~9U-B\  
cash payment 現金支付   I5D\Z  
cash purchase 現購   RP(FV<ot  
cash sale 現沽   =
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cashier 出?#123;員   .t}nznh  
cashiers check 本票   RhDa`kV%t  
certificate of deposit 存款單折   "<.b=mN-  
certificate of indebtedness 借據   as\V, {<  
certified check 保付支票   m1`ln5(R  
certified public accountant 會計師   ^^?ECnpcU  
charges 費用   wYF)G;[wM  
charge for remittances 匯水手續費   iu:e>r  
charter 營業執照   _p~ `nQ=7  
chartered accountant 會計師   R'80{  
chattles 動產   nF//y}  
check 支票   5N[Y
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che stub 支票存根   fmSA.z  
closed account 己結清賬戶   %_3{Db`R>  
closing 結算   N.2rF  
closing entries 結賬紀錄   0 Q1}u@G  
closing stock 期末存貨   ?s _q
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closing the book 結賬   g1}RA@9  
columnar journal 多欄日記賬   &MKv_  
combination 聯合   wDSU~\  
commission 佣金   ZERd#7@m+  
commodity 商品   Z> &PM06  
common stock 普通股   "+AeqrYYm5  
company 公司   @%jzVF7  
compensation 賠償   qI'a|p4fn?  
compound interest 複利   -BjB>Vt  
consignee 承銷人   MZ+"Arzb  
consignment 寄銷   _mO\Nw0  
consignor 寄銷人   D)!k  
consolidated balance sheet 合併資產負債表   u{_T,k<!  
consolidated profit and loss account 合併損益表   &2c?g1%  
consolidation 合併   cq!>B{  
construction cost 營建成本   ao,LP,_  
construction revenue 營建收入   S5uV\Y/A  
contract 合同   c[;I\g  
control account 統制賬戶   CBF>157B  
copyright 版權   VWNmqeP  
corporation 公司   lvFHr}W  
cost 成本   MW&;{m?2(  
cost accounting 成本會計   EoY570PN  
cost of labour 勞工成本   U3Dy:K[  
cost of production 生產成本   [` i;gx[^  
cost of manufacture 製造成本    k/t4  
cost of sales 銷貨成本   Oi{jzP  
cost price 成本價格   [qb#>P2G3  
credit 貸方   c8u&ev.U  
credit note 收款通知單   +XIN
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creditor 債權人   *D9QwQ _|  
crossed check 橫線支票   ME7JU|@
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current account 往來活期賬戶   /Db~ -$K  
current asset 流動資產   bZKK'd$I  
current liability 流動負債   f"PApV9[  
current profit and loss 本期損益   )>?K:y8I~  
debit 借方   '8W}|aF  
debt 債務   5&VLq  
debtor 債務人   , 0])]  
deed 契據   E.BMm/W
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deferred assets 遞延資產   Ml)WY#7  
deferred liabilities 遞延負債   &K\di*kN  
delivery 交貨   ;1o"Oij  
delivery expense 送貨費   `5gcc7b  
delivery order 出貨單   LUCpZ3F1  
demand draft 即期匯票   3L;)asF  
demand note 即期票據   mH8"k+k  
demurrage charge 延期費   %]:u^\7  
deposit 存款   3c ^_IuW-  
deposit slip 存款單   iaR'):TD  
depreciation 折舊   g{nu3F}8){  
direct cost 直接成本   iveWau292  
direct labour 直接人工   _@HMk"A  
director 董事  
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discount 折扣   9BF#R<}h  
discount on purchase 進貨折扣   ]pFYAe ?  
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