[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。   NoDq4>   
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acceptance 承兌   I:AlM?  
account 賬戶   s)x fTr_$  
accountant 會計員   Ha4?I$'$  
accounting 會計   ;'2y6"\Y  
accounting system 會計制度   ]O&TU X@)  
accounts payable 應付賬款   =2->1<!x6<  
accounts receivable 應收賬款   B\Rq0N]' M  
accumulated profits 累積利益   T5W r;a  
adjusting entry ?#123;整記錄  
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adjustment ?#123;整   _;X# &S(q-  
administration expense 管理費用   B>AIec\jG  
advances 預付   stoBjDS  
advertising expense 廣告費   %Ljc#AVg  
agency 代理   bF?EuL  
agent 代理人   r`28fC  
agreement 契約   .t7D/_  
allotments 分配數   Y5PIR9-  
allowance 津貼   Es[?yft2Q<  
amalgamation 合併   LdVGFlcXi  
amortization 攤銷   2ORWdR.b  
amortized cost 應攤成本   ^_)CQ%W?  
annuities 年金   P#rwYPww\  
applied cost 已分配成本   URJ"  
applied expense 已分配費用   =NyzX&H6  
applied manufacturing expense 己分配製造費用   N-K.#5  
apportioned charge 攤派費用   $T]1<3\G  
appreciation 漲價   <fs2;  
article of association 公司章程   e`#G
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assessment 課稅   Tff7SEP  
assets 資產   l<z[)fE{uS  
attorney fee 律師費   ,7/un8:%c  
audit 審計   P]r"E  
auditor 審計員   OkA-=M)RI:  
average 平均數   {TE0  
average cost 平均成本   uTB;Bva  
bad debt 壞賬   9c#9KCmc  
balance 餘額   2tn%/gf'm  
balance sheet 資產負債表    6~$<  
bank account 銀行賬戶   HRx#}hN?+  
bank balance 銀行結存   Z0`?  
bank charge 銀行手續費   5g/^wKhKG  
bank deposit 銀行存款   fbo64$!hZ  
bank discount 銀行貼現   !Me
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bank draft 銀行匯票   ot(|t4^  
bank loan 銀行借款   ?R"5 .3  
bank overdraft 銀行透支   fBw+Y4nCO7  
bankers acceptance 銀行承兌   VJHHC.Kz  
bankruptcy 破產   ~LYKt0/W&  
bearer 持票人   ): Q5u6  
beneficiary 受益人   % z8@;  
bequest 遺產   _2f}WY3S  
bill 票據   9OT2yCT  
bill of exchange 匯票   $V`O%Sz  
bill of lading 提單   .7E-  
bills discounted 貼現票據   t#Yyo$9  
bills payable 應付票據   hTVN`9h7  
bills receivable 應收票據   -b)p6>G-C  
board of directors 董事會   z13"S(5D~  
bonds 債券   V~e1CZ(2X  
bonus 紅利   Ds L]o  
book value 賬面價值   \ov>?5  
bookkeeper 簿記員   y<3v/,Y  
bookkeeping 簿記   )S8q.h  
branch office general ledger 支店往來賬戶   YhR?*Di  
broker 經紀人   #)cRD#0  
brought down 接前   s#* mn  
brought forward 接上頁   S$muV9z2=  
budget 預算   L)B?p!cdLT  
by-product 副產品   r<C^hs&]  
by-product sales 副產品銷售   9R.tkc|K  
capital 股本   UxzwgVT  
capital income 資本收益   :p8JO:g9  
capital outlay 資本支出   mO> [kb"V'  
capital stock 股本    ] mP-HFl  
capital stock certificate 股票   z^B!-FcIz>  
carried down 移後   (T'inNbJe  
carried forward 移下頁   5bZ`Y
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cash 現金   ' P-K}Y  
cash account 現金賬戶   \ 0<e#0-V  
cash in bank 存銀行現金   jN5Sc0|b  
cash on delivery 交貨收款   j#!J hi  
cash on hand 庫存現金   # + n &  
cash payment 現金支付   OtQKDpJq  
cash purchase 現購   TTy1a:V  
cash sale 現沽   I X\&lV  
cashier 出?#123;員   ]]d@jj  
cashiers check 本票   /=7|FtB`  
certificate of deposit 存款單折   wQ[2yq  
certificate of indebtedness 借據   Y7 1b  Lg  
certified check 保付支票   *+@/:$|U  
certified public accountant 會計師   rt~X(S  
charges 費用   2sittP  
charge for remittances 匯水手續費   n]8_]0{qi  
charter 營業執照   If4YqBG  
chartered accountant 會計師   jh8%Xu]t  
chattles 動產   ~{d94o.  
check 支票   T<!`~#kM  
che stub 支票存根    N?87Bd  
closed account 己結清賬戶   Ii[rM/sG  
closing 結算   hj4A&`2  
closing entries 結賬紀錄   2ix_,yTO  
closing stock 期末存貨   bk^ :6>{K  
closing the book 結賬   xsAF<:S\  
columnar journal 多欄日記賬   dc lJ  
combination 聯合   w_|WberU  
commission 佣金   $L`7(0U-  
commodity 商品   %Yd}},X_E  
common stock 普通股   mX|AptND  
company 公司   QAb[M\G  
compensation 賠償   F7"Ihb^l  
compound interest 複利   }^LcKV  
consignee 承銷人   88G[ XkL$2  
consignment 寄銷   UdLC]  
consignor 寄銷人   -@J;FjrXmP  
consolidated balance sheet 合併資產負債表   RKBjrSZg8  
consolidated profit and loss account 合併損益表   Q g"{F},4  
consolidation 合併   3:=XU9p)x  
construction cost 營建成本   sDbALAp +  
construction revenue 營建收入   v3]q2*`G#  
contract 合同   &ul9N)A  
control account 統制賬戶   z,]f R  
copyright 版權   8Q6il-  
corporation 公司   ;W+.]_$6)T  
cost 成本   ]pB~&0jg  
cost accounting 成本會計   z*9/"M  
cost of labour 勞工成本   X .272q<.  
cost of production 生產成本   /H3,v8J@  
cost of manufacture 製造成本   /6S/a*`<X  
cost of sales 銷貨成本   8{d`N|k  
cost price 成本價格   1 1p\ z  
credit 貸方   9)4N2=  
credit note 收款通知單   Js=|r;'  
creditor 債權人   ,#"AW
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crossed check 橫線支票   B
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current account 往來活期賬戶   Uf\*u$78  
current asset 流動資產   VVe>}  
current liability 流動負債   Y<0f1N  
current profit and loss 本期損益   txL5'mK  
debit 借方   Bj
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debt 債務   BO{J{  
debtor 債務人   @*2FG\c<  
deed 契據   !P:hf/l[B  
deferred assets 遞延資產   gE$dz#t.  
deferred liabilities 遞延負債   B8TI 5mZ4  
delivery 交貨   BtqJkdK!;1  
delivery expense 送貨費   IGB>8$7  
delivery order 出貨單   ipb
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demand draft 即期匯票   %b!p
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demand note 即期票據   A: @=?(lI3  
demurrage charge 延期費   -D(UbkPw  
deposit 存款   `__CL )N|  
deposit slip 存款單   I&(cdKY z  
depreciation 折舊   ?Rl*
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direct cost 直接成本   H-rf?R2  
direct labour 直接人工   [tBIABr  
director 董事   *y0`P0V|8  
discount 折扣   +h9CcBd  
discount on purchase 進貨折扣   ]X-ZRmB`  
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