[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。   N}Vn;29  
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acceptance 承兌   >L>+2z  
account 賬戶   ;#QhQx  
accountant 會計員   zVaCXNcbo  
accounting 會計   ([k7hUP  
accounting system 會計制度   Z85|I.mr  
accounts payable 應付賬款   q)I|2~Q c^  
accounts receivable 應收賬款   i/qTFQst _  
accumulated profits 累積利益   GjQfi'vCk  
adjusting entry ?#123;整記錄   "4 k-dj  
adjustment ?#123;整   `a4 $lyZ  
administration expense 管理費用   +;gsRhWk  
advances 預付   nX5C<Ky  
advertising expense 廣告費   H OPqxI(k  
agency 代理   A t9X]t  
agent 代理人   .[j%sGdKl  
agreement 契約   ;u!?QSvb  
allotments 分配數   uP|FJLY  
allowance 津貼   RU_L<Lpi  
amalgamation 合併   n9oR)&:o  
amortization 攤銷   R@`rT*lJ  
amortized cost 應攤成本   #Z9L_gDp  
annuities 年金   5Pke8K  
applied cost 已分配成本   }Ik1bkK  
applied expense 已分配費用   h)dRR_  
applied manufacturing expense 己分配製造費用   IN!02`H  
apportioned charge 攤派費用   vDE |sT  
appreciation 漲價   .W.;~`EW  
article of association 公司章程   ; B$*)X9  
assessment 課稅   x)viY5vjH  
assets 資產   bkv/I{C>?  
attorney fee 律師費   u{C)qb5Pu  
audit 審計   \<
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auditor 審計員   F)ci9-b@  
average 平均數   P6Xp<^%E  
average cost 平均成本   T33|';k  
bad debt 壞賬   _z"o1`{w  
balance 餘額   P. V\ov7m2  
balance sheet 資產負債表   =/Juh7[C  
bank account 銀行賬戶   m|4LbWz  
bank balance 銀行結存   a$}6:E  
bank charge 銀行手續費   3|eUy_d3  
bank deposit 銀行存款   Fd8hGj1  
bank discount 銀行貼現   Zu#<  
bank draft 銀行匯票   r+ \/G{+=}  
bank loan 銀行借款   JvJ;bFXD  
bank overdraft 銀行透支   5gK~('9'?1  
bankers acceptance 銀行承兌   Y5%;p33uFG  
bankruptcy 破產   \Jpw1,6  
bearer 持票人   z8iENECwj  
beneficiary 受益人   c@OP5L>{  
bequest 遺產   p":zrf'(6  
bill 票據   yazZw}};  
bill of exchange 匯票   l,y^HTc}7/  
bill of lading 提單   ScJu_Af  
bills discounted 貼現票據   s]x2DH+_  
bills payable 應付票據   FfYs Sq2l  
bills receivable 應收票據   ,nYZxYLf+  
board of directors 董事會   4#2 ,Y!  
bonds 債券   E .;io*0  
bonus 紅利   ET elbj;0  
book value 賬面價值   t)(v4^T  
bookkeeper 簿記員   5$^c@ 0  
bookkeeping 簿記   >hb-5xC  
branch office general ledger 支店往來賬戶   @
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broker 經紀人   wAz,vq=x  
brought down 接前   .@K#U52  
brought forward 接上頁   P"Rk?lL  
budget 預算   /v$]X4 S`  
by-product 副產品   P^4' |#~2T  
by-product sales 副產品銷售   8IOj[&%0  
capital 股本   { _X#f
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capital income 資本收益   sT1j F3  
capital outlay 資本支出   Sip_ ~]hM  
capital stock 股本   Xz* tbW#  
capital stock certificate 股票   |"\lL9CT  
carried down 移後   *a4 b  
carried forward 移下頁   C->[$HcRa  
cash 現金   8Mb$+^zU  
cash account 現金賬戶   K#)bjxz  
cash in bank 存銀行現金   0 r3N^_}  
cash on delivery 交貨收款   }wL3mVz  
cash on hand 庫存現金   in?T]}  
cash payment 現金支付   P^;WB*V  
cash purchase 現購   C~_q^fXJt  
cash sale 現沽   b,vL8*  
cashier 出?#123;員   u[J7Y  
cashiers check 本票   HnK/A0jM  
certificate of deposit 存款單折   ] - h|]  
certificate of indebtedness 借據   ULrbQ}"cva  
certified check 保付支票   d#Wn[h$"  
certified public accountant 會計師   f>4+,@G  
charges 費用   %Fm`Y.l
 
charge for remittances 匯水手續費   qL~Pjr>cF  
charter 營業執照   gy g|Tno  
chartered accountant 會計師   |vT=Nnu  
chattles 動產   c0h dLl;5  
check 支票   +}Auk|>Dc  
che stub 支票存根   NN*Sb J0  
closed account 己結清賬戶   6d(b'S^  
closing 結算   ,gx$U@0Z  
closing entries 結賬紀錄   7t+]z)  
closing stock 期末存貨   E =  ^-Z  
closing the book 結賬   "mG!L$  
columnar journal 多欄日記賬   '[xut1{  
combination 聯合   5I_hh?N4Z  
commission 佣金   +@^47Xu^  
commodity 商品   :.C)7( 8S  
common stock 普通股   GdL4|xv  
company 公司   &U854  
compensation 賠償   Y~x`6  
compound interest 複利   %pM :{Z  
consignee 承銷人   H8x:D3C0  
consignment 寄銷   WVsKrFZT  
consignor 寄銷人   LsUFz_  
consolidated balance sheet 合併資產負債表   ^$6bs64FSm  
consolidated profit and loss account 合併損益表   =b|)Wnt2f  
consolidation 合併   >02i8:Tp5K  
construction cost 營建成本   Q0_M-^~WT  
construction revenue 營建收入   wsna5D6i  
contract 合同   r)(i{:@r`  
control account 統制賬戶   }]Qmt5'NI  
copyright 版權   WMRYT"J?N]  
corporation 公司   Q=MCMe  
cost 成本   &0FpP&Z(  
cost accounting 成本會計   FC~|&  
cost of labour 勞工成本   WJBW:2=;  
cost of production 生產成本   ^glbxbhI4  
cost of manufacture 製造成本   upZYv~Sa  
cost of sales 銷貨成本   )3+ xsnv  
cost price 成本價格   av7q>NEZ!1  
credit 貸方   nqUH6(  
credit note 收款通知單   `W D*Q-&n  
creditor 債權人   01UqDdoj  
crossed check 橫線支票   gE-lM/ w  
current account 往來活期賬戶   OME!W w  
current asset 流動資產   wV]sGHuF}  
current liability 流動負債   2OA8  R}  
current profit and loss 本期損益   !#l0@3  
debit 借方   z2"2tFK  
debt 債務   aEV|>K=6Y'  
debtor 債務人   k QB 1=c  
deed 契據   *#3voJjV(  
deferred assets 遞延資產   F%Ro98?{  
deferred liabilities 遞延負債   2M!+gk=+  
delivery 交貨   1nw$B[  
delivery expense 送貨費   ~Q3WBOjn  
delivery order 出貨單   Y*h`),  
demand draft 即期匯票   hXj* {vT  
demand note 即期票據   =<Zwv\U  
demurrage charge 延期費   W ??;4  
deposit 存款   }A)^XZ/  
deposit slip 存款單   6kgCS{MZ  
depreciation 折舊   '33Yl+h  
direct cost 直接成本   ])3lH%4-  
direct labour 直接人工   'Y,+D`&i)  
director 董事   gs^UR6 D,  
discount 折扣   ;D%5 nnr  
discount on purchase 進貨折扣   *q\HFI  
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