[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。   U;4i&=.!  
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acceptance 承兌   VFx[{Hy  
account 賬戶   R`E:`t4G  
accountant 會計員   8<mloM-4  
accounting 會計   KXDnhVf  
accounting system 會計制度   U~)5{  
accounts payable 應付賬款   az:} RE3o  
accounts receivable 應收賬款   pe0ax-Zv  
accumulated profits 累積利益   D_0sXIbg  
adjusting entry ?#123;整記錄   yo-> mD  
adjustment ?#123;整   _pZ <  
administration expense 管理費用   y<j7iN  
advances 預付   yP"}(!~m
 
advertising expense 廣告費   +6$+]u]  
agency 代理   ,Y
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agent 代理人   ^)Awj j9  
agreement 契約    YTZ :D/  
allotments 分配數   ymqv@Byi8A  
allowance 津貼   vs[!B-  
amalgamation 合併   hnB` +!  
amortization 攤銷   Hv/5)  
amortized cost 應攤成本   ,b -  
annuities 年金   "_\"S  
applied cost 已分配成本   l0`bseN<  
applied expense 已分配費用   9aLd!PuTN  
applied manufacturing expense 己分配製造費用   ar\|D\0V  
apportioned charge 攤派費用   Hzm_o>
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appreciation 漲價   2ua!<^,  
article of association 公司章程   <mlN\BcX;  
assessment 課稅   ;$zvm`|:  
assets 資產   ~cSXBc,+  
attorney fee 律師費   VgIk'.  
audit 審計   jT$J~MpHh  
auditor 審計員    f_n  
average 平均數   L&)e}"  
average cost 平均成本   !J<Xel{  
bad debt 壞賬   RV_I&HD!  
balance 餘額   %LP4RZ  
balance sheet 資產負債表   }A@:JR+|  
bank account 銀行賬戶   6'kQ(r>  
bank balance 銀行結存   X,aRL6>r  
bank charge 銀行手續費   A03io8D6  
bank deposit 銀行存款   <!FcQVH+L  
bank discount 銀行貼現   XP o#qT8n  
bank draft 銀行匯票    K] ;]  
bank loan 銀行借款   PNo:[9`S;m  
bank overdraft 銀行透支   mY/"rm  
bankers acceptance 銀行承兌   jY%.t)>)  
bankruptcy 破產   \ui'~n_t]  
bearer 持票人   0Zwx3[bq6K  
beneficiary 受益人   >I5Wf/ $  
bequest 遺產   ]tT=j N&(  
bill 票據   LYL_Ah'=  
bill of exchange 匯票   HQ9tvSc  
bill of lading 提單   7r'_p$  
bills discounted 貼現票據   n@ba>m4{  
bills payable 應付票據   _,60pr3D'  
bills receivable 應收票據   C.:S@
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board of directors 董事會   ^ '|y^t  
bonds 債券   G4:\6fu  
bonus 紅利   3%(r,AD  
book value 賬面價值   D
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bookkeeper 簿記員   JD0s0>q_  
bookkeeping 簿記   0j4n11#  
branch office general ledger 支店往來賬戶   B-]bhA4|:  
broker 經紀人   BWxJ1ENM  
brought down 接前   t !6sU]{  
brought forward 接上頁   #`gX(C>  
budget 預算   -ak.wwx\  
by-product 副產品   "Hz%0zP&  
by-product sales 副產品銷售   )#i"
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capital 股本   |3E|VGm~  
capital income 資本收益   !Whx^B:  
capital outlay 資本支出   2;"vF9WMm  
capital stock 股本   PVF:p7  
capital stock certificate 股票   WvT H+  
carried down 移後   Xw'sh#i2  
carried forward 移下頁   N atC}k  
cash 現金   0Yq_B
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cash account 現金賬戶   *5oQZ".vA*  
cash in bank 存銀行現金   mMXDzAllB  
cash on delivery 交貨收款   o96c`a u  
cash on hand 庫存現金   aW dI  
cash payment 現金支付   )8g&lyT  
cash purchase 現購   I oJI|lP  
cash sale 現沽   cq?,v?m  
cashier 出?#123;員   `ql8y'  
cashiers check 本票   9-{ +U,3)  
certificate of deposit 存款單折   D=z="p\  
certificate of indebtedness 借據   ,.(:b82$  
certified check 保付支票   E"p _!!1  
certified public accountant 會計師   <) a$5"AP  
charges 費用   -QJ8\/1>  
charge for remittances 匯水手續費   Kgi `@`  
charter 營業執照   "#gKI/[qxq  
chartered accountant 會計師   C4ktCN  
chattles 動產   3GKKC9C6  
check 支票   o:ow"cOEf  
che stub 支票存根   FIfLDT+Wh  
closed account 己結清賬戶   [Q8Wy/o Q  
closing 結算   R'tvF$3=i  
closing entries 結賬紀錄   .!L{yU,  
closing stock 期末存貨   ^pu8\K;~  
closing the book 結賬   l3^'bp6HQ  
columnar journal 多欄日記賬   zfI{cMn'J  
combination 聯合   '[8w8,v(  
commission 佣金   =s*c(>  
commodity 商品   D`[@7$t  
common stock 普通股   >6&Rytcc]  
company 公司   k)D5>T  
compensation 賠償   @8m%* pBg  
compound interest 複利   Y
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consignee 承銷人   5655)u.N8  
consignment 寄銷   Wf8@B#^{  
consignor 寄銷人   $v2t6wS,"  
consolidated balance sheet 合併資產負債表   Z]{=Jy!F  
consolidated profit and loss account 合併損益表   P(I%9  
consolidation 合併   ! jApV  
construction cost 營建成本   EX!`Zejf  
construction revenue 營建收入   f,6V#,  
contract 合同   ^Tj{}<yT  
control account 統制賬戶   73S N\  
copyright 版權   zmD7]?|  
corporation 公司   q'y<UyT6  
cost 成本   . 4RU'9M  
cost accounting 成本會計   vJi<PQ6  
cost of labour 勞工成本   `_1fa7,z  
cost of production 生產成本   'J0I$-QYk  
cost of manufacture 製造成本   wsQuJrG  
cost of sales 銷貨成本   !PeSnO  
cost price 成本價格   YW~ 9N  
credit 貸方   8EJP~bt  
credit note 收款通知單   95j
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creditor 債權人   ADOA&r[  
crossed check 橫線支票   F?FfRzZ[  
current account 往來活期賬戶   z#`Qfvu6Hi  
current asset 流動資產   M~
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current liability 流動負債   lcEK&AtK  
current profit and loss 本期損益   %ueD3;V  
debit 借方   =(\BM')l  
debt 債務   h$9ut@I  
debtor 債務人   kzK9.  
deed 契據   9dAtQwGR"6  
deferred assets 遞延資產   0uM&F[.x@g  
deferred liabilities 遞延負債   pZ*%zt]-a  
delivery 交貨   HrZX~JnTmf  
delivery expense 送貨費   b?,%M^9\`  
delivery order 出貨單   <2<2[F5Q%  
demand draft 即期匯票   n!SHExBp  
demand note 即期票據   G B}=  
demurrage charge 延期費   noz1W ]  
deposit 存款   H0])>1sWB  
deposit slip 存款單   IaOR%Bg  
depreciation 折舊   :t "_I  
direct cost 直接成本   _4nm h0q4  
direct labour 直接人工   X
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director 董事   k$f2i,7'  
discount 折扣   [742s]j  
discount on purchase 進貨折扣   ]o=ON95ja  
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