[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。   <+MyZM(z>  
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acceptance 承兌   >~%e$a7}+  
account 賬戶   }En  
accountant 會計員   De7Ts  
accounting 會計   -9N@$+T  
accounting system 會計制度   ^;!0j9"*:  
accounts payable 應付賬款  
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accounts receivable 應收賬款   Q!- 0xlx  
accumulated profits 累積利益   v+p{|X-  
adjusting entry ?#123;整記錄   |4$M]Mf0  
adjustment ?#123;整   ;!:U((wv  
administration expense 管理費用   We0.3aG  
advances 預付   \(226^|j  
advertising expense 廣告費   L,y6^J!  
agency 代理   sn 7AR88M;  
agent 代理人   KT]Pw\y5  
agreement 契約   +uay(3m((  
allotments 分配數   7Q\|=$2  
allowance 津貼   #/PAA  
amalgamation 合併   ~wg:!VWA)  
amortization 攤銷   ]7-&V-Ct*  
amortized cost 應攤成本   COH<Tj  
annuities 年金   :0Z^uuk`gq  
applied cost 已分配成本   "KcA  
applied expense 已分配費用   ;&H4u)  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   ::_i@r  
appreciation 漲價   )`^p%k  
article of association 公司章程   [MuEoWrq(}  
assessment 課稅   8DP+W$  
assets 資產   LU!dN"[k  
attorney fee 律師費   zD?oXs  
audit 審計   +`3!I  
auditor 審計員   Gt9&)/#  
average 平均數   9x,RvWTb  
average cost 平均成本   G)?9.t_Lj-  
bad debt 壞賬   U,nEbKJgk  
balance 餘額   .<kqJ|SVi  
balance sheet 資產負債表   'SQG>F Uy  
bank account 銀行賬戶   SG6sw]x  
bank balance 銀行結存   ^vG8#A}]  
bank charge 銀行手續費   9UvXC)R1  
bank deposit 銀行存款   aF03a-qw<  
bank discount 銀行貼現   AwQ?l(iZ"p  
bank draft 銀行匯票   MZmb`%BZ  
bank loan 銀行借款   R<B7K?SxV~  
bank overdraft 銀行透支   C6rg<tCH  
bankers acceptance 銀行承兌   J\e+}{  
bankruptcy 破產   <&)v~-&O  
bearer 持票人   K~ ;45Z2  
beneficiary 受益人   2NB L}x  
bequest 遺產   `xrmT t X  
bill 票據   A*W)bZs.  
bill of exchange 匯票   T#bu V  
bill of lading 提單   GR\5WypoJ  
bills discounted 貼現票據   $s<N
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bills payable 應付票據   DBLO|&2!z[  
bills receivable 應收票據   @LJpdvb  
board of directors 董事會   ^ns@O+Fk  
bonds 債券   *L!!]Q2c  
bonus 紅利   )V!dBl"Gq  
book value 賬面價值   z({hiVs  
bookkeeper 簿記員   p!s}=wI`  
bookkeeping 簿記   z0/} !  
branch office general ledger 支店往來賬戶   9cJH"  
broker 經紀人   /lafve~  
brought down 接前   %#$EP7"J  
brought forward 接上頁   G7D2{J{1  
budget 預算   4 B*0M  
by-product 副產品   LzYO$Ir:g  
by-product sales 副產品銷售   {
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capital 股本   6Zn @2PGEl  
capital income 資本收益   !0N7^Z"gtz  
capital outlay 資本支出   <})'Y~i  
capital stock 股本   NV#FvM/#"  
capital stock certificate 股票   Y@ZaJ@%9@  
carried down 移後   OQ9x*TmK  
carried forward 移下頁   s|D>-  
cash 現金   Z}-Vf$O~  
cash account 現金賬戶   \e`~i@) ~Z  
cash in bank 存銀行現金   8uA,iYD  
cash on delivery 交貨收款   7.j[a*^  
cash on hand 庫存現金   T~b>B`_  
cash payment 現金支付   _v* nlc  
cash purchase 現購   7#wn<HDY%  
cash sale 現沽   1Z,[|wJ  
cashier 出?#123;員   Oh4AsOj@  
cashiers check 本票   \Y{k7^G}A  
certificate of deposit 存款單折   ><=gV~7lx  
certificate of indebtedness 借據   g(#f:"  
certified check 保付支票   ApjOj/  
certified public accountant 會計師   IJ/sX_k  
charges 費用   Q);n<Z:X~  
charge for remittances 匯水手續費   ;U_QvN|  
charter 營業執照   \lSU  
chartered accountant 會計師   T7f ${  
chattles 動產   S/ibb&  
check 支票   p6vKoI#T  
che stub 支票存根   ,6r{VLN  
closed account 己結清賬戶   \cCV6A[  
closing 結算   E_zIg+(+  
closing entries 結賬紀錄   ~(]0k.\  
closing stock 期末存貨   SRSvot};C  
closing the book 結賬   [}fv  dW  
columnar journal 多欄日記賬   Q~Z=(rP20  
combination 聯合   r/*=%~*  
commission 佣金   rLX4jT^  
commodity 商品   5 QO34t2  
common stock 普通股   P bQk<"J1  
company 公司   kkK kf '  
compensation 賠償   ?:Bv iF);/  
compound interest 複利   lvp8z)G  
consignee 承銷人   rSYi<ku  
consignment 寄銷   r0m*5rd1  
consignor 寄銷人   z'`y,8Y1l  
consolidated balance sheet 合併資產負債表   )>c>oMgl  
consolidated profit and loss account 合併損益表   6[]]Y,Y  
consolidation 合併   `ImE% r!  
construction cost 營建成本   "H XYNS>  
construction revenue 營建收入   $2%f 8&  
contract 合同   FW.$5*f='  
control account 統制賬戶   =H|6GJ  
copyright 版權   mZUfn%QXb(  
corporation 公司   3su78et}  
cost 成本   d,by/ .2  
cost accounting 成本會計   HfLLlH<L`&  
cost of labour 勞工成本   8?FbtBAn  
cost of production 生產成本   5cWw7V<m  
cost of manufacture 製造成本   Y\0}R,]a-  
cost of sales 銷貨成本   03j]d&P%d  
cost price 成本價格   IMk'#)  
credit 貸方   C^)
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credit note 收款通知單   ko^\HSXl  
creditor 債權人   Ks\ NE=;5  
crossed check 橫線支票   ~g7l8H67  
current account 往來活期賬戶   CZbYAxNl  
current asset 流動資產   Rml2"9"`  
current liability 流動負債   sZLT<6_B  
current profit and loss 本期損益   NuU9~gSQ  
debit 借方   8 B**8yg.  
debt 債務   )3(;tT,$}^  
debtor 債務人   sFBneBub  
deed 契據   ^3hn0DVQ  
deferred assets 遞延資產   FCkf#  
deferred liabilities 遞延負債   |]Qg7m,O  
delivery 交貨   =
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delivery expense 送貨費   &
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delivery order 出貨單   K6ol YG>  
demand draft 即期匯票   @X3{ x\i'I  
demand note 即期票據   eX_D/25 $  
demurrage charge 延期費   ^V%rag  
deposit 存款   kapC%/6"  
deposit slip 存款單   2c/Ys4/H4]  
depreciation 折舊   ` }3qhar  
direct cost 直接成本   q{ /3V  
direct labour 直接人工   1@gguRF:  
director 董事   ~n/ $  
discount 折扣   D/=5tOy  
discount on purchase 進貨折扣   &gI~LP  
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