[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*8RYm)?  
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acceptance 承兌   !E.lyz  
account 賬戶   fB ,!|u  
accountant 會計員   YI(OrR;V  
accounting 會計   #p9z#kin  
accounting system 會計制度   $R#L@iL-  
accounts payable 應付賬款   *]UEF_  
accounts receivable 應收賬款   r3bvuq,6$  
accumulated profits 累積利益   f`";
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adjusting entry ?#123;整記錄   L5N{ie_  
adjustment ?#123;整   !v;_@iW3e  
administration expense 管理費用   Vgb>3]SU  
advances 預付   D@vvy6
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advertising expense 廣告費   W;@ae,^  
agency 代理   x[uX
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agent 代理人   LkbvA  
agreement 契約   /v ;Kb|e  
allotments 分配數   (/P&;?j  
allowance 津貼   CzsY=DBH=  
amalgamation 合併   !?-5hh1\  
amortization 攤銷   YGO7lar  
amortized cost 應攤成本   S/:QVs  
annuities 年金   q>oH(A  
applied cost 已分配成本   HkB<RsS$p_  
applied expense 已分配費用   YbBH6RZr  
applied manufacturing expense 己分配製造費用   qO3BQ]UF  
apportioned charge 攤派費用   o 0 #]EMr  
appreciation 漲價   O)Dw<j)  
article of association 公司章程   ~ai' M#  
assessment 課稅   "^e?E:( 3  
assets 資產   `Q^Sm`R  
attorney fee 律師費   S7>gNE;%]u  
audit 審計   e;u
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auditor 審計員   RvZ-w$E&?  
average 平均數   >"{zrwNq  
average cost 平均成本   !OVEA^6  
bad debt 壞賬   8t \>  
balance 餘額   /+U)!$zm*  
balance sheet 資產負債表   g-gBg\y{v  
bank account 銀行賬戶   54DR.>O  
bank balance 銀行結存   zi[M{bm  
bank charge 銀行手續費   1e| M6*  
bank deposit 銀行存款   yQ&%* ?J  
bank discount 銀行貼現   ffd3QQ  
bank draft 銀行匯票    FAl6  
bank loan 銀行借款   y, _3Ks  
bank overdraft 銀行透支   \k-juF80  
bankers acceptance 銀行承兌   =0yJ2[R7Do  
bankruptcy 破產   a-2 {x2O  
bearer 持票人   Z6@J-<u  
beneficiary 受益人   kU>|E<c*  
bequest 遺產   yzl\{I&  
bill 票據   p+D6Z'B  
bill of exchange 匯票   Q3 1c@t  
bill of lading 提單   u(`A?H:  
bills discounted 貼現票據   ''07Km@x  
bills payable 應付票據   eE_X
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bills receivable 應收票據   d+ko"F|  
board of directors 董事會   `bF;Ew;  
bonds 債券   *%BI*p  
bonus 紅利   tX}S[jdq  
book value 賬面價值   PzkXrDlB7  
bookkeeper 簿記員   *lF%8k"Al  
bookkeeping 簿記   {# _C  
branch office general ledger 支店往來賬戶   ]arskmB]  
broker 經紀人   Sylsp%A  
brought down 接前   Y &+/[[  
brought forward 接上頁   N0hU~|/  
budget 預算   ?tQv|x  
by-product 副產品   A6.'1OD  
by-product sales 副產品銷售   _oVA0@#n  
capital 股本   Bz~h-  
capital income 資本收益   N,$o'\l  
capital outlay 資本支出   g P%!  
capital stock 股本   uNBhVsM6<  
capital stock certificate 股票   S6X<3L`FfH  
carried down 移後   )KQum`pO  
carried forward 移下頁   a[l5k  
cash 現金   XnOl*#P  
cash account 現金賬戶   _8`
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cash in bank 存銀行現金   %;?3A#  
cash on delivery 交貨收款   @1Lc`;Wd  
cash on hand 庫存現金   p ivS8C  
cash payment 現金支付   EBLoRW=8ld  
cash purchase 現購   C;>Ll~f_  
cash sale 現沽   ~-i
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cashier 出?#123;員   )zV5KC{{  
cashiers check 本票   k<qH<<r*  
certificate of deposit 存款單折   pjM|}i<'Q  
certificate of indebtedness 借據   HpAZ{P7  
certified check 保付支票   ZW%`G@d"H-  
certified public accountant 會計師   3zHiu*2/!  
charges 費用   S}O\<6&  
charge for remittances 匯水手續費   0MPDD%TP  
charter 營業執照   B35f5m7r  
chartered accountant 會計師   ;d40:q<  
chattles 動產   
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check 支票   JqZ5DjI:  
che stub 支票存根   a|
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closed account 己結清賬戶   SiT &p  
closing 結算   `I$A;OPK7  
closing entries 結賬紀錄   `_i-BdW  
closing stock 期末存貨   `<d>C}9  
closing the book 結賬   hBu=40K  
columnar journal 多欄日記賬   !6C d.fpWL  
combination 聯合   _R6>
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commission 佣金   XU7bWafy  
commodity 商品   yqwr0yDAl  
common stock 普通股   =T]OYk  
company 公司   M czWg  
compensation 賠償   K e8cfd~c  
compound interest 複利   X9HI@M]h  
consignee 承銷人   dz 2d`=`3  
consignment 寄銷   ?#m5$CFp   
consignor 寄銷人   Y~xZ{am  
consolidated balance sheet 合併資產負債表   = xk@Q7$  
consolidated profit and loss account 合併損益表   wBET.l'd  
consolidation 合併   LAeXe!y  
construction cost 營建成本   Q<pM tW  
construction revenue 營建收入   X;NTz75  
contract 合同   ewg WzB9c  
control account 統制賬戶   3F1Z$d(  
copyright 版權   !Ao
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corporation 公司   ?da3Azp  
cost 成本   (Q+3aEUE  
cost accounting 成本會計   ]u';z
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cost of labour 勞工成本   ,+&j/0U  
cost of production 生產成本   D~:fn|/Brp  
cost of manufacture 製造成本   r
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cost of sales 銷貨成本   _?ZT[t<  
cost price 成本價格   U<b!$"P9  
credit 貸方   9':$!Eoq  
credit note 收款通知單   A-FwNo2"%  
creditor 債權人   nC^'2z  
crossed check 橫線支票   xo$ZPnf(zv  
current account 往來活期賬戶   jo~Pr  
current asset 流動資產   L/I-(08!Y:  
current liability 流動負債   O]>`B
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current profit and loss 本期損益   x3Uv&  
debit 借方   ?x@khzk  
debt 債務   i`~y%y  
debtor 債務人   OBZj-`fqJ  
deed 契據   ( EX  
deferred assets 遞延資產   QS}=oOR@k  
deferred liabilities 遞延負債   $m>e!P>%u  
delivery 交貨   0CROq}  
delivery expense 送貨費   ?6dtvz;K+?  
delivery order 出貨單   ,l6W|p?ZO^  
demand draft 即期匯票   _$ 0Ix6y,  
demand note 即期票據   Y"@kvd  
demurrage charge 延期費   O 2U/zF:X
 
deposit 存款   WxFjpJt  
deposit slip 存款單   N5\<w>  
depreciation 折舊   4]bTO  
direct cost 直接成本   E !8y|_(j  
direct labour 直接人工   abND#t  
director 董事   ($wYawz  
discount 折扣   kBzzi^cl  
discount on purchase 進貨折扣   G\Me%{b#  
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