[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。   =P#!>*\ar  
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acceptance 承兌   >o} ati  
account 賬戶   lBn*G&(P  
accountant 會計員   vUK>4^{J5  
accounting 會計   $McO'Bye{h  
accounting system 會計制度   W<LaR, 7  
accounts payable 應付賬款   z}8YrVr@  
accounts receivable 應收賬款   "B }08C,?  
accumulated profits 累積利益   GiZ'IDV  
adjusting entry ?#123;整記錄   9(l'xuX  
adjustment ?#123;整   ,xz^k/.  
administration expense 管理費用   =|!~0O  
advances 預付   ^<VE5OM  
advertising expense 廣告費   JKT+ q*V  
agency 代理   "?{yVu~9  
agent 代理人   PbPP1G')  
agreement 契約   2SJh
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allotments 分配數   LgNNtZ&F  
allowance 津貼   IA^)`l
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amalgamation 合併   .O#lab`:2  
amortization 攤銷  
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amortized cost 應攤成本   Z]S0AB.Z@  
annuities 年金   oPy zk7{  
applied cost 已分配成本   ]'h)7  
applied expense 已分配費用   L%d?eHF  
applied manufacturing expense 己分配製造費用   ?03Zy3/  
apportioned charge 攤派費用   D&r8V;G[[  
appreciation 漲價   J\so8uT:  
article of association 公司章程   XC1lo4|  
assessment 課稅   .:ZXtU  
assets 資產   VQ?H:1R  
attorney fee 律師費   I|IlFu?O=  
audit 審計   $M `;."
 
auditor 審計員   E E|zY%  
average 平均數   qX'a&~s)n  
average cost 平均成本   mY8=qkZE  
bad debt 壞賬   3Gl]g/  
balance 餘額   W>s'4C`  
balance sheet 資產負債表   G`#
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bank account 銀行賬戶   ,A!e
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bank balance 銀行結存   (1,#=e+  
bank charge 銀行手續費   87(^P3 ;@  
bank deposit 銀行存款   >
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bank discount 銀行貼現   +Jka:]MW!  
bank draft 銀行匯票   /C"s_:m;3  
bank loan 銀行借款   9BD|uU;0  
bank overdraft 銀行透支   *6D%mrK
 
bankers acceptance 銀行承兌   i>Bi&azx  
bankruptcy 破產   !(_xu{(DL  
bearer 持票人   *z"1MU  
beneficiary 受益人   h==GdS4  
bequest 遺產   `O=;
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bill 票據   z){UuiUM+=  
bill of exchange 匯票   ,N7
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bill of lading 提單   O4PdN?  
bills discounted 貼現票據   mjl!Nth:<  
bills payable 應付票據   ]az} n(B,  
bills receivable 應收票據   KHus/M&0  
board of directors 董事會   .&Pe7`.BE  
bonds 債券   To8v#.i  
bonus 紅利   ;]ShC\1  
book value 賬面價值   sR>;h /  
bookkeeper 簿記員   ~<aeA'>OA  
bookkeeping 簿記   &/hr-5k  
branch office general ledger 支店往來賬戶   Bb[0\Hs7  
broker 經紀人   #Wm@&|U  
brought down 接前   KO]?>>5S6  
brought forward 接上頁   .-u
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budget 預算   KvJP(!{  
by-product 副產品   Q
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by-product sales 副產品銷售   eN<pU%7  
capital 股本   _ K+V?-=  
capital income 資本收益   y5Wqu9C\Io  
capital outlay 資本支出   r{!"%03H_  
capital stock 股本   _IKP{WNB  
capital stock certificate 股票   PDq}Tq  
carried down 移後   uCP6;~Ns  
carried forward 移下頁   g.Caapy  
cash 現金   d!QD vO  
cash account 現金賬戶   <#p|z`N  
cash in bank 存銀行現金   FSwgPIO>  
cash on delivery 交貨收款   9 /Ai(  
cash on hand 庫存現金   ;p#Z:6  
cash payment 現金支付   E2h;hr;W  
cash purchase 現購   >_0 i=.\  
cash sale 現沽   K]pKe"M  
cashier 出?#123;員   $|cp;~ 1  
cashiers check 本票   i3l #~  
certificate of deposit 存款單折    `\|3 ~_v  
certificate of indebtedness 借據   ptWG@"j/b  
certified check 保付支票   >uchF8)e|  
certified public accountant 會計師   }u3H4S<o  
charges 費用   3^A/`8R7K  
charge for remittances 匯水手續費   >.O*gv/_  
charter 營業執照   _czbUl  
chartered accountant 會計師   QK3j_'F=E  
chattles 動產   ]~ #+b>  
check 支票   a ._^E/EV  
che stub 支票存根   }Uwkef.Q  
closed account 己結清賬戶   8`inRfpY  
closing 結算   ^Azt.\fMX  
closing entries 結賬紀錄   (|36!-(iK  
closing stock 期末存貨   cJHABdK-  
closing the book 結賬   Xc9p;B>^Ts  
columnar journal 多欄日記賬   1IF'>*  
combination 聯合   PK2R
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commission 佣金   "x.6W!  
commodity 商品   Y( V3PnH  
common stock 普通股   o! 2n}C   
company 公司   A ^4kYOe  
compensation 賠償   Oa.f~|  
compound interest 複利   ph8Jn
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consignee 承銷人   hP4)8>  
consignment 寄銷   w`.T/  
consignor 寄銷人   oc3dd"8}@  
consolidated balance sheet 合併資產負債表   qr'x0r|<>  
consolidated profit and loss account 合併損益表   %TW%|"v  
consolidation 合併   %<=w[*i  
construction cost 營建成本   ~E<PtDab  
construction revenue 營建收入   (?!(0Ywbg  
contract 合同   w;yiX<t<  
control account 統制賬戶   M}=s3[d(,  
copyright 版權   jHu,u|e0>S  
corporation 公司   <uBhi4  
cost 成本   -40'[a9E  
cost accounting 成本會計   wuBlFUSg  
cost of labour 勞工成本   Qc&-\kQ:$u  
cost of production 生產成本   [V> :`?  
cost of manufacture 製造成本   B8cB Qv  
cost of sales 銷貨成本   {8!ZKlB  
cost price 成本價格   f!M [awj%  
credit 貸方   ;T5,T   
credit note 收款通知單   I=4Xv<F  
creditor 債權人   g+>=C   
crossed check 橫線支票   P7'oXtW{o  
current account 往來活期賬戶   !"`@sd~  
current asset 流動資產   H-/; l54E  
current liability 流動負債   IFd )OZ5  
current profit and loss 本期損益   K9e~Wl<3  
debit 借方   /R
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debt 債務   PwFQ#Z  
debtor 債務人   OYszW]UMg  
deed 契據   X zi'Lu`  
deferred assets 遞延資產   1a($8>  
deferred liabilities 遞延負債   e5qrQwU  
delivery 交貨   9SRfjS{7  
delivery expense 送貨費   sorSyuG r  
delivery order 出貨單   ] ?DDCew  
demand draft 即期匯票   H Z;ZjC*  
demand note 即期票據   kfMhw M8kP  
demurrage charge 延期費   YBYBOH  
deposit 存款   Je#!Wd  
deposit slip 存款單   e-[>( n/[  
depreciation 折舊   LJRg>8  
direct cost 直接成本   G$?|S@I,  
direct labour 直接人工   0[n c7)sW  
director 董事   d] b~)!VW  
discount 折扣   ]}mly`Fw  
discount on purchase 進貨折扣   iGG6Myp-  
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