[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。   Y(1?uVYW\d  
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acceptance 承兌   dg#Pb@7a  
account 賬戶   NV/paoyx:*  
accountant 會計員   Pb T2- F_  
accounting 會計   mUP!jTF  
accounting system 會計制度   RiR],Sj  
accounts payable 應付賬款   B;8Zlm9  
accounts receivable 應收賬款   s=jH1^  
accumulated profits 累積利益   )O+Zbn  
adjusting entry ?#123;整記錄   af @a /  
adjustment ?#123;整   tF/Ni*\^rV  
administration expense 管理費用   ;Qt/(/  
advances 預付   )_j(NX-C:  
advertising expense 廣告費   9fb bJ"I+  
agency 代理   7@gH{p1  
agent 代理人    9Ca0Tu  
agreement 契約   WO%pX+PoH  
allotments 分配數   <Bn0wr8)\  
allowance 津貼   7
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amalgamation 合併   #0h}{y E  
amortization 攤銷   /]J\/Z>  
amortized cost 應攤成本   4,:I{P_>6B  
annuities 年金   *^G,  
applied cost 已分配成本   Dl0{pGK~  
applied expense 已分配費用   ,!^c`_Q\>@  
applied manufacturing expense 己分配製造費用   +\ "NPK@3  
apportioned charge 攤派費用   x5\Du6 3  
appreciation 漲價   xa]yq%  
article of association 公司章程   @?]>4+Oa0  
assessment 課稅   .6rbn8h  
assets 資產   L{IMZ+IB2|  
attorney fee 律師費   |LLpG37_  
audit 審計   5o4KV?"  
auditor 審計員   `IBNBJy
 
average 平均數   +$>aT(q  
average cost 平均成本   /=za m3kd  
bad debt 壞賬   tXrKC  
balance 餘額   Z 6Mjc/  
balance sheet 資產負債表   a"O;DYh  
bank account 銀行賬戶   WY@g=W>+  
bank balance 銀行結存   D{7^y>8_Y-  
bank charge 銀行手續費   G{X7;j e  
bank deposit 銀行存款   I<<1mEk  
bank discount 銀行貼現   -:r<sv$  
bank draft 銀行匯票   =#Jx~d[C  
bank loan 銀行借款   [8Z#HjhQ  
bank overdraft 銀行透支   cQd?,B3#F  
bankers acceptance 銀行承兌   |%XcI3@*  
bankruptcy 破產   aYk: CYQ  
bearer 持票人   sb_/F E5e  
beneficiary 受益人   =6\^F i  
bequest 遺產   m0.g}N-w  
bill 票據   l9j=;h  
bill of exchange 匯票   ^%Y-~yB-  
bill of lading 提單   6/g 82kqpk  
bills discounted 貼現票據   ^a /q6{  
bills payable 應付票據   ]i,o+xBKH  
bills receivable 應收票據   Hq>h nCT  
board of directors 董事會   FaWc:GsfB  
bonds 債券   6)i>qz).
 
bonus 紅利   o>+mw|{  
book value 賬面價值   RRQv<x  
bookkeeper 簿記員   /4 Kd
  
bookkeeping 簿記   ^@=4HtA  
branch office general ledger 支店往來賬戶   4DL2 A;T  
broker 經紀人   BaP'y8dVN  
brought down 接前   "|&3z/AUh  
brought forward 接上頁   wXnVQ-6H  
budget 預算   t(6i4c>  
by-product 副產品   0cfGI%  
by-product sales 副產品銷售   "G* $#  
capital 股本   hD?6RVfG  
capital income 資本收益   <f.Eog  
capital outlay 資本支出   (s|WmSQ  
capital stock 股本   #k &#d9}  
capital stock certificate 股票   d5{= <j  
carried down 移後   ZO<\rX (  
carried forward 移下頁   UNv!G/i-5  
cash 現金   z"QtP[_m  
cash account 現金賬戶   r.Z g<T  
cash in bank 存銀行現金   5 " 1wz  
cash on delivery 交貨收款   Us#/#-hJ  
cash on hand 庫存現金   "u$XEA  
cash payment 現金支付   u+6D|  
cash purchase 現購   T <k;^iqR  
cash sale 現沽   n?D/bXp  
cashier 出?#123;員   #M#$2Vt  
cashiers check 本票   aEa+?6;D  
certificate of deposit 存款單折   %`]!atH  
certificate of indebtedness 借據   NZ8X@|N  
certified check 保付支票   T?Z^2.Pvc  
certified public accountant 會計師   PX23M|$!  
charges 費用   r haq!s38:  
charge for remittances 匯水手續費   WL,2<[)Ew  
charter 營業執照   14uv[z6  
chartered accountant 會計師   0/!0W%f[}  
chattles 動產   >@?mP$;=  
check 支票   b9T6JS j  
che stub 支票存根   <|G!Qn?2-  
closed account 己結清賬戶   }?6;;d#  
closing 結算   H FyQ$pbBU  
closing entries 結賬紀錄   7042?\\=  
closing stock 期末存貨   \WdSj  
closing the book 結賬   l(F\5Ys  
columnar journal 多欄日記賬   &dni6E4  
combination 聯合   K]yWpW  
commission 佣金   3'A0{(b  
commodity 商品   /$\8?<Pc".  
common stock 普通股   2w+4
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company 公司   ?-9uf\2_  
compensation 賠償   ~FXq%-J  
compound interest 複利   Nq9M$Nt]  
consignee 承銷人   'YbE%i}  
consignment 寄銷   # SJJ@SM  
consignor 寄銷人   4eSFpy1  
consolidated balance sheet 合併資產負債表   L+@X]OW8  
consolidated profit and loss account 合併損益表   uz$p'Q  
consolidation 合併   >/}p{Tj  
construction cost 營建成本   1# +|RL4o  
construction revenue 營建收入   :1bDkoK  
contract 合同   SGy2&{\Z  
control account 統制賬戶   ?X\.O-=4X  
copyright 版權   `
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corporation 公司   HmU6:8V *Z  
cost 成本   6<5:m:KE  
cost accounting 成本會計   (64es)B}"  
cost of labour 勞工成本   -lv(@7o~  
cost of production 生產成本   suLC7x`Z  
cost of manufacture 製造成本   o#z$LT 1dY  
cost of sales 銷貨成本   ?0JNaf  
cost price 成本價格   Tj<B;f!u  
credit 貸方   <_=O0 t|6  
credit note 收款通知單   MujEjD "|  
creditor 債權人   Y2dml!QM  
crossed check 橫線支票   DYgB_Iak  
current account 往來活期賬戶   SlT>S1`rnG  
current asset 流動資產   5.yiNWh  
current liability 流動負債   bt.3#aj  
current profit and loss 本期損益   JxLfDr,dy  
debit 借方   P-8QXDdr  
debt 債務   Ux=B*m1@{  
debtor 債務人   :mf&,?  
deed 契據   q.@% H}  
deferred assets 遞延資產   UH\{:@GjNO  
deferred liabilities 遞延負債   zA3r&stN+  
delivery 交貨   cyabqx  
delivery expense 送貨費   $bZ-b1{c C  
delivery order 出貨單   w5/6+@}  
demand draft 即期匯票   >@4AxV\  
demand note 即期票據   ,Sy&?t}`  
demurrage charge 延期費   \M0's&1(  
deposit 存款   zh\"sxL  
deposit slip 存款單   =iDd{$  
depreciation 折舊   !g=b= YK  
direct cost 直接成本   aXZi2  
direct labour 直接人工   `f~$h?}3-@  
director 董事   ovXk~%_  
discount 折扣   E?BF8t_fTE  
discount on purchase 進貨折扣  
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