[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。   :hk5 .[  
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acceptance 承兌   hVAn>_(  
account 賬戶   X296tA>C`  
accountant 會計員   hxd`OG<gF  
accounting 會計   'Nnzk  
accounting system 會計制度   peuZ&yK+"  
accounts payable 應付賬款   r8rgY42  
accounts receivable 應收賬款   Y}|X|!0x  
accumulated profits 累積利益   iYm-tsER;  
adjusting entry ?#123;整記錄   PB`Y g  
adjustment ?#123;整   :L@?2),  
administration expense 管理費用   n QZwC  
advances 預付   >kDQkhZ  
advertising expense 廣告費    KD7dye  
agency 代理   Rmt~,cW!\  
agent 代理人   e95Lo+:f  
agreement 契約   P& -Qc  
allotments 分配數   })8N5C+KU  
allowance 津貼   rt~d6|6  
amalgamation 合併   Pz|> "'  
amortization 攤銷   u^bidd6JRn  
amortized cost 應攤成本   cyv`B3}  
annuities 年金   {e9@-  
applied cost 已分配成本   YPK(be_|I  
applied expense 已分配費用   sRL`dEl4l  
applied manufacturing expense 己分配製造費用   ujq=F  
apportioned charge 攤派費用   FvXZ<
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appreciation 漲價   KNpl:g3{<Q  
article of association 公司章程   J0\Fhe0'  
assessment 課稅   z] PS
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assets 資產   _w(7u(Z  
attorney fee 律師費   e
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audit 審計   OXSmt DvJ  
auditor 審計員   #crQ1p) \  
average 平均數   Ou!2[oe@M  
average cost 平均成本   |w1Bq  
bad debt 壞賬   2%@4]  
balance 餘額   ?2;&O`x*  
balance sheet 資產負債表   E+R1 !.  
bank account 銀行賬戶   AFDq}*2Qb  
bank balance 銀行結存   R_ ,UMt  
bank charge 銀行手續費   w/S%YW3*  
bank deposit 銀行存款   foF({4q7b^  
bank discount 銀行貼現   tI TS1
 
bank draft 銀行匯票   &5spTMw8  
bank loan 銀行借款   Mxsa-?R;v  
bank overdraft 銀行透支   K>r,(zgVc  
bankers acceptance 銀行承兌   y'~U%,ki6  
bankruptcy 破產   nE&@Q  
bearer 持票人   (Hz^)5(~  
beneficiary 受益人   _jI,)sr4ic  
bequest 遺產   w\}ieI8J  
bill 票據   B^Nf #XN(  
bill of exchange 匯票   eJVjuG  
bill of lading 提單   qL&[K>2z  
bills discounted 貼現票據   ?'Xj g#}<  
bills payable 應付票據   ]kG"ubHV?h  
bills receivable 應收票據   Vb4#,  
board of directors 董事會   ^aMg/.
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bonds 債券   Ins`l  
bonus 紅利   uK#4(eY=W  
book value 賬面價值   .TR9975  
bookkeeper 簿記員   KRLQ #,9  
bookkeeping 簿記   oMD>Ywc-
 
branch office general ledger 支店往來賬戶   Lh"<XYY  
broker 經紀人   }Qc@m9;bH  
brought down 接前   w%VU/6
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brought forward 接上頁   tl4V7!U@^z  
budget 預算   1onM j  
by-product 副產品   ^f &XQQY  
by-product sales 副產品銷售   L9\1+rq  
capital 股本   k\YG^I  
capital income 資本收益   .b&t;4q  
capital outlay 資本支出   N P#w+Qw  
capital stock 股本   eV"h0_ox  
capital stock certificate 股票   P[#e/qnXu|  
carried down 移後   o\<ULW*  
carried forward 移下頁   OwUhdiG  
cash 現金   Ar|0b}=)>  
cash account 現金賬戶   }DEg-j,F  
cash in bank 存銀行現金   9J*\T(W  
cash on delivery 交貨收款   mpEK (p  
cash on hand 庫存現金   0r] t`{H  
cash payment 現金支付   dA`IEQJL  
cash purchase 現購   yZ(zdM\/sL  
cash sale 現沽   p8H'{f\G  
cashier 出?#123;員   D/B8tf+V  
cashiers check 本票   kr5">"7  
certificate of deposit 存款單折   Uq,^Wy  
certificate of indebtedness 借據   }wjw:M  
certified check 保付支票   ]^n7  
certified public accountant 會計師   "f2$w  
charges 費用   [M}{G5U.  
charge for remittances 匯水手續費   ]z;I_-  
charter 營業執照   `?qF$g9u~  
chartered accountant 會計師   o>i4CCU+  
chattles 動產   /cdC'g  
check 支票   R)(T^V`{  
che stub 支票存根   kT66;Y[  
closed account 己結清賬戶   m6K}|j  
closing 結算   Bz-c$me1  
closing entries 結賬紀錄   F>6|3bOR  
closing stock 期末存貨   x0D*U?A  
closing the book 結賬   VUGmi]qd  
columnar journal 多欄日記賬   _|\~q[ep  
combination 聯合   \?ZB]*Fu  
commission 佣金   |A9F\A->4  
commodity 商品   T_ <@..C  
common stock 普通股   qzLP
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company 公司   YQ)kRhFA  
compensation 賠償    c(E{6g?  
compound interest 複利   $q{!5-e  
consignee 承銷人   kGS;sB  
consignment 寄銷   G1tY)_-8[  
consignor 寄銷人   6qpJUkd  
consolidated balance sheet 合併資產負債表   l -mfFN  
consolidated profit and loss account 合併損益表   A_ZY=jP   
consolidation 合併   k[YS8g-Q  
construction cost 營建成本   KVaiugQ  
construction revenue 營建收入   nFe<w  
contract 合同   G]tn i  
control account 統制賬戶   8)3*6+D  
copyright 版權   HTS0 s\R$  
corporation 公司   Hqx-~hQO  
cost 成本   7~p@0)''  
cost accounting 成本會計   {.|CdqwY  
cost of labour 勞工成本   
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cost of production 生產成本   JPUW6e07o  
cost of manufacture 製造成本   ^j7Vt2-  
cost of sales 銷貨成本   ({)+3]x  
cost price 成本價格   9uO 2Mm  
credit 貸方   |O+H[;TB6  
credit note 收款通知單   7`Ak)F:V  
creditor 債權人   rJTa  
crossed check 橫線支票   l0m-$/  
current account 往來活期賬戶   : /N0!&7  
current asset 流動資產   fu ,}1Mq#  
current liability 流動負債   aCj&O:]=  
current profit and loss 本期損益   70nqD>M4  
debit 借方   u@M,qo`  
debt 債務   k FD;i  
debtor 債務人   uym*a4J  
deed 契據   1#2 I  
deferred assets 遞延資產   ^*Q ?]N  
deferred liabilities 遞延負債   (OL4Ex']  
delivery 交貨   rfJz8uF%  
delivery expense 送貨費   g2ixx+`?|:  
delivery order 出貨單   k5e;fA/w  
demand draft 即期匯票   hEH?[>9  
demand note 即期票據  
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demurrage charge 延期費   UHkMn  
deposit 存款   q!7ANib6O  
deposit slip 存款單   Y=I'czg  
depreciation 折舊   4f@rv^f(X  
direct cost 直接成本   uyWunpT  
direct labour 直接人工   5H9z4-i x?  
director 董事   783,s_  
discount 折扣   TDjm2R~9FS  
discount on purchase 進貨折扣   -f^tE,
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