[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。   Q9K Gf;  
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acceptance 承兌   +x G]
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account 賬戶   ( Nj X?^  
accountant 會計員   yN{Yb p  
accounting 會計   r-]R4#z>
  
accounting system 會計制度   pSQ3SM  
accounts payable 應付賬款   QC4_\V
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accounts receivable 應收賬款   ~/3cQN^  
accumulated profits 累積利益   g%j z,|  
adjusting entry ?#123;整記錄   BxZ}YS:  
adjustment ?#123;整   i2)SSQ  
administration expense 管理費用   ksDG8^9>]  
advances 預付   cWF vYF  
advertising expense 廣告費   $0LlaN@e  
agency 代理   XF\`stEnb  
agent 代理人   rC_K L  
agreement 契約   n$`Nx\v  
allotments 分配數   g?j"d{.9t  
allowance 津貼   2_r}4)z  
amalgamation 合併   1b6gTfU  
amortization 攤銷  
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amortized cost 應攤成本   DLS-WL  
annuities 年金   C+5^[V  
applied cost 已分配成本   t T-]Vj.  
applied expense 已分配費用   h^hEyrJw  
applied manufacturing expense 己分配製造費用   uO[4 WZ  
apportioned charge 攤派費用   \vQ_:- A  
appreciation 漲價   JB%6G|Z  
article of association 公司章程   _nx|ZJ  
assessment 課稅   9%zR?u  
assets 資產   bL0+v@(r  
attorney fee 律師費   9D<^)ShY  
audit 審計   9\Xl3j!  
auditor 審計員   ACyQsmqm:  
average 平均數   Qs%f6rL  
average cost 平均成本   =[1W.Zt  
bad debt 壞賬   {B\.8)&8  
balance 餘額   S^x9 2&!  
balance sheet 資產負債表   <V6#)^Or  
bank account 銀行賬戶   DN^ln%#  
bank balance 銀行結存   /E]4N=T  
bank charge 銀行手續費   oR-_=U^  
bank deposit 銀行存款   6_XX[.%  
bank discount 銀行貼現   1>1|>%  
bank draft 銀行匯票   Do_L  
bank loan 銀行借款   Z@I%ppd  
bank overdraft 銀行透支   -\NB*|9m|  
bankers acceptance 銀行承兌   ._FgQ``PL  
bankruptcy 破產   i"e)LJz  
bearer 持票人   ;U7\pc;S  
beneficiary 受益人   "{V,(w8Dt  
bequest 遺產   'rR\H2b   
bill 票據   !)\`U/.W  
bill of exchange 匯票   ]iz5V
I@  
bill of lading 提單   (|6q N  
bills discounted 貼現票據   efbt\j6@%2  
bills payable 應付票據   P?0b-Qr$a  
bills receivable 應收票據   $%t{O[ (  
board of directors 董事會   p!Gf^  
bonds 債券   LXXxwIBS  
bonus 紅利   }`_2fJ6  
book value 賬面價值   G3U+BC23E  
bookkeeper 簿記員   T|{BT! W1E  
bookkeeping 簿記   4h~Oj y16&  
branch office general ledger 支店往來賬戶   /FYa{.Vlr  
broker 經紀人   Q|v=WC6  
brought down 接前   C*78Zw
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brought forward 接上頁   [9LYR3 p  
budget 預算   a"&Z!A:Z=  
by-product 副產品   S3J6P2P  
by-product sales 副產品銷售   n `n3
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capital 股本   u!@P,,NY  
capital income 資本收益   ?%LD1
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capital outlay 資本支出   gai?LXM l}  
capital stock 股本   [p7le8=  
capital stock certificate 股票   *e8V4P  
carried down 移後   =Q|}7g8o  
carried forward 移下頁   _c(=>  
cash 現金   UfkRY<H  
cash account 現金賬戶   9m'[52{o  
cash in bank 存銀行現金   m+u>%Ys`  
cash on delivery 交貨收款   zm~~mz A  
cash on hand 庫存現金   w_{z"VeD  
cash payment 現金支付   wR4P0[  
cash purchase 現購   e6_.ID'3  
cash sale 現沽   JPpYT~4  
cashier 出?#123;員   4sJx_Qi  
cashiers check 本票   I{Kc{MXn  
certificate of deposit 存款單折   YT3
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certificate of indebtedness 借據   Q3/q%#q>  
certified check 保付支票   IB?A]oN1{  
certified public accountant 會計師   '|q:h  
charges 費用   , m\0IgZdz  
charge for remittances 匯水手續費   qB=pp!zQ  
charter 營業執照   b1&{%.3[  
chartered accountant 會計師   f,-|"_5;   
chattles 動產   c]"B)I1L  
check 支票   lLJb3[ e.  
che stub 支票存根   0 /kbxpih  
closed account 己結清賬戶   I |ULf  
closing 結算   ~::R+Lh(  
closing entries 結賬紀錄   OcH-`A  
closing stock 期末存貨   bFVdv&  
closing the book 結賬   =L=#PJAPj  
columnar journal 多欄日記賬   tFSdi.|G=  
combination 聯合   :E^B~ OuL  
commission 佣金   .ClCP?HG  
commodity 商品   U'lD|R,g  
common stock 普通股   +Va?wAnr  
company 公司   q-o>yjT~  
compensation 賠償   Ab"uN  
compound interest 複利   D4vmB
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consignee 承銷人   $XI<s$P%(%  
consignment 寄銷   lxmS.C
  
consignor 寄銷人   g:6yvEu$ -  
consolidated balance sheet 合併資產負債表   (gf\VYM-7  
consolidated profit and loss account 合併損益表   sogbD9Jc  
consolidation 合併   mQvKre o~  
construction cost 營建成本   \}Wkj~IX  
construction revenue 營建收入    \I'Zc]  
contract 合同   X@Bpjg  
control account 統制賬戶   \|pAn  
copyright 版權   =%u|8Ea*`  
corporation 公司   FKx9$B  
cost 成本   &59#$LyH`%  
cost accounting 成本會計   [.I,B tY+  
cost of labour 勞工成本   MUe'xK  
cost of production 生產成本   :^s7#4%6  
cost of manufacture 製造成本   qN0# =X  
cost of sales 銷貨成本   '; dW'Uwc  
cost price 成本價格   __fR #D  
credit 貸方   2%qn!+.  
credit note 收款通知單   #-Rz`Y<&  
creditor 債權人   PVU"oz&T  
crossed check 橫線支票   t?
A4xk  
current account 往來活期賬戶   '=~y'nPG7  
current asset 流動資產   pzax~Vp  
current liability 流動負債   iy#OmI>j  
current profit and loss 本期損益   \O8f~zA{G  
debit 借方   &0eB@8{N  
debt 債務   G}-.
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debtor 債務人   D{4hNO  
deed 契據   /C:'qhY,  
deferred assets 遞延資產   I:_*8el&d  
deferred liabilities 遞延負債   )c'>E4>  
delivery 交貨   ._&lG3'  
delivery expense 送貨費   iXm||?Rnx  
delivery order 出貨單   !TOi]`vqc  
demand draft 即期匯票   -h@0
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demand note 即期票據   B R:  
demurrage charge 延期費   :ky<`Jfr`  
deposit 存款   Crhi+D  
deposit slip 存款單   pG(
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depreciation 折舊   W^ :/0WR  
direct cost 直接成本   oyt//SE  
direct labour 直接人工   n2{{
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director 董事   w~U`+2a3  
discount 折扣   In c:t_  
discount on purchase 進貨折扣   6{$dFwl  
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