[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。   l-s!A(l  
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acceptance 承兌   CFqJ/''  
account 賬戶   %d>=+Ds[  
accountant 會計員   bX*Hi#J~A  
accounting 會計   { Q`QX`#  
accounting system 會計制度   `(f!*Ru@/z  
accounts payable 應付賬款   '`XX "_k3  
accounts receivable 應收賬款   _/s(7y!  
accumulated profits 累積利益   i 4%xfN  
adjusting entry ?#123;整記錄   ni6{pK4Wqm  
adjustment ?#123;整   %9M~f*  
administration expense 管理費用   bV8!"{  
advances 預付   H*Kj3NgY  
advertising expense 廣告費   ^H2-RBE#  
agency 代理   g|<]B$yN#  
agent 代理人   _jNj-)RB_  
agreement 契約   oA =4=`  
allotments 分配數   rSHpS`\ou  
allowance 津貼   ;3kj
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amalgamation 合併   h|h>u ^@  
amortization 攤銷   5fm?Lxr&?  
amortized cost 應攤成本   F^5?\  
annuities 年金   $P
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applied cost 已分配成本   (q4),y<:[  
applied expense 已分配費用   72X0Tq
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applied manufacturing expense 己分配製造費用   -|Y(V 5]  
apportioned charge 攤派費用   C!R1})_^  
appreciation 漲價   zD(`B+  
article of association 公司章程   BwBm[jtP  
assessment 課稅   =9z[[dQ|L  
assets 資產   P#_sg0oJF  
attorney fee 律師費   i%g#+Gw  
audit 審計   't_[dSO  
auditor 審計員   wmTq` XH)  
average 平均數   CMCO}#  
average cost 平均成本   u6MzRC  
bad debt 壞賬   +\|Iu;w  
balance 餘額   cFJ-M kll  
balance sheet 資產負債表   W ]Nv33i [  
bank account 銀行賬戶   Pp|*J^U 4  
bank balance 銀行結存   .9"Y_/0   
bank charge 銀行手續費   >2J

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bank deposit 銀行存款   w^#L9i'v'  
bank discount 銀行貼現   (vB<%l.&  
bank draft 銀行匯票   B"v.* %"&/  
bank loan 銀行借款   =Apxdnz,
 
bank overdraft 銀行透支   ObE,$_
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bankers acceptance 銀行承兌   wAz&"rS  
bankruptcy 破產   Oer^Rk  
bearer 持票人   Uv?|G%cD-  
beneficiary 受益人   :LQ5u[g$\  
bequest 遺產   CXO2N1~(J  
bill 票據   8Y_ol#\L  
bill of exchange 匯票   cP}KU5j  
bill of lading 提單   _^
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bills discounted 貼現票據   5i-Rglo  
bills payable 應付票據   S3@|Q\*r  
bills receivable 應收票據   A5H3%o(6k  
board of directors 董事會   h? f>X"*|(  
bonds 債券   \ MmI`$  
bonus 紅利   .p=sBLp8  
book value 賬面價值   zt<WXw(  
bookkeeper 簿記員   ;?6No(/  
bookkeeping 簿記   KMV=%o  
branch office general ledger 支店往來賬戶   9&2Vm;F_  
broker 經紀人   7As|Ns`  
brought down 接前   z9p05NFH  
brought forward 接上頁   J%jB?2 1:o  
budget 預算   oh KCdT~  
by-product 副產品   :M cu  
by-product sales 副產品銷售   
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capital 股本   :gB[O>'<m  
capital income 資本收益   4WN3=B  
capital outlay 資本支出   _9?I A  
capital stock 股本   [b/k3&O'  
capital stock certificate 股票   C-?%uF  
carried down 移後   NO0"*c;  
carried forward 移下頁   +E;2d-x*p  
cash 現金   t2V0 lyeL  
cash account 現金賬戶   +4,2<\fX  
cash in bank 存銀行現金   0UH*\<R  
cash on delivery 交貨收款   JIFU;*PR1  
cash on hand 庫存現金   PT^c^{V  
cash payment 現金支付   +MB!B9M@  
cash purchase 現購   g1UGd  
cash sale 現沽   &tZG @  
cashier 出?#123;員   oP2fX_v1x  
cashiers check 本票   DEw8*MN  
certificate of deposit 存款單折   {w8 NN-n  
certificate of indebtedness 借據   Hi yc#-4  
certified check 保付支票   "&/]@)TPz  
certified public accountant 會計師   qA:#iJ8w  
charges 費用   =L5GhA~  
charge for remittances 匯水手續費   v$)q($}p  
charter 營業執照   e|rg;`AW  
chartered accountant 會計師   X/;p-KX  
chattles 動產   ~+H"
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check 支票   8`]=C~G  
che stub 支票存根   yg2uC(2  
closed account 己結清賬戶   NB7Y{) w  
closing 結算   N6T{  
closing entries 結賬紀錄   {0@&OO:w  
closing stock 期末存貨   `s]4AKBO  
closing the book 結賬   `Bw9O%]-S  
columnar journal 多欄日記賬   8LI-gp\ 2  
combination 聯合   :qvI%1cP=  
commission 佣金   kwud?2E  
commodity 商品   j6,ZEm  
common stock 普通股   e
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company 公司   #-Z8Z i"44  
compensation 賠償   D-U<u@A4  
compound interest 複利   X]y)ZF26  
consignee 承銷人   9ktEm|F3  
consignment 寄銷   ]O TH"*j  
consignor 寄銷人   LrCk*@  
consolidated balance sheet 合併資產負債表   $ 3d}"D  
consolidated profit and loss account 合併損益表   nq19Q)  
consolidation 合併   R|P_GN6>  
construction cost 營建成本   aZk&`Jp z  
construction revenue 營建收入   @f!AkzI  
contract 合同   ya -i^i\  
control account 統制賬戶   >|o_wO  
copyright 版權   ZCVl5R(mZ  
corporation 公司   $ C0TD 7=  
cost 成本   =9G;PVk|  
cost accounting 成本會計   a{!r`>I\f  
cost of labour 勞工成本   $>R(W=Q  
cost of production 生產成本   7yt=]1  
cost of manufacture 製造成本   }4>JO""  
cost of sales 銷貨成本   .la&P,j_L  
cost price 成本價格   o+?rI p  
credit 貸方   b}G24{  
credit note 收款通知單   gr-x|wK  
creditor 債權人   k]rLjcB  
crossed check 橫線支票   .A1\J@b  
current account 往來活期賬戶   kzq29S  
current asset 流動資產   jAND7&W  
current liability 流動負債   up%Z$"Y  
current profit and loss 本期損益   >J=<bhR  
debit 借方   '+*-s7o{  
debt 債務   33~qgK1>  
debtor 債務人   {^Pq\h;  
deed 契據   _ jAo:K_Z  
deferred assets 遞延資產   (shK  
deferred liabilities 遞延負債   O{k
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delivery 交貨   eX2<}'W<  
delivery expense 送貨費   Ra3ukY

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delivery order 出貨單   BwJuYH7QJ$  
demand draft 即期匯票   }Uf<ZXW  
demand note 即期票據   (D{Ys'{q  
demurrage charge 延期費   AaN"7.Z/  
deposit 存款   sl/)|~3!8  
deposit slip 存款單   fA^7^0![  
depreciation 折舊   2N~E' 25  
direct cost 直接成本   4S L_-Hm.  
direct labour 直接人工   |z^pL1Z]5  
director 董事   b>~RSO*  
discount 折扣   yu ,h \  
discount on purchase 進貨折扣   DI&MC9j(   
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