[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。   h/K@IAd  
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acceptance 承兌   [;^,CD|P  
account 賬戶   ^N-'xy  
accountant 會計員   |dk[cX>  
accounting 會計   \ bold"  
accounting system 會計制度   ^A!$i$NON  
accounts payable 應付賬款   OH6n^WKY  
accounts receivable 應收賬款   6
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accumulated profits 累積利益   XYAm J  
adjusting entry ?#123;整記錄   ,E}$[mHyjz  
adjustment ?#123;整   \$pkk6Q3,w  
administration expense 管理費用   opD-vDa h  
advances 預付   V!&P(YO:  
advertising expense 廣告費   $r
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agency 代理   ?WHy0x20  
agent 代理人   1bSD,;$sQ  
agreement 契約   MhxDV d  
allotments 分配數   p3yU:q#A  
allowance 津貼   S GM!#K  
amalgamation 合併   OCK> %o$[  
amortization 攤銷   Nfn(Xn*J-  
amortized cost 應攤成本   Fn+?u  
annuities 年金   >|*yh~  
applied cost 已分配成本   f
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applied expense 已分配費用   v>mn/a  
applied manufacturing expense 己分配製造費用   z-,VnhLx  
apportioned charge 攤派費用   |vu>;*K  
appreciation 漲價   >EP(~G3u  
article of association 公司章程   BX< dSK  
assessment 課稅   }V `mp  
assets 資產   GEe`ZhG,  
attorney fee 律師費   L*]0"E  
audit 審計   }}T,W.#%u  
auditor 審計員   TH?9< C-C  
average 平均數   "A[ b rG  
average cost 平均成本   n]N96oD  
bad debt 壞賬   0LL c 1t>}  
balance 餘額   k \qiF|B)Z  
balance sheet 資產負債表   |vILp/"9=W  
bank account 銀行賬戶   MGt]'}  
bank balance 銀行結存   YQ]\uT>}&  
bank charge 銀行手續費   'C>U=cE7  
bank deposit 銀行存款   2]WE({P  
bank discount 銀行貼現   _[K#O,D,  
bank draft 銀行匯票   76H!)={  
bank loan 銀行借款   (^n*Am;zlH  
bank overdraft 銀行透支   i8PuC^]  
bankers acceptance 銀行承兌   io%')0p5q  
bankruptcy 破產   m*e YC  
bearer 持票人   `<fh+*  
beneficiary 受益人   sl|_=oXT  
bequest 遺產   ..<3%fL3  
bill 票據   ]}PV"|#K{c  
bill of exchange 匯票  
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bill of lading 提單   B'weok  
bills discounted 貼現票據   ;#k-)m%  
bills payable 應付票據   +R.N%_  
bills receivable 應收票據   Tg ?x3?kw  
board of directors 董事會   `-UJ /{  
bonds 債券   Y+-xvx :  
bonus 紅利   6}dR$*=  
book value 賬面價值   }!d;(/)rb  
bookkeeper 簿記員   LE=k  
bookkeeping 簿記   q4k@l  
branch office general ledger 支店往來賬戶   ,/,9j{|"j  
broker 經紀人   <7sIm^N  
brought down 接前   Q^_/By@  
brought forward 接上頁   N{C;~'M2ce  
budget 預算   Mz=!w]qDH  
by-product 副產品   yTBS=+X  
by-product sales 副產品銷售   xN0*8  
capital 股本   l!~
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capital income 資本收益   , c;eN  
capital outlay 資本支出   C+V* Fh3  
capital stock 股本   =zg:aTMti  
capital stock certificate 股票   v"Jgw;3   
carried down 移後   slW3qRT\k  
carried forward 移下頁   V'gw\mcb  
cash 現金   *cv}*D  
cash account 現金賬戶   ANMg  
cash in bank 存銀行現金   k#JQxLy#  
cash on delivery 交貨收款   @gfDp <  
cash on hand 庫存現金   uB.- t^@  
cash payment 現金支付   yy2I2Bv  
cash purchase 現購   C!x/ ^gw  
cash sale 現沽   /SR^C$h'I  
cashier 出?#123;員   !.HnGb+  
cashiers check 本票   -_^c6!i  
certificate of deposit 存款單折   -$a>f4]  
certificate of indebtedness 借據   z3?\:Yz  
certified check 保付支票   uG
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certified public accountant 會計師   +: Ge_-  
charges 費用   {rH9grb  
charge for remittances 匯水手續費   ,"?A2n-qO  
charter 營業執照   40P) 4
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chartered accountant 會計師   n \G Ry'  
chattles 動產   ;?L\Fz(<
 
check 支票   ^4$'KIq  
che stub 支票存根   &xSa7FY  
closed account 己結清賬戶   5\4g>5PD  
closing 結算   >yK0iK{  
closing entries 結賬紀錄   -8Ti*:
 
closing stock 期末存貨   E l&h;N  
closing the book 結賬   zY9H%  
columnar journal 多欄日記賬   lPP,`  
combination 聯合   1cJsj  
commission 佣金   mxG]kqi  
commodity 商品   g@v s*xE  
common stock 普通股   g:)DNy  
company 公司   UVuDQ  
compensation 賠償   `s HuM*  
compound interest 複利   E+xuWdp.*  
consignee 承銷人   6L4$vJ  
consignment 寄銷   -pb&-@Hul  
consignor 寄銷人   =[tSd)D,y  
consolidated balance sheet 合併資產負債表   c|~6Ie  
consolidated profit and loss account 合併損益表   yX/";O
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consolidation 合併   v90T{1+M|4  
construction cost 營建成本   M#j
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construction revenue 營建收入   C?Zw6M+  
contract 合同   L\aBc}  
control account 統制賬戶   &XLD S=j  
copyright 版權   d+L#t  
corporation 公司   6tjcAsV  
cost 成本   =P77"Dd  
cost accounting 成本會計   QBJ3iQs1  
cost of labour 勞工成本   [IBQvL  
cost of production 生產成本   N=1JhjVk"  
cost of manufacture 製造成本   1&)_(|p[C  
cost of sales 銷貨成本   %"$@%"8;3  
cost price 成本價格   [w\?j,  
credit 貸方    -7]Xjb5  
credit note 收款通知單   }-<zWI{p  
creditor 債權人   IO$z%r7  
crossed check 橫線支票   Xh+ia#K  
current account 往來活期賬戶   9ptFG]lZ  
current asset 流動資產   L;t)c  
current liability 流動負債   Vd9@Dy  
current profit and loss 本期損益   #=e;?w  
debit 借方   t,%iL  
debt 債務   b3 qc_  
debtor 債務人   B0UJq./`  
deed 契據   adEJk  
deferred assets 遞延資產   hq>Csj= =@  
deferred liabilities 遞延負債   rw%l*xgX  
delivery 交貨   ~[PKcEX  
delivery expense 送貨費   [THG4582oB  
delivery order 出貨單   v6a]1B
  
demand draft 即期匯票   K`:=]Z8  
demand note 即期票據   UH`hOJ?  
demurrage charge 延期費   w5C*L)l  
deposit 存款   J]/}ojW3  
deposit slip 存款單   wwd'0P`/  
depreciation 折舊    3yS  
direct cost 直接成本   VrP}#3I  
direct labour 直接人工   *gsAn<  
director 董事   #&!G"x
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discount 折扣   %i{;r35M;9  
discount on purchase 進貨折扣   $A\m>*@  
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