[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。   ?4PQQd  
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acceptance 承兌   PW}OU9is  
account 賬戶   k
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accountant 會計員   Ru%|}sfd  
accounting 會計   O^{1RV3:,T  
accounting system 會計制度   }4jC_ZAupt  
accounts payable 應付賬款   ^Uw[x\%#gD  
accounts receivable 應收賬款   8?TKN~ja  
accumulated profits 累積利益   k/&]KYwu  
adjusting entry ?#123;整記錄   bk#xiuwT  
adjustment ?#123;整   ru.5fQU  
administration expense 管理費用   6=|
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advances 預付   7-iIay1h"  
advertising expense 廣告費   -@%%*YI>  
agency 代理   )jW(6  
agent 代理人   +Al>2~  
agreement 契約   _45cH{$sA  
allotments 分配數   fhpX/WE6  
allowance 津貼   Wz=OSH7"f  
amalgamation 合併   <3 @}Lj  
amortization 攤銷   }#9(Mul  
amortized cost 應攤成本   8 q_0,>w%  
annuities 年金   H9"=  p  
applied cost 已分配成本   ,j;PRJ  
applied expense 已分配費用   2JO-0j.  
applied manufacturing expense 己分配製造費用   o 5Zyh 26  
apportioned charge 攤派費用   u?Hb(xZtg=  
appreciation 漲價   c cG['7  
article of association 公司章程   UKB_Yy^Y  
assessment 課稅   =DgCC|p  
assets 資產   !c8L[/L  
attorney fee 律師費   tbj=~xYf  
audit 審計   (}H ,ng'4  
auditor 審計員   -Q[g/
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average 平均數   4KIWb~0Y  
average cost 平均成本   v+q<BYq  
bad debt 壞賬   Y5TS>iEE]  
balance 餘額   Ygj6(2  
balance sheet 資產負債表   #qL9{P<}  
bank account 銀行賬戶   e9@(/+
 
bank balance 銀行結存   =t+('  
bank charge 銀行手續費   `q?RF+  
bank deposit 銀行存款   q(9%^cV6  
bank discount 銀行貼現   ]mkJw3  
bank draft 銀行匯票   R$0U<(/  
bank loan 銀行借款   G\rj?%  
bank overdraft 銀行透支   !'c|N9  
bankers acceptance 銀行承兌   g^lFML| %  
bankruptcy 破產   8=H\?4)()Y  
bearer 持票人   X\A]"su  
beneficiary 受益人   OXtBJYe  
bequest 遺產   7>je6*(K  
bill 票據   nk08>veG  
bill of exchange 匯票   _EKF-&Q6  
bill of lading 提單   fGO*%)  
bills discounted 貼現票據   z-Hkz  
bills payable 應付票據   $[e%&h@JR  
bills receivable 應收票據   +{>.Sk'$  
board of directors 董事會   `!Ln|_,d  
bonds 債券   K`+vfqX  
bonus 紅利   uB+9dQ  
book value 賬面價值   Y?!/>q  
bookkeeper 簿記員   wixD\t59X  
bookkeeping 簿記   u8uW9 <  
branch office general ledger 支店往來賬戶   MSB%{ 7'o  
broker 經紀人   '  o=E!?  
brought down 接前   2]Fu 1  
brought forward 接上頁   02M7gBS  
budget 預算   {5x>y:v  
by-product 副產品   7+ 8bL{  
by-product sales 副產品銷售   '5WN,Vy8.  
capital 股本   lZ a?Y@
 
capital income 資本收益   +FBi5h  
capital outlay 資本支出   eiB(VOJ  
capital stock 股本   cju@W] !  
capital stock certificate 股票   !u0U5>ccw  
carried down 移後   fk\5D[j^  
carried forward 移下頁   S~&\o\"5  
cash 現金   {d}26 $<$]  
cash account 現金賬戶   '}zT1F* p=  
cash in bank 存銀行現金   R#fy60  
cash on delivery 交貨收款   c,AZ/t  
cash on hand 庫存現金   XPVV+.  
cash payment 現金支付   ,lP7 ri  
cash purchase 現購   @ V5S4E  
cash sale 現沽   ;qG1 r@o  
cashier 出?#123;員   vK'9{q|g  
cashiers check 本票   |0DP} `~  
certificate of deposit 存款單折   h9Z[z73_a  
certificate of indebtedness 借據   Zih 5/I  
certified check 保付支票   scmto cm  
certified public accountant 會計師   ,*w>z  
charges 費用   yUj;4vd  
charge for remittances 匯水手續費   B{4"$Mi  
charter 營業執照   Si[eAAd' :  
chartered accountant 會計師   o@@_J@}#  
chattles 動產   -_w~JCx  
check 支票   _X?y,#  
che stub 支票存根   nO:HB.&@  
closed account 己結清賬戶   ZU^Q1}</5  
closing 結算   !xJFr6G~8  
closing entries 結賬紀錄   clC~2:  
closing stock 期末存貨   F]P
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closing the book 結賬   S#hu2\9D,  
columnar journal 多欄日記賬   Q%$i@JH`m  
combination 聯合   2}|vWKej{  
commission 佣金   B*BHF95!  
commodity 商品   LNbx3W oC  
common stock 普通股   {;;eOxOP|  
company 公司   8|Q4-VK<!  
compensation 賠償   D~7%};D[  
compound interest 複利   z.{HD9TD  
consignee 承銷人    =Y:5,.U  
consignment 寄銷   w[M5M2CF  
consignor 寄銷人   k~ZBJ+ 94  
consolidated balance sheet 合併資產負債表   Hc"N& %X[  
consolidated profit and loss account 合併損益表   @ikUM+A {  
consolidation 合併   a\Tr!Be,  
construction cost 營建成本   89ZDOji?O  
construction revenue 營建收入   -^y1iN'D  
contract 合同   ul}
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control account 統制賬戶   vr<)Ay  
copyright 版權   bQ i<0|S  
corporation 公司   +-'`Q Ae  
cost 成本   ;q'DGzh  
cost accounting 成本會計   rg"TJ"Q-  
cost of labour 勞工成本   =CGD ~p`  
cost of production 生產成本   EOofa6f&l  
cost of manufacture 製造成本   i<0D Z_rub  
cost of sales 銷貨成本   TIKEg10I  
cost price 成本價格   u;QH8LK  
credit 貸方   z`;&bg\8  
credit note 收款通知單   JIB?dIN 1  
creditor 債權人   \;'_|bu3.  
crossed check 橫線支票   1+VY><=n  
current account 往來活期賬戶   ,K`E&hS  
current asset 流動資產   6MrZ6dz^  
current liability 流動負債   r=xTs,x x  
current profit and loss 本期損益   4|I7:~  
debit 借方   ;sm"\.jF  
debt 債務   VM=hQYe  
debtor 債務人   5+J64_  
deed 契據   0@JilGk1u  
deferred assets 遞延資產   PjiNu.>2(  
deferred liabilities 遞延負債   ;*n_N!v  
delivery 交貨   Sa(yjF1  
delivery expense 送貨費   cA2^5'$$  
delivery order 出貨單   8  /5sv  
demand draft 即期匯票   Xv`2hf  
demand note 即期票據   M9g~lKs'  
demurrage charge 延期費   hwEZj`9  
deposit 存款   ecM4]U  
deposit slip 存款單   !5yRWMO9X~  
depreciation 折舊   dcV,_  
direct cost 直接成本   49iR8w?k  
direct labour 直接人工   bS_y_9K  
director 董事   HTR "m
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discount 折扣   ]J8KCjq@  
discount on purchase 進貨折扣   Kx(76_XD  
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