[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。   6 M*b6  
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acceptance 承兌   P\,F1N_?r  
account 賬戶   ]#vWKNv:;  
accountant 會計員   \nC5 ,
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accounting 會計   [&1iF1)4  
accounting system 會計制度   B"7$!Co  
accounts payable 應付賬款   4Sg<r,G  
accounts receivable 應收賬款   ^Yf3"D?&  
accumulated profits 累積利益   '&RZ3@}+  
adjusting entry ?#123;整記錄   =ZCH1J5"  
adjustment ?#123;整   Tq9,c#}&  
administration expense 管理費用   (hpTJsZ  
advances 預付   PZKbnu  
advertising expense 廣告費   7J0 ^
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agency 代理   -;sJ25(  
agent 代理人   X=fPGyhZ  
agreement 契約   OI'uH$y  
allotments 分配數   bq c;.4$  
allowance 津貼   p#ZMABlE,P  
amalgamation 合併   }W- K  
amortization 攤銷   H% *~l  
amortized cost 應攤成本   +<'uw  
annuities 年金   F(T=WR].o  
applied cost 已分配成本  
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applied expense 已分配費用   gUksO!7^1  
applied manufacturing expense 己分配製造費用   6$W-?  
apportioned charge 攤派費用   j09mI$2y67  
appreciation 漲價   L@C >-F|p  
article of association 公司章程   RH<@c^ S  
assessment 課稅   ;e&hM\p  
assets 資產   e7Yb=/F  
attorney fee 律師費   V_Njk
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audit 審計   sL!;hKK  
auditor 審計員   OwNAN  
average 平均數   +}Qv6s#  
average cost 平均成本   0lLr[  
bad debt 壞賬   /AK*aRU^  
balance 餘額   _DNkdS [[  
balance sheet 資產負債表   B ]|5?QP-  
bank account 銀行賬戶   ~0VwF  
bank balance 銀行結存   X
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bank charge 銀行手續費   3&.TU5]`-  
bank deposit 銀行存款   [VfLv.8 w  
bank discount 銀行貼現   I T*fjUY&  
bank draft 銀行匯票   2jI4V;H8g  
bank loan 銀行借款   :d!i[W*  
bank overdraft 銀行透支   jD&}}:Dj  
bankers acceptance 銀行承兌   [+%p!T  
bankruptcy 破產   1G e)p4  
bearer 持票人   <[ g$N4  
beneficiary 受益人   +=n x|:no  
bequest 遺產   K9x*Sep  
bill 票據   `~w%Jf  
bill of exchange 匯票   X+(aQ >y  
bill of lading 提單   /u " cl2|  
bills discounted 貼現票據   >#${.+y  
bills payable 應付票據   ZaEBdBv  
bills receivable 應收票據   zJB+C=]D7H  
board of directors 董事會   Vp- n(Z  
bonds 債券   hq|jC  
bonus 紅利   +1JZB*W  
book value 賬面價值   -9tXv+v?  
bookkeeper 簿記員   pAPQi|CN  
bookkeeping 簿記   L<[
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branch office general ledger 支店往來賬戶   rsIt~w  
broker 經紀人    6Dr$
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brought down 接前   L!G9O]WB  
brought forward 接上頁   D7Rbho<  
budget 預算   ;-<<1Jz/2  
by-product 副產品   ,b2O^tJF#  
by-product sales 副產品銷售   Og%zf1)aZM  
capital 股本   e\|E; l  
capital income 資本收益   S+e-b'++?  
capital outlay 資本支出   4n.i<K8K[  
capital stock 股本   R- ?0k:  
capital stock certificate 股票   'nmYB:&!  
carried down 移後   b
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carried forward 移下頁   ;M(ehX   
cash 現金   W4] 0qp`\  
cash account 現金賬戶   SqT"/e]b'  
cash in bank 存銀行現金   ,XF6
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cash on delivery 交貨收款   :67d>wb  
cash on hand 庫存現金   01SFOPuR%(  
cash payment 現金支付   `P)64So-1  
cash purchase 現購   .q;RNCUt  
cash sale 現沽   n(F<  
cashier 出?#123;員   '!|E+P-  
cashiers check 本票   P[|BWNei  
certificate of deposit 存款單折   ="[+6X  
certificate of indebtedness 借據   ]cO$E=W  
certified check 保付支票   Y9(i}uTi  
certified public accountant 會計師   ,R9f;BR  
charges 費用   HDfQ9__  
charge for remittances 匯水手續費   (*^E7 [w  
charter 營業執照   enfu%"(K)  
chartered accountant 會計師   ph|2lLZ  
chattles 動產   %y^Kw  
check 支票   <?`e9o  
che stub 支票存根   _o=`-iy9  
closed account 己結清賬戶   v:;C|uE|  
closing 結算   4VL!U?dk  
closing entries 結賬紀錄   a1Y_0  
closing stock 期末存貨   {<V|Gr  
closing the book 結賬   ,:Y=,[n  
columnar journal 多欄日記賬   *^$N$t/2  
combination 聯合   HpgN$$\@  
commission 佣金   7E84@V[\  
commodity 商品   eVbh$cIrZ  
common stock 普通股   IEKX'+t'  
company 公司   t+Tg@~K2[>  
compensation 賠償   #$ raUNr  
compound interest 複利   <a/ZOuBzZ  
consignee 承銷人   Y&!McM!Jw  
consignment 寄銷   ~TmHnAz  
consignor 寄銷人   cqU/Y_%l'  
consolidated balance sheet 合併資產負債表   K|' ]Hje\  
consolidated profit and loss account 合併損益表  
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consolidation 合併   hE3jb.s( >  
construction cost 營建成本   w}KcLa
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construction revenue 營建收入   &wWGZ~T  
contract 合同   fVe-esAw  
control account 統制賬戶   @eD~FNf-]  
copyright 版權   ok=E/77`  
corporation 公司   
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cost 成本   fJN9+l  
cost accounting 成本會計   7Bb@9M?i  
cost of labour 勞工成本    x+j/v5  
cost of production 生產成本   LSOwa  
cost of manufacture 製造成本   OsuSx^}  
cost of sales 銷貨成本   Mh@ylp+q  
cost price 成本價格   <zWQ[^  
credit 貸方   :.
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credit note 收款通知單   o~z.7q  
creditor 債權人   Fu
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crossed check 橫線支票   vf'jz
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current account 往來活期賬戶   ?Pf ,5=*B  
current asset 流動資產   \$++ .%0  
current liability 流動負債   +GEKg~/4e  
current profit and loss 本期損益   ToCfLJ?{  
debit 借方   z:q'?{`I  
debt 債務   d=Ihl30m  
debtor 債務人   zCN;LpbEJY  
deed 契據   S6Xw+W02  
deferred assets 遞延資產   $TUC?e9"h  
deferred liabilities 遞延負債   +\@\,{Ujy  
delivery 交貨   ntUVh
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delivery expense 送貨費   FP cvkXQD  
delivery order 出貨單   `>HthK  
demand draft 即期匯票   "e?#c<p7  
demand note 即期票據   ]?5@ObG  
demurrage charge 延期費   %JU23c*  
deposit 存款   +.Ukzu~s  
deposit slip 存款單   /]UNN~(  
depreciation 折舊    )"Yah  
direct cost 直接成本   wH5O>4LO  
direct labour 直接人工   JQv ZTwSI  
director 董事   *^m.V=  
discount 折扣   _25]>D$  
discount on purchase 進貨折扣   W8/6  
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