[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。   JW2~ G!@  
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acceptance 承兌   {x\lK;  
account 賬戶   tPz!C&.=  
accountant 會計員   gNaB^IY  
accounting 會計   &57s//PrX  
accounting system 會計制度   YsA.,  
accounts payable 應付賬款   B(ZK\]  
accounts receivable 應收賬款   mGC!7^_D`  
accumulated profits 累積利益   sIz*r Gz  
adjusting entry ?#123;整記錄  
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adjustment ?#123;整   RA3!k&8?#  
administration expense 管理費用   LQ{z}Ay  
advances 預付   SLjSNuOP  
advertising expense 廣告費   P+gYLX8  
agency 代理   mIYM+2p  
agent 代理人   ,@Aeo9}  
agreement 契約   ,1ceNF#o
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allotments 分配數   +2 x|j>  
allowance 津貼   \wb
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amalgamation 合併   3cB=9Y{<  
amortization 攤銷   e"^n^_9  
amortized cost 應攤成本   =LyRCrA  
annuities 年金   F- l!i/  
applied cost 已分配成本   gbr-C  
applied expense 已分配費用   Jf
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applied manufacturing expense 己分配製造費用   _J Zl XY  
apportioned charge 攤派費用   9*CJWS;  
appreciation 漲價   'FC#O%l  
article of association 公司章程   \agT#tTJ  
assessment 課稅   nS9 kwaO  
assets 資產   Nu4PY@m]C  
attorney fee 律師費   k3VRa|Y")  
audit 審計   }WM!e"  
auditor 審計員   <d] t{M62W  
average 平均數   <F&53N&Zc  
average cost 平均成本   0`~#H1TK  
bad debt 壞賬   (>M@Ukam:  
balance 餘額   "3e1 7dsY  
balance sheet 資產負債表   R7NE=X4  
bank account 銀行賬戶   ~Bls
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bank balance 銀行結存   D]*<J"/]d  
bank charge 銀行手續費   hNUka
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bank deposit 銀行存款   d45mKla(V  
bank discount 銀行貼現   5169E*  
bank draft 銀行匯票   DEN (pA\  
bank loan 銀行借款   cM;,nX%/  
bank overdraft 銀行透支   V:>ZSW4,^  
bankers acceptance 銀行承兌   K
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bankruptcy 破產   k35E,?T  
bearer 持票人   x!;;;iS  
beneficiary 受益人   BQF7S<O
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bequest 遺產   yd~}CF  
bill 票據   Xb\de_8!  
bill of exchange 匯票   ?a{es!  
bill of lading 提單   |L%d^m  
bills discounted 貼現票據   mj|TWDcj+  
bills payable 應付票據   &A)u!l Ue  
bills receivable 應收票據   Nny#}k Bt  
board of directors 董事會   &!0%"4  
bonds 債券   *sYvV,  
bonus 紅利   U#' 
WP  
book value 賬面價值   p8|u0/;k  
bookkeeper 簿記員   &p83X  
bookkeeping 簿記   [;,Xp/  
branch office general ledger 支店往來賬戶   Rw]lW;EN<  
broker 經紀人   zTb,h  
brought down 接前  
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brought forward 接上頁   Q%.F Mf  
budget 預算   &eY&6I  
by-product 副產品   L/7YI\C2  
by-product sales 副產品銷售   U "kD)\  
capital 股本   DWmViuZmL  
capital income 資本收益   ;^9 y#muk  
capital outlay 資本支出   [z> Ya-uz7  
capital stock 股本   <)9dTOdd  
capital stock certificate 股票   {"n=t`E)3  
carried down 移後   `2PvE4]%p  
carried forward 移下頁   D!5{CQl  
cash 現金   _n=,H  
cash account 現金賬戶   j5~nLo2  
cash in bank 存銀行現金   j@C *kj;-  
cash on delivery 交貨收款   g#s hd~e  
cash on hand 庫存現金   ZJ'Tb<fP  
cash payment 現金支付   \+VQoB/  
cash purchase 現購   Rr"D)|Y;C(  
cash sale 現沽   ,;k`N`#'  
cashier 出?#123;員   w3Z;&sFd  
cashiers check 本票   tL}_kK_!  
certificate of deposit 存款單折   {/}p "(
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certificate of indebtedness 借據   -H9WwFk  
certified check 保付支票   Gf\u%S!%  
certified public accountant 會計師   Pt[ b;}  
charges 費用   D+('1E?  
charge for remittances 匯水手續費   +p):  
charter 營業執照   Fa-F`U@h(m  
chartered accountant 會計師   EU4j'1!&g<  
chattles 動產   =L9;8THY  
check 支票   o*Kl`3=]  
che stub 支票存根   Vk?US &1q}  
closed account 己結清賬戶   o7 1f<&1  
closing 結算   tr-muhuK  
closing entries 結賬紀錄   ~?<VT k  
closing stock 期末存貨  
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closing the book 結賬   6):iu=/i/  
columnar journal 多欄日記賬   Y7WU4He L  
combination 聯合   VK3e(7b  
commission 佣金   k.Q4oyei  
commodity 商品   q:-1ul  
common stock 普通股   ZP;WXB`  
company 公司   J8#3?Lp  
compensation 賠償   `VD7VX,rp*  
compound interest 複利   +hUz/G+3  
consignee 承銷人   YT\.${N  
consignment 寄銷   uG{/yJeU  
consignor 寄銷人   H0?Vq8I?  
consolidated balance sheet 合併資產負債表   Q/^a(  
consolidated profit and loss account 合併損益表   4)+L(KyB2  
consolidation 合併   -cs$E2 -  
construction cost 營建成本   c'&\[b(m  
construction revenue 營建收入   l$J2|\M6  
contract 合同   {LoNp0i1a  
control account 統制賬戶   '/ *;g#W=  
copyright 版權   ,<O|Iis  
corporation 公司   `PI?RU[g*  
cost 成本   DhzmC  
cost accounting 成本會計   r9!,cs  
cost of labour 勞工成本   @D7/u88|  
cost of production 生產成本   I.hy"y2&  
cost of manufacture 製造成本   se`^g ,]P  
cost of sales 銷貨成本   f/3rcYR;y  
cost price 成本價格   r l>e~i  
credit 貸方  
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credit note 收款通知單   {RHa1wc  
creditor 債權人   Ys+NIV#Q  
crossed check 橫線支票   NkY7Hg0  
current account 往來活期賬戶   }E&48$0h  
current asset 流動資產   rkWiGiisM  
current liability 流動負債   mWX{I2  
current profit and loss 本期損益   $ nHf0.V
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debit 借方   *(CV OY~  
debt 債務   +5qY*$dn  
debtor 債務人   bguTWI8bk  
deed 契據   zx`(ojfu  
deferred assets 遞延資產   WIYWql>*  
deferred liabilities 遞延負債   ^+rI=c 0  
delivery 交貨   N%fDgK  
delivery expense 送貨費   !1[ZfTX^a  
delivery order 出貨單   Tjj-8cg  
demand draft 即期匯票   yL"UBe}v  
demand note 即期票據   <(W:Q3?s  
demurrage charge 延期費   eh}I?:(a?  
deposit 存款   ` IH*~d]  
deposit slip 存款單   Da&Brm  
depreciation 折舊   VX]Ud\(  
direct cost 直接成本   Zx U?d   
direct labour 直接人工   ;>r E+k%_  
director 董事   33OkYC%
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discount 折扣   ?eOw8Rom  
discount on purchase 進貨折扣   W
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