[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。   wI#R\v8(`n  
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acceptance 承兌   W-4R;!42  
account 賬戶   li%A?_/m<&  
accountant 會計員   v=?
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accounting 會計   W$Z8AZ{E  
accounting system 會計制度   JYa 3xeC;  
accounts payable 應付賬款   /3qKsv#  
accounts receivable 應收賬款   4-W~1  
accumulated profits 累積利益   NnO%D^P]  
adjusting entry ?#123;整記錄   QT[4\)  
adjustment ?#123;整   kwrM3nq  
administration expense 管理費用   HXQ }B$V  
advances 預付   Ap!i-E,"J  
advertising expense 廣告費   7J5Yzu)D  
agency 代理   3Hhu]5  
agent 代理人   \NQ[w7  
agreement 契約   <O~ieJim  
allotments 分配數   x3 01uf[  
allowance 津貼   B8?j"AF  
amalgamation 合併   (
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amortization 攤銷   SBamg c  
amortized cost 應攤成本   xgZ<.r  
annuities 年金   snyA  
applied cost 已分配成本   
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applied expense 已分配費用   smqUFo  
applied manufacturing expense 己分配製造費用   4+F@BxpB  
apportioned charge 攤派費用   ,?VYrL  
appreciation 漲價   Ej$oRo{IG  
article of association 公司章程   ]|B_3*A  
assessment 課稅   8,]wOxwqi  
assets 資產   zTfl#%  
attorney fee 律師費  
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audit 審計   ]t_ Wl1*|  
auditor 審計員   *!`bC@E  
average 平均數   gyOAvx  
average cost 平均成本   Q@cYHFi~+  
bad debt 壞賬   lYy:A%yDT  
balance 餘額   P&AaD!Qn  
balance sheet 資產負債表   ])vqXjN6"  
bank account 銀行賬戶   )C$1))  
bank balance 銀行結存   Nd**":i$  
bank charge 銀行手續費   5$
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bank deposit 銀行存款   ^2"w5F  
bank discount 銀行貼現   E{[>j'dwc  
bank draft 銀行匯票   SHqz&2u  
bank loan 銀行借款   #QiNSS  
bank overdraft 銀行透支   b:x*H
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bankers acceptance 銀行承兌   q`HK4~i,  
bankruptcy 破產   z=qxZuFkDs  
bearer 持票人   be>KG ZU0  
beneficiary 受益人   Mqm9i  
bequest 遺產   FF#?x@ N:  
bill 票據   4YCuO
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bill of exchange 匯票   M&0U@ r-  
bill of lading 提單   J|e3 UikA  
bills discounted 貼現票據   JUTlJyx8  
bills payable 應付票據   L}>ts(!q&  
bills receivable 應收票據   Q57Z~EsF  
board of directors 董事會   |kqRhR(Ei  
bonds 債券   pB,l t6  
bonus 紅利   z<8WN[fB  
book value 賬面價值   }XRRM:B|)(  
bookkeeper 簿記員   QX+&[G!DZH  
bookkeeping 簿記   |6
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branch office general ledger 支店往來賬戶   u\=yY.   
broker 經紀人   P8GGN  
brought down 接前   a-9sc6@  
brought forward 接上頁   #x(3>}  
budget 預算   ^1X 6D H`  
by-product 副產品   Uk4G9}I  
by-product sales 副產品銷售   FUZ`ST+OL  
capital 股本   4J$dG l#f  
capital income 資本收益   X9#i!_*  
capital outlay 資本支出   G[Jz(/yNH  
capital stock 股本   I<hMS6$<LE  
capital stock certificate 股票   g
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carried down 移後   /^
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carried forward 移下頁   *TYOsD**9  
cash 現金   v|2+7N:[;  
cash account 現金賬戶   HLl"=m1/>  
cash in bank 存銀行現金   g3\13<  
cash on delivery 交貨收款   FyRr/0 C>  
cash on hand 庫存現金   6R!AIOD>  
cash payment 現金支付   8%^W<.Y  
cash purchase 現購   EP8R[Q0_"  
cash sale 現沽   je=XZ's,i~  
cashier 出?#123;員   i^V3u  
cashiers check 本票   MDfC%2Q  
certificate of deposit 存款單折   iLf*m~Q  
certificate of indebtedness 借據   A"~Oi  
certified check 保付支票   S5wkBdr{  
certified public accountant 會計師   #=I5_
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charges 費用   y_{v&AGmgm  
charge for remittances 匯水手續費   \n0MqXs#  
charter 營業執照   UsdUMt!u  
chartered accountant 會計師   p+Icq!aH5  
chattles 動產   {-L}YX"Bh  
check 支票   DcEGIa
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che stub 支票存根   V Be&of+  
closed account 己結清賬戶   5>~q4t)6z}  
closing 結算   ,w7ZsI4:[  
closing entries 結賬紀錄   =v~$&@  
closing stock 期末存貨   ybpU?n  
closing the book 結賬   vPx#TXY=b}  
columnar journal 多欄日記賬   k]yv#Pa  
combination 聯合   D~@lpcI  
commission 佣金   L$=a,$  
commodity 商品   hr/|Fn+kA  
common stock 普通股   /4,U@s)"/  
company 公司   Px?0)^"2  
compensation 賠償   2G}@s.iE  
compound interest 複利   Xvn \~Vr  
consignee 承銷人   x!A5j $k0  
consignment 寄銷   =+VI{~.|}  
consignor 寄銷人   +<f!#4T  
consolidated balance sheet 合併資產負債表   1Ewg_/R  
consolidated profit and loss account 合併損益表   :/i13FQ  
consolidation 合併   4j~WrdI*  
construction cost 營建成本   9,0}}3J  
construction revenue 營建收入   BmCBC,j<v>  
contract 合同   -A1:S'aN-  
control account 統制賬戶   N#7_)S[@0l  
copyright 版權   ]H=P( Z-  
corporation 公司   KZwzQ"Hl  
cost 成本   'd9cCQ}  
cost accounting 成本會計   Sigu p#.p  
cost of labour 勞工成本   )Tad]Hd"W  
cost of production 生產成本   ' g Fewo  
cost of manufacture 製造成本   $kn"S>jV  
cost of sales 銷貨成本   jN2Xoh9  
cost price 成本價格   [3io6XG x@  
credit 貸方   Owm2/  
credit note 收款通知單   n]bxG8~t  
creditor 債權人   mp17d$R-  
crossed check 橫線支票   z. xRJ  
current account 往來活期賬戶   7kQ,D,c'  
current asset 流動資產   [,q^\T  
current liability 流動負債   u&$1XZ!es  
current profit and loss 本期損益   ]d,#PF  
debit 借方   J*]JH{  
debt 債務   t2&}  
debtor 債務人   ]`eJSk.  
deed 契據    h]?[}&  
deferred assets 遞延資產   zK&J2P`  
deferred liabilities 遞延負債   <F+9#-  
delivery 交貨   k1M?6TW&  
delivery expense 送貨費   lK #~lC  
delivery order 出貨單   I}1<epd ,  
demand draft 即期匯票   *mfPq"/  
demand note 即期票據   t[x[X4  
demurrage charge 延期費   4mF=A$Q_/  
deposit 存款   {;?bC'  
deposit slip 存款單   nF{>RD  
depreciation 折舊   rYk   
direct cost 直接成本   5fud:k  
direct labour 直接人工   j0IuuJ+  
director 董事   f{f|frs  
discount 折扣   LX iis)1  
discount on purchase 進貨折扣   0vdnM8N2  
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