[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。   (&!x2M  
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acceptance 承兌   O"e brv  
account 賬戶   <3fY,qw  
accountant 會計員   L#`Vr$  
accounting 會計   J,D^fVIw  
accounting system 會計制度   1a tQ9  
accounts payable 應付賬款   m:)sUC0  
accounts receivable 應收賬款   v 8B4%1NE  
accumulated profits 累積利益   mO0}Go8  
adjusting entry ?#123;整記錄   y4N2gBTKu  
adjustment ?#123;整  
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administration expense 管理費用   @ruWnwb  
advances 預付   7srq~;j3  
advertising expense 廣告費  
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agency 代理   m9mkZ:r(kV  
agent 代理人   Zo#c[9IaC  
agreement 契約   YZZog6%  
allotments 分配數   BV )) #D9  
allowance 津貼   !7n`-#)  
amalgamation 合併   |lMc6C  
amortization 攤銷   Sv\399(  
amortized cost 應攤成本  
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annuities 年金   OV/ &'rC  
applied cost 已分配成本   >^GAfvW  
applied expense 已分配費用   a49t/  
applied manufacturing expense 己分配製造費用   U gTgva>?  
apportioned charge 攤派費用   i}/Het+(  
appreciation 漲價   @;7Ht Z`  
article of association 公司章程   w^^8*b<  
assessment 課稅   .\7AJB
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assets 資產   jGEmf<q&u  
attorney fee 律師費   M~g{}_0Z  
audit 審計   X}Fqif4A  
auditor 審計員   VK% j45D`  
average 平均數   er.;qV'Wz6  
average cost 平均成本   >rY^Un{Z  
bad debt 壞賬   *YP:-  
balance 餘額   FVWHiwRU,  
balance sheet 資產負債表   @}ioK=A  
bank account 銀行賬戶   7`Sr
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bank balance 銀行結存   e3WEsD+  
bank charge 銀行手續費   #F#M<d3-2  
bank deposit 銀行存款   KT0Pmpp
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bank discount 銀行貼現   :KI0j%>2y  
bank draft 銀行匯票   &F.L* M  
bank loan 銀行借款   9)$g
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bank overdraft 銀行透支   W?yGV{#V(=  
bankers acceptance 銀行承兌   5l]
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bankruptcy 破產   ?nwg.
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bearer 持票人   Ga\kvMtr  
beneficiary 受益人   t[:G45].-k  
bequest 遺產   Xb.# =R  
bill 票據   :8U@KABH@h  
bill of exchange 匯票   .>NPgdI  
bill of lading 提單   LY2 QKjgP  
bills discounted 貼現票據   B:6VD /qC  
bills payable 應付票據   N~%~Q  
bills receivable 應收票據   7!JBF{,=  
board of directors 董事會   M%2w[<-8c  
bonds 債券   NdB:2P  
bonus 紅利   #]J"j]L  
book value 賬面價值   P,)\#([vc  
bookkeeper 簿記員   \{54mM~  
bookkeeping 簿記   2XrYm"6w  
branch office general ledger 支店往來賬戶   A\v]ZN4  
broker 經紀人   I Z@M K  
brought down 接前   nTHCb>,vM  
brought forward 接上頁   {-51rAyi  
budget 預算   !=?Q>mz  
by-product 副產品   Bp/25jy  
by-product sales 副產品銷售   PoZx T-U  
capital 股本   >g,i"Kg  
capital income 資本收益   ~b})=7n.  
capital outlay 資本支出   OE2r2ad  
capital stock 股本   z q@"qnr  
capital stock certificate 股票   %t%D|cf  
carried down 移後   O+=C8  
carried forward 移下頁   r[P+F  
cash 現金   o)M<^b3KO  
cash account 現金賬戶   l@g%A# _  
cash in bank 存銀行現金   xzBUm  
cash on delivery 交貨收款   @O8X )  
cash on hand 庫存現金   AQ)J|i  
cash payment 現金支付   _f@nUv*  
cash purchase 現購   1SG^X-(GM/  
cash sale 現沽   oG=4&SQ  
cashier 出?#123;員   W_[ tdqey  
cashiers check 本票   mA4]c   
certificate of deposit 存款單折   Sz>Lbs  
certificate of indebtedness 借據   ?pV!`vp^{  
certified check 保付支票   $ZRvvm!f  
certified public accountant 會計師   *#j_nNM4  
charges 費用   /|8/C40aY  
charge for remittances 匯水手續費   k; n
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charter 營業執照   MLN+ BuS  
chartered accountant 會計師   !fG}<6&i  
chattles 動產   ;ibOd ~  
check 支票   g1&q6wCg|  
che stub 支票存根   < mp_[-c  
closed account 己結清賬戶   n4o}}tI  
closing 結算   Q:j)F|uhc  
closing entries 結賬紀錄   '1b4nj|<m  
closing stock 期末存貨   Ly]J-BTe  
closing the book 結賬   u6i
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columnar journal 多欄日記賬   N]&:xd5  
combination 聯合   5RR4jX]  
commission 佣金   n
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commodity 商品   (1Klj+"p%  
common stock 普通股   TiD|.a8 S  
company 公司   MbXtmQ%C8  
compensation 賠償   mJ+mTA5 bW  
compound interest 複利   @gk{wh>c  
consignee 承銷人   _c,{}sn  
consignment 寄銷   )^m"fQ+  
consignor 寄銷人   9S8V`aC  
consolidated balance sheet 合併資產負債表   w/@ tH  
consolidated profit and loss account 合併損益表   Ym 1; /'  
consolidation 合併   41I2t(H @z  
construction cost 營建成本   K$5mDScoJ  
construction revenue 營建收入   i)7B :uA  
contract 合同   (PSL[P  
control account 統制賬戶   9z7rv,  
copyright 版權   13f'zx(AO  
corporation 公司   +Os9}uKf  
cost 成本   &[_D'jm+S0  
cost accounting 成本會計   _J>!K'Dz  
cost of labour 勞工成本   U P*5M  
cost of production 生產成本   &p5^Cjy L  
cost of manufacture 製造成本   UL`%Xx  
cost of sales 銷貨成本   z~#d@c\  
cost price 成本價格   t_id/  
credit 貸方   :\~YbA  
credit note 收款通知單   f s2}a  
creditor 債權人   ?7TuE !!M  
crossed check 橫線支票   U$ LI~XZM  
current account 往來活期賬戶   4f'!,Q ;  
current asset 流動資產   rtz ]PH  
current liability 流動負債   BB.120v&N  
current profit and loss 本期損益   b 4A1M  
debit 借方   CB`GiH/j  
debt 債務   ];\XA;aOl}  
debtor 債務人   x57O.WdN  
deed 契據   K k|mV&3J  
deferred assets 遞延資產   CRu {Ie5B  
deferred liabilities 遞延負債   {}"a_L&[;  
delivery 交貨   1Sd<cOEd  
delivery expense 送貨費   synueg  
delivery order 出貨單   QI`&N(n  
demand draft 即期匯票   .qrS[ w  
demand note 即期票據   7
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demurrage charge 延期費   [E9)Da_)i  
deposit 存款   ^tI4FQ>Y  
deposit slip 存款單   Xr{ r&Rl  
depreciation 折舊   o' :K4r;  
direct cost 直接成本   k\A4s
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direct labour 直接人工   >Zh^,T={G  
director 董事   =h[;'v{  
discount 折扣   >f(M5v(D\  
discount on purchase 進貨折扣   C;oO=R3r  
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