[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。   F6}YM|  
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acceptance 承兌   f$vU$>+[  
account 賬戶   HU$]o
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accountant 會計員   <[w5M?n8  
accounting 會計   3Pp+>{2_?  
accounting system 會計制度   <~aKwSF[wW  
accounts payable 應付賬款   KzQ FG)q,  
accounts receivable 應收賬款   lM#,i\8Q  
accumulated profits 累積利益   CugZ!>;^  
adjusting entry ?#123;整記錄   A8-a}0Gh  
adjustment ?#123;整   R / ND f`  
administration expense 管理費用    {&L^|X  
advances 預付   OUFy=5(%:  
advertising expense 廣告費   %m [l/,2x  
agency 代理   I usZYB  
agent 代理人   CIf@G>e-  
agreement 契約   Jfo'iNOu  
allotments 分配數   r4<As`&  
allowance 津貼   7SNdC8GZ~  
amalgamation 合併   apt$e$g  
amortization 攤銷   BoOuN94  
amortized cost 應攤成本   KW3<5+w]c  
annuities 年金   G/#m.=t  
applied cost 已分配成本   /^v!B`A@  
applied expense 已分配費用   d
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applied manufacturing expense 己分配製造費用   %I{>H%CjE  
apportioned charge 攤派費用   Ni|MTE]~  
appreciation 漲價   VMe  
article of association 公司章程   %nG>3.%  
assessment 課稅   _1mpsY< k  
assets 資產   \3"B$Sp|=  
attorney fee 律師費   mSvSdKKKlI  
audit 審計   sKJr34  
auditor 審計員   B#+n$5#FK  
average 平均數   2 |JEGyDS-  
average cost 平均成本   k+*pg4'  
bad debt 壞賬   _l1"X^Aa  
balance 餘額   5#s],h  
balance sheet 資產負債表   o!U(=:*b  
bank account 銀行賬戶   J YmYX-  
bank balance 銀行結存   NHe)$%a=H  
bank charge 銀行手續費   2`j{n\/  
bank deposit 銀行存款   c B 36w$n8  
bank discount 銀行貼現   @vX
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bank draft 銀行匯票   z]-m<#1  
bank loan 銀行借款   R eb.x_  
bank overdraft 銀行透支   R MOs1<D  
bankers acceptance 銀行承兌   !uO @4]:Y  
bankruptcy 破產   gK@`0/k{  
bearer 持票人   LI&E.(:  
beneficiary 受益人   vLBuE  
bequest 遺產   d{t@+}0.u  
bill 票據   `&h-+  
bill of exchange 匯票   7l[@c|e  
bill of lading 提單   $ZZ?*I  
bills discounted 貼現票據   wa{!%qu5.R  
bills payable 應付票據   nnvS.s`O  
bills receivable 應收票據   >
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board of directors 董事會   !M`.(sO]  
bonds 債券   `#wEa'v6  
bonus 紅利   *uf)t,%  
book value 賬面價值    o0>|  
bookkeeper 簿記員   <2L,+  
bookkeeping 簿記   |=0w_)Fa]  
branch office general ledger 支店往來賬戶   d*VvQU8C  
broker 經紀人   +P Dk>PdEt  
brought down 接前   9v ;HE{>  
brought forward 接上頁   HFTeG4R  
budget 預算   =:xX~,qmv  
by-product 副產品   \8m9^Z7IfK  
by-product sales 副產品銷售   7U1M;@y  
capital 股本   Ea][:3  
capital income 資本收益   _`O",Ff  
capital outlay 資本支出   ao=e{R)  
capital stock 股本   );_/0:  
capital stock certificate 股票   >~]|o  
carried down 移後   IVZUB*wv)b  
carried forward 移下頁   k;`1Ia  
cash 現金   "C&>$h_%  
cash account 現金賬戶   Eb@
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cash in bank 存銀行現金   O[eU{;P  
cash on delivery 交貨收款   &-p~ UZy  
cash on hand 庫存現金   }9
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cash payment 現金支付   {.p;V  
cash purchase 現購   ],[<^=|  
cash sale 現沽   =$^90Q,Z;  
cashier 出?#123;員   upk
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cashiers check 本票   _-TW-{
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certificate of deposit 存款單折   XP0;Q;WF}  
certificate of indebtedness 借據   0^nF: F  
certified check 保付支票   M!mw6';k  
certified public accountant 會計師   r&B0-7r  
charges 費用   je2"D7D  
charge for remittances 匯水手續費   ]0 = |?n$7  
charter 營業執照   lMh>eX  
chartered accountant 會計師   %
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chattles 動產   cYe2a"  
check 支票   ?u?mSO/  
che stub 支票存根   LAnC8O  
closed account 己結清賬戶   s8 MQ:eAP  
closing 結算   "S6";G^I  
closing entries 結賬紀錄   )8rF'pxI  
closing stock 期末存貨   ?Js4\X!uJ  
closing the book 結賬   MUv#8{+F'/  
columnar journal 多欄日記賬   ~@PD\  
combination 聯合   <2%9O;bV[  
commission 佣金   >i  >|]  
commodity 商品   9W]OtSG  
common stock 普通股   jP_s(PQ  
company 公司   r-L& ee  
compensation 賠償   ^BRqsVw9  
compound interest 複利   &4}=@'G@  
consignee 承銷人   9ZU^([@D  
consignment 寄銷   >`a^E1)  
consignor 寄銷人   *`wz  
consolidated balance sheet 合併資產負債表   !l0"nPM=  
consolidated profit and loss account 合併損益表   =[!(s/+>L  
consolidation 合併   pjTJZhT2I  
construction cost 營建成本   w xte
  
construction revenue 營建收入   \,X)!%6kZ  
contract 合同   7NWkN7:B  
control account 統制賬戶   &0y`Gt  
copyright 版權   Xx[,n-rA  
corporation 公司  
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cost 成本   iymN|KdpaZ  
cost accounting 成本會計   %Cqp88]  
cost of labour 勞工成本   Y@#N_]oXj  
cost of production 生產成本   4v N:Kj  
cost of manufacture 製造成本   U9^1
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cost of sales 銷貨成本   ABe25Sus  
cost price 成本價格   kh=<M{-t  
credit 貸方   -P|claO0  
credit note 收款通知單   Ee7+ob  
creditor 債權人   GH-Fqz  
crossed check 橫線支票   TIl  'Z7  
current account 往來活期賬戶   yhbU;qEG9  
current asset 流動資產   Dt(D5A  
current liability 流動負債   3imsIBr  
current profit and loss 本期損益   Ai[@2AyU  
debit 借方   JrLh=0i9  
debt 債務   ~CV.Ci.dG  
debtor 債務人   #
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deed 契據   @~|;/OY>"  
deferred assets 遞延資產   \<`oW>  
deferred liabilities 遞延負債   +y'2 h%>h[  
delivery 交貨   KN657 |f  
delivery expense 送貨費   cUG^^3 !  
delivery order 出貨單   5fiWo^s}  
demand draft 即期匯票   +"BJjxG  
demand note 即期票據   T*0;3&sA  
demurrage charge 延期費   uI?Z_  
deposit 存款   Il*!iX|23<  
deposit slip 存款單   n YUFRV$  
depreciation 折舊   r5nHYV&7  
direct cost 直接成本   FNF`Z  
direct labour 直接人工   CR9wp]-Vd  
director 董事   ^W:a7cMw  
discount 折扣   c?_7e9 }2  
discount on purchase 進貨折扣   i \/'w]  
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