[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。   ZH-5Qy_  
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acceptance 承兌   F!CAitxd  
account 賬戶   @%B4;c  
accountant 會計員   {'IFWD.5  
accounting 會計   W(k:Pl#  
accounting system 會計制度   Z\!rH"8
 
accounts payable 應付賬款   XV2=8#R  
accounts receivable 應收賬款   yisLypM*  
accumulated profits 累積利益   +Jw{qQR/*  
adjusting entry ?#123;整記錄   gB+ G'I  
adjustment ?#123;整   rA#s  
administration expense 管理費用   p37|zX  
advances 預付   ]C)|+`XE@  
advertising expense 廣告費   :V
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agency 代理   }J;~P 9Y  
agent 代理人   _<u;4RO(s  
agreement 契約   A9n41,h  
allotments 分配數   nO_!:6o".  
allowance 津貼   =jUnM>23  
amalgamation 合併   $I(}r3r  
amortization 攤銷   !Zj#
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amortized cost 應攤成本   [aNhP;<  
annuities 年金   l:z};  
applied cost 已分配成本   /| f[us-w  
applied expense 已分配費用   HXP;0B%4  
applied manufacturing expense 己分配製造費用   t&pGQ  
apportioned charge 攤派費用   3uO8v{`  
appreciation 漲價   (fd[P|G_]  
article of association 公司章程   #7C6
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assessment 課稅   v$JLDt_  
assets 資產   poY8
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attorney fee 律師費   \P@S"QO  
audit 審計   AY@k-4  
auditor 審計員   1)Eq&ASB  
average 平均數   Bt6xV<jD  
average cost 平均成本   Loc8eToZ  
bad debt 壞賬   )]}$   
balance 餘額   t[j9R#02?  
balance sheet 資產負債表   Wbd_aR (  
bank account 銀行賬戶   S| " TP\o  
bank balance 銀行結存   HSql)iT  
bank charge 銀行手續費   }+JLn%H)  
bank deposit 銀行存款   |YXG(;-BS  
bank discount 銀行貼現   h.D^1  
bank draft 銀行匯票   * 2%oZXF  
bank loan 銀行借款   rT<1S?jR  
bank overdraft 銀行透支   } Ab_o#Zy  
bankers acceptance 銀行承兌   .> ,Z kS  
bankruptcy 破產   *cQz[S@F  
bearer 持票人   lux9o$ %  
beneficiary 受益人   ZZwBOGVU  
bequest 遺產   _;VYFs  
bill 票據   ;Lqm#]C  
bill of exchange 匯票   E]?2!)mgce  
bill of lading 提單   qAbd xd[  
bills discounted 貼現票據   c*jr5 Y  
bills payable 應付票據   8ur_/h7  
bills receivable 應收票據   YiO3<}Uf  
board of directors 董事會   ^Wk0*.wg  
bonds 債券   ?9qAe  
bonus 紅利   vS2(Q0+TZi  
book value 賬面價值   %WmZ ]@M  
bookkeeper 簿記員   S~} +ypV  
bookkeeping 簿記   @NBXyC8,Z  
branch office general ledger 支店往來賬戶  
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broker 經紀人   ]svw CPu C  
brought down 接前   {YfYIt=.  
brought forward 接上頁   wb@]>MJ}[s  
budget 預算   ;wpW2%&  
by-product 副產品   eNivlJ,K|@  
by-product sales 副產品銷售    @}Pw0vC  
capital 股本   7V |"~%  
capital income 資本收益   NrW[Q3E$  
capital outlay 資本支出   ,qYf#fU#7  
capital stock 股本   HN^w'I'bp  
capital stock certificate 股票   4bWfx_0W  
carried down 移後   zcZ^s v>  
carried forward 移下頁   ~LSy7$rz  
cash 現金   p+!f(H  
cash account 現金賬戶   ~y`Pwj  
cash in bank 存銀行現金   :0{AP_tvcC  
cash on delivery 交貨收款   i^~sn `o  
cash on hand 庫存現金   w:n(pLc<  
cash payment 現金支付   &#$2;-q8+  
cash purchase 現購   j`Tm\!q  
cash sale 現沽   5BZ+b_A>VV  
cashier 出?#123;員   ,C
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cashiers check 本票   ya;@<b  
certificate of deposit 存款單折   hLCsQYNDU  
certificate of indebtedness 借據   % 1OC#&  
certified check 保付支票   a S2a _!f  
certified public accountant 會計師   6_x}.bkIx=  
charges 費用   -i2D#i'  
charge for remittances 匯水手續費   F%9e@{  
charter 營業執照   8a_ UxB  
chartered accountant 會計師   5R&x{jf$  
chattles 動產   V,`!rJ  
check 支票   oA5<[&~<  
che stub 支票存根   Jx)~kK  
closed account 己結清賬戶   j'#)~>b  
closing 結算   *1%e%G  
closing entries 結賬紀錄   ,M| QN*  
closing stock 期末存貨   D:+)uX}MOf  
closing the book 結賬   tvGg@Xs\  
columnar journal 多欄日記賬    >cC Gx  
combination 聯合   .dy#n`eP  
commission 佣金   ))8Emk^Q{  
commodity 商品   "v*oga%  
common stock 普通股   y^5T/M  
company 公司   &Xj{:s#  
compensation 賠償   9;}L{yve  
compound interest 複利   GG@iKLV  
consignee 承銷人   g|_HcaW  
consignment 寄銷   nNkyOaK*4  
consignor 寄銷人   m T>b;  
consolidated balance sheet 合併資產負債表   `two|gX0K  
consolidated profit and loss account 合併損益表   qiF@7i  
consolidation 合併   //ne']L  
construction cost 營建成本   UUt~W  
construction revenue 營建收入   =ip~J<sw&  
contract 合同   jAD+: @  
control account 統制賬戶   ahK?]:&QO  
copyright 版權   Gs
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corporation 公司   0(Yh~{  
cost 成本   7-g]A2N  
cost accounting 成本會計   5]A$P\7~1  
cost of labour 勞工成本   z(8)1#(n7  
cost of production 生產成本   B<vvsp\X  
cost of manufacture 製造成本   [,.[gWA  
cost of sales 銷貨成本   * ePDc'   
cost price 成本價格   G~b`O20N  
credit 貸方   cij]&$;Q  
credit note 收款通知單   C}dKbs^g|  
creditor 債權人   jV(xYA
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crossed check 橫線支票   SaX,^_GY  
current account 往來活期賬戶   ~*,Ddwr0a  
current asset 流動資產   +xoyKP!  
current liability 流動負債   IN]` lJ  
current profit and loss 本期損益   }.fZy&_  
debit 借方   E7d~#  
debt 債務   OX #eLco  
debtor 債務人   ,)B~ci
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deed 契據   yoq\9* ?u^  
deferred assets 遞延資產   hlSB7 D"d  
deferred liabilities 遞延負債   F)[XIY&2/  
delivery 交貨   A1#4nkkc9  
delivery expense 送貨費   1[fkXO{  
delivery order 出貨單   nm{'HH-4  
demand draft 即期匯票   Y&1!Z*OL;  
demand note 即期票據   B` t6H  
demurrage charge 延期費   ;W$w=j: O{  
deposit 存款   Pl>nd)i`  
deposit slip 存款單   .P|+oYT&g  
depreciation 折舊   bn<I#ZH2  
direct cost 直接成本   )sqp7["-  
direct labour 直接人工   mM\!4Yi`7  
director 董事   {y+v-v/#  
discount 折扣   t?Njw7  
discount on purchase 進貨折扣   r-1yJ  
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