[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。   YH@^ 6Be9  
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acceptance 承兌   *~cq (PFQ  
account 賬戶   rOX\rI%0+  
accountant 會計員   g/eE^o~;  
accounting 會計   A2..gs/  
accounting system 會計制度   !IcPO  
accounts payable 應付賬款   H+` Zp  
accounts receivable 應收賬款   >HyZ~M  
accumulated profits 累積利益   u{J$]%C   
adjusting entry ?#123;整記錄   b:2#3
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adjustment ?#123;整   v#TU7v?~  
administration expense 管理費用   `ml  
advances 預付   #mFIZMTRd  
advertising expense 廣告費   eot%Th?[  
agency 代理   =XVw{\#9 b  
agent 代理人   H>X:#xOA_  
agreement 契約   ;O+= 6>W  
allotments 分配數   0 *2^joUv  
allowance 津貼   
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amalgamation 合併   *jM]:GpyoU  
amortization 攤銷   h:xvnyaI  
amortized cost 應攤成本   @P@?KZ..v!  
annuities 年金   @cukoLAn  
applied cost 已分配成本   {{qu:(_g  
applied expense 已分配費用   Z):q1:y  
applied manufacturing expense 己分配製造費用   Zcjh  
apportioned charge 攤派費用   4}`z^P<C  
appreciation 漲價   508v:?^'  
article of association 公司章程   }Y:V&4DW  
assessment 課稅   1R-WJph  
assets 資產   Q\rf J||  
attorney fee 律師費   f3^Anaa]l  
audit 審計   1 8%+ Hy=  
auditor 審計員   R.(PZCvS  
average 平均數   S"HdjEF7\  
average cost 平均成本    0~4Ww=#  
bad debt 壞賬   K l_(4kQE_  
balance 餘額   HAwdu1$8  
balance sheet 資產負債表   ?fW['%  
bank account 銀行賬戶   jl9hFubwW  
bank balance 銀行結存   ||D PIn]  
bank charge 銀行手續費   cDS\=Bf  
bank deposit 銀行存款   {>g{+Eq  
bank discount 銀行貼現   rny(8z%Ck-  
bank draft 銀行匯票   %tB7 &%ut  
bank loan 銀行借款   |yS  %  
bank overdraft 銀行透支   9k/L m  
bankers acceptance 銀行承兌   [n4nnmM  
bankruptcy 破產   5\V""fH  
bearer 持票人   F%P"T%|  
beneficiary 受益人   ,<k%'a!B  
bequest 遺產   rtNYX=P  
bill 票據   Fs"i fn0  
bill of exchange 匯票   0CO@@`~4  
bill of lading 提單   `R;i1/  
bills discounted 貼現票據   t'1g+g  
bills payable 應付票據   oz:"w nX  
bills receivable 應收票據   .do8\  
board of directors 董事會   CFC15/yU  
bonds 債券    LAkBf  
bonus 紅利   [;H-HpBaa  
book value 賬面價值   x ]">  
bookkeeper 簿記員   /yHjds  
bookkeeping 簿記   ":0u%E?s  
branch office general ledger 支店往來賬戶   }{y)a<`  
broker 經紀人   ,~q:rh+  
brought down 接前   oqAO@<dL!  
brought forward 接上頁   kDol1v`  
budget 預算   ?r0rY?  
by-product 副產品   Unvl~lm6  
by-product sales 副產品銷售   9 ,:#Q<UM  
capital 股本   `JO>g=,4  
capital income 資本收益   tn#cVB3  
capital outlay 資本支出   "AU.Eh"-1  
capital stock 股本   rY6x):sC  
capital stock certificate 股票   v4<W57oH  
carried down 移後   4GbfA .u  
carried forward 移下頁   )$RV)  
cash 現金   To}eJ$8*5  
cash account 現金賬戶   FRuPv6  
cash in bank 存銀行現金   9}%$j  
cash on delivery 交貨收款   :.4O Hp1  
cash on hand 庫存現金   ?z`={oN
  
cash payment 現金支付   |QS3 nX<  
cash purchase 現購   BBM[Fy37!}  
cash sale 現沽   8tQ;N'  
cashier 出?#123;員   b"uO BB  
cashiers check 本票   <l(n)|H1P  
certificate of deposit 存款單折   &#L C'  
certificate of indebtedness 借據   Vbt!, 2 _)  
certified check 保付支票   hw,nA2w\  
certified public accountant 會計師   vhPlH0  
charges 費用   {
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charge for remittances 匯水手續費   i,h30J  
charter 營業執照   >MJ#|vO  
chartered accountant 會計師   /cb`%"Z  
chattles 動產   N"}>);r  
check 支票   w]t'2p-'  
che stub 支票存根   WW+xU0  
closed account 己結清賬戶   j*@@H6G  
closing 結算   ffG<hclk  
closing entries 結賬紀錄   dzEi^* (8  
closing stock 期末存貨   L/Q[N^ (^  
closing the book 結賬   K fD.J)  
columnar journal 多欄日記賬   )
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combination 聯合   kV+^1@"  
commission 佣金   jB(+9?;1${  
commodity 商品   arDl2T,igF  
common stock 普通股   T[ZmD{6l  
company 公司   
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compensation 賠償   wn.~Dx  
compound interest 複利   &EqLF  
consignee 承銷人   Vf;&z$D{r  
consignment 寄銷   gYhY1M ym  
consignor 寄銷人   GuO}CQs^W  
consolidated balance sheet 合併資產負債表   kzKej"a;  
consolidated profit and loss account 合併損益表   q)i %*IY  
consolidation 合併   l3sF/zkH  
construction cost 營建成本   !{g<RS(c  
construction revenue 營建收入   ]:OrGD"  
contract 合同   nS04Ha  
control account 統制賬戶   >=[uLY[aK  
copyright 版權   *[{j'7*cc  
corporation 公司   &cL1 EQ(  
cost 成本   IplOXD  
cost accounting 成本會計   =SXdO)%2  
cost of labour 勞工成本   EY)2,  
cost of production 生產成本   <%m YsaM  
cost of manufacture 製造成本   f^FFn3 2u  
cost of sales 銷貨成本   Fp/{L  
cost price 成本價格   !HvA5'|:}  
credit 貸方   8cG?p  
credit note 收款通知單   -N8r
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creditor 債權人   F{0\a;U@^  
crossed check 橫線支票   oT-gZedW(  
current account 往來活期賬戶   tw_o?9  
current asset 流動資產   Z^_qXerjP  
current liability 流動負債   6;Z-Y>\c  
current profit and loss 本期損益   {4D`VfX_  
debit 借方   s0/O/G?  
debt 債務   k ucbI_  
debtor 債務人   LH5Z@*0#  
deed 契據   1uAjy(
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deferred assets 遞延資產   I/`"lAFe  
deferred liabilities 遞延負債   KLyRb0V  
delivery 交貨   OP`f[lCiL  
delivery expense 送貨費   2#>;cn\  
delivery order 出貨單   lS4rpbU_  
demand draft 即期匯票   & Q3Fgj  
demand note 即期票據   hq 3n&/  
demurrage charge 延期費   fzIs^(:fl  
deposit 存款   Zz0bd473k?  
deposit slip 存款單   Vh^y6U<  
depreciation 折舊   w"v!+~/9  
direct cost 直接成本   /'s
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direct labour 直接人工   ZwkUd-=0i  
director 董事   z&6_}{2,]  
discount 折扣   Sc7 Ftb%  
discount on purchase 進貨折扣   +<a\0FsD  
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