[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。   K7C!ZXw~  
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acceptance 承兌   O9m sPb:  
account 賬戶   K:% MhH-  
accountant 會計員   9I`0`o"A  
accounting 會計   X]n`YF7  
accounting system 會計制度   wp'[AR
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accounts payable 應付賬款   rCsC}2O  
accounts receivable 應收賬款   rP,|  
accumulated profits 累積利益   {U@"]{3Qx  
adjusting entry ?#123;整記錄   2 E?]!9T~|  
adjustment ?#123;整   xFJT&=Af W  
administration expense 管理費用   >DbG )0|  
advances 預付   +Z-{6C  
advertising expense 廣告費   6`%|-o :  
agency 代理   h~qv_)F_  
agent 代理人   ,izp^,`  
agreement 契約   Ui-Y`  
allotments 分配數   >;F}>_i  
allowance 津貼   &y7 =tEV  
amalgamation 合併   Q@8(e&{#W  
amortization 攤銷   K>5bb  
amortized cost 應攤成本   .gNziDO  
annuities 年金   w`r%_o-I  
applied cost 已分配成本   TaaCl#g$?  
applied expense 已分配費用   .r&CIL>  
applied manufacturing expense 己分配製造費用   j?T>S]xOX  
apportioned charge 攤派費用   v~W ;&{  
appreciation 漲價   d>T8V(Bb  
article of association 公司章程   #T8jHnI  
assessment 課稅   S,udpQ7  
assets 資產   `sy_'`i>X  
attorney fee 律師費   `c|H^*RC  
audit 審計   #%8)'=1+4?  
auditor 審計員   R4'>5.M  
average 平均數   t-n'I/^5  
average cost 平均成本   wDSwcNS  
bad debt 壞賬   b6H7>x
 
balance 餘額   [6 "5  
balance sheet 資產負債表   1|s`z  
bank account 銀行賬戶   +2k{yl  
bank balance 銀行結存   osmCwM4O  
bank charge 銀行手續費   Tr4\ `a-i  
bank deposit 銀行存款   XMykUr e|  
bank discount 銀行貼現   U%Hcck'  
bank draft 銀行匯票   A|@d{g  
bank loan 銀行借款   g;OR {  
bank overdraft 銀行透支   :8
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bankers acceptance 銀行承兌   keKsLrd  
bankruptcy 破產   *b!.9pK  
bearer 持票人   `Fe/=]<$  
beneficiary 受益人   Os].
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bequest 遺產   j |qdf3^f  
bill 票據   !>wu7u-  
bill of exchange 匯票   aqI
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bill of lading 提單   <lU(9) L;&  
bills discounted 貼現票據   )7-mALyW  
bills payable 應付票據   (&V)D?/hS  
bills receivable 應收票據   TEGg)\+D>  
board of directors 董事會   ;9-J=@KY4  
bonds 債券   G(o6/  
bonus 紅利   L_+Fin  
book value 賬面價值   W>c*\)Xk !  
bookkeeper 簿記員   [9}<N2,9z  
bookkeeping 簿記   7L6^IK  
branch office general ledger 支店往來賬戶   }5z!FXB  
broker 經紀人   tu@-+<*  
brought down 接前   aI}htb{m`  
brought forward 接上頁   a@9W'/?igk  
budget 預算    BPKrRex  
by-product 副產品   |5q,%9_  
by-product sales 副產品銷售   iAPGP-<6  
capital 股本   |%rRALIY  
capital income 資本收益   6/p9ag]  
capital outlay 資本支出   _5b~3K/V  
capital stock 股本   mq(K_  
capital stock certificate 股票   7TU77  
carried down 移後   B Lt_(S?Z`  
carried forward 移下頁   ^vzXT>t-M  
cash 現金   MCIuP`sC|  
cash account 現金賬戶   9Uz2j$p7  
cash in bank 存銀行現金   Nr"GxezU+A  
cash on delivery 交貨收款   t-iQaobF  
cash on hand 庫存現金   :RYYjmG5;  
cash payment 現金支付   *IF~ab2  
cash purchase 現購   *+2BZZwT  
cash sale 現沽   _W,?_"[R=  
cashier 出?#123;員   uKJo5%>  
cashiers check 本票   vDR> Q&/K  
certificate of deposit 存款單折   :9q|
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certificate of indebtedness 借據   bGwj` lue  
certified check 保付支票   X3XTB*  
certified public accountant 會計師   P8w56  
charges 費用   ?i!d00X  
charge for remittances 匯水手續費   Q&PEO%/D  
charter 營業執照   v0;dk(  
chartered accountant 會計師  
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chattles 動產   y.gNjc  
check 支票   8Bxb~*   
che stub 支票存根   bI
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closed account 己結清賬戶   ~X'hRNFx~  
closing 結算   ;L$l0(OO  
closing entries 結賬紀錄   $%ztP Ta  
closing stock 期末存貨   !HW?/-\,O  
closing the book 結賬   AvuGAlP  
columnar journal 多欄日記賬    3L4v@  
combination 聯合   z~1S/,Ca  
commission 佣金   1p SEr6  
commodity 商品   6$csFW3R  
common stock 普通股   D6\k}4n-  
company 公司   `V*$pHo  
compensation 賠償   &##JZ  
compound interest 複利   [Z1,~(3  
consignee 承銷人   Cs,t:aj
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consignment 寄銷   +<f+kh2L  
consignor 寄銷人   / =v1.9(  
consolidated balance sheet 合併資產負債表   k4^!"~<+0  
consolidated profit and loss account 合併損益表   /de~+I5AB~  
consolidation 合併   'X_%m~}N  
construction cost 營建成本   Go~3L8 '  
construction revenue 營建收入   UVsF !0  
contract 合同   ;jlI>;C;V  
control account 統制賬戶   q _:7uQ  
copyright 版權   uL~.#Y_jQ  
corporation 公司   w (ev=)7<  
cost 成本   :<1PCX2  
cost accounting 成本會計   Xc g+ SOB  
cost of labour 勞工成本   N'21I$D  
cost of production 生產成本   ag !q:6&  
cost of manufacture 製造成本   "`[
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cost of sales 銷貨成本   &iJvkt  
cost price 成本價格   
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credit 貸方   HLq2avs\  
credit note 收款通知單   XNl!?*l5?l  
creditor 債權人   ~(^?M  
crossed check 橫線支票   ^Uik{x  
current account 往來活期賬戶   th{Ib@o  
current asset 流動資產   T {F 'Y%  
current liability 流動負債   U/\LOIs  
current profit and loss 本期損益   CraD   
debit 借方   @4]
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debt 債務   wPJA+  
debtor 債務人   9tCF m.m  
deed 契據   uC 2
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deferred assets 遞延資產   !Bhs8eGr3  
deferred liabilities 遞延負債   O[9A}g2~  
delivery 交貨   ;\Pq  
delivery expense 送貨費   AUr~b3< 6
 
delivery order 出貨單   [R/'hH5  
demand draft 即期匯票   ;!H]&2`'(  
demand note 即期票據   :HH3=.qAp`  
demurrage charge 延期費   aR%E"P-6l  
deposit 存款   GVM)-Dp]  
deposit slip 存款單   PD:lI]:s  
depreciation 折舊   xJ\>;$CY  
direct cost 直接成本   }>'1Qg  
direct labour 直接人工   *k;%H'2g{}  
director 董事   8fb<hq<  
discount 折扣   @dvb%A&Pur  
discount on purchase 進貨折扣   ;k,#o!>  
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