[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。   F,2#;t4  
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acceptance 承兌   w^6N :]d  
account 賬戶   IMw)X0z  
accountant 會計員   ]~eWr2uG?  
accounting 會計   mSw?iL  
accounting system 會計制度   QgM_SY|Rj  
accounts payable 應付賬款   T@.m ^|~  
accounts receivable 應收賬款   W_n.V" hN  
accumulated profits 累積利益   Z8n%=(He  
adjusting entry ?#123;整記錄   { RX |  
adjustment ?#123;整   e w ,edU  
administration expense 管理費用   ?(UXK hs  
advances 預付   d?X6x  
advertising expense 廣告費   &Zy=vk*  
agency 代理   T.N7`  
agent 代理人   2jBE+k"M  
agreement 契約   [!efQap  
allotments 分配數   bjX$idL  
allowance 津貼   Jl9TMu!1]  
amalgamation 合併   zk~rKQ,  
amortization 攤銷   vszAr
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amortized cost 應攤成本   /4BXF4ksi,  
annuities 年金   a8P6-)W  
applied cost 已分配成本   !0+Ex F  
applied expense 已分配費用   d"a7{~l  
applied manufacturing expense 己分配製造費用   PY<V  
apportioned charge 攤派費用   717m.t,x  
appreciation 漲價   )cBV ; E<  
article of association 公司章程   U4pvQE.m<  
assessment 課稅   +ANIm^@  
assets 資產   9+|,aG s  
attorney fee 律師費   KTJ$#1q  
audit 審計   ,IB)Kk2  
auditor 審計員   9 @+X?Nhv5  
average 平均數   /kVc7LC  
average cost 平均成本   R6.#gb8^oS  
bad debt 壞賬   gZSi\m>  
balance 餘額   l@jJJ)Qyk  
balance sheet 資產負債表   1k({(\>qq  
bank account 銀行賬戶   j2n@8sCSO  
bank balance 銀行結存   H;L&G|[  
bank charge 銀行手續費   ;$;/#8`>  
bank deposit 銀行存款   64s;6=  
bank discount 銀行貼現   +' 4dP#  
bank draft 銀行匯票   55KL^+-~  
bank loan 銀行借款   /T'nY{  
bank overdraft 銀行透支    kS9  
bankers acceptance 銀行承兌   .H.v c_/  
bankruptcy 破產   ^/,yZ:  
bearer 持票人   ] 6B!eB !  
beneficiary 受益人   xq*yZ5:5Jo  
bequest 遺產   Lj,%pzJ  
bill 票據   r\`m[Q  
bill of exchange 匯票   Z%Kj^ M  
bill of lading 提單   Ry~LhU:  
bills discounted 貼現票據   KgSxF#  
bills payable 應付票據   'm:B(N@+  
bills receivable 應收票據   Jz b".A  
board of directors 董事會   ,' B=eY,  
bonds 債券   31Du@h8YX  
bonus 紅利   DR=1';63  
book value 賬面價值   g/gL G:C  
bookkeeper 簿記員   wUndNE   
bookkeeping 簿記   =c4U%d2  
branch office general ledger 支店往來賬戶   @]4s&;   
broker 經紀人   w5\)di  
brought down 接前   s:H1v&t,<  
brought forward 接上頁   ;& +75n  
budget 預算   mYX) =
B{  
by-product 副產品   -]%@,L^@  
by-product sales 副產品銷售   u6RHn;b  
capital 股本   XPKcF I=  
capital income 資本收益   x$I>e  
capital outlay 資本支出   5Bk  
capital stock 股本   voEc'JET  
capital stock certificate 股票   IgJC>;]u  
carried down 移後   "Xc=<r
X  
carried forward 移下頁   rK
wkj)  
cash 現金   _A*0K,F-  
cash account 現金賬戶   3.Kdz}  
cash in bank 存銀行現金   {\I\4P  
cash on delivery 交貨收款   Cv33?l-8%_  
cash on hand 庫存現金   39#>C~BOl  
cash payment 現金支付   Sa5y7   
cash purchase 現購   Tr)[q>  
cash sale 現沽   (z{xd  
cashier 出?#123;員   e+U o-CO  
cashiers check 本票   V-0Y~T  
certificate of deposit 存款單折   u)-
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certificate of indebtedness 借據   =j-{Mxb3  
certified check 保付支票   .+sIjd  
certified public accountant 會計師   8pk">"#s  
charges 費用   /FY_LM  
charge for remittances 匯水手續費   H#K|SSqY?  
charter 營業執照   TuL( /  
chartered accountant 會計師   Sb.;$Be5g  
chattles 動產   aL}_j#m{  
check 支票   u#<]>EtbB  
che stub 支票存根   ]LjW,b"  
closed account 己結清賬戶   {;r5]wimb  
closing 結算   F
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closing entries 結賬紀錄   A\>qoR!
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closing stock 期末存貨   b._pG(o1  
closing the book 結賬   /<~IKVz\&  
columnar journal 多欄日記賬   vSh) r 9  
combination 聯合   zuw6YY8kQ  
commission 佣金  
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commodity 商品   KMa?2cJH#  
common stock 普通股   = 4L.  
company 公司   q=U=Y n  
compensation 賠償   2cL<`  
compound interest 複利   A7se#"w  
consignee 承銷人   $1YnQgpT  
consignment 寄銷   :
s\s3#?  
consignor 寄銷人   utv.uwfat  
consolidated balance sheet 合併資產負債表   V!p;ME  
consolidated profit and loss account 合併損益表   G8 VWx&RE  
consolidation 合併   BZ.H6r'Q  
construction cost 營建成本   * -)aGL  
construction revenue 營建收入   u56cT/J1  
contract 合同   G6FknYj  
control account 統制賬戶   3 }XS|Y  
copyright 版權   JXrMtSp\  
corporation 公司   ``{xm1GK  
cost 成本   7
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cost accounting 成本會計   ynhH5P|6,  
cost of labour 勞工成本   Pg7/g=Va  
cost of production 生產成本   Q =Z-vTD+  
cost of manufacture 製造成本   Y&nY]VV  
cost of sales 銷貨成本   Ad(j&P  
cost price 成本價格   %5b2vrg~*  
credit 貸方   ^+88z>  
credit note 收款通知單   yd$y\pN=<  
creditor 債權人   zrcSPh  
crossed check 橫線支票   ~O!v?2it8q  
current account 往來活期賬戶   *5^h>Vk/  
current asset 流動資產   F{v+z8nW  
current liability 流動負債   !U@[lBW  
current profit and loss 本期損益   &12.
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debit 借方   OvkYzI`  
debt 債務   PM{kiz^  
debtor 債務人   n=`UhC  
deed 契據   Lq:Z='Kc  
deferred assets 遞延資產   'Q# KjY
 
deferred liabilities 遞延負債   9kcAMk1K  
delivery 交貨   QM=X<?m/,=  
delivery expense 送貨費   Q/':<QY  
delivery order 出貨單   `3~w#?+=*  
demand draft 即期匯票   rc"yEI-``"  
demand note 即期票據    5bk5EE`  
demurrage charge 延期費   ,Ao8QN  
deposit 存款   mU;TB%#)  
deposit slip 存款單   Hly$ Wm  
depreciation 折舊   =4G9ev 4  
direct cost 直接成本   Vx'_fb?wap  
direct labour 直接人工   Y`%:hvy~  
director 董事   b1-JnEc  
discount 折扣   w1[F]|  
discount on purchase 進貨折扣   >Py=H+d!j  
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