[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。   tjcG^m} _  
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acceptance 承兌   lxtt+R  
account 賬戶   E{IY7Xz^>  
accountant 會計員   \|C~VU@  
accounting 會計   x UTlM  
accounting system 會計制度   VI8/@A1Gv  
accounts payable 應付賬款   0Q:l,\lY  
accounts receivable 應收賬款   m~8 =?R+m  
accumulated profits 累積利益   7Q #A  
adjusting entry ?#123;整記錄   xnC5WF7  
adjustment ?#123;整   \_t[\&.a}  
administration expense 管理費用   O`0\f8/.?  
advances 預付   CWS]821;  
advertising expense 廣告費   p1 mY!&e(  
agency 代理   E w&|!d  
agent 代理人   L?b;TjLe  
agreement 契約   +S
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allotments 分配數   m/ngPeZ  
allowance 津貼   u'Z^|IVfo  
amalgamation 合併   Kd7Lpw1u]  
amortization 攤銷   Lv:;}  
amortized cost 應攤成本   E#c9n%E\sz  
annuities 年金   #++D|oE  
applied cost 已分配成本   7$Pf  
applied expense 已分配費用   v)LSH;<  
applied manufacturing expense 己分配製造費用   Q`z2SYz>  
apportioned charge 攤派費用   Vu Ey`c  
appreciation 漲價   MQlGEJ  
article of association 公司章程   :hDv^D?3  
assessment 課稅   $qM&iI-l0  
assets 資產   snyA  
attorney fee 律師費   '$q3Ze  
audit 審計   rh6 e  
auditor 審計員   4+F@BxpB  
average 平均數   ,?VYrL  
average cost 平均成本   HnY.=_G  
bad debt 壞賬   \r-v]]_<d  
balance 餘額   8,]wOxwqi  
balance sheet 資產負債表   zTfl#%  
bank account 銀行賬戶   6Q}>=R^h  
bank balance 銀行結存   XPMvAZL  
bank charge 銀行手續費   3tCT"UvTD  
bank deposit 銀行存款   MN_1^T5  
bank discount 銀行貼現   5YQJNP  
bank draft 銀行匯票   !1`f84
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bank loan 銀行借款   <(BIWm*  
bank overdraft 銀行透支   8j8~?=$a6Q  
bankers acceptance 銀行承兌   )T'~F  
bankruptcy 破產   )4 jS}  
bearer 持票人   Q VWVZ >l  
beneficiary 受益人   0MN)Z(Sa  
bequest 遺產   ,sltB3f  
bill 票據   a0hgF_O1  
bill of exchange 匯票   ^[1Xl7)`  
bill of lading 提單   A}sdi4[`  
bills discounted 貼現票據   /1?{,Das=  
bills payable 應付票據   8FQNeQr  
bills receivable 應收票據   JgcMk]|'  
board of directors 董事會   [q(}~0{"-  
bonds 債券   OQ4rJ#b  
bonus 紅利   N7Kk
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book value 賬面價值   UX)QdT45Mh  
bookkeeper 簿記員   |i - S}M  
bookkeeping 簿記   /cx Ei6I
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branch office general ledger 支店往來賬戶   )9kp[hY  
broker 經紀人   {hx=6"@  
brought down 接前   7lG,.W|  
brought forward 接上頁   k(_^Lq f-  
budget 預算   ky[^uQ>0  
by-product 副產品   CjLiLB  
by-product sales 副產品銷售   [`bA,)y"  
capital 股本   CA,2&v"  
capital income 資本收益   zO6Sl[)  
capital outlay 資本支出   6tup^Rlo;$  
capital stock 股本   8!7`F.BX  
capital stock certificate 股票   ^6 \@$  
carried down 移後   hu:x,;`9H  
carried forward 移下頁   oC(.u?  
cash 現金   Sh7
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cash account 現金賬戶   NeniQeR  
cash in bank 存銀行現金   &Pgk$e%>  
cash on delivery 交貨收款   }*vO&J@z  
cash on hand 庫存現金   i[Pk
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cash payment 現金支付   |/!RN[<   
cash purchase 現購   1#nY Z%  
cash sale 現沽   gOkum_  
cashier 出?#123;員   i [6oqZ  
cashiers check 本票   -@/!u 9l  
certificate of deposit 存款單折   J%8hf%!ud  
certificate of indebtedness 借據   MG74,D.f  
certified check 保付支票   r&nEM6  
certified public accountant 會計師   W! GUA<  
charges 費用   1|5TuljTd  
charge for remittances 匯水手續費   ?wMS[Kj  
charter 營業執照   3y*dBw  
chartered accountant 會計師   1K[y)q  
chattles 動產   `B7?F$J  
check 支票   42wZy|oqp  
che stub 支票存根   y_{v&AGmgm  
closed account 己結清賬戶   \n0MqXs#  
closing 結算   UsdUMt!u  
closing entries 結賬紀錄   p+Icq!aH5  
closing stock 期末存貨   g715+5z[  
closing the book 結賬   sKDL=c;?j  
columnar journal 多欄日記賬   [)nU?l  
combination 聯合   Io<L! =>  
commission 佣金   {EVHkQ+o  
commodity 商品   P.O/ZW>g  
common stock 普通股   N-}|!pqb  
company 公司   I.)9:7  
compensation 賠償   h ($Jo  
compound interest 複利   dt(Lp_&v  
consignee 承銷人   2yndna-  
consignment 寄銷    P'oY+#  
consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   [P%'p-Hg_  
consolidated profit and loss account 合併損益表   fl<j]{*v  
consolidation 合併   }Z% j=c"d  
construction cost 營建成本   }62 Q{>`  
construction revenue 營建收入   n$3w=9EX*  
contract 合同   B[[1=  
control account 統制賬戶   'o-J)+oa  
copyright 版權   g (V_&Y  
corporation 公司   wy?Hp*E  
cost 成本   ; Dc\[r  
cost accounting 成本會計   c_syJ<  
cost of labour 勞工成本   "S3U]zw0_  
cost of production 生產成本   k:CSH{s5{  
cost of manufacture 製造成本   qnf\K
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cost of sales 銷貨成本   qF4DX$$<  
cost price 成本價格   M[KYt"v  
credit 貸方   "Kf4v|6;  
credit note 收款通知單   UymhBh  
creditor 債權人   Kg#s<#h  
crossed check 橫線支票   DWu~%U8  
current account 往來活期賬戶   ~)]n67Or~  
current asset 流動資產   Owm2/  
current liability 流動負債   k 1;Jkq~  
current profit and loss 本期損益   mp17d$R-  
debit 借方   U<U?&hB\@  
debt 債務   mJS-x-@  
debtor 債務人   5 OF*PBZ  
deed 契據   zM<yd#`yt8  
deferred assets 遞延資產   &A
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deferred liabilities 遞延負債   cb9@ 0^-  
delivery 交貨   Bt"*a=t;  
delivery expense 送貨費   t}Kz
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delivery order 出貨單   d(
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demand draft 即期匯票   @RLlkWGc  
demand note 即期票據   R5'_il  
demurrage charge 延期費   Oa-~}hN  
deposit 存款   @wW)# !Mou  
deposit slip 存款單   O]\ eMM&  
depreciation 折舊   E0"DHjR  
direct cost 直接成本   K]dX5vJw'  
direct labour 直接人工   j%E9@#  
director 董事   \t]aBT,  
discount 折扣   1Yy*G-7}  
discount on purchase 進貨折扣   DP4l %2m0  
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