[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。   }P3tn  
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acceptance 承兌   hfcIvs/!  
account 賬戶   !vn1v) 6  
accountant 會計員   NWfAxkz{/  
accounting 會計   WU4UZpz  
accounting system 會計制度   i-U4RZE  
accounts payable 應付賬款   1 ^g t1o  
accounts receivable 應收賬款   _al|'obomy  
accumulated profits 累積利益   z5*=MlZ)R.  
adjusting entry ?#123;整記錄   a{[+<8=@1  
adjustment ?#123;整   iU+nqY'  
administration expense 管理費用   @FN*TJ  
advances 預付   $hR)i  
advertising expense 廣告費   ^2odr \  
agency 代理  
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agent 代理人   d/74{.  
agreement 契約   >O/D!j|  
allotments 分配數   W2;N<[wa<u  
allowance 津貼   8wH.et25k  
amalgamation 合併   Zs2-u^3&  
amortization 攤銷   %~NH0oFO  
amortized cost 應攤成本   ^O^:$nXhYy  
annuities 年金   '<
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applied cost 已分配成本   ( #Z`  
applied expense 已分配費用   }]UB;id'  
applied manufacturing expense 己分配製造費用   L?Yoh<  
apportioned charge 攤派費用   YYg)  
appreciation 漲價   S>q>K"j^!  
article of association 公司章程   A\Txb_x  
assessment 課稅   (x;g/!:  
assets 資產   I1U7.CT  
attorney fee 律師費   qP*}.Sqk7  
audit 審計   dz#5
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auditor 審計員   w>xV  
average 平均數   /q\_&@  
average cost 平均成本    \4ghYQ:  
bad debt 壞賬   2h {q h  
balance 餘額   l_/C65%.:  
balance sheet 資產負債表   Dbx~n#nG  
bank account 銀行賬戶   ~9Cz6yF  
bank balance 銀行結存   l]2
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bank charge 銀行手續費   m+$ @'TbP  
bank deposit 銀行存款   Gi^Ha=?J%
 
bank discount 銀行貼現   "()sb?&  
bank draft 銀行匯票   VyG4(Xva  
bank loan 銀行借款   3UUGblg`~  
bank overdraft 銀行透支   7@%'wy&A  
bankers acceptance 銀行承兌   Cup@TET35  
bankruptcy 破產   vOI[Z0Lq9h  
bearer 持票人   Wx)K*9  
beneficiary 受益人   ]r]k-GZ$  
bequest 遺產   Lb=W;9;  
bill 票據   \'?#i@O  
bill of exchange 匯票   {Z{o"56f  
bill of lading 提單   ^ons:$0h  
bills discounted 貼現票據   CPazEe1S  
bills payable 應付票據   [IM%b~j(^  
bills receivable 應收票據   Ek.&Sf$cd'  
board of directors 董事會   T&"i _no*  
bonds 債券   dpN@#w  
bonus 紅利   '3l$al:H^  
book value 賬面價值   b1^n KB  
bookkeeper 簿記員   K%KZO`gO  
bookkeeping 簿記   ":?
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branch office general ledger 支店往來賬戶   ZX`J8lZP  
broker 經紀人   q$ghLGz  
brought down 接前   +zOOdSFk.  
brought forward 接上頁   WNa0,  
budget 預算   w3*-^: ?j  
by-product 副產品   Sj 3oV  
by-product sales 副產品銷售   !#D=w$@r:  
capital 股本   GSVdb/+  
capital income 資本收益   rE!1wc>L  
capital outlay 資本支出   V`a+Hi<P\  
capital stock 股本   O
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capital stock certificate 股票   >X Qv?5  
carried down 移後   )xl6,bq3  
carried forward 移下頁   d}0qJoH4  
cash 現金   dXu{p  
cash account 現金賬戶   l`n5~ Fs  
cash in bank 存銀行現金   udqge?Tz  
cash on delivery 交貨收款   Bmr<O!  
cash on hand 庫存現金   (RF>s.B<  
cash payment 現金支付   d;suACW  
cash purchase 現購   z)L}ECZh9  
cash sale 現沽   7t(Y;4<2  
cashier 出?#123;員   [F([   
cashiers check 本票   M[
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certificate of deposit 存款單折   sB*o)8  
certificate of indebtedness 借據   KjR4=9MD  
certified check 保付支票   Xza
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certified public accountant 會計師   Etnb3<^[t  
charges 費用   8cr NOZS6  
charge for remittances 匯水手續費   {K.rl%_|N  
charter 營業執照   ;lfWuU%R  
chartered accountant 會計師   Gi$gtLtNh  
chattles 動產   2*[Un(  
check 支票   ,Q2N[Jwd$  
che stub 支票存根   LdTIR]  
closed account 己結清賬戶   :k"rhI  
closing 結算   -
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closing entries 結賬紀錄   U}P,EP%p  
closing stock 期末存貨   af>3V(7  
closing the book 結賬   %jKH?%Ih  
columnar journal 多欄日記賬   1$[
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combination 聯合   kO3`54  
commission 佣金   O3_B<Em  
commodity 商品   GgdlVi 2  
common stock 普通股   dK # h<q1  
company 公司   X ]s"5ju|t  
compensation 賠償   1mUTtYU  
compound interest 複利   lBiovT  
consignee 承銷人   !kh{9I>M  
consignment 寄銷   1i,4".h?M  
consignor 寄銷人   d^aNR Lv  
consolidated balance sheet 合併資產負債表   EzP#Mnz^  
consolidated profit and loss account 合併損益表   NNX%Bq  
consolidation 合併   O)5#Fcp(  
construction cost 營建成本   6&],WGz  
construction revenue 營建收入   3X'W
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contract 合同   BvJ=iB<E  
control account 統制賬戶   FGVb@=TO>  
copyright 版權   IQ{?_'  
corporation 公司   %|?1B$s0  
cost 成本   YC)hX'A\  
cost accounting 成本會計   t,Q'S`eTU  
cost of labour 勞工成本   ;eR{tH /4  
cost of production 生產成本   Qp69Sk@H{  
cost of manufacture 製造成本   n0FYfqH  
cost of sales 銷貨成本   C"No5r'K3  
cost price 成本價格   Y(z}[`2  
credit 貸方   %c0z)R~  
credit note 收款通知單   u%aFb*  
creditor 債權人   '
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crossed check 橫線支票   *f*f&l%  
current account 往來活期賬戶   LhKY}R  
current asset 流動資產   [tN` :}?  
current liability 流動負債   QZ0R:TY  
current profit and loss 本期損益   nt`<y0ta
 
debit 借方   (,TH~(
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debt 債務   >nNl^ yqW  
debtor 債務人   =+( Q.LmhC  
deed 契據   65"uD7;  
deferred assets 遞延資產   Gbx";Y8  
deferred liabilities 遞延負債   !&0a<~Wi  
delivery 交貨   4(sttd_  
delivery expense 送貨費   g 2#F _  
delivery order 出貨單   u2,H ]-  
demand draft 即期匯票   ]c,l5u}A$  
demand note 即期票據   LH.%\TMN$  
demurrage charge 延期費   p\ok_
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deposit 存款   JP_kQ  
deposit slip 存款單   6'vi68  
depreciation 折舊   Wa}"SqYr h  
direct cost 直接成本   ul$omKI$}  
direct labour 直接人工   F#^L9  
director 董事   m|`VJ0  
discount 折扣   2b~ HHVruX  
discount on purchase 進貨折扣   N=
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