[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。   /]2I%Q  
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acceptance 承兌   Y^eF(  
account 賬戶   V^_U=Ed@M  
accountant 會計員   $`<-;kI  
accounting 會計   6 2t 9SY  
accounting system 會計制度   s?PB ]Tr
 
accounts payable 應付賬款   9>;CvR  
accounts receivable 應收賬款   %$=2tfR  
accumulated profits 累積利益   _z>%h>L|g  
adjusting entry ?#123;整記錄   `Dp4Z>| K  
adjustment ?#123;整   XW:%YTv  
administration expense 管理費用   BzTzIo5  
advances 預付   fvj  
advertising expense 廣告費   nGxG!  
agency 代理   R,8Tt!n  
agent 代理人   `E|>K\  
agreement 契約   ;WG
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allotments 分配數   TjOK8 t  
allowance 津貼   [^gb6W9Y  
amalgamation 合併   ;f /2u  
amortization 攤銷   Zi<(>@z2  
amortized cost 應攤成本   n>xuef  
annuities 年金   *S'?u_Y7  
applied cost 已分配成本   'rrnTd c  
applied expense 已分配費用   }>_  
applied manufacturing expense 己分配製造費用   L$^
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apportioned charge 攤派費用   tg
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appreciation 漲價   q yjVB/ko  
article of association 公司章程   *!yA'
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assessment 課稅   tv 5N wM  
assets 資產   h{^MdYJ  
attorney fee 律師費   #JR$RH  
audit 審計   (&M,rW~Qxs  
auditor 審計員   8F/zrPG  
average 平均數   MHS|gR.c  
average cost 平均成本   ps*iE=D  
bad debt 壞賬   O;.DQ  
balance 餘額   Z8Tb43?  
balance sheet 資產負債表   [d=BN ,?  
bank account 銀行賬戶   czK}F/Sg`  
bank balance 銀行結存   ,nJCqX~/G  
bank charge 銀行手續費   \W|ymV_Ki  
bank deposit 銀行存款   JY%l1:}G3  
bank discount 銀行貼現   t-SZBNb  
bank draft 銀行匯票   s\(@f4p  
bank loan 銀行借款   QT4vjz+|  
bank overdraft 銀行透支   f7Gs1{  
bankers acceptance 銀行承兌   f/{Cl P.  
bankruptcy 破產   cL4Xh|NBp  
bearer 持票人   'l3 DP  
beneficiary 受益人   /as+ TU`A  
bequest 遺產   7wHd*{^9N  
bill 票據   ]ClqX;'weJ  
bill of exchange 匯票   >RrG&W
v59  
bill of lading 提單   Z>*a:|  
bills discounted 貼現票據   uCgJF@  
bills payable 應付票據   pv^:G;  
bills receivable 應收票據   p{&o{+c  
board of directors 董事會   
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bonds 債券   DIgur}q)@  
bonus 紅利   10tTV3`IM  
book value 賬面價值   #-l+ cu{  
bookkeeper 簿記員   `:d\L H  
bookkeeping 簿記   @B!gxW\C  
branch office general ledger 支店往來賬戶   M$} AJS%8  
broker 經紀人   'fZ\uMdTx  
brought down 接前   C1OiMb(:  
brought forward 接上頁   ()<?^lr33  
budget 預算   ;8b!T -K  
by-product 副產品   9 $^b^It  
by-product sales 副產品銷售   | NyANsI  
capital 股本   gCbS$Pw  
capital income 資本收益   c`oW-K{  
capital outlay 資本支出   {uxTgX  
capital stock 股本   .]N`]3$=  
capital stock certificate 股票   VdGpreRPC  
carried down 移後   -
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carried forward 移下頁   w,t
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cash 現金   v3wq-  
cash account 現金賬戶   <Vh}d/  
cash in bank 存銀行現金   K*M1$@5  
cash on delivery 交貨收款   ),2|TlQ  
cash on hand 庫存現金   (/ -90u  
cash payment 現金支付   #P {|7}jk  
cash purchase 現購   4r#4h4`y|  
cash sale 現沽   \/-4jF:  
cashier 出?#123;員   PgsG *5WQ  
cashiers check 本票   9}+X#ma.Nc  
certificate of deposit 存款單折   4ZkaH(a1  
certificate of indebtedness 借據   F6_en z  
certified check 保付支票   rx@2Dmt6  
certified public accountant 會計師   T&j:gg  
charges 費用   &d]@$4u$;  
charge for remittances 匯水手續費   i;\n\p1  
charter 營業執照   Nnfq!%   
chartered accountant 會計師   ^b 3nEcQn  
chattles 動產   Z_mQpt|y  
check 支票   8EU/}Ym  
che stub 支票存根   :Xu9`5  
closed account 己結清賬戶   vVSf'w  
closing 結算   1/%5pb2\  
closing entries 結賬紀錄   vi` VK&+r  
closing stock 期末存貨   /h@3R[k  
closing the book 結賬   TY?O$d2b3  
columnar journal 多欄日記賬   q``/7  
combination 聯合   %eGI]!vf  
commission 佣金   !t?5U_on  
commodity 商品   eV"Uv3  
common stock 普通股   TgKSE
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company 公司   EXR6Vb,  
compensation 賠償   u"8KH u5C@  
compound interest 複利   fh`}~ aQ  
consignee 承銷人   _>_"cKS  
consignment 寄銷   [kMWsiZ  
consignor 寄銷人   B_RF)meux  
consolidated balance sheet 合併資產負債表   |o@U L  
consolidated profit and loss account 合併損益表   Z6&bUZF$bE  
consolidation 合併   |W}D_2  
construction cost 營建成本   .vd*~U"  
construction revenue 營建收入   Qx&7Ceu"  
contract 合同   AqHGBH0  
control account 統制賬戶   qKE
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copyright 版權   uH#X:Vne  
corporation 公司   Ao@WTs9  
cost 成本   f`8?]@y{  
cost accounting 成本會計   +W8kMuM!  
cost of labour 勞工成本   ;D@F  
cost of production 生產成本   bD?gwhAKA  
cost of manufacture 製造成本   bGK-?BE5+A  
cost of sales 銷貨成本   0v``4z2Z  
cost price 成本價格   >)k[085t  
credit 貸方   D`U,T&@  
credit note 收款通知單   X.ZG-TC  
creditor 債權人   [WXcp1p  
crossed check 橫線支票  
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current account 往來活期賬戶   k#Qjm9V  
current asset 流動資產   Ox@$ }  
current liability 流動負債   7^1K4%IPl  
current profit and loss 本期損益   7| `_5e  
debit 借方   \\ C!{}+  
debt 債務   09i77  
debtor 債務人   yZb})4.  
deed 契據   ]hRs -x  
deferred assets 遞延資產   yM7FR);  
deferred liabilities 遞延負債   {c7@`AV]  
delivery 交貨   ]#7baZ  
delivery expense 送貨費   <
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delivery order 出貨單   C~PP}|<~V  
demand draft 即期匯票   =E:sEw2j  
demand note 即期票據   !uA'0U?ky  
demurrage charge 延期費   -VP_Aw$  
deposit 存款   ~+PKWs'}F  
deposit slip 存款單   h;mOfF  
depreciation 折舊   TQOJN  
direct cost 直接成本   X@/X65=[  
direct labour 直接人工   =@nW;PUZ  
director 董事   Q+'fTmT[,  
discount 折扣   e}s,WC2-  
discount on purchase 進貨折扣   bPMf='F{r  
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