[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。   <(d^2-0  
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acceptance 承兌   'O]_A57  
account 賬戶   e`R*6^e  
accountant 會計員   -9-%_=6  
accounting 會計   jL8&  
accounting system 會計制度   )aquf<u@  
accounts payable 應付賬款   jD_(im5  
accounts receivable 應收賬款   Gyy:.]>&  
accumulated profits 累積利益   M O* m@  
adjusting entry ?#123;整記錄   gq[}/E0e  
adjustment ?#123;整   )QaJYC^+  
administration expense 管理費用   P%pB]d.qpi  
advances 預付   J~ v<Z/gm  
advertising expense 廣告費   ]*juF[r(  
agency 代理   $a\q<fN}  
agent 代理人   QfU 0*W?r  
agreement 契約   9|jIrS%/~  
allotments 分配數   D.qbzJz  
allowance 津貼   Pc? d@tm  
amalgamation 合併   30FYq?  
amortization 攤銷   zo@>~G3$9  
amortized cost 應攤成本   XnWr~h{b  
annuities 年金   }
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applied cost 已分配成本   FlVGi3  
applied expense 已分配費用   K]@6&H-b|  
applied manufacturing expense 己分配製造費用   Ca+d ?IS  
apportioned charge 攤派費用   bLu6 |YB  
appreciation 漲價   
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article of association 公司章程   aU4'_%Y@  
assessment 課稅   HtY\!_Ea  
assets 資產   }E8 Y,;fTD  
attorney fee 律師費   bL *;N3#E  
audit 審計   ,PRM(n-  
auditor 審計員   X@x: F|/P  
average 平均數   ?_\Hv@t;  
average cost 平均成本   }}t"^ms  
bad debt 壞賬   .j7|;Ag  
balance 餘額   w'M0Rd]  
balance sheet 資產負債表   5?9}^s4  
bank account 銀行賬戶   S)g5Tu)  
bank balance 銀行結存   _z,/!>
J  
bank charge 銀行手續費   -Rjn<bTIy  
bank deposit 銀行存款   n0Ze9W+<  
bank discount 銀行貼現   (jY.S|%  
bank draft 銀行匯票   J_rCo
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bank loan 銀行借款   UfcM2OmbK  
bank overdraft 銀行透支   pPQ]#v  
bankers acceptance 銀行承兌   N@Slc 0  
bankruptcy 破產   .s7/b
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bearer 持票人   Ku,Efr  
beneficiary 受益人  
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bequest 遺產   CoJaVLl   
bill 票據   {j:{wW.  
bill of exchange 匯票   ?A62VV51CN  
bill of lading 提單   C6'[Tn  
bills discounted 貼現票據   ?0'bf y]  
bills payable 應付票據   /"iYEr%_  
bills receivable 應收票據   ynP^|Ou  
board of directors 董事會   @gxO%@@  
bonds 債券   y0(k7D|\  
bonus 紅利   ;=h^"et  
book value 賬面價值   ;C{2*0"H|  
bookkeeper 簿記員   I &{dan2  
bookkeeping 簿記   IHxX:a/iv  
branch office general ledger 支店往來賬戶   ;'gzRC  
broker 經紀人   3%<ia$  
brought down 接前   x(mY$l,il  
brought forward 接上頁   aN;L5;m#>{  
budget 預算   $ P#k|A
 
by-product 副產品   S'3l<sY  
by-product sales 副產品銷售   0dIJgKanGP  
capital 股本   PFEi=}Y@((  
capital income 資本收益   7!MW`L/`  
capital outlay 資本支出   (x.K% QC)  
capital stock 股本   {'d?vm!r  
capital stock certificate 股票   s/,St!A4!  
carried down 移後   GVEjB;  
carried forward 移下頁   A|y&\~<A  
cash 現金   >DbG$V<v'  
cash account 現金賬戶   EWqKd/    
cash in bank 存銀行現金   gvy%`SSW  
cash on delivery 交貨收款   [eWB vAiW  
cash on hand 庫存現金   sBRw#xyS  
cash payment 現金支付   2@e<II2ha8  
cash purchase 現購   %f{
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cash sale 現沽   kk!}mbA_}  
cashier 出?#123;員  
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cashiers check 本票   _|6{(  
certificate of deposit 存款單折   p(Qm\g<  
certificate of indebtedness 借據   zD)2af  
certified check 保付支票   $orhY D3gv  
certified public accountant 會計師   lZ_i~;u4@v  
charges 費用   |(S=G'AtU  
charge for remittances 匯水手續費   ?J<4IvL/  
charter 營業執照   YToRG7X#  
chartered accountant 會計師   u.!Pda  
chattles 動產   ]Ff&zBJ  
check 支票   {SROg;vA  
che stub 支票存根   _/MKU!\l  
closed account 己結清賬戶   #;^.&2Lt  
closing 結算   0kC! v,  
closing entries 結賬紀錄   >Y{.)QS  
closing stock 期末存貨   urog.Q  
closing the book 結賬   M:C*?;K:  
columnar journal 多欄日記賬   GD*6tk;5/  
combination 聯合   #Va@4<4r  
commission 佣金   },[j+wx  
commodity 商品   XM8C{I1  
common stock 普通股  
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company 公司   I{1w8m4O6  
compensation 賠償   }A2@1TTPX  
compound interest 複利   Xb;CY9&  
consignee 承銷人   y f+/Kj< a  
consignment 寄銷   K
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consignor 寄銷人   L: B&`,E  
consolidated balance sheet 合併資產負債表   BH FWig*{  
consolidated profit and loss account 合併損益表   =<33(   
consolidation 合併   (6JD<pBm  
construction cost 營建成本   L2K4nTA  
construction revenue 營建收入   5IMh$!/uc  
contract 合同   ]p#Zdm1EL  
control account 統制賬戶   n|^-qy'w  
copyright 版權   y< 146   
corporation 公司   [0IeEjL  
cost 成本   Q7#Q6- Q  
cost accounting 成本會計   p]pFZ";70  
cost of labour 勞工成本   \8F$85g  
cost of production 生產成本   8vaqj/  
cost of manufacture 製造成本   ^. Pn)J  
cost of sales 銷貨成本   GbZA3.J]yl  
cost price 成本價格   ^s24f?3  
credit 貸方   :l*wf/&z  
credit note 收款通知單    NU_VUd2  
creditor 債權人   L@[bgN`=v  
crossed check 橫線支票   {OQ sGyR?  
current account 往來活期賬戶   jP}N^  
current asset 流動資產   L!e@T'  
current liability 流動負債   8SKDL[rN  
current profit and loss 本期損益   c?z% z&  
debit 借方   6NZf!7,B  
debt 債務   &O!d!Pf  
debtor 債務人   )ns;S   
deed 契據   Y @K9Hl
  
deferred assets 遞延資產   kW/ksz0)  
deferred liabilities 遞延負債   ,cbP yg  
delivery 交貨   Kk??}  
delivery expense 送貨費   rfCoi>{<  
delivery order 出貨單   !0zM@p  
demand draft 即期匯票   RNIfw1R  
demand note 即期票據   L(X:=) !K0  
demurrage charge 延期費   o]k[l;  
deposit 存款    a_Xh(d$  
deposit slip 存款單   OGae]O<  
depreciation 折舊   I:Z38xz-[  
direct cost 直接成本   ,sJ{2,]~  
direct labour 直接人工   qP]Gl--q{  
director 董事   @o>2:D1G  
discount 折扣   ?DpM R/  
discount on purchase 進貨折扣   L-=^GNh  
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