[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。   \3`r/,wY  
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acceptance 承兌   -\n%K
  
account 賬戶   <iB5&  
accountant 會計員   yxAy1P;dX  
accounting 會計   nF$HWp&gt  
accounting system 會計制度    0+e  
accounts payable 應付賬款   sE&1ZJ]7  
accounts receivable 應收賬款   [0vqm:P
 
accumulated profits 累積利益   Ub/ZzAwq  
adjusting entry ?#123;整記錄   V!/9GeIF  
adjustment ?#123;整   %77
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administration expense 管理費用   a|#TnSk  
advances 預付   ")<5VtV  
advertising expense 廣告費   i` Q&5KL  
agency 代理    { &Vt]9  
agent 代理人   A9;,y'm^8  
agreement 契約   R3%%;`c=  
allotments 分配數   E+lr{~  
allowance 津貼   W/g_XQ  
amalgamation 合併   RL3*fRlb  
amortization 攤銷   4w)>}  
amortized cost 應攤成本   ;cB3D3fR.  
annuities 年金   p6!5}dD(  
applied cost 已分配成本   uVTacN%X  
applied expense 已分配費用   Lv#0-+]$Bt  
applied manufacturing expense 己分配製造費用   kc(m.k!|f\  
apportioned charge 攤派費用   #p"$%f5Q_  
appreciation 漲價   d0-4
KN2  
article of association 公司章程   tQas_K5  
assessment 課稅   [S1 b\f#  
assets 資產   c0Pj})-  
attorney fee 律師費   x"!`JDsS  
audit 審計   U.X`z3q
 
auditor 審計員   ea]qX6)UZ  
average 平均數   6%}`!_N<Mc  
average cost 平均成本   &>&6OV]P'  
bad debt 壞賬   4XAs^>N+  
balance 餘額   ]6M,s0  
balance sheet 資產負債表   `!$6F:d_l  
bank account 銀行賬戶   {xeJO:M3/  
bank balance 銀行結存   `So/G  
bank charge 銀行手續費   e9HL)=YP  
bank deposit 銀行存款   No)0|C8:  
bank discount 銀行貼現   XRO(p`OE-  
bank draft 銀行匯票   >]8(3&zd  
bank loan 銀行借款   +3J<vM}dy  
bank overdraft 銀行透支   tDRo)z  
bankers acceptance 銀行承兌   Yxbg _RQm  
bankruptcy 破產   |L`U2.hb  
bearer 持票人   8|^&~Rl4  
beneficiary 受益人   X</Sl>[8  
bequest 遺產   7'
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bill 票據   K_~kL0=4  
bill of exchange 匯票   ?dbSm3  
bill of lading 提單   qS9<_if2  
bills discounted 貼現票據   _GFh+eS}
 
bills payable 應付票據   g?Tev^D  
bills receivable 應收票據   IT{c:jo1{`  
board of directors 董事會   cc3B}^@p=  
bonds 債券   Hi$R"O (  
bonus 紅利   c BZ,"kp-  
book value 賬面價值   o$eCd{HuX  
bookkeeper 簿記員   2Z%n "z68  
bookkeeping 簿記   U[02$gd0l  
branch office general ledger 支店往來賬戶   ~T
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broker 經紀人   {kw%7}!  
brought down 接前   g'b|[ q  
brought forward 接上頁   #:+F  
budget 預算   e4,SR(O>  
by-product 副產品   !#:5^":;  
by-product sales 副產品銷售   sOlnc6  
capital 股本   dW%t
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capital income 資本收益   EQ ee5}  
capital outlay 資本支出   `FQ]ad Fz  
capital stock 股本   _dRB=bl"O  
capital stock certificate 股票   ^8_yJ=~V  
carried down 移後   2|=hF9  
carried forward 移下頁   jLM([t  
cash 現金   =\|,hg)c  
cash account 現金賬戶   y: x<`E=  
cash in bank 存銀行現金   zWhj>Za  
cash on delivery 交貨收款  
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cash on hand 庫存現金   '?| 1\j  
cash payment 現金支付   ,}&TZkN{-  
cash purchase 現購   ?tL' X  
cash sale 現沽   !u@P\8M}  
cashier 出?#123;員   pB\:.?.pd  
cashiers check 本票   '/NpmNY:L  
certificate of deposit 存款單折   NLY=o@<  
certificate of indebtedness 借據   Yj1|]i5b  
certified check 保付支票   \fUX_0k9,  
certified public accountant 會計師   Vx2/^MiXy  
charges 費用   ((+XzV>  
charge for remittances 匯水手續費   ~HhB@G!3  
charter 營業執照   tiE|%jOzt  
chartered accountant 會計師   +^+'.xQ  
chattles 動產   xi(1H1KN5B  
check 支票   Lv]%P.=[G  
che stub 支票存根   6ICW>#fI`  
closed account 己結清賬戶   'I&0$
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closing 結算   ,c
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closing entries 結賬紀錄   8 5X}CCQ  
closing stock 期末存貨   p|.5;)%|  
closing the book 結賬   4qp|g'uXT  
columnar journal 多欄日記賬   /uX*FZ  
combination 聯合   Y4HN1  
commission 佣金   j!>P7 8  
commodity 商品   W/bW=.d Jd  
common stock 普通股   {%G9iOV.  
company 公司   _*6]4\;  
compensation 賠償   myR{}G  
compound interest 複利   }LS8q  
consignee 承銷人   fMg9h9U  
consignment 寄銷   TT/H"Ri}Jp  
consignor 寄銷人   Z! O4hA4  
consolidated balance sheet 合併資產負債表   _ \X ,a5Un  
consolidated profit and loss account 合併損益表   q+\<%$:u  
consolidation 合併   \hgd&H0UU  
construction cost 營建成本   x C&IR*  
construction revenue 營建收入   u6Gqg(7hw  
contract 合同   < ,0D|O,Y  
control account 統制賬戶   88v8lt;R  
copyright 版權   3 R
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corporation 公司   vvv'!\'#  
cost 成本   '~&W'='b;  
cost accounting 成本會計   Pd~=:4  
cost of labour 勞工成本   Kh\ 7%>K#  
cost of production 生產成本   uL^; i""  
cost of manufacture 製造成本   (T#$0
RFq  
cost of sales 銷貨成本   Cjr]l!  
cost price 成本價格   O'wmhLa"W  
credit 貸方   
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credit note 收款通知單   NUYKMo1ze  
creditor 債權人   \)N o?fB  
crossed check 橫線支票   cb /Q<i  
current account 往來活期賬戶   |qn2b=  
current asset 流動資產   7j\^
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current liability 流動負債   ?I6rW JcQ6  
current profit and loss 本期損益   YUEyGhkMV{  
debit 借方   ~dr,;NhOLJ  
debt 債務   8l5>t  
debtor 債務人   Fn@`Bi?#q  
deed 契據   z qq  
deferred assets 遞延資產   uL/wV~g  
deferred liabilities 遞延負債   71R,R,  
delivery 交貨   \t7yH]:>@  
delivery expense 送貨費   I;t@w bY,  
delivery order 出貨單   y
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demand draft 即期匯票   :,0(aB  
demand note 即期票據   a{T.U-0   
demurrage charge 延期費   ]@Zv94Z(  
deposit 存款   E)$>t}$  
deposit slip 存款單   gU
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depreciation 折舊   D8wf`RUt  
direct cost 直接成本   pNb2t/8%%  
direct labour 直接人工   oN,1i g  
director 董事   tRdf:F\X  
discount 折扣   `xBoNQai  
discount on purchase 進貨折扣   OKMdyyO<l  
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