[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。   'V\V=yc1  
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acceptance 承兌   QOY{ j  
account 賬戶   EI496bsRHm  
accountant 會計員   WEtPIHruyt  
accounting 會計   AcHeZb8b  
accounting system 會計制度   ;9LOeH?  
accounts payable 應付賬款   "" *g\  
accounts receivable 應收賬款   BZ(I]:oDL  
accumulated profits 累積利益   U$;UW3-  
adjusting entry ?#123;整記錄   t%StBq(q  
adjustment ?#123;整   28vQ  
administration expense 管理費用   #H
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advances 預付   w~yC^`  
advertising expense 廣告費   eJeL{`NS  
agency 代理   d.HcO^  
agent 代理人  
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agreement 契約   wN

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allotments 分配數   Ss_}@p ^  
allowance 津貼   @9R78Zra  
amalgamation 合併   $hMD6<e  
amortization 攤銷   MGY0^6yK5  
amortized cost 應攤成本   GWv i  
annuities 年金   Jt0U`
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applied cost 已分配成本   "BZ@m:I6hy  
applied expense 已分配費用   Tgh?=]H  
applied manufacturing expense 己分配製造費用   UuC-R)  
apportioned charge 攤派費用    tq?a3  
appreciation 漲價   P](
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article of association 公司章程   >GLoeCRNu  
assessment 課稅   6OoOkN
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assets 資產   *F!1xyg  
attorney fee 律師費   _07$TC1  
audit 審計   =-,'LOE  
auditor 審計員   M&)\PbMc  
average 平均數   z:Z-2WV2o  
average cost 平均成本   VJ?>o  
bad debt 壞賬   @C^wV  
balance 餘額   G4&?O_\;  
balance sheet 資產負債表   (4Nj3x o  
bank account 銀行賬戶   $HtGB]  
bank balance 銀行結存   gA
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bank charge 銀行手續費   [A~ Hl  
bank deposit 銀行存款   ZCViZWo  
bank discount 銀行貼現   kdp^{zW}  
bank draft 銀行匯票   k1ja ([Q  
bank loan 銀行借款   w)B?j  
bank overdraft 銀行透支   sN2m?`?"G  
bankers acceptance 銀行承兌   BC\W`K  
bankruptcy 破產   1vxQ`)a  
bearer 持票人   g[bu9i  
beneficiary 受益人   `'&mO9,<-  
bequest 遺產   - Ry+WS=  
bill 票據   b%vIaP|]B  
bill of exchange 匯票   lRNm &3:-  
bill of lading 提單   k61mRO  
bills discounted 貼現票據   2dcvB]T!  
bills payable 應付票據   2pU'&8  
bills receivable 應收票據   3zu6#3^  
board of directors 董事會   b*H*(}A6"'  
bonds 債券   ?
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bonus 紅利   5+;Mc[V3-  
book value 賬面價值   \P")Eh =d  
bookkeeper 簿記員   U|VL+9#hd  
bookkeeping 簿記   :0QDV~bs  
branch office general ledger 支店往來賬戶   79D~Mau#  
broker 經紀人   :`Ut.E~.  
brought down 接前   d4* SfzB  
brought forward 接上頁  
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budget 預算   x
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by-product 副產品   AI|+*amTd  
by-product sales 副產品銷售   H%gAgXHn  
capital 股本   @d^Z^H*Yv  
capital income 資本收益   Em^~OM3U$q  
capital outlay 資本支出   8>Cf}TvErx  
capital stock 股本   ZWo~!Z[Y  
capital stock certificate 股票   GZ,MC?W  
carried down 移後   8?Ju\W  
carried forward 移下頁   9}m?E<6&  
cash 現金   \"))P1  
cash account 現金賬戶   .xWaS8f  
cash in bank 存銀行現金   sZT~5c8  
cash on delivery 交貨收款   cz{`'VN}`  
cash on hand 庫存現金   J-<_e??  
cash payment 現金支付   K@{0]
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cash purchase 現購   yCav;ZS_  
cash sale 現沽   xr7}@rq"U<  
cashier 出?#123;員   BxjSo^n  
cashiers check 本票   p:5NMo  
certificate of deposit 存款單折   BV:Ca34&  
certificate of indebtedness 借據   iC
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certified check 保付支票   _+NjfF|  
certified public accountant 會計師   kLF`6ZXtd  
charges 費用   F8"J<VJ7  
charge for remittances 匯水手續費   o{`x:  
charter 營業執照   @j_o CDS  
chartered accountant 會計師   XsQ81j.  
chattles 動產   EJ#I7_  
check 支票   ]& ckq  
che stub 支票存根   _uLpU4# ?  
closed account 己結清賬戶   jwa6 `u  
closing 結算   # dL,d6a  
closing entries 結賬紀錄   wbrOL(q.m  
closing stock 期末存貨   OKlR`Vaty  
closing the book 結賬   lZL+j
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columnar journal 多欄日記賬   cWZITT{A  
combination 聯合   |-b\N6 }  
commission 佣金   boGdZ2$h4  
commodity 商品   G)%V 3h  
common stock 普通股   Zk((VZ(y  
company 公司   }P0bNY5?%  
compensation 賠償   Z@Zg3AVU  
compound interest 複利   b4-g NF]Yt  
consignee 承銷人   #e-K It  
consignment 寄銷   Gd_0FF.  
consignor 寄銷人   8wvHg_U6W  
consolidated balance sheet 合併資產負債表   qnboXG aFu  
consolidated profit and loss account 合併損益表   41<h|WA  
consolidation 合併   V [g^R*b  
construction cost 營建成本   ''@Tke3IG6  
construction revenue 營建收入   w01[oU$
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contract 合同   -0kMh.JYR  
control account 統制賬戶   |ymW0gh7o$  
copyright 版權   Ig}hap]G  
corporation 公司   jI7 x<=  
cost 成本   cB){b'WJ  
cost accounting 成本會計   k
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cost of labour 勞工成本   [|oG}'Xz  
cost of production 生產成本   x\8g ICf  
cost of manufacture 製造成本   ?
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cost of sales 銷貨成本   *6` ^8Y\  
cost price 成本價格   %xCL&}bY  
credit 貸方   m;l[flQ~  
credit note 收款通知單   H\oxj,+N  
creditor 債權人   ,HTwEq>-G  
crossed check 橫線支票   }6\,kFc  
current account 往來活期賬戶   UTh2?Rh/  
current asset 流動資產   wg%Z  
current liability 流動負債   v1~l=^4&  
current profit and loss 本期損益   n
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debit 借方   QOkt
IH  
debt 債務   En9J7es_  
debtor 債務人   Es7 c2YdU  
deed 契據   e:nByzdH0[  
deferred assets 遞延資產   hRX9Du`$  
deferred liabilities 遞延負債   y,`n9[$K\  
delivery 交貨   H 4ELIF#@  
delivery expense 送貨費   F$tzsz,9n  
delivery order 出貨單   'RKpMdoz  
demand draft 即期匯票   8xAIn>,_  
demand note 即期票據   _ikKOU^8  
demurrage charge 延期費   r4/b ~n+*  
deposit 存款   Ebs]]a>PO  
deposit slip 存款單   Z40k>t D  
depreciation 折舊   4)tY6ds)r|  
direct cost 直接成本   8iaMr278W  
direct labour 直接人工   lqOpADLS3  
director 董事   xIm2t~i
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discount 折扣   D
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discount on purchase 進貨折扣   pP":,8Q{  
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