[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。   YaU A}0cW  
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acceptance 承兌   [>;O'>  
account 賬戶   w3@te\  
accountant 會計員   D }\`5L<  
accounting 會計   v|GvN|_|  
accounting system 會計制度   ; F=_ozWV*  
accounts payable 應付賬款   k$UBZ,=iC  
accounts receivable 應收賬款   KB5{l%>  
accumulated profits 累積利益   o2~x'*A0I  
adjusting entry ?#123;整記錄   Gu=Rf`o  
adjustment ?#123;整   l- l}xBf  
administration expense 管理費用   ]^y}}y  
advances 預付   LjH];=R  
advertising expense 廣告費   d
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agency 代理   Mw~?@Sq  
agent 代理人   A SSoKrFL  
agreement 契約   / @&Sqv4?  
allotments 分配數   MD7 [}cB  
allowance 津貼   }/VHeHd  
amalgamation 合併   Ij+zR>P8=\  
amortization 攤銷   7XNfH@  
amortized cost 應攤成本   D&shrKFx  
annuities 年金   fh~&&f}6  
applied cost 已分配成本   /y0 )r.R  
applied expense 已分配費用   OH~t\fQ1Zf  
applied manufacturing expense 己分配製造費用   <7GK *I  
apportioned charge 攤派費用   sCUPa-cHF  
appreciation 漲價   =T$E lXwJ  
article of association 公司章程   ew(6;}+^/  
assessment 課稅   ? _W*7<  
assets 資產   )nY/
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attorney fee 律師費   W.a/k7 p  
audit 審計   "#7i-?=  
auditor 審計員   L!5f*  
average 平均數   1pV" <,t  
average cost 平均成本   C$bK!]a  
bad debt 壞賬   =N=,;<6%A  
balance 餘額   ` G'V9Xs(  
balance sheet 資產負債表   x\jHk}Buj  
bank account 銀行賬戶   =9c24j  
bank balance 銀行結存   SCjACQ}-  
bank charge 銀行手續費    lcr=^  
bank deposit 銀行存款   g@QpqrT  
bank discount 銀行貼現   d^w_rL  
bank draft 銀行匯票   5?b9[o+D  
bank loan 銀行借款   L4NC-  
bank overdraft 銀行透支   {t7 M  
bankers acceptance 銀行承兌   vl#/8]0!  
bankruptcy 破產   1Jahu!c?  
bearer 持票人   R:e:B7O~0  
beneficiary 受益人   "\9@gfsp)  
bequest 遺產   7@sWT<P  
bill 票據   I$Z"o9"  
bill of exchange 匯票   H.9J}k1S  
bill of lading 提單   Cpj_mMtu  
bills discounted 貼現票據   ! >:O3*/  
bills payable 應付票據   t3M/ThIE  
bills receivable 應收票據   !-QKh aY  
board of directors 董事會   ={fi&j  
bonds 債券   =y':VIVJC  
bonus 紅利   VYF4q9  
book value 賬面價值   y?rsfIth`  
bookkeeper 簿記員   h*d,AJz &.  
bookkeeping 簿記   `<K#bDU;a  
branch office general ledger 支店往來賬戶   5}m2D='  
broker 經紀人   b,cvQD  
brought down 接前   %=]{~5f>  
brought forward 接上頁   1t)6wk N  
budget 預算   S2*:]pYf}  
by-product 副產品   4uz\
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by-product sales 副產品銷售   R+m{nO~r  
capital 股本   }$7Hf+G  
capital income 資本收益   k@Hu0x  
capital outlay 資本支出   A$5T3j'  
capital stock 股本   [p<L*3<  
capital stock certificate 股票   M6e"4Gh  
carried down 移後   'g^]ZTxb  
carried forward 移下頁   #*9*[Xbi  
cash 現金  
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cash account 現金賬戶   q%JV"9,  
cash in bank 存銀行現金   nhIITfJJ  
cash on delivery 交貨收款   ,^
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cash on hand 庫存現金   =Xp3UNXg  
cash payment 現金支付   ^Dh2_vb I  
cash purchase 現購   =3}+f-6"'  
cash sale 現沽   x[vX |oE!A  
cashier 出?#123;員   |6&"r
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cashiers check 本票   |BXq8Erh  
certificate of deposit 存款單折   A.y$.(  
certificate of indebtedness 借據   Jjy}m0)#W_  
certified check 保付支票   Yux7kD\c  
certified public accountant 會計師   e
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charges 費用   , vky  
charge for remittances 匯水手續費   H fRxgA@  
charter 營業執照   )N}xKw|  
chartered accountant 會計師   E J 9A 4B  
chattles 動產   4 Hu+ljdjB  
check 支票   _rajm J  
che stub 支票存根   I($u L@$  
closed account 己結清賬戶   %TLAn[LW(  
closing 結算   0]"j ,  
closing entries 結賬紀錄   a#kZY7s  
closing stock 期末存貨   x$Lt?'  
closing the book 結賬   _z}d yp"I  
columnar journal 多欄日記賬   
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combination 聯合   4gYP .h:,  
commission 佣金   s#d>yx_b  
commodity 商品   .M_;mhRI  
common stock 普通股   '8}\! i&  
company 公司   #a/lt^}C*  
compensation 賠償   |5O%@  
compound interest 複利   QJv,@@mu  
consignee 承銷人   "e_ED*  
consignment 寄銷   ftK.jj1:  
consignor 寄銷人   Jb0]!*tV  
consolidated balance sheet 合併資產負債表   'dx4L }d  
consolidated profit and loss account 合併損益表    6E  
consolidation 合併   r*WdD/r|  
construction cost 營建成本   E[$['0  
construction revenue 營建收入   BkIvoW_  
contract 合同   -5E<BmM  
control account 統制賬戶   %2>FS
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copyright 版權   oVLz7Y[JE  
corporation 公司   1pc|]9B  
cost 成本   jL2
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cost accounting 成本會計   7}nOF{RH]  
cost of labour 勞工成本   (+4=A k  
cost of production 生產成本   +[cm  
cost of manufacture 製造成本   7C&
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cost of sales 銷貨成本   UH[ YH;3O  
cost price 成本價格   uH]^/'8vBd  
credit 貸方   t[#`%$%'  
credit note 收款通知單   H-I*;  
creditor 債權人   IQH;`+  
crossed check 橫線支票   1Ce:<.99B  
current account 往來活期賬戶   S;CT:kG6Y{  
current asset 流動資產   ZkqC1u3  
current liability 流動負債   RRV&!<l@$  
current profit and loss 本期損益   #BM *40tch  
debit 借方   Y\j &84  
debt 債務   PUa~Apj'  
debtor 債務人   PY`V]|J  
deed 契據   BURiLEYZl  
deferred assets 遞延資產   $bMeL7CN  
deferred liabilities 遞延負債   ~L?p/3m   
delivery 交貨   ;7qk9rz4  
delivery expense 送貨費   YXBS!89m  
delivery order 出貨單   qT}&XK`Q^  
demand draft 即期匯票   F.O2;M|x  
demand note 即期票據   3?fya8W<  
demurrage charge 延期費   {Q4=GrS  
deposit 存款   KnbP@!+c  
deposit slip 存款單   4}8Xoywi1  
depreciation 折舊   I]T-}pG  
direct cost 直接成本   gAR];(*  
direct labour 直接人工   +L_.XToq-  
director 董事   n+xM))  
discount 折扣   pKp#4Js  
discount on purchase 進貨折扣   7\
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