[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。   hwkm'$}  
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acceptance 承兌   5Vo8z8]t`  
account 賬戶   uan%j
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accountant 會計員   R;+vE'&CO  
accounting 會計   Fd@n#DR `  
accounting system 會計制度   eSvS<\p  
accounts payable 應付賬款   wZ7O
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accounts receivable 應收賬款   aO:wedfl  
accumulated profits 累積利益   V8`o71p  
adjusting entry ?#123;整記錄   E^kB|; Ki  
adjustment ?#123;整   $10"lM[  
administration expense 管理費用   8J nb/A}  
advances 預付   AD_RU_a9  
advertising expense 廣告費   ? < b>2j  
agency 代理   =6FA(R|QU  
agent 代理人   
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agreement 契約   ziUEA>m*/  
allotments 分配數   v x qsK  
allowance 津貼   wLn,x;;<  
amalgamation 合併   F_>OpT  
amortization 攤銷   N!R>L{H>  
amortized cost 應攤成本   w1q-bIU  
annuities 年金   K q;X(&Z  
applied cost 已分配成本   ;a@%FWc  
applied expense 已分配費用   {%g]Ym=  
applied manufacturing expense 己分配製造費用   .Jk[thyU  
apportioned charge 攤派費用   !S6zC >  
appreciation 漲價   :x"Q[079  
article of association 公司章程   E= 3Ui  
assessment 課稅   8T
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assets 資產   )b^yAzL?
 
attorney fee 律師費   fuRCM^U(  
audit 審計   CK4C:`YG  
auditor 審計員   7 lQ@I}i  
average 平均數   $tKz|H)  
average cost 平均成本   (jj=CLe  
bad debt 壞賬   klkshlk d  
balance 餘額   p0c*)_a*  
balance sheet 資產負債表   A HnXN%m  
bank account 銀行賬戶   #0OW0:Q  
bank balance 銀行結存   ft |W  
bank charge 銀行手續費   4:1URhE  
bank deposit 銀行存款   ?T.'  q  
bank discount 銀行貼現   &y\7
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bank draft 銀行匯票   Rr>nka)U  
bank loan 銀行借款   p7H0|>  
bank overdraft 銀行透支   +5AWX,9,-  
bankers acceptance 銀行承兌   4KSZ;fV6/  
bankruptcy 破產   h=<x%sie  
bearer 持票人   o$PY0~#  
beneficiary 受益人   #)A.yK`u  
bequest 遺產   ngmHiI W  
bill 票據   j P(|pz  
bill of exchange 匯票   7T[Kjn^{Oj  
bill of lading 提單   CKB~&>xx  
bills discounted 貼現票據   -@=As00Bg  
bills payable 應付票據   2%!yV~Z  
bills receivable 應收票據   _x+)Tv  
board of directors 董事會   i n$~(+  
bonds 債券   H3Ws$vl9n  
bonus 紅利   w|t}.u  
book value 賬面價值   LN=6u  
bookkeeper 簿記員   "pRi1Y5)l  
bookkeeping 簿記   2~ [  
branch office general ledger 支店往來賬戶   VD.wO%9?)  
broker 經紀人   NW=gi qB  
brought down 接前   WdtZ{H  
brought forward 接上頁   }\#u~k!l  
budget 預算   (U`<r-n\n  
by-product 副產品   zDD  
by-product sales 副產品銷售   fYxdG|>{u  
capital 股本   ;W~H|M  
capital income 資本收益   CdZS"I  
capital outlay 資本支出   TUy 25E  
capital stock 股本   W!Qaa(o?  
capital stock certificate 股票   b8FSVV 7@  
carried down 移後   k-CW?=  
carried forward 移下頁   9-ei#|Vnt[  
cash 現金   g#*LJ`1  
cash account 現金賬戶   IjaFNZZC!  
cash in bank 存銀行現金   %fJ~3mu  
cash on delivery 交貨收款   bukdyo;l  
cash on hand 庫存現金   p;xMudM  
cash payment 現金支付   7T69tQZ<  
cash purchase 現購   ;Q.'u  
cash sale 現沽   P7`RAz  
cashier 出?#123;員   %4$J.6M
 
cashiers check 本票   zg}#X6\G<_  
certificate of deposit 存款單折   8T523VI  
certificate of indebtedness 借據   kac -@  
certified check 保付支票   y8.3tp  
certified public accountant 會計師   s#BSZP  
charges 費用   OCN:{  
charge for remittances 匯水手續費   F2) \%HR  
charter 營業執照   ']C" 'b  
chartered accountant 會計師   yg WwUpY  
chattles 動產   zE8qU ;  
check 支票   #Fkn-/nL  
che stub 支票存根   <^n@q f}  
closed account 己結清賬戶   q.:j yj6  
closing 結算   ,R$U(,>_0  
closing entries 結賬紀錄   7X{@$>+S  
closing stock 期末存貨   boeIO\2}P0  
closing the book 結賬   -IE=?23Do?  
columnar journal 多欄日記賬   /A82~  
combination 聯合   P0c6?K6 j  
commission 佣金   0Qr|!B:+9)  
commodity 商品   |_\q5?S  
common stock 普通股   Nm{J=`  
company 公司   jJ7"9  
compensation 賠償   O5v~wLx9e  
compound interest 複利   9i`MUE1Sh  
consignee 承銷人   *r/o \pyH  
consignment 寄銷   `st^i$A  
consignor 寄銷人   j V'~>  
consolidated balance sheet 合併資產負債表   D6fGr$(N%  
consolidated profit and loss account 合併損益表   ]N^>>k  
consolidation 合併   mV;)V8'  
construction cost 營建成本   t~V?p'a0ys  
construction revenue 營建收入   k vF[d {l
 
contract 合同   rCsH 0:l8P  
control account 統制賬戶   j"Z9}F@  
copyright 版權   3J}/<
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corporation 公司   g0M/Sv  
cost 成本   g0k{b  
cost accounting 成本會計   {C'9?4&  
cost of labour 勞工成本   )U+Pt98"  
cost of production 生產成本   T]lVwj  
cost of manufacture 製造成本   z)f
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cost of sales 銷貨成本   +5N09$f;R  
cost price 成本價格   F*_ytL  
credit 貸方   xX~; /e&,  
credit note 收款通知單   `ZPV.u/  
creditor 債權人   rodr@  
crossed check 橫線支票   yv(\5)XF  
current account 往來活期賬戶   *?R<gWCF  
current asset 流動資產   5;[h&jH  
current liability 流動負債   *n*po.Xr  
current profit and loss 本期損益   O[5u6heNMr  
debit 借方   4mci@1K#^  
debt 債務   :^J'_  
debtor 債務人   P~@.(hed  
deed 契據   X8~ gLdv8  
deferred assets 遞延資產   _xdFQ  
deferred liabilities 遞延負債   W~?mr!`  
delivery 交貨   Stk'|-z  
delivery expense 送貨費   4*
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delivery order 出貨單   ~PA6e+gmL  
demand draft 即期匯票   >mp "=Y  
demand note 即期票據   tW \q;_DSr  
demurrage charge 延期費   Ixr#zt$T-G  
deposit 存款   r!)jxIL\  
deposit slip 存款單   @YI-@  
depreciation 折舊   kWxcB7)uk  
direct cost 直接成本   c.Do b?5  
direct labour 直接人工   3.V-r59  
director 董事   m ol|E={si  
discount 折扣   ~Aoo\fN_U  
discount on purchase 進貨折扣   #RTiWD[o  
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