[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。   J!5v~<v?-  
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acceptance 承兌   f}L*uw  
account 賬戶   (E,Yo  
accountant 會計員   )LdyC`S\c  
accounting 會計   F {B\kq8  
accounting system 會計制度   vAX|hwn;  
accounts payable 應付賬款   & u!\<\  
accounts receivable 應收賬款   PC qZNBN  
accumulated profits 累積利益   1-PoZ[p-R  
adjusting entry ?#123;整記錄   jr)7kP@  
adjustment ?#123;整   t!2(7=P30(  
administration expense 管理費用   W;1|+6x  
advances 預付   FVKW9"AyW  
advertising expense 廣告費   F|&{Rt  
agency 代理   c5Q<$86  
agent 代理人   zz^F k&  
agreement 契約   .)+hH y  
allotments 分配數   dVQ-
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allowance 津貼   XK"
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amalgamation 合併   1lsLJ4P  
amortization 攤銷   [lk'xzE  
amortized cost 應攤成本   .c#y%S  
annuities 年金   @m?QR(LJ  
applied cost 已分配成本   +`sv91c  
applied expense 已分配費用   < Z|Ep1W  
applied manufacturing expense 己分配製造費用   Pub0IIs  
apportioned charge 攤派費用   o0ZM[0@j  
appreciation 漲價   k/03ZxC-  
article of association 公司章程   up2+s#  
assessment 課稅   lKkN_ (/j  
assets 資產   9z I.pv+]  
attorney fee 律師費   e;GU T:  
audit 審計   &w
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auditor 審計員   OgcH
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average 平均數   ?DH"V7bs  
average cost 平均成本   HAYMX:%  
bad debt 壞賬   TM8=U-A  
balance 餘額   }dxDtqb  
balance sheet 資產負債表   A!vCb 8(TX  
bank account 銀行賬戶   }P3tn  
bank balance 銀行結存   Fxc)}i`   
bank charge 銀行手續費   @R m-CWa  
bank deposit 銀行存款   lc6iKFyG  
bank discount 銀行貼現   !WkIi^T  
bank draft 銀行匯票   ?k[p<U
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bank loan 銀行借款   \ j.x0/;  
bank overdraft 銀行透支   za'6Y*CGgX  
bankers acceptance 銀行承兌   j$da8] !  
bankruptcy 破產   4gSH(*}  
bearer 持票人   `imWc"'Ej  
beneficiary 受益人   @=5qT]%U3J  
bequest 遺產   =V97;kq+v  
bill 票據   $ \*` }Y  
bill of exchange 匯票   |B
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bill of lading 提單   FA90`VOWYU  
bills discounted 貼現票據   idRD![!UI  
bills payable 應付票據   L0%hnA@  
bills receivable 應收票據   J!ntXF  
board of directors 董事會   dP]1tAO,y  
bonds 債券   ];+#i"l  
bonus 紅利   rC_*sx r^  
book value 賬面價值   YHV-|UNF  
bookkeeper 簿記員   >%Ee#m  
bookkeeping 簿記   7*wVI+  
branch office general ledger 支店往來賬戶   QHBtWQgS  
broker 經紀人   qW_u  
brought down 接前   %b?$@H-Re  
brought forward 接上頁   T88Y qI  
budget 預算   fU2qrcVu  
by-product 副產品   2}vg U$a  
by-product sales 副產品銷售   1x~U*vbhQ  
capital 股本   Q6C-4ja  
capital income 資本收益   v=I|O%  
capital outlay 資本支出   JM.XH7k  
capital stock 股本   V2|3i}V"  
capital stock certificate 股票   rSP_:}  
carried down 移後   [O ",  
carried forward 移下頁  
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cash 現金   kJs^ z  
cash account 現金賬戶   l]2
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cash in bank 存銀行現金   rAQF9O[  
cash on delivery 交貨收款   I-NN29Sk  
cash on hand 庫存現金   $mA5@O~C5\  
cash payment 現金支付   ]7AX%EG3  
cash purchase 現購   MVv1.6c7Y  
cash sale 現沽   ']ood!  
cashier 出?#123;員   t@?u  
cashiers check 本票   mV9A{h  
certificate of deposit 存款單折   ps:f=6m2  
certificate of indebtedness 借據   Zszs1{t  
certified check 保付支票   k /EDc533d  
certified public accountant 會計師   smAC,-6]~  
charges 費用   h7_)%U<J2  
charge for remittances 匯水手續費   ;/AG@$)  
charter 營業執照   gd@p|PsS^  
chartered accountant 會計師   [IM%b~j(^  
chattles 動產   Ek.&Sf$cd'  
check 支票   T&"i _no*  
che stub 支票存根   dpN@#w  
closed account 己結清賬戶   _q>SE1j+W=  
closing 結算   ?Ce#BwQ>  
closing entries 結賬紀錄   )E7 FA|  
closing stock 期末存貨   X}4}&  
closing the book 結賬   m)?5}ZwAH  
columnar journal 多欄日記賬   q$ghLGz  
combination 聯合   jkrx]`A{~  
commission 佣金   w5~i^x  
commodity 商品  
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common stock 普通股   NSLVD[
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company 公司   ySN
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compensation 賠償   =)<3pGO  
compound interest 複利   vrl[BPI  
consignee 承銷人   V`a+Hi<P\  
consignment 寄銷   17UK1Jx,  
consignor 寄銷人   >X Qv?5  
consolidated balance sheet 合併資產負債表   )xl6,bq3  
consolidated profit and loss account 合併損益表   L0h G  
consolidation 合併   cHvF*A  
construction cost 營建成本   \ a-CN>  
construction revenue 營建收入   ]= x 1`j  
contract 合同   Aa(<L$e!`  
control account 統制賬戶   @ 6xGJ,s  
copyright 版權   ]gd/ }m)1  
corporation 公司   !r &Bn6*  
cost 成本   Q2'eQ0W{o  
cost accounting 成本會計   U1m\\<,  
cost of labour 勞工成本   )BV=|,j  
cost of production 生產成本   x(r+P9f\<  
cost of manufacture 製造成本   w^VSj%XH!  
cost of sales 銷貨成本   6nw&$I  
cost price 成本價格   Z(!pYhLq  
credit 貸方   ] VG?+  
credit note 收款通知單   [Z}B"  
creditor 債權人   CUhV$A#oo  
crossed check 橫線支票   ]O{_O&w  
current account 往來活期賬戶   }ymvC  
current asset 流動資產   |+EKF.K  
current liability 流動負債   fNhT;Bux  
current profit and loss 本期損益   71iRG*O  
debit 借方   [ #]jC[  
debt 債務   ;~tsF.=
 
debtor 債務人   r\mPIr|  
deed 契據   ;h+q  
deferred assets 遞延資產   ?n*f y  
deferred liabilities 遞延負債   hLA;Bl  
delivery 交貨   &:vscOl  
delivery expense 送貨費   KRk~w]  
delivery order 出貨單   $pu3Ig$^  
demand draft 即期匯票   ofwQ:0@  
demand note 即期票據   9/;{>RL=  
demurrage charge 延期費   XJFnih  
deposit 存款   ,olwwv_8G  
deposit slip 存款單   d^aNR Lv  
depreciation 折舊   ~zMKVM1Q.,  
direct cost 直接成本   lP0k:  
direct labour 直接人工   -Cj_B\  
director 董事   'Oy5e@G+?  
discount 折扣   KM5 JZZP  
discount on purchase 進貨折扣   i_Ar<9a~  
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