[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。   OzA'd\|  
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acceptance 承兌   
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account 賬戶   E(-@F%Q  
accountant 會計員   c`O(||UZT  
accounting 會計   vw)lD9-"  
accounting system 會計制度   ]AB'POa  
accounts payable 應付賬款   ; S~  
accounts receivable 應收賬款   13aj fH  
accumulated profits 累積利益   T=,A pa  
adjusting entry ?#123;整記錄   EPiZe-  
adjustment ?#123;整   6DT^:LHS  
administration expense 管理費用   nh]}KFO h  
advances 預付   YT~h
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advertising expense 廣告費   B>UF dj]-  
agency 代理   eufGU)M  
agent 代理人   ><wYk)0E  
agreement 契約   L0X/  
allotments 分配數   Z/G?wD|B  
allowance 津貼   gZ@z}CIw'  
amalgamation 合併   "ph<V,lg  
amortization 攤銷   5j~1%~,
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amortized cost 應攤成本   7CDp$7v2  
annuities 年金   Xrr3KQaK&  
applied cost 已分配成本   <?Fkw
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applied expense 已分配費用   \e9rXh%  
applied manufacturing expense 己分配製造費用   952l1c!
  
apportioned charge 攤派費用   czg9tG8  
appreciation 漲價   h>"j!|#!s  
article of association 公司章程   :^rt8>~  
assessment 課稅   0s!';g Q  
assets 資產   mlix^P  
attorney fee 律師費   9>k_z&<  
audit 審計   6wq>&P5
 
auditor 審計員   kp3%"i&hD  
average 平均數   BcxALRWE  
average cost 平均成本   |*(
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bad debt 壞賬   K_ Odu^  
balance 餘額   %R^*MUTx  
balance sheet 資產負債表   ?/q\S  
bank account 銀行賬戶   
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bank balance 銀行結存   ]Ns)fr6  
bank charge 銀行手續費   t.Yf 8Gy  
bank deposit 銀行存款   Tfp^h~&u  
bank discount 銀行貼現   8Z!Mad  
bank draft 銀行匯票    &4{!5r  
bank loan 銀行借款   s("\]K  
bank overdraft 銀行透支   \
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bankers acceptance 銀行承兌   (vFO'jtcB-  
bankruptcy 破產   2EiE5@  
bearer 持票人   Zo<j"FG  
beneficiary 受益人   K05U>151  
bequest 遺產  
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bill 票據   CUnBi?Mi  
bill of exchange 匯票   G K
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bill of lading 提單   +_1sFH`  
bills discounted 貼現票據   [`kk<$=,&  
bills payable 應付票據   IictX"3lh  
bills receivable 應收票據   /B<QYvv  
board of directors 董事會   SW}?y%~  
bonds 債券   VWK%6Ye0  
bonus 紅利   g OK
 
book value 賬面價值   G8&/Ic  
bookkeeper 簿記員   8j)*T9  
bookkeeping 簿記   {zalfw{+  
branch office general ledger 支店往來賬戶   8n35lI( [  
broker 經紀人   [@_W-rA  
brought down 接前  
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brought forward 接上頁   1:!H`*DU&  
budget 預算   MK(~  
by-product 副產品   #$ 4g&8  
by-product sales 副產品銷售   ?I$-im  
capital 股本   "hk {"0E  
capital income 資本收益   r{KQ3j9O  
capital outlay 資本支出   <$u\PJF7_^  
capital stock 股本   55FRPNx-x  
capital stock certificate 股票   ( 8X^pL  
carried down 移後   Xe&p.v  
carried forward 移下頁   i5aY{3!  
cash 現金   Zs4NN2~  
cash account 現金賬戶   g`C\pdX"B  
cash in bank 存銀行現金   6qSsr]  
cash on delivery 交貨收款   c\;_jg  
cash on hand 庫存現金   wYr*('uT  
cash payment 現金支付   qw 03]a  
cash purchase 現購   J0Gjo9L  
cash sale 現沽   pI_dV44W  
cashier 出?#123;員   XZ@|(_Z  
cashiers check 本票   R.cR:fA  
certificate of deposit 存款單折   #{?~XS  
certificate of indebtedness 借據   b ct8~dY  
certified check 保付支票   pp{2[>  
certified public accountant 會計師   >}:  
charges 費用   a7685Y  
charge for remittances 匯水手續費    VeSQq  
charter 營業執照   w+wtr[;wwL  
chartered accountant 會計師   g^^pPVK_  
chattles 動產   c]n"1YNm  
check 支票   B77`azwF  
che stub 支票存根   `FEa(Q+s  
closed account 己結清賬戶   lQd7p+21  
closing 結算   ac\([F-  
closing entries 結賬紀錄   Nv^byWqu  
closing stock 期末存貨   ia(`3r  
closing the book 結賬   7MGvw-Tpb7  
columnar journal 多欄日記賬   o{hX?,4i  
combination 聯合  
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commission 佣金   )N*Jc @Y@  
commodity 商品   '4SDAa2f  
common stock 普通股   d&\3}uH  
company 公司   yO}5.  
compensation 賠償   [2Zl '+  
compound interest 複利   u
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consignee 承銷人   {xH?b0>  
consignment 寄銷   -QwH|  
consignor 寄銷人   NWP!V@ WG  
consolidated balance sheet 合併資產負債表   Y2;2Exp^  
consolidated profit and loss account 合併損益表   i4]oE&
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consolidation 合併   [(gXjt-  
construction cost 營建成本   }8POm#  
construction revenue 營建收入   P8Wv&5A  
contract 合同   Vn_~ |-Wt  
control account 統制賬戶   !JyY&D~`  
copyright 版權   TkJ[N4'0  
corporation 公司   l&}}Io$?@  
cost 成本   E7M_R/7@y  
cost accounting 成本會計   %~y>9K  
cost of labour 勞工成本   ]Axz}:  
cost of production 生產成本   !?v_.  
cost of manufacture 製造成本   vP=68muD  
cost of sales 銷貨成本   3%hq<  
cost price 成本價格   ZPyzx\6\  
credit 貸方   kY @(-  
credit note 收款通知單   7}g4ePYag  
creditor 債權人   6JDaZh"=K  
crossed check 橫線支票   <N1wET-  
current account 往來活期賬戶   *ziR&Fr!  
current asset 流動資產   cPD_=.&  
current liability 流動負債   xDGS`o_w_  
current profit and loss 本期損益   t&:L?K)j  
debit 借方   AYgXqmH~+  
debt 債務   #c
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debtor 債務人   ?3p7MjvZ  
deed 契據   ^lAM /   
deferred assets 遞延資產   }f]Y^>-Ux  
deferred liabilities 遞延負債   8!rdqI  
delivery 交貨   pF4Z4?W  
delivery expense 送貨費   : nQlS  
delivery order 出貨單   *8WB($T}  
demand draft 即期匯票   u '7h(1@  
demand note 即期票據   y TD4![  
demurrage charge 延期費   jx]P:]  
deposit 存款   _$ivN!k  
deposit slip 存款單   >WIc"y.  
depreciation 折舊   Vv45w#w;  
direct cost 直接成本   KWZhCS?[(  
direct labour 直接人工   ocFk#FW  
director 董事   nuXL{tg6  
discount 折扣   }Nsdk',}  
discount on purchase 進貨折扣   vWZXb`  
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