[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。   )*QTxN  
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acceptance 承兌   Zv7$epDUz  
account 賬戶   6;=wuoJi  
accountant 會計員   #}]il0d  
accounting 會計   ~4 xBa:*z  
accounting system 會計制度   7!Q
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accounts payable 應付賬款   p=5H^E m1  
accounts receivable 應收賬款   -r2qI t  
accumulated profits 累積利益   kpMM%"=V  
adjusting entry ?#123;整記錄   0o'ML""j  
adjustment ?#123;整   5<GRi"7A@  
administration expense 管理費用   :aFpz6<  
advances 預付   pUEok+  
advertising expense 廣告費   / )u,Oa  
agency 代理   v(nQd6;T  
agent 代理人   o4 OEA)k)=  
agreement 契約   DDCQAf  
allotments 分配數   ?Dp^dR  
allowance 津貼   aZ :?(u]  
amalgamation 合併   !{ )AV/\D  
amortization 攤銷   PHL@1K{)  
amortized cost 應攤成本   kp>Z/kt  
annuities 年金   1R~
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applied cost 已分配成本   L}S4Zz18  
applied expense 已分配費用   U&\{/l  
applied manufacturing expense 己分配製造費用   >mDub P  
apportioned charge 攤派費用   -v+^x`HR  
appreciation 漲價   pxnUe1=  
article of association 公司章程   YbBH6RZr  
assessment 課稅   :H8L(BsI  
assets 資產   Kxaz^$5Y$  
attorney fee 律師費   wdDHRW0Y  
audit 審計   O)Dw<j)  
auditor 審計員   N'BctKL  
average 平均數   G(3la3\(  
average cost 平均成本   4g^+y.,r_f  
bad debt 壞賬   G+^$JN=  
balance 餘額   B]}V$*$\?  
balance sheet 資產負債表   h9smviU7u  
bank account 銀行賬戶   2}C>{*}yQ  
bank balance 銀行結存   ->9xw  
bank charge 銀行手續費   /{)cI^ 9  
bank deposit 銀行存款   w=>mG-  
bank discount 銀行貼現   [cAg'R6  
bank draft 銀行匯票   [j
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bank loan 銀行借款   P&`r87J  
bank overdraft 銀行透支   f0bV]<_
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bankers acceptance 銀行承兌   |VEAzY|[#  
bankruptcy 破產   v23Uh2[@Yy  
bearer 持票人   q;~>h  
beneficiary 受益人   x#VUEu]8  
bequest 遺產   \ OINzfbr  
bill 票據   (SVr>|Db  
bill of exchange 匯票   AFUl  
bill of lading 提單   iC2n
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bills discounted 貼現票據   Z_WTMs:x!  
bills payable 應付票據    Hu2g (!  
bills receivable 應收票據   'yjH~F.  
board of directors 董事會   E}j8p_p  
bonds 債券   jz:c)C&/  
bonus 紅利   t? Ja q  
book value 賬面價值   Ou,_l  
bookkeeper 簿記員   <5vB{)Tq  
bookkeeping 簿記   ]7 mSM  
branch office general ledger 支店往來賬戶   vs5wxTM  
broker 經紀人   [mvHa;-w  
brought down 接前   2![W N*N>O  
brought forward 接上頁   <s3(
  
budget 預算   2/N*Uk 0  
by-product 副產品   'Rw] C[  
by-product sales 副產品銷售   .g?,:$`0D?  
capital 股本   WN1-J(x6  
capital income 資本收益   g$LwXfg  
capital outlay 資本支出   DCUq.q)  
capital stock 股本   B;_3 IHMO  
capital stock certificate 股票   ,
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carried down 移後   WfO$q^'?DP  
carried forward 移下頁   kovzB]  
cash 現金   a/#,Y<kJ  
cash account 現金賬戶   5)<jP
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cash in bank 存銀行現金   t+q`h3
 
cash on delivery 交貨收款   8QBL:7<  
cash on hand 庫存現金   e/\_F+jyc  
cash payment 現金支付   |:[vpJFK  
cash purchase 現購   uelTsn  
cash sale 現沽   X6 cb#s0|  
cashier 出?#123;員   - Sgp,"a  
cashiers check 本票   e1Hx"7ew_  
certificate of deposit 存款單折   AE _~DZ:%c  
certificate of indebtedness 借據   1 to<at-NN  
certified check 保付支票   6LQO>k  
certified public accountant 會計師   ji=po;g=E  
charges 費用   /MtacR  
charge for remittances 匯水手續費   h!GixN?  
charter 營業執照   VNXVuM )c  
chartered accountant 會計師   rM |RGe  
chattles 動產   Z+7S,M  
check 支票   OG`Oi^2  
che stub 支票存根   4gENV{L  
closed account 己結清賬戶   W7"s
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closing 結算   D*,H%xA  
closing entries 結賬紀錄   s'
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closing stock 期末存貨   czRh.kz,  
closing the book 結賬   0n=E.qZ9c  
columnar journal 多欄日記賬   }iAi`_\0;  
combination 聯合   jXZNr  
commission 佣金   |; yb *  
commodity 商品   [_@OCiV5)  
common stock 普通股   k({8C`&tK/  
company 公司   wv-8\)oA  
compensation 賠償   V|7CYkB8  
compound interest 複利   gs>cx]>  
consignee 承銷人   ic#drpl,  
consignment 寄銷   D IN PAyY  
consignor 寄銷人   k>`X! "  
consolidated balance sheet 合併資產負債表   t Es$+b  
consolidated profit and loss account 合併損益表   RoZV6U~  
consolidation 合併   Wz]S+IpY  
construction cost 營建成本   .5xM7,  
construction revenue 營建收入   A[bxxQSP\H  
contract 合同   gId+hxFa:r  
control account 統制賬戶   1 Y&d%AA  
copyright 版權   P0=F9`3wb  
corporation 公司   kpu^:N&  
cost 成本   ,L G&sa"  
cost accounting 成本會計   cj *4XYu  
cost of labour 勞工成本   i\G3 u#  
cost of production 生產成本   Ex3woT-  
cost of manufacture 製造成本   H"l'E9k.&p  
cost of sales 銷貨成本   b.;W|$.  
cost price 成本價格   < r~Tj  
credit 貸方   <~OyV5:6  
credit note 收款通知單   y]_DW6W  
creditor 債權人   L')zuI  
crossed check 橫線支票   |z%,W/Ef  
current account 往來活期賬戶   ]'q< wPi  
current asset 流動資產   L?fv5 S3  
current liability 流動負債   8^l XM-G-  
current profit and loss 本期損益   Apn#
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debit 借方   7@ ?b_  
debt 債務   ,R+u%bmn#  
debtor 債務人   U9w*x/Swb  
deed 契據   lLhCk>a  
deferred assets 遞延資產   w6_}] &F  
deferred liabilities 遞延負債   9D,&)6  
delivery 交貨   /v[-KjTj7  
delivery expense 送貨費   %`'VXR?`h=  
delivery order 出貨單   :y)'qv[  
demand draft 即期匯票   nq=fSK(  
demand note 即期票據   V
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demurrage charge 延期費   d9(FwmE  
deposit 存款   kok
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deposit slip 存款單   jVz1`\Nje  
depreciation 折舊   6D],275`J  
direct cost 直接成本   &%lhov  
direct labour 直接人工   v6:DA#0  
director 董事   heWb(E&  
discount 折扣   ]Gr'Bt/  
discount on purchase 進貨折扣   LsXYvX  
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