[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。   tYF$#Nor#k  
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acceptance 承兌   hLCsQYNDU  
account 賬戶   n&3iz05}  
accountant 會計員   pFG]IM7o/u  
accounting 會計   8U8P g2  
accounting system 會計制度   3{I=.mUUm  
accounts payable 應付賬款   Z+OAs0}mV  
accounts receivable 應收賬款   lrq>TJEcx  
accumulated profits 累積利益   ^V_ku@DY  
adjusting entry ?#123;整記錄   nqBG]y aI  
adjustment ?#123;整   Au~+Zz|mQ  
administration expense 管理費用   OA\vT${5  
advances 預付   6oPUYn-  
advertising expense 廣告費   !^ n1  
agency 代理   I=Gr^\x=  
agent 代理人   <aD'$(N5  
agreement 契約   EolE?g@l8  
allotments 分配數   nYo &x'  
allowance 津貼   xn0s`I[  
amalgamation 合併   Ka[Sm|-q  
amortization 攤銷   v/QEu^C  
amortized cost 應攤成本   v#{G8'+%  
annuities 年金   &h98.A*&  
applied cost 已分配成本   gNG0k$nP  
applied expense 已分配費用   Cmp{FN"o  
applied manufacturing expense 己分配製造費用   \H},ouU  
apportioned charge 攤派費用   W9:fKP  
appreciation 漲價   $1:}(nO,  
article of association 公司章程   OaX HJ^k  
assessment 課稅   @&/s~3  
assets 資產   gK&5HTo  
attorney fee 律師費   ^\xCqVk_R  
audit 審計   "it`X B.  
auditor 審計員   ^p{A!I!  
average 平均數   $`-SVC  
average cost 平均成本   S.zg&  
bad debt 壞賬   BYhmJC|  
balance 餘額   R (+h)#![  
balance sheet 資產負債表   Nv}U/$$S  
bank account 銀行賬戶   6{Krw\0  
bank balance 銀行結存   3sd{AkD^  
bank charge 銀行手續費    m^W*[^p  
bank deposit 銀行存款   R!:eYoQ  
bank discount 銀行貼現   ,(1v
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bank draft 銀行匯票   n23%[#,r  
bank loan 銀行借款   FN{H\W1cf  
bank overdraft 銀行透支   E#IiyZ  
bankers acceptance 銀行承兌   uK+9gTv  
bankruptcy 破產   B]+7 JB  
bearer 持票人   nsM>%+o  
beneficiary 受益人   v Ie=wf~D`  
bequest 遺產   )&b}^1
  
bill 票據   [XA&&EcU  
bill of exchange 匯票   Y3 Pz00x  
bill of lading 提單   N2+mN0k;  
bills discounted 貼現票據   y@2vY[)3s  
bills payable 應付票據   &etL&s v  
bills receivable 應收票據   j\i;'t}8g  
board of directors 董事會   (Von;U  
bonds 債券   P>yG/:
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bonus 紅利   /6i Tq^.%  
book value 賬面價值   MbT ONt?~v  
bookkeeper 簿記員   KNO*)\
  
bookkeeping 簿記   E-BOIy,  
branch office general ledger 支店往來賬戶   rw40<SS"Z  
broker 經紀人   02]8|B(E90  
brought down 接前   bv:0EdVr  
brought forward 接上頁   ;L\!g%a   
budget 預算   T2/v}  
by-product 副產品   z<3}T D  
by-product sales 副產品銷售   B^_$ hJncc  
capital 股本   =DmPPl{  
capital income 資本收益   )sY$\^'WY  
capital outlay 資本支出   ~x+:44*  
capital stock 股本   L:k@BCQM  
capital stock certificate 股票   )Ta]6  
carried down 移後   }QApeZd+q  
carried forward 移下頁   (F4dFh  
cash 現金   >h/)r6  
cash account 現金賬戶   ?h>%Ix  
cash in bank 存銀行現金   n{qa]3  
cash on delivery 交貨收款   U&d-?PI  
cash on hand 庫存現金   ;ZE<6;#3IP  
cash payment 現金支付   WL]Wu.k  
cash purchase 現購   |2+F I<v4  
cash sale 現沽   y<'2BTf  
cashier 出?#123;員   6a2w-}Fs  
cashiers check 本票   ]6i_d  
certificate of deposit 存款單折   mTb2d?NS  
certificate of indebtedness 借據   btB(n<G2#  
certified check 保付支票   n'x`oI) -  
certified public accountant 會計師   $fj"*   
charges 費用   |aOnV,}  
charge for remittances 匯水手續費   '%eaK_+7  
charter 營業執照   U#FJ8CD&u  
chartered accountant 會計師   tswG"1R  
chattles 動產   2\iD;Z#gM  
check 支票   + "N<-  
che stub 支票存根   l+3%%TV@L  
closed account 己結清賬戶   BHRrXC\  
closing 結算   i+T0}M<  
closing entries 結賬紀錄  
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closing stock 期末存貨   CpP$HrQ  
closing the book 結賬   ]>S$R&a  
columnar journal 多欄日記賬   =Y=^]ayO/  
combination 聯合   oN1wrf}Sh  
commission 佣金   @]VvqCk  
commodity 商品   ,uqbS  
common stock 普通股   rTH[?mkf4  
company 公司   m?kIa!GM=  
compensation 賠償   ^JF_;~C  
compound interest 複利   ke;*uS  
consignee 承銷人   NdED8 iRc  
consignment 寄銷   =-1^K  
consignor 寄銷人   >/OXC+=^4  
consolidated balance sheet 合併資產負債表  
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consolidated profit and loss account 合併損益表   T$8$ 9D_u  
consolidation 合併   ~1wdAq`'a  
construction cost 營建成本   W)Kpnb7  
construction revenue 營建收入   >aanLLO  
contract 合同   N-?|]4e/  
control account 統制賬戶   NId~|&\  
copyright 版權   ?
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corporation 公司   Lh9>8@ jf  
cost 成本   C{I8Pio{b  
cost accounting 成本會計   nD?M;XN  
cost of labour 勞工成本  
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cost of production 生產成本   VkP:%-*#v  
cost of manufacture 製造成本   Y[8co<p  
cost of sales 銷貨成本   Wp9 2sm+  
cost price 成本價格   J/P@m_Yx  
credit 貸方   5KPPZmO  
credit note 收款通知單   |Nx!g fU  
creditor 債權人   Z@aL"@2]a  
crossed check 橫線支票   'y@ 2,9 v  
current account 往來活期賬戶   d=5}^v#4  
current asset 流動資產   .]P;fCQmM  
current liability 流動負債   .1?i'8TF  
current profit and loss 本期損益   aBtfZDCfzp  
debit 借方   F+m4  
debt 債務   Qj~W-^/ -  
debtor 債務人   "62Ysapq+  
deed 契據   {pJ@I=q  
deferred assets 遞延資產   u{lDof>  
deferred liabilities 遞延負債   i\R\bv[9  
delivery 交貨   m&jt[   
delivery expense 送貨費   Bw/H'Y  
delivery order 出貨單   2Z9gOd<M~  
demand draft 即期匯票   %IH|zSr)EM  
demand note 即期票據   kFZu/HRI  
demurrage charge 延期費   uc(yos  
deposit 存款   y8WXp_\  
deposit slip 存款單   G`JwAy r'  
depreciation 折舊   =`.5b:e  
direct cost 直接成本   NVh>Q>B$_  
direct labour 直接人工   cS;=_%~  
director 董事   -0J<R;cVs  
discount 折扣   BMsy}08dQ  
discount on purchase 進貨折扣   mM^8 YL  
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