[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。   @b>YkJDk  
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acceptance 承兌   |'!7F9GP  
account 賬戶   sd]0Hx[  
accountant 會計員   4E,hcu  
accounting 會計   ~m3V]v(q7  
accounting system 會計制度   Zt7hzW  
accounts payable 應付賬款   fjF!
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accounts receivable 應收賬款  
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accumulated profits 累積利益   Y|Nfwqz  
adjusting entry ?#123;整記錄   `mQP{od?"?  
adjustment ?#123;整   8dYk3sk  
administration expense 管理費用   T;xHIg4
 
advances 預付   MJpP!a^Q  
advertising expense 廣告費   lsN/$M|}  
agency 代理   LJ:mJ #  
agent 代理人   nDwq!LEx%5  
agreement 契約   19pND m2H1  
allotments 分配數   `mh-pBVD1  
allowance 津貼   :$+D 2*(  
amalgamation 合併   zLE>kK  
amortization 攤銷   ,7WK<0  
amortized cost 應攤成本   pXGK:ceFu  
annuities 年金   i,C0o  
applied cost 已分配成本   -%7Jj;yA  
applied expense 已分配費用   %D`^  
applied manufacturing expense 己分配製造費用   YY1{v?[  
apportioned charge 攤派費用   
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appreciation 漲價   w+URCj  
article of association 公司章程   Ki&WS<,0Z  
assessment 課稅   f]{1ZU%4  
assets 資產   ..v@Q%  
attorney fee 律師費   g!~-^_F  
audit 審計   } D&"z8mP  
auditor 審計員   Vq?8u/  
average 平均數   -PIA;#Gs  
average cost 平均成本   g]oc(RM  
bad debt 壞賬   %5( EkP  
balance 餘額   ;HD 4~3  
balance sheet 資產負債表    |*/uN~[  
bank account 銀行賬戶   U4 go8  
bank balance 銀行結存   S&;T_^|  
bank charge 銀行手續費   7TMDZ*  
bank deposit 銀行存款   F}VS)  
bank discount 銀行貼現   e3oYy#QNk  
bank draft 銀行匯票   D ohl,d  
bank loan 銀行借款   1(
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bank overdraft 銀行透支   &mO/u
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bankers acceptance 銀行承兌   ZQgxrZx3  
bankruptcy 破產   ~_/<PIm  
bearer 持票人   _>Pe]3  
beneficiary 受益人   4w?]dDyc%  
bequest 遺產   QiQ2XW\E  
bill 票據   \(3Qqbw  
bill of exchange 匯票   2Mv)0%,c  
bill of lading 提單   ly[\mGr  
bills discounted 貼現票據   k:(e79  
bills payable 應付票據   ~{3o(gzl  
bills receivable 應收票據   Lv `8jSt\  
board of directors 董事會   BIHHRCe:@n  
bonds 債券   _7t|0aNo\  
bonus 紅利   [TpA26#TTO  
book value 賬面價值   @ [[Cs*-  
bookkeeper 簿記員   c)n0D=  
bookkeeping 簿記   :_
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branch office general ledger 支店往來賬戶   DLg`Q0`M5  
broker 經紀人   JaB tX'  
brought down 接前   =F!",a~  
brought forward 接上頁   f0HV*%8  
budget 預算   ~Q{[fy=  
by-product 副產品   K
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by-product sales 副產品銷售   &zg$H,@Qp  
capital 股本   m,"cbJ /  
capital income 資本收益   Rd@n?qB  
capital outlay 資本支出   _z"ci$[  
capital stock 股本   -?2&5YB  
capital stock certificate 股票  
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carried down 移後   It!.*wp  
carried forward 移下頁   ] _]6&PZXk  
cash 現金   1Q2k>q8  
cash account 現金賬戶   G74a9li@  
cash in bank 存銀行現金   0W<
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cash on delivery 交貨收款   $.x?
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cash on hand 庫存現金   ;)bF#@Q  
cash payment 現金支付   L3hxe]mr  
cash purchase 現購   `hQ!*f6  
cash sale 現沽   1_dMe%53  
cashier 出?#123;員   s].'@_~s  
cashiers check 本票   NIXcib"tG  
certificate of deposit 存款單折   qkR,<"C|`  
certificate of indebtedness 借據   ck4T#g;=  
certified check 保付支票   Sv^'CpQ  
certified public accountant 會計師   D+vl%(g  
charges 費用   >sl1 cC  
charge for remittances 匯水手續費   U K]{]-  
charter 營業執照   ^F{)&#4  
chartered accountant 會計師   59%f|.Z)  
chattles 動產   f4\p1MYQ  
check 支票   OrKT~JQVC&  
che stub 支票存根   v2uS6  
closed account 己結清賬戶   4'4s EjyA  
closing 結算   `QyALcO  
closing entries 結賬紀錄   O]4 x;`)  
closing stock 期末存貨   ~%!U,)-  
closing the book 結賬   =LeVJGF  
columnar journal 多欄日記賬   @gVyLefS6g  
combination 聯合   KohQ6q  
commission 佣金   rc{[\1 -N  
commodity 商品   :QhEu%e  
common stock 普通股   piM11W}|/  
company 公司   eMPQ| W  
compensation 賠償   1 069]  
compound interest 複利   ~D-OL*2  
consignee 承銷人   ] F)-}  
consignment 寄銷   rsIPI69qJ.  
consignor 寄銷人   x#}eC'Q  
consolidated balance sheet 合併資產負債表   fKK-c9F  
consolidated profit and loss account 合併損益表   '>lPq tdZ  
consolidation 合併   X-) ]lAP  
construction cost 營建成本   FOnA;5Aa  
construction revenue 營建收入   JV6U0$g_S  
contract 合同   *U^\Mwp  
control account 統制賬戶   kjKpzdbD  
copyright 版權   jX8C2}j  
corporation 公司   %dWFg<< |  
cost 成本   sZP3xh[B  
cost accounting 成本會計   >*Z{@1*h  
cost of labour 勞工成本   QT&Ws+@ s{  
cost of production 生產成本   uB%^2{uU  
cost of manufacture 製造成本   -D^y)  
cost of sales 銷貨成本   nJ0eZBgB]  
cost price 成本價格   ';T5[l,  
credit 貸方   =&g}Y  
credit note 收款通知單   e.Q K%  
creditor 債權人   p'c<v )ia  
crossed check 橫線支票   [ BC%$Sj  
current account 往來活期賬戶   */dsMa  
current asset 流動資產   3ijI2Zy  
current liability 流動負債   rOf  
current profit and loss 本期損益   8&[<pbN)  
debit 借方   [<1+Q =;  
debt 債務   0-; P&m!!  
debtor 債務人   s{EX ;   
deed 契據   v+_Y72h*a  
deferred assets 遞延資產   TOF62,
 
deferred liabilities 遞延負債   ?)QBJ9F  
delivery 交貨   b0x0CMf  
delivery expense 送貨費   %oKc?'L0  
delivery order 出貨單   )tQ6rd'  
demand draft 即期匯票   nXaX=  
demand note 即期票據   FveK|
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demurrage charge 延期費   K1{nxw!`  
deposit 存款   v^I%Wm  
deposit slip 存款單   ]Sx=y<  
depreciation 折舊   r Q@
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direct cost 直接成本   X^ ]$/rI)  
direct labour 直接人工   92ww[+RQ@  
director 董事   W>s9Mp  
discount 折扣   4O"kOEkKT>  
discount on purchase 進貨折扣   \
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