[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。   -+)06BqF}  
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acceptance 承兌   *rH#k?  
account 賬戶   e0&x?U*/  
accountant 會計員   P;7 Y9}  
accounting 會計   @;1Ym\zc  
accounting system 會計制度   ~A-Y% P  
accounts payable 應付賬款   l'm\*=3  
accounts receivable 應收賬款   |J+oz7l?-  
accumulated profits 累積利益   ekV|a1)  
adjusting entry ?#123;整記錄   ?VRf5 Cr-  
adjustment ?#123;整   tsf)+`vt  
administration expense 管理費用   gi#g)9HG  
advances 預付   WMk;-,S!)  
advertising expense 廣告費   Gw@]w;
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agency 代理   tmVGJ+gz  
agent 代理人   b2vCr F;  
agreement 契約   FA7q pc  
allotments 分配數   |g1~-  
allowance 津貼   5'%nLW7;O  
amalgamation 合併   mR3-+dB/  
amortization 攤銷   6U(MHxY  
amortized cost 應攤成本   H:5-S  
annuities 年金   ~|kSQ7O^  
applied cost 已分配成本   8%Eemk>G{  
applied expense 已分配費用   QFX/
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applied manufacturing expense 己分配製造費用   #Et%s8{  
apportioned charge 攤派費用   LZ-&qh  
appreciation 漲價   $z \H*
  
article of association 公司章程   B$D7}=|kc  
assessment 課稅   _|f_%S8a_=  
assets 資產   |SSe n#PYp  
attorney fee 律師費   }P*x/z~  
audit 審計   2Sb68hJIE  
auditor 審計員   J*nWCL  
average 平均數   W"[Q=$2<<  
average cost 平均成本   ,(y6XUV~  
bad debt 壞賬   h*B7UzCg  
balance 餘額   a,`f`;\7N%  
balance sheet 資產負債表   4qvE2W}&  
bank account 銀行賬戶   D4
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bank balance 銀行結存   #BhDC.CcW  
bank charge 銀行手續費   eFXQ~~gOj  
bank deposit 銀行存款   _/[}PQC6G  
bank discount 銀行貼現   MfG8=H2#|  
bank draft 銀行匯票   c5- 56Q  
bank loan 銀行借款   .u3Z*+  
bank overdraft 銀行透支   OYLg-S  
bankers acceptance 銀行承兌   A(}D76o_  
bankruptcy 破產   k^Qd%;bdF  
bearer 持票人   5lrjM^E|  
beneficiary 受益人   3](At%ss  
bequest 遺產   5Ei4$T
 
bill 票據   `NB6Of*/  
bill of exchange 匯票   WWgJ !Uz  
bill of lading 提單   U%V4@iz~\m  
bills discounted 貼現票據   $i;m9_16  
bills payable 應付票據   mPJ@hr%3  
bills receivable 應收票據   8z)J rO}  
board of directors 董事會   32z2c:G  
bonds 債券   sa w  
bonus 紅利   Ev]oPCeA  
book value 賬面價值   BG^)?_69  
bookkeeper 簿記員   ]47!Zo
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bookkeeping 簿記   n=A}X4^  
branch office general ledger 支店往來賬戶   9+"ISXS  
broker 經紀人   vWVQ8S.  
brought down 接前   vn1*D-?  
brought forward 接上頁   5
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budget 預算   TR'< D9kn  
by-product 副產品   &1FyauH  
by-product sales 副產品銷售   ;U[W $w[  
capital 股本   /
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capital income 資本收益   uFnq3m^u  
capital outlay 資本支出   <Gj]XAoe%  
capital stock 股本   fRK=y+gl@  
capital stock certificate 股票   &Pe[kCO]  
carried down 移後  
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carried forward 移下頁   ~tZy -1  
cash 現金   v
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cash account 現金賬戶   x\b+B  
cash in bank 存銀行現金   ge|Cvv  
cash on delivery 交貨收款   }e-D&U  
cash on hand 庫存現金   Pf#DBW*  
cash payment 現金支付   ks7id[~&iY  
cash purchase 現購   _#y=T20'3  
cash sale 現沽   N[&(e d=  
cashier 出?#123;員   icN#8\E  
cashiers check 本票   C
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certificate of deposit 存款單折   /E^j }H{  
certificate of indebtedness 借據   C
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certified check 保付支票   HE@P<  
certified public accountant 會計師    U92?e}=]  
charges 費用   >2ny/AK|  
charge for remittances 匯水手續費  
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charter 營業執照   91|~KR)  
chartered accountant 會計師   R_gON*9  
chattles 動產   plgiQr #  
check 支票   M9QxF  
che stub 支票存根   qJK-HF:#  
closed account 己結清賬戶   hx hs>eY  
closing 結算   ,~>u<Wc!S  
closing entries 結賬紀錄   DAQozhP8  
closing stock 期末存貨   tUhr gc  
closing the book 結賬   !m?W+z~J  
columnar journal 多欄日記賬   PJ2m4ulY  
combination 聯合   wpa^]l  
commission 佣金   rq | >z.  
commodity 商品   zTg&W7oz  
common stock 普通股   Ns6CxE9  
company 公司   #K\;)z(?  
compensation 賠償   $!K,5^+  
compound interest 複利   +t}<e(  
consignee 承銷人   i+~H~k}"X  
consignment 寄銷   `3L?x8g  
consignor 寄銷人   !Q{~f;L  
consolidated balance sheet 合併資產負債表   C8$/ z>tQ  
consolidated profit and loss account 合併損益表   aj}#~v1  
consolidation 合併   [-2Tj)P C  
construction cost 營建成本   =po5Q6@i  
construction revenue 營建收入   <zp|i#~  
contract 合同   QA#Jx  
control account 統制賬戶   UB7C

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copyright 版權   ZqfoO!Ta  
corporation 公司   _F3= H]P  
cost 成本   w"OeS;#e:  
cost accounting 成本會計   dwz{Yw(  
cost of labour 勞工成本   :PP!v
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cost of production 生產成本   !L@^Zgs|@?  
cost of manufacture 製造成本   {oRR]>  
cost of sales 銷貨成本   M3YC@(N% k  
cost price 成本價格   )P9&I.a8  
credit 貸方   ;c|G  
credit note 收款通知單   2qPQ3-'  
creditor 債權人   -bp7X{&  
crossed check 橫線支票   54%h)dLDy  
current account 往來活期賬戶   ..yLtqos  
current asset 流動資產   ?Bsc;:KF  
current liability 流動負債   0ae}! LO  
current profit and loss 本期損益   *.zC9Y,  
debit 借方   Q*]y=Za #:  
debt 債務   Bu#\W  
debtor 債務人   !\|L(Paf  
deed 契據   +6\1 d5  
deferred assets 遞延資產   =QW:},sp  
deferred liabilities 遞延負債   rNeSg=j  
delivery 交貨   ]`\~(*;[W9  
delivery expense 送貨費   h;t5v6["  
delivery order 出貨單   UE 
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demand draft 即期匯票   ?o_D#gG*  
demand note 即期票據   JV;-P=o1B  
demurrage charge 延期費   Fr]B]Hj  
deposit 存款   RhI>Ak;-  
deposit slip 存款單   z+X DN:  
depreciation 折舊   kcZz WG|n  
direct cost 直接成本   XXC(R  
direct labour 直接人工   HsAKz]Mq  
director 董事   fC!+"g55  
discount 折扣   jfsbv ak  
discount on purchase 進貨折扣   Xv?'*2J  
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