[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。   aK]H(F2#  
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acceptance 承兌   [ Mp8"  
account 賬戶   b$N&sZ  
accountant 會計員   O[^u<*fi{  
accounting 會計   a[7Lqu  
accounting system 會計制度   3?s1Yw>?  
accounts payable 應付賬款   %ql2 XAY  
accounts receivable 應收賬款   .iZo/_  
accumulated profits 累積利益   S\ ) ~9?  
adjusting entry ?#123;整記錄   M"E7=J  
adjustment ?#123;整   @WICA
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administration expense 管理費用   Mcqym8,q|3  
advances 預付   1(jDBP!8  
advertising expense 廣告費   >=d%t6%(  
agency 代理   fu{.Ir  
agent 代理人   /yFs$t>9  
agreement 契約   2-_d~~O1N  
allotments 分配數   m[D]4h9  
allowance 津貼   a$]i8AeG  
amalgamation 合併   yc.9CT
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amortization 攤銷   M`tNY
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amortized cost 應攤成本   9K4Jg]?  
annuities 年金   ':DLv
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applied cost 已分配成本   `-[|@QNFz  
applied expense 已分配費用   Kd;)E 9Ti  
applied manufacturing expense 己分配製造費用   zA*I=3E(  
apportioned charge 攤派費用   0 ![  
appreciation 漲價   %OAvhutS  
article of association 公司章程   |yVveJ  
assessment 課稅   {!NXu  
assets 資產   %SJFuw"  
attorney fee 律師費   -gVsOX0  
audit 審計   N_R(i3c6U!  
auditor 審計員   YOQ>A*@4  
average 平均數   LuvRxmQ`  
average cost 平均成本   5?XIp6%x  
bad debt 壞賬   evGUl~</~  
balance 餘額   pN#RTb8o  
balance sheet 資產負債表   ^(~%'f  
bank account 銀行賬戶   @y(<4kLz  
bank balance 銀行結存   I:edLg1T  
bank charge 銀行手續費   6Ej.X)~'K  
bank deposit 銀行存款   Z&Xp9"j,@;  
bank discount 銀行貼現   wOF";0EN  
bank draft 銀行匯票   )=%TIkeF  
bank loan 銀行借款   `w EAU7m:  
bank overdraft 銀行透支   cc{^0JT  
bankers acceptance 銀行承兌   tWaM+W  
bankruptcy 破產   Lb}$)AcC  
bearer 持票人   l9#@4Os  
beneficiary 受益人   1)hO!%  
bequest 遺產   uO5y{O2W  
bill 票據   90UZ\{">  
bill of exchange 匯票   5LzP0F U  
bill of lading 提單   nj
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bills discounted 貼現票據   yhh\?qqy  
bills payable 應付票據   oe,yCdPs  
bills receivable 應收票據   JXq l=/%  
board of directors 董事會   Z iaHLpk  
bonds 債券   ;3Z6K5z*f  
bonus 紅利   \`Ow)t:  
book value 賬面價值   Z\>mAtm  
bookkeeper 簿記員   >8.o  
bookkeeping 簿記   |H
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branch office general ledger 支店往來賬戶   PDkg@#&y,k  
broker 經紀人   q6EZ?bo{  
brought down 接前   <3!Q Xc  
brought forward 接上頁   T&+y~c[au  
budget 預算   4x|\xg( l  
by-product 副產品   )6*)u/x:  
by-product sales 副產品銷售   S,
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capital 股本   bPVQ-  
capital income 資本收益   tA{hx-  
capital outlay 資本支出   qu%}b
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capital stock 股本   ,vB~9 ^~  
capital stock certificate 股票   CkR 95*  
carried down 移後   W]I+Rlv)U  
carried forward 移下頁   ^T*'B-`C7X  
cash 現金   qh#?a'  
cash account 現金賬戶   JS^!XB'!  
cash in bank 存銀行現金   T!Nv  
cash on delivery 交貨收款   = fK6P6'B  
cash on hand 庫存現金   ^NXxMC(e+  
cash payment 現金支付   dU&hM<.|  
cash purchase 現購   #Q@~TW  
cash sale 現沽   ).IK[5Q`  
cashier 出?#123;員   K#LDmC  
cashiers check 本票   47!k!cHa  
certificate of deposit 存款單折   K)W:@,*  
certificate of indebtedness 借據   p|Qn?^ C:  
certified check 保付支票   YK>?;U+|  
certified public accountant 會計師   22@ w:  
charges 費用   =w ! 6un  
charge for remittances 匯水手續費   "f:_(np,  
charter 營業執照   )6{,y{5!  
chartered accountant 會計師   DLO2$d  
chattles 動產   ;s?,QvE{r#  
check 支票   a+<{!+3v  
che stub 支票存根   88Vl1d&b  
closed account 己結清賬戶   L wcAF g|  
closing 結算   DFp">1@`PR  
closing entries 結賬紀錄   !q 9PO  
closing stock 期末存貨   M8${&&[;  
closing the book 結賬   AI]lG]q8  
columnar journal 多欄日記賬   O% 8>siU  
combination 聯合   L:7 kp<E  
commission 佣金   3&zcdwPj  
commodity 商品   > 1=].  
common stock 普通股   H18pVh
 
company 公司   \m#{{SGm  
compensation 賠償   gP`CQ0t  
compound interest 複利   Hb\['VhzM  
consignee 承銷人   Cy6%f?j  
consignment 寄銷   : kvQ3E0  
consignor 寄銷人   lJt?0;gn  
consolidated balance sheet 合併資產負債表   03gYl0B  
consolidated profit and loss account 合併損益表   FiKGB\_]  
consolidation 合併   Bz? (?fyd  
construction cost 營建成本   O+t'E9Fa  
construction revenue 營建收入   7n7UL0O
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contract 合同   2E0oLl[  
control account 統制賬戶   \lF-]vz*  
copyright 版權   P98g2ak  
corporation 公司   i jmGk:L(  
cost 成本   ;N!opg))d<  
cost accounting 成本會計   x{S2   
cost of labour 勞工成本   dst!VO: M  
cost of production 生產成本   *fI\|%K  
cost of manufacture 製造成本   B?9"Ztb  
cost of sales 銷貨成本   5ljEh -  
cost price 成本價格   Esf\Bo
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credit 貸方   aX? tnDv  
credit note 收款通知單   W!JEl|]  
creditor 債權人   D&1(qi=x&  
crossed check 橫線支票   =l>=]O~h  
current account 往來活期賬戶   3[
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current asset 流動資產   .gY=<bG/fA  
current liability 流動負債   =nv/ r  
current profit and loss 本期損益   3-BC4y/  
debit 借方   `:W}yo<F  
debt 債務   @ssT$#)$!  
debtor 債務人   tc {Qd&"(  
deed 契據   ,%U\@*6=  
deferred assets 遞延資產   = oTj3+7  
deferred liabilities 遞延負債   " :V@AT  
delivery 交貨   X?Or.  
delivery expense 送貨費   D[`~=y(  
delivery order 出貨單   vJe c+a  
demand draft 即期匯票   &}d5'IRT  
demand note 即期票據   OV`li#H  
demurrage charge 延期費   T1;>qgp4b  
deposit 存款   &U\//  
deposit slip 存款單   WQMoAPfqL  
depreciation 折舊   Nt
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direct cost 直接成本   bSa]={}L(  
direct labour 直接人工   G)&!f)6  
director 董事   x[mh^V5ld  
discount 折扣   (+(bw4V/  
discount on purchase 進貨折扣   ynJ)6n7a  
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