[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。   k_nQmU>  
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acceptance 承兌   P=a&
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account 賬戶   L=5Y^f'aU  
accountant 會計員   lm*C:e)4A  
accounting 會計   Z?qc4Cg  
accounting system 會計制度   {]iM5?  
accounts payable 應付賬款    Y=/;7T  
accounts receivable 應收賬款   8g?2( MT;  
accumulated profits 累積利益   Lie= DD  
adjusting entry ?#123;整記錄   sRQ4pnnrn  
adjustment ?#123;整   1I%niQv5t  
administration expense 管理費用   O' Mma5  
advances 預付   QS@eqN  
advertising expense 廣告費   0S\HO<~k  
agency 代理   ?z3|^oU~d  
agent 代理人   W]D+[mpgK  
agreement 契約   (r Q)0 g@  
allotments 分配數   [;#^h/5E  
allowance 津貼   ItE)h[86  
amalgamation 合併   ?[.g~DK,  
amortization 攤銷   ^[EXTBk@:  
amortized cost 應攤成本   JHuA} f{2&  
annuities 年金   aN';_tGvK  
applied cost 已分配成本   N.vkM`Z  
applied expense 已分配費用   R8|FqBs  
applied manufacturing expense 己分配製造費用   +D?Re%H I  
apportioned charge 攤派費用   ]{AHKyA{:  
appreciation 漲價   K,!f7KKo  
article of association 公司章程   =kw6<!R  
assessment 課稅   w ; PV &M  
assets 資產   \,G19o}`Es  
attorney fee 律師費   zomg$@j  
audit 審計   GPAz#0p  
auditor 審計員   k~]\kv=  
average 平均數   j?(@x>HA  
average cost 平均成本   BQ{'r^u  
bad debt 壞賬   .VkLF6  
balance 餘額   MNX-D0`g  
balance sheet 資產負債表   E6xWo)`%5s  
bank account 銀行賬戶   Xe
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bank balance 銀行結存   }b>e lz  
bank charge 銀行手續費   $KmE9Se6,  
bank deposit 銀行存款   { /XU[rn  
bank discount 銀行貼現   %sS7o3RW\  
bank draft 銀行匯票   84gj%tw'-  
bank loan 銀行借款   ,-.=]r/s  
bank overdraft 銀行透支   t p b(.`G  
bankers acceptance 銀行承兌   r]%.,i7~8  
bankruptcy 破產   &.:yP3  
bearer 持票人   BgwZZ<B  
beneficiary 受益人   GEAVc9V  
bequest 遺產   y9Q"3LLic`  
bill 票據   w*AXD!}  
bill of exchange 匯票   yF1^/y!@  
bill of lading 提單   kN*\yH|  
bills discounted 貼現票據   gC/-7/}  
bills payable 應付票據   u_S>`I  
bills receivable 應收票據   NAfu$7  
board of directors 董事會   q?oJ=]m"  
bonds 債券   mGUl/.;yp-  
bonus 紅利   nmrdqS V  
book value 賬面價值   [mQ*];GA  
bookkeeper 簿記員   V__n9L/t  
bookkeeping 簿記   =Y5*J#  
branch office general ledger 支店往來賬戶   m}nA- *  
broker 經紀人   ]I0(_e|z}  
brought down 接前   :6frx=<  
brought forward 接上頁   qzu%Pp6If  
budget 預算   eC-nV)]I9  
by-product 副產品   o#F03  
by-product sales 副產品銷售   [>f4&yY  
capital 股本   3yIC@>&y(8  
capital income 資本收益   Ps{}SZn  
capital outlay 資本支出   E%>){Y)  
capital stock 股本   "O{:jfq  
capital stock certificate 股票   W$Zc;KRz$0  
carried down 移後   _Y,d|!B#L  
carried forward 移下頁   \J^|H@;(@  
cash 現金   R P6R1iN3  
cash account 現金賬戶   ZBfB4<M9xS  
cash in bank 存銀行現金   O:G-I$F|  
cash on delivery 交貨收款   ,h$j%->U  
cash on hand 庫存現金   pn2_ {8.  
cash payment 現金支付   H>5@/0cL2  
cash purchase 現購   g,cl|]/\d  
cash sale 現沽   t2vo;,^euL  
cashier 出?#123;員   :n<<hR0d  
cashiers check 本票   ^k}jPc6  
certificate of deposit 存款單折   9S[T an|  
certificate of indebtedness 借據   pxs`g&3yd  
certified check 保付支票   *G0r4Ui$  
certified public accountant 會計師   w`OHNwXh#I  
charges 費用   c6)q(zz  
charge for remittances 匯水手續費   + ']S  
charter 營業執照   )|@UY(VZ^  
chartered accountant 會計師   ZN?UkFnE  
chattles 動產   afa7'l=^i  
check 支票   2*1s(Jro  
che stub 支票存根   ssC5YtF7X  
closed account 己結清賬戶   />9?/&N6"  
closing 結算   c/E6}OWA  
closing entries 結賬紀錄   1~#p3)B  
closing stock 期末存貨   Qf]ACN  
closing the book 結賬   gRdg3qvU  
columnar journal 多欄日記賬   oXkxd3  
combination 聯合   bbU{ />yW  
commission 佣金   L3-tD67oa  
commodity 商品   yjP;o`z%  
common stock 普通股   y(RK |r  
company 公司   j/xL+Y(=  
compensation 賠償   f i3<  
compound interest 複利   {?9s~{Dl  
consignee 承銷人   pJE317 p'  
consignment 寄銷   Ng3MfbFG  
consignor 寄銷人   O{9h'JU  
consolidated balance sheet 合併資產負債表   -*EK-j  
consolidated profit and loss account 合併損益表  
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consolidation 合併   L_YVe(dT  
construction cost 營建成本   K}U}h>N  
construction revenue 營建收入   =NzA2td  
contract 合同   h4^ a#%$  
control account 統制賬戶  
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copyright 版權   vWwnC)5  
corporation 公司   'L2M W  
cost 成本   3J{`]v5`  
cost accounting 成本會計   XK>/i}y  
cost of labour 勞工成本   mSzBNvci  
cost of production 生產成本   &` u<KKF6  
cost of manufacture 製造成本   U/oncC5  
cost of sales 銷貨成本   V4OhdcW{  
cost price 成本價格   Osdw\NNH~M  
credit 貸方   ODH@/  
credit note 收款通知單   y3K9rf  
creditor 債權人   /0mbG!Ac  
crossed check 橫線支票   6 /Apdn1[  
current account 往來活期賬戶   h+x"?^  
current asset 流動資產   ?1('s0s\,  
current liability 流動負債   ~Cj55S+  
current profit and loss 本期損益   Nd~?kZZu  
debit 借方   #<bt}Tht  
debt 債務   zZ
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debtor 債務人   !z;a>[T'  
deed 契據   )BY\c7SG  
deferred assets 遞延資產   @l^=&53T  
deferred liabilities 遞延負債   _e=R[  
delivery 交貨   h&Ehp   
delivery expense 送貨費   por[p\M.  
delivery order 出貨單   0f 1Lu) 2  
demand draft 即期匯票   lV-7bZ  
demand note 即期票據   _1`*&k JL~  
demurrage charge 延期費   HZdmL-1Z^+  
deposit 存款   rs3Uk.Z^'  
deposit slip 存款單   ubIGs|p2c  
depreciation 折舊   0EYK3<k9!  
direct cost 直接成本   [BHf>  
direct labour 直接人工   OCF\*Sx  
director 董事   j3rBEQ,R  
discount 折扣   $LZf&q:\]*  
discount on purchase 進貨折扣   ]+W+8)f1M  
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