[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。   XM"Qs.E  
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acceptance 承兌   @
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account 賬戶   o~CEja&(  
accountant 會計員   Q`.q,T8I  
accounting 會計   gMZ+kP`  
accounting system 會計制度   {jwLVKT$  
accounts payable 應付賬款   =j~:u.hc'  
accounts receivable 應收賬款   NX8hFwR  
accumulated profits 累積利益   &w`DF,k|  
adjusting entry ?#123;整記錄   vf#d  
adjustment ?#123;整   lup2>"?*  
administration expense 管理費用   u>vvW|OB[  
advances 預付   `:EhYj.  
advertising expense 廣告費   oclU)f.,  
agency 代理   Fv)E:PnKC  
agent 代理人   -F*vN'  
agreement 契約   An`*![  
allotments 分配數   E y9rH_  
allowance 津貼   ^A=tk!C  
amalgamation 合併    <I2ENo5?  
amortization 攤銷   %,<Ki]F  
amortized cost 應攤成本   '/X]96Ci7  
annuities 年金   7{w}0PMx  
applied cost 已分配成本   \/\w|j  
applied expense 已分配費用   3HuGb^SNg  
applied manufacturing expense 己分配製造費用   Rrl  
apportioned charge 攤派費用   {J/Fp#  
appreciation 漲價   <HN{.p {  
article of association 公司章程   x H=15JY1W  
assessment 課稅   Fsx<Sa  
assets 資產   Wi
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attorney fee 律師費   .oLV\'HAR  
audit 審計   0b n%L~KU  
auditor 審計員   P7Qel,  
average 平均數   [eOv fD  
average cost 平均成本   wYV>Qd Z  
bad debt 壞賬   aHYISjZ]>  
balance 餘額   [.Kp/,JY  
balance sheet 資產負債表   IFS_DW  
bank account 銀行賬戶   y5O &9Ckw  
bank balance 銀行結存   W\w#}kY  
bank charge 銀行手續費   nf
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bank deposit 銀行存款   E'Ux2sh  
bank discount 銀行貼現   [Y@>,B!V  
bank draft 銀行匯票   Yc_(g0NK  
bank loan 銀行借款   +w?R4Sxjn  
bank overdraft 銀行透支   tk=S4/VWv  
bankers acceptance 銀行承兌   :Y1;= W  
bankruptcy 破產   K
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bearer 持票人   &(32s!qH  
beneficiary 受益人   W-&V:S{ <  
bequest 遺產   XGC\6?L~  
bill 票據   Vq{3:QBR  
bill of exchange 匯票   3b]M\F9  
bill of lading 提單   nu-&vX  
bills discounted 貼現票據   6'@{ * u  
bills payable 應付票據   T{f$S  
bills receivable 應收票據   ez*QP|F*9  
board of directors 董事會   q}VdPt>X/  
bonds 債券   >{:hadUH  
bonus 紅利   $of2lA  
book value 賬面價值   |K-
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bookkeeper 簿記員   CAs:>s '8  
bookkeeping 簿記   hKWWN`;b !  
branch office general ledger 支店往來賬戶   8,!Oup  
broker 經紀人   R(VOHFvW6  
brought down 接前   /}L2LMIm  
brought forward 接上頁   3z2 OW@zL$  
budget 預算   8 p[ n>qV9  
by-product 副產品   S 593wfc  
by-product sales 副產品銷售   v}V[sIs}  
capital 股本   ~eoM 2XlW  
capital income 資本收益   dpNER
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capital outlay 資本支出   FN=WU< 5  
capital stock 股本   P+|L6w*|[  
capital stock certificate 股票   25{_x3t^  
carried down 移後   y;8&J{dd  
carried forward 移下頁   |b.xG_-s1  
cash 現金   .#|?-5q/iN  
cash account 現金賬戶   ZcyGLg0I  
cash in bank 存銀行現金   p&]V!O  
cash on delivery 交貨收款   8j3Y&m4^  
cash on hand 庫存現金   ,bdjk(  
cash payment 現金支付   xLO Qu.  
cash purchase 現購   0.n[_?<(  
cash sale 現沽   G--X)h-  
cashier 出?#123;員   tB,(12@W  
cashiers check 本票   *pS 7,Hm  
certificate of deposit 存款單折   VK1B}5/  
certificate of indebtedness 借據   TSsZzsdr2  
certified check 保付支票   [{BY$"b#:  
certified public accountant 會計師   fTvm2+.nX  
charges 費用   'EAskA]*  
charge for remittances 匯水手續費   wL 4Y%g  
charter 營業執照   A&
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chartered accountant 會計師   er)I".|  
chattles 動產   N6}/TbfAR  
check 支票   8iJB'#''*  
che stub 支票存根   <TRhnz  
closed account 己結清賬戶   p.=9[`  
closing 結算   RE%f'y  
closing entries 結賬紀錄   4<F z![>  
closing stock 期末存貨   #Q^".#  
closing the book 結賬   tULGfvp  
columnar journal 多欄日記賬   )XK\[tL  
combination 聯合   @q/g%-WNz  
commission 佣金   SXOAa<u5  
commodity 商品   Nq6'7'x  
common stock 普通股   i! ?gga  
company 公司   >{IPt]PCn  
compensation 賠償   7D#y  
compound interest 複利   !V37e PFje  
consignee 承銷人   - Fbp!*. u  
consignment 寄銷   [c 8=b,EI  
consignor 寄銷人   &S*~EM.l8  
consolidated balance sheet 合併資產負債表   $El-pMq  
consolidated profit and loss account 合併損益表   :V)jm`)#+  
consolidation 合併   (
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construction cost 營建成本   k5.5$<< T  
construction revenue 營建收入   JF
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contract 合同   y3dk4s77  
control account 統制賬戶   }bjZeh.  
copyright 版權   {G:y?q'z  
corporation 公司   YS9RfK/  
cost 成本   `NsjtT'_  
cost accounting 成本會計   i U$~H  
cost of labour 勞工成本   !SQcV'  
cost of production 生產成本   y!77gx?-  
cost of manufacture 製造成本   #]@HsVXh7  
cost of sales 銷貨成本   EMW6'  
cost price 成本價格   neDXzMxF  
credit 貸方   =#b@7Yw:  
credit note 收款通知單   @0?!bua_|  
creditor 債權人   85GIEUvH/  
crossed check 橫線支票   }Q/onBt  
current account 往來活期賬戶   RwWg:4  
current asset 流動資產   `Z?wj@H1`  
current liability 流動負債   Cl}nPUoL  
current profit and loss 本期損益   QOF@DvQ  
debit 借方   jmM|on!  
debt 債務   []>'Dw_r  
debtor 債務人   T pkSY`T  
deed 契據   w )R5P[b  
deferred assets 遞延資產   {3tzr;c?  
deferred liabilities 遞延負債   Z'JS @dV  
delivery 交貨   @p+;iS1}  
delivery expense 送貨費   ~7
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delivery order 出貨單   ?['!0PF  
demand draft 即期匯票   K9lgDk"i  
demand note 即期票據   ):D"LC  
demurrage charge 延期費   =Ph8&l7~sp  
deposit 存款   Sjpx G@k  
deposit slip 存款單   *U?O4E9  
depreciation 折舊   +2~kHrv  
direct cost 直接成本   du3f'=q6|  
direct labour 直接人工   (jgk! 6  
director 董事   Kx__&a  
discount 折扣   UNdD2Fd9  
discount on purchase 進貨折扣   2@&r!Q|1vR  
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