[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。   ,og@}gOMB  
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acceptance 承兌   x3vz4m[  
account 賬戶   l"MEX/  
accountant 會計員   }^QY<Cp|  
accounting 會計   UdY9*k  
accounting system 會計制度   9]S}m[8k  
accounts payable 應付賬款   a-YK*  
accounts receivable 應收賬款   eAl&[_o|S  
accumulated profits 累積利益   !q/?t XM!  
adjusting entry ?#123;整記錄   f2d"b+H#  
adjustment ?#123;整   X&McNO6"  
administration expense 管理費用   ?W#! S  
advances 預付   I*24%z9  
advertising expense 廣告費   J%}}(G~  
agency 代理   1LE8,Gm&  
agent 代理人   1.';:/~(  
agreement 契約   ad"&c*m[  
allotments 分配數   `*~:nvU  
allowance 津貼   B4{A(-Tc  
amalgamation 合併   O|OPdD  
amortization 攤銷   }q~A( u  
amortized cost 應攤成本   hTy#Q.=  
annuities 年金   7 {b|+0W  
applied cost 已分配成本   e0hT  
applied expense 已分配費用   3rWqt  
applied manufacturing expense 己分配製造費用   KcSvf;sx  
apportioned charge 攤派費用   ly{~X  
appreciation 漲價   gz$=\=%>RL  
article of association 公司章程   0.Iw/e   
assessment 課稅   #4|?;C)u\  
assets 資產   UL{Xe&sT  
attorney fee 律師費   xXyzzr1[  
audit 審計   k1%Ek#5  
auditor 審計員   B'=*92i>S  
average 平均數   hup] Jk  
average cost 平均成本   ah}aL7dgO  
bad debt 壞賬   !Hgq7v ZG  
balance 餘額   )\s:.<?EQ  
balance sheet 資產負債表   SR\#>Qwx_  
bank account 銀行賬戶   ~fS#)X3 D  
bank balance 銀行結存   Xe*  L^8+  
bank charge 銀行手續費   '9b<r7\@  
bank deposit 銀行存款   b9:E0/6   
bank discount 銀行貼現   qC]D9 A  
bank draft 銀行匯票   OtnYv  
bank loan 銀行借款   (apAUIE  
bank overdraft 銀行透支   s SvQatwS  
bankers acceptance 銀行承兌   v_J p9  
bankruptcy 破產   m(&ZNZK  
bearer 持票人   5[I9/4,  
beneficiary 受益人   /.}&yRR  
bequest 遺產   fXL$CgXG\x  
bill 票據   #%x4^A9 q  
bill of exchange 匯票   lv{Qn~\y&  
bill of lading 提單    ) .#,1
 
bills discounted 貼現票據   ^&.F!  
bills payable 應付票據   tFb49zbk  
bills receivable 應收票據   *WOA",gZ  
board of directors 董事會   IoA"e@~t  
bonds 債券   <Q%o}m4Kt  
bonus 紅利    EI+.Q  
book value 賬面價值   '1bdBx\<.  
bookkeeper 簿記員   bluC P|  
bookkeeping 簿記   gBrI
qM i5  
branch office general ledger 支店往來賬戶   KUB"@wUr  
broker 經紀人   gB resHrlH  
brought down 接前   8)sqj=  
brought forward 接上頁   <}B]f1zX  
budget 預算   rs!J<CRq  
by-product 副產品   N>@AsI  
by-product sales 副產品銷售   [=XsI]B\  
capital 股本   :pOX,  
capital income 資本收益   x!W
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capital outlay 資本支出   XD*$$`+#  
capital stock 股本   Fnr*.k  
capital stock certificate 股票   l&E-H@Pe  
carried down 移後   "WK.sBFz4  
carried forward 移下頁   j b77uH_  
cash 現金   7+?  
cash account 現金賬戶   ~Fisno  
cash in bank 存銀行現金   .-nA#/2-  
cash on delivery 交貨收款   Ma_! 1Y  
cash on hand 庫存現金   +-xA/nU.c  
cash payment 現金支付   .w&{2,a3  
cash purchase 現購   '"=C^f  
cash sale 現沽   B<6*Ktc  
cashier 出?#123;員   hcM 0?=  
cashiers check 本票   (swP#t5S  
certificate of deposit 存款單折   ~Ge-7^Fo7  
certificate of indebtedness 借據   &oNy~l o  
certified check 保付支票   -O-_F6p'D  
certified public accountant 會計師   {T=I~#LjMI  
charges 費用   /k7`TUK  
charge for remittances 匯水手續費   S[*e K Z  
charter 營業執照   w_eLas%  
chartered accountant 會計師   g_.BJ>Uv  
chattles 動產   3wa }p^   
check 支票   t?{E_70W  
che stub 支票存根   Jw9|I)H  
closed account 己結清賬戶   TB1 1crE  
closing 結算   KXYq|w  
closing entries 結賬紀錄   ?6~RGg  
closing stock 期末存貨   !t[X/iu  
closing the book 結賬   4uDz=B+8y  
columnar journal 多欄日記賬   %z1WdiC  
combination 聯合   sL[,J[AN;  
commission 佣金   >m%\SuXq  
commodity 商品   HOXqIZN85  
common stock 普通股   7nfQ=?XNK  
company 公司   @;Yb6&I;  
compensation 賠償   c5^i5de  
compound interest 複利   &eyFApM[Z  
consignee 承銷人   vhdT"7`U  
consignment 寄銷   yQ6{-:`)  
consignor 寄銷人   \y#gh95  
consolidated balance sheet 合併資產負債表   A*E$_N  
consolidated profit and loss account 合併損益表   Jg|
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consolidation 合併   !P#lTyz  
construction cost 營建成本   :6Bk<  
construction revenue 營建收入   Xg#Dbf4  
contract 合同   SyX>zN!  
control account 統制賬戶   P4ot,Q4  
copyright 版權   fs7JA=?:   
corporation 公司   Cv~t~  
cost 成本   >:h 8T]F  
cost accounting 成本會計   +-`Q}~s+  
cost of labour 勞工成本   A10/"Ec<u  
cost of production 生產成本   Q]7r?nEEhW  
cost of manufacture 製造成本   xlS t  
cost of sales 銷貨成本   T3+h
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cost price 成本價格   )7[>/2aGd  
credit 貸方   JrS/"QSA  
credit note 收款通知單   v"=^?5B  
creditor 債權人   WWHT;ST  
crossed check 橫線支票   lv,8NmP5  
current account 往來活期賬戶   lOcvRF  
current asset 流動資產   HI)ks~E/  
current liability 流動負債   ($[pCdY  
current profit and loss 本期損益   \O72PC+  
debit 借方   44($a9oa2  
debt 債務   S\s1}`pNm  
debtor 債務人   6e
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deed 契據   vQYd!DSh  
deferred assets 遞延資產   d),@&MSN  
deferred liabilities 遞延負債   2}'&38wMT  
delivery 交貨   Cm(Hu  
delivery expense 送貨費   4|7L26,]5  
delivery order 出貨單   A:& `oJl  
demand draft 即期匯票   ` _[\j]  
demand note 即期票據   5|
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demurrage charge 延期費   !Kd/ lDY  
deposit 存款   nEyPNm)  
deposit slip 存款單   5|wQeosXxI  
depreciation 折舊   enK4`+.7  
direct cost 直接成本   JKGUg3\~  
direct labour 直接人工   *cq#>r
N  
director 董事   %nVnK6[sox  
discount 折扣    NM  
discount on purchase 進貨折扣   ;m{[9i`2  
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