[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。   ON :t"z5  
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acceptance 承兌   17LhgZs&  
account 賬戶   m{\ & k  
accountant 會計員   ?:(y  
accounting 會計   m2(>KMbi  
accounting system 會計制度   l5[5Y6c>  
accounts payable 應付賬款   to={q CqU  
accounts receivable 應收賬款   yPN'@{ 5#  
accumulated profits 累積利益   F9K%f&0
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adjusting entry ?#123;整記錄   M<vPE4TIr*  
adjustment ?#123;整   NXW*{b  
administration expense 管理費用   WR;1  
advances 預付   K@JZ$  
advertising expense 廣告費   FY1iY/\Cn  
agency 代理   GEc6;uz<  
agent 代理人   @-U\!Tf  
agreement 契約   >Bt82ibN  
allotments 分配數   P`Np+E#I  
allowance 津貼   u#0snw~)/  
amalgamation 合併   02;jeZ#z  
amortization 攤銷   V=O52?8  
amortized cost 應攤成本   ~iL^KeAp   
annuities 年金   UcRP/LR%C  
applied cost 已分配成本   kK6OZhLH  
applied expense 已分配費用   VD;*UkapZx  
applied manufacturing expense 己分配製造費用   &V].,12x  
apportioned charge 攤派費用   Pfd1[~,  
appreciation 漲價   @!8aZB3odt  
article of association 公司章程  
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assessment 課稅   LrB 0x>  
assets 資產   8=8hbdy;  
attorney fee 律師費   5ZCu6A  
audit 審計   iq#{*:1  
auditor 審計員   UP
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average 平均數   h4Crq Yxa_  
average cost 平均成本   19!?oeOU  
bad debt 壞賬   b^o4Q[  
balance 餘額   cgnNO&  
balance sheet 資產負債表   6u[fCGi%  
bank account 銀行賬戶   56v G R(  
bank balance 銀行結存   'VDWJTia  
bank charge 銀行手續費   Cf% qa
p#  
bank deposit 銀行存款   i8]EIXbMX  
bank discount 銀行貼現   8Fn\ycX#"l  
bank draft 銀行匯票   Ji4p6$ .j-  
bank loan 銀行借款   n]%-2`}(  
bank overdraft 銀行透支   f ,F X# _4  
bankers acceptance 銀行承兌   Vk2$b{VdF  
bankruptcy 破產   je] DR~  
bearer 持票人   D"7}&Ry:  
beneficiary 受益人   1`cH EAa  
bequest 遺產   {6i|"5_j  
bill 票據   eqx }]#  
bill of exchange 匯票   i]8O?Ab>?  
bill of lading 提單   JZ5k3#@e  
bills discounted 貼現票據   J
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bills payable 應付票據   FI.te3i?7  
bills receivable 應收票據   u]p21)m$x  
board of directors 董事會   waMF~#PJlt  
bonds 債券   AwM`[`R
eE  
bonus 紅利   n`Q@<op  
book value 賬面價值   j G8;p41  
bookkeeper 簿記員   'zyw-1  
bookkeeping 簿記   ?ZF):}rvZ  
branch office general ledger 支店往來賬戶  
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broker 經紀人   1J?v\S$ma`  
brought down 接前   9+ 'i(q z  
brought forward 接上頁   Sd7jd?#9'  
budget 預算   {j2V k)\[i  
by-product 副產品   H:fKv7XL  
by-product sales 副產品銷售   hU?DLl:bXF  
capital 股本   JT+c7W7  
capital income 資本收益   K_i|cYGV  
capital outlay 資本支出   ww2mL <B  
capital stock 股本   \YP,}_~  
capital stock certificate 股票   wQxI({k@  
carried down 移後   hD6
BP  
carried forward 移下頁   
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cash 現金   uwwR$ (\7  
cash account 現金賬戶  
L2H  
cash in bank 存銀行現金   Tzq@ic#!B  
cash on delivery 交貨收款   sJ6.3= c  
cash on hand 庫存現金   QiK>]xJ'  
cash payment 現金支付   yw1&I^7  
cash purchase 現購   8Qvs\TY  
cash sale 現沽   %>+uEjbT  
cashier 出?#123;員   X%Ok ">  
cashiers check 本票   Y
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certificate of deposit 存款單折   0|&@)`  
certificate of indebtedness 借據   =?5)M_6)  
certified check 保付支票   p-4$)w~6i  
certified public accountant 會計師   +O}Ik.w  
charges 費用   rc_m{.b  
charge for remittances 匯水手續費   Z?
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charter 營業執照   HTQZIm  
chartered accountant 會計師   .}IW!$ dq  
chattles 動產   q/O2E<=w*c  
check 支票   ON2o^-%=  
che stub 支票存根   HP# SR ';E  
closed account 己結清賬戶   Af3|l  
closing 結算   [
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closing entries 結賬紀錄   =AIts[!qd  
closing stock 期末存貨   9q'9i9/3d  
closing the book 結賬   VLuHuih  
columnar journal 多欄日記賬   !"^Zr]Qt+\  
combination 聯合   -.Wcz|  
commission 佣金   CG1MT(V7?  
commodity 商品   )Q2IYCj{  
common stock 普通股   fyQO F ItM  
company 公司   yE}\4_0I/  
compensation 賠償   y4-kuMYR  
compound interest 複利   #Oka7.yz  
consignee 承銷人   .psb#4  
consignment 寄銷   RpJ7.  
consignor 寄銷人   'Lu<2=a~  
consolidated balance sheet 合併資產負債表   e=i X]%^  
consolidated profit and loss account 合併損益表   ~[;r) g\  
consolidation 合併   7FC!^)x1  
construction cost 營建成本   Qs1p  
construction revenue 營建收入   56;u7  
contract 合同   dl4n-*h  
control account 統制賬戶   L FWp}#%  
copyright 版權   ^{M$S0g|N  
corporation 公司   64B.7S88  
cost 成本   Sn nfU  
cost accounting 成本會計   b A+_/1C  
cost of labour 勞工成本   LG[N\%<!H  
cost of production 生產成本   9$)&b\D  
cost of manufacture 製造成本   63l3WvoK  
cost of sales 銷貨成本   }e\"VhAl/  
cost price 成本價格   M9iX_4  
credit 貸方   h>pu^ `hk  
credit note 收款通知單   ZJDV'mC}  
creditor 債權人    2%@tnk|@  
crossed check 橫線支票   C19N 0=  
current account 往來活期賬戶   M%E<]H2;S  
current asset 流動資產   DQ.
4b  
current liability 流動負債   x,gk]
Cf  
current profit and loss 本期損益   n0KpKH<&  
debit 借方   Fm`*j/rq
 
debt 債務   T]th3*  
debtor 債務人   XvI~"}  
deed 契據   Skr(C5T  
deferred assets 遞延資產   +>PsQ^^x  
deferred liabilities 遞延負債   UT;%I_i!'  
delivery 交貨   7_\ G|Zd  
delivery expense 送貨費   x?S86,RW  
delivery order 出貨單   s#^0[ Rt  
demand draft 即期匯票   iT'doF  
demand note 即期票據   h*Fv~j'p  
demurrage charge 延期費   9&s b,^4  
deposit 存款   z|pt)Xl  
deposit slip 存款單   :E9pdx+  
depreciation 折舊  
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direct cost 直接成本   M-@RgWvF  
direct labour 直接人工   _=HaE&  
director 董事   u+8"W[ZULq  
discount 折扣   |]G%b[
 
discount on purchase 進貨折扣   /@\`Ibe  
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