[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。   OqS!y( (  
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acceptance 承兌   7b08Lo7b  
account 賬戶   m5 sW68  
accountant 會計員   { i6L/U.  
accounting 會計   g_{N^wS  
accounting system 會計制度   @.$- ^-  
accounts payable 應付賬款   _BA; H+M  
accounts receivable 應收賬款   d)V8FX,t  
accumulated profits 累積利益   sgP{A}4
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adjusting entry ?#123;整記錄   D'u7"^=  
adjustment ?#123;整   ~C^:SND7  
administration expense 管理費用   vu@.;-2E%  
advances 預付   -5  
advertising expense 廣告費   qJT/48lf_  
agency 代理   [/q Bvuun  
agent 代理人   xi{r-D8Z  
agreement 契約   bwhH2^ !  
allotments 分配數   BFw_T3}zn  
allowance 津貼   D|Q7dI
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amalgamation 合併   ms5?^kS2O  
amortization 攤銷   Y!oLNGY
 
amortized cost 應攤成本   #S9J9k  
annuities 年金   y>w;'
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applied cost 已分配成本   Uc:NW   
applied expense 已分配費用   `XH0S`B  
applied manufacturing expense 己分配製造費用   b MD|  
apportioned charge 攤派費用   mrRid}2  
appreciation 漲價   2#:p:R8I>  
article of association 公司章程   @%x2d1FS  
assessment 課稅   <-?C\c~G@  
assets 資產   ]i(/T$?~  
attorney fee 律師費   =q]!"yU[d  
audit 審計   ,DE>:ARZ  
auditor 審計員   l+

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average 平均數   XfE9QA[  
average cost 平均成本   uarfH]T{  
bad debt 壞賬   L~t< 0\r  
balance 餘額   }NyQ<,+mq&  
balance sheet 資產負債表   bKmwXDv'  
bank account 銀行賬戶   ;$&\:-6A#  
bank balance 銀行結存   ^D +^~>f  
bank charge 銀行手續費   PlH~um[ J  
bank deposit 銀行存款   TyIjDG6tM  
bank discount 銀行貼現   tXtNK2-1  
bank draft 銀行匯票   I[k"I(  
bank loan 銀行借款   B2j1GJEO  
bank overdraft 銀行透支   ;DK%!."%  
bankers acceptance 銀行承兌   K [DpH&  
bankruptcy 破產   Jf?6y~X>Y  
bearer 持票人   & V>rq'~;  
beneficiary 受益人   -ymDRoi  
bequest 遺產   1b1Ab zN
 
bill 票據   3<W
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bill of exchange 匯票   <9ucpV  
bill of lading 提單   <$e|'}>A  
bills discounted 貼現票據   24#qg'  
bills payable 應付票據   NCkI[d]B@  
bills receivable 應收票據   _Z[0:4  
board of directors 董事會   <EUR:  
bonds 債券   h97#(_wV>  
bonus 紅利   #{|cSaX<  
book value 賬面價值   ;9OhK71}  
bookkeeper 簿記員   7C7.}U  
bookkeeping 簿記   $!>.h*np  
branch office general ledger 支店往來賬戶   1`7zYW&L  
broker 經紀人   4Wiy2  
brought down 接前   [y@*vQw  
brought forward 接上頁   * $f`ouJl  
budget 預算   lcZ.}   
by-product 副產品   o0C&ol_  
by-product sales 副產品銷售   * HKu%g  
capital 股本   d :';s~  
capital income 資本收益   &kIeW;X  
capital outlay 資本支出   :/|"db&`  
capital stock 股本   4c< s"2F  
capital stock certificate 股票   p5#x7*xR6  
carried down 移後   p@G7}'|eyA  
carried forward 移下頁   NV4g5)D&L  
cash 現金   %BGg?&  
cash account 現金賬戶   }aR
ib{L  
cash in bank 存銀行現金    VQ la.Y  
cash on delivery 交貨收款   'vBZh1`p  
cash on hand 庫存現金   !G;u )7'v  
cash payment 現金支付   g.Xk6"kO  
cash purchase 現購   .}!.4J%q2  
cash sale 現沽   N;|^C{uz  
cashier 出?#123;員   @[3c1B6K  
cashiers check 本票   uMg\s\Z  
certificate of deposit 存款單折   ,_3hbT8Q  
certificate of indebtedness 借據   T-%=t
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certified check 保付支票   !B3TLeh  
certified public accountant 會計師   )SmnLvL  
charges 費用   <:&vAX L  
charge for remittances 匯水手續費   27eG8  
charter 營業執照   5^Qa8yA>7  
chartered accountant 會計師   s7Agr!>f  
chattles 動產   C.j
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check 支票   d<a|dwAeh  
che stub 支票存根   ;>?h/tS6  
closed account 己結清賬戶   r9@=d  
closing 結算   ?mg@zq8  
closing entries 結賬紀錄   f4f2xe7\Q  
closing stock 期末存貨   G>V6{g2Q  
closing the book 結賬   X.t4;  
columnar journal 多欄日記賬   $"kPzo~B_  
combination 聯合   \~5|~|9<  
commission 佣金   A"V mxP  
commodity 商品   D!&(#Vl _  
common stock 普通股   hN-@_XSw<I  
company 公司   *HKw;I   
compensation 賠償   =5+*TL`  
compound interest 複利   $,4h\>1WP  
consignee 承銷人   TQ4@|S:OF  
consignment 寄銷   FO2e7p^Q  
consignor 寄銷人   I/f\m}}ba  
consolidated balance sheet 合併資產負債表   /}?7Eni  
consolidated profit and loss account 合併損益表   J$3g3% t  
consolidation 合併   @[n#-!i  
construction cost 營建成本   Y2 @8B6  
construction revenue 營建收入   bU! v  
contract 合同   X$Vi=fvt  
control account 統制賬戶   I_J&>}V'  
copyright 版權   ote,`h  
corporation 公司   &~,4$&_  
cost 成本   z]G|)16  
cost accounting 成本會計  
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cost of labour 勞工成本   g@`i7qN  
cost of production 生產成本   n<ZPWlJ  
cost of manufacture 製造成本   LIZB!S@V\  
cost of sales 銷貨成本   Zzlf1#26\  
cost price 成本價格   E#k{<LYI  
credit 貸方   ywa*?3?c  
credit note 收款通知單    0xB2  
creditor 債權人   wX,V:QE  
crossed check 橫線支票   3P cVE\GN  
current account 往來活期賬戶   S&-K!XyJ  
current asset 流動資產   vi,hWz8WB  
current liability 流動負債   xVm-4gB  
current profit and loss 本期損益   A lU^,X  
debit 借方   A]z*#+Sl  
debt 債務   -pu5O9 @  
debtor 債務人   O`5,L[i1y  
deed 契據   v4ot08 C  
deferred assets 遞延資產   C?<pD+]b_  
deferred liabilities 遞延負債   1+x" 5<(W  
delivery 交貨   Wq1>Bj$J8  
delivery expense 送貨費   X]0>0=^  
delivery order 出貨單   nr!N%Hi  
demand draft 即期匯票   O*EV~{ K  
demand note 即期票據   v,KKn\X  
demurrage charge 延期費   aB]0?C y9(  
deposit 存款   #.Rn6|V/4  
deposit slip 存款單   sXIYl% d  
depreciation 折舊   u!_l /'\  
direct cost 直接成本   %$!3Pbui  
direct labour 直接人工   'YL[s  
director 董事   Zj`WRH4  
discount 折扣    F!omkN  
discount on purchase 進貨折扣   !| cg=  
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