[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。   XS9k&~)*  
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acceptance 承兌   ;TmwIZ  
account 賬戶   ]_d(YHYf  
accountant 會計員   kC|tv{g#>  
accounting 會計   '9au
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accounting system 會計制度   !\y_ik  
accounts payable 應付賬款   k49CS*I  
accounts receivable 應收賬款   -jC. dz  
accumulated profits 累積利益   o"Ef>5N  
adjusting entry ?#123;整記錄   3WPMS/  
adjustment ?#123;整   (`3Bi]7  
administration expense 管理費用   "^_p>C)T  
advances 預付   K W04  
advertising expense 廣告費   L2{tof  
agency 代理   .a=M@;p  
agent 代理人   4$IPz7  
agreement 契約   H1\~T  
allotments 分配數   `~@BU  
allowance 津貼   oVl:./(IB  
amalgamation 合併   >GT0x  
amortization 攤銷   8"oS1W  
amortized cost 應攤成本   a2dF(H  
annuities 年金   WgE~H)_%  
applied cost 已分配成本   *>_:E6)  
applied expense 已分配費用   5U1@wfKE3>  
applied manufacturing expense 己分配製造費用   YI%7#L7C  
apportioned charge 攤派費用   JFYeOmR+l  
appreciation 漲價   71K6] ~<  
article of association 公司章程   $|(roC(  
assessment 課稅   . s? ''/(  
assets 資產   Kwh3SU=L}  
attorney fee 律師費   1O(fI|gc
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audit 審計   QREIr |q'  
auditor 審計員   Yo7ctwzdH;  
average 平均數   %NeKDE  
average cost 平均成本   kZz;l(?0  
bad debt 壞賬   E8%O+x}  
balance 餘額   i.F[.-.  
balance sheet 資產負債表   qmxkmO+Qur  
bank account 銀行賬戶   '?3Hy|}  
bank balance 銀行結存   4RTEXoXs  
bank charge 銀行手續費   c%xxsq2n  
bank deposit 銀行存款   OEB_LI'  
bank discount 銀行貼現   W!IK>IW"  
bank draft 銀行匯票   'J!P:.=a>  
bank loan 銀行借款   [W^6=7EO  
bank overdraft 銀行透支   yD(/y"P,9  
bankers acceptance 銀行承兌   ^gb2=gWZ<  
bankruptcy 破產   ;yHA. }  
bearer 持票人   /3Se*"u  
beneficiary 受益人   {_k 6t  
bequest 遺產   \BJnJk!%  
bill 票據   kx'6FkZPIr  
bill of exchange 匯票   $#KSvo{otI  
bill of lading 提單   /8Vh G|Wb  
bills discounted 貼現票據   YJ
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bills payable 應付票據   @&,r|-  
bills receivable 應收票據   6GJ?rE E/  
board of directors 董事會   u=ENf1{ $>  
bonds 債券   }O o  
bonus 紅利   hfEGkaV._3  
book value 賬面價值   1 #EmZ{*  
bookkeeper 簿記員   (%I`EAR  
bookkeeping 簿記   g1&GX(4[  
branch office general ledger 支店往來賬戶   oxGOn('  
broker 經紀人   Ma{|+\Q.Z  
brought down 接前   + FL
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brought forward 接上頁   !3HMGzt  
budget 預算   yP-.8[;  
by-product 副產品   &<!I]:Y  
by-product sales 副產品銷售   V]vk9M2q[l  
capital 股本   3!Bekn]  
capital income 資本收益   [$] JvF  
capital outlay 資本支出   hTg%T#m  
capital stock 股本   R \`,Q'3  
capital stock certificate 股票   ]^j)4us  
carried down 移後   zH|!O!3"4  
carried forward 移下頁   *a$z!Ma3h  
cash 現金   JNMZn/  
cash account 現金賬戶   gVZ~OcB!W  
cash in bank 存銀行現金   NINyg"g<  
cash on delivery 交貨收款   6'qs=Ql  
cash on hand 庫存現金   lHP[WO  
cash payment 現金支付   u
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cash purchase 現購   lW>bXC  
cash sale 現沽   yq;gBIiZ  
cashier 出?#123;員   C:P,q6  
cashiers check 本票   1lMU('r%  
certificate of deposit 存款單折   4;&(  
certificate of indebtedness 借據   Dk[[f<H_{  
certified check 保付支票   OFDPtJwV  
certified public accountant 會計師   Bd\p!f<  
charges 費用   d]a*)m&  
charge for remittances 匯水手續費   ?[VS0IBS  
charter 營業執照   q$H'u[KQ06  
chartered accountant 會計師   #kV=;(lq  
chattles 動產   \W*ouH  
check 支票   a2p<HW;)m  
che stub 支票存根   L TO1LAac  
closed account 己結清賬戶   N^`F_R1Z  
closing 結算   9nd'"$  
closing entries 結賬紀錄   'f5,%e2#  
closing stock 期末存貨   tK]r>?Y\  
closing the book 結賬   &|gn%<^  
columnar journal 多欄日記賬   wAy;ZNu  
combination 聯合   /4=O^;  
commission 佣金   8|i&Gbw+  
commodity 商品   4}?Yp e-  
common stock 普通股   )8e_<^M  
company 公司   gbKms;:  
compensation 賠償   h^[K= J  
compound interest 複利   - d>)  
consignee 承銷人   0~^opNR  
consignment 寄銷   <K 4zH<y  
consignor 寄銷人   *[_?4*F  
consolidated balance sheet 合併資產負債表   )7J@A%u  
consolidated profit and loss account 合併損益表   E#_}y}7JY  
consolidation 合併   4Jo:^JV  
construction cost 營建成本   yQCf n1a)  
construction revenue 營建收入   rF 7EO%,  
contract 合同   (5'qEi ea  
control account 統制賬戶   )e{~x u  
copyright 版權   v\f 41M7D  
corporation 公司   rEZa%)XJ  
cost 成本   l} h<2  
cost accounting 成本會計   (MbI8B>  
cost of labour 勞工成本   <PJwBA%{  
cost of production 生產成本   i}M&1
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cost of manufacture 製造成本   3QGg;
  
cost of sales 銷貨成本   3pq&TYQU  
cost price 成本價格   }R.cqk\qa^  
credit 貸方   t5e%"}>7H  
credit note 收款通知單   6C)  G  
creditor 債權人   S{J$[!F  
crossed check 橫線支票   )S>~h;  
current account 往來活期賬戶   xB 4A"|  
current asset 流動資產   >dZ x+7  
current liability 流動負債   HtS:'~DYo  
current profit and loss 本期損益   !y?g$e`  
debit 借方    l
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debt 債務   uKtrG,/ p  
debtor 債務人   o),i2  
deed 契據   ]y!|x_5c3  
deferred assets 遞延資產   0 UlaB sv  
deferred liabilities 遞延負債   GD.mB[f*  
delivery 交貨   aoMQ_@0  
delivery expense 送貨費   Yc\;`C  
delivery order 出貨單   UAH} ])U  
demand draft 即期匯票   %n!s{5:F  
demand note 即期票據   _.wLQL~y  
demurrage charge 延期費   O/l|\n  
deposit 存款   #p*OLQ3~  
deposit slip 存款單   '{U56^b]  
depreciation 折舊   O,:ent|  
direct cost 直接成本   i>0I '~V  
direct labour 直接人工   _Z5l Nu  
director 董事   A-.j v  
discount 折扣   6}{2W<  
discount on purchase 進貨折扣   PX(Gx%s|  
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