[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。   ^`k;~4'd  
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acceptance 承兌   h,n}=g+?  
account 賬戶   ka6E s~  
accountant 會計員   NfnPXsad  
accounting 會計   *V4%&&{  
accounting system 會計制度   lV$CBS  
accounts payable 應付賬款   @<`V q  
accounts receivable 應收賬款   QO^V@" N  
accumulated profits 累積利益   'v9M``  
adjusting entry ?#123;整記錄   U8J9 #+:  
adjustment ?#123;整   n}t9Nf_  
administration expense 管理費用   ,H%[R+)  
advances 預付   h3-^RE5\`S  
advertising expense 廣告費   m2"wMt"*V  
agency 代理   uVKe?~RC  
agent 代理人   I=:"Fqj'N  
agreement 契約   xy b=7  
allotments 分配數   0N~kq-6.\  
allowance 津貼   {Wi*B(  
amalgamation 合併    $v #  
amortization 攤銷   / g{8  
amortized cost 應攤成本   OGIv".~s4  
annuities 年金   qS9<_if2  
applied cost 已分配成本   _GFh+eS}
 
applied expense 已分配費用   g?Tev^D  
applied manufacturing expense 己分配製造費用   Z,O*p,Gzn  
apportioned charge 攤派費用   kJpO0k9?eY  
appreciation 漲價   <b.p/uA  
article of association 公司章程   jXLd#6  
assessment 課稅   n}_}#(a  
assets 資產   l5.k2{'  
attorney fee 律師費   g$^-WmX\m  
audit 審計   ^ghYi|kQq  
auditor 審計員   lg8@^Pm$r;  
average 平均數   !y B4;f$  
average cost 平均成本   AH:uG#  
bad debt 壞賬   tjt^R$[@  
balance 餘額   jU~ x^Y  
balance sheet 資產負債表   :L@n(buRN  
bank account 銀行賬戶   H`'a|Y  
bank balance 銀行結存   LRts W(A/  
bank charge 銀行手續費   `FQ]ad Fz  
bank deposit 銀行存款   _dRB=bl"O  
bank discount 銀行貼現   pZ}B/j  
bank draft 銀行匯票   g4b#U\D@)/  
bank loan 銀行借款   ,h*N9}xYTi  
bank overdraft 銀行透支   l)*(UZ"  
bankers acceptance 銀行承兌   ?&;_>0P  
bankruptcy 破產   Ak,JPzT  
bearer 持票人   (Hj[9[=  
beneficiary 受益人    5{oc  
bequest 遺產   n@x
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bill 票據   %4),P(4 N  
bill of exchange 匯票   nj:w1E/R  
bill of lading 提單   eG1V:%3  
bills discounted 貼現票據   "gJ.mhHX  
bills payable 應付票據   8-NycG&)  
bills receivable 應收票據   Yj1|]i5b  
board of directors 董事會   Vy
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bonds 債券   Yi?bY  
bonus 紅利   @B(oq1i@  
book value 賬面價值   tiE|%jOzt  
bookkeeper 簿記員   +^+'.xQ  
bookkeeping 簿記   xi(1H1KN5B  
branch office general ledger 支店往來賬戶   P*BRebL:  
broker 經紀人   aq N{@|  
brought down 接前   \? )S{  
brought forward 接上頁   +T@BOYhgq  
budget 預算   0t%]z!  
by-product 副產品   ,wes
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by-product sales 副產品銷售   G@#lf@M
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capital 股本   D\&S {  
capital income 資本收益   o=_7KWOA  
capital outlay 資本支出   +1YEOOfVY  
capital stock 股本   q vSYrnpn  
capital stock certificate 股票   PXYLLX\3  
carried down 移後   myR{}G  
carried forward 移下頁   =~hb&  
cash 現金   :>{!%-1Z  
cash account 現金賬戶   0(wu  
cash in bank 存銀行現金   n}.e(z_"  
cash on delivery 交貨收款   qWheoyAB  
cash on hand 庫存現金   G|f9l?p  
cash payment 現金支付   `6)Qi*Z  
cash purchase 現購   RB+Jp  
cash sale 現沽   olv?$]  
cashier 出?#123;員   k3q QU)  
cashiers check 本票   (cOe*>L;  
certificate of deposit 存款單折   up'`
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certificate of indebtedness 借據   H?];8wq$G  
certified check 保付支票   Pgr2S I  
certified public accountant 會計師   rZ `1G  
charges 費用   KhfADqji|  
charge for remittances 匯水手續費   h'-4nu;*  
charter 營業執照   
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chartered accountant 會計師   ;7z6B|8  
chattles 動產   P-Y_$Nv0g  
check 支票   Fb(@i  
che stub 支票存根   t<Yi!6  
closed account 己結清賬戶   GLtd<M"  
closing 結算   )~wKRyQff  
closing entries 結賬紀錄   #j
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closing stock 期末存貨   ZQE1]ht  
closing the book 結賬   cZxY,UvYa  
columnar journal 多欄日記賬   ;zJb("n  
combination 聯合   F)hj\aHm k  
commission 佣金   q k^FyZ<  
commodity 商品   > ;I8w(  
common stock 普通股   4n1g4c-   
company 公司   ZX:rqc  
compensation 賠償   UmWXv#q\l  
compound interest 複利   <3{MS],<<  
consignee 承銷人   ~gd #cL%  
consignment 寄銷   (0NffM1  
consignor 寄銷人   Q 84t=  
consolidated balance sheet 合併資產負債表   nU>P%|loXx  
consolidated profit and loss account 合併損益表   g4h{dFb|_  
consolidation 合併   6/8K2_UeoW  
construction cost 營建成本   G^W0!
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construction revenue 營建收入   '%rT]u3U  
contract 合同   OKMdyyO<l  
control account 統制賬戶   }CBQdH&g;  
copyright 版權   Y.Zd_,qy  
corporation 公司   "V>}-G&  
cost 成本   tr<fii3<  
cost accounting 成本會計   k)n b<JW|r  
cost of labour 勞工成本   v]V N'Hs?  
cost of production 生產成本   8D )nM|  
cost of manufacture 製造成本   $CEdJ+0z  
cost of sales 銷貨成本   &!CVF  
cost price 成本價格   y8~OkdlN#  
credit 貸方   ~9+01UU^  
credit note 收款通知單   U*r54
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creditor 債權人   " !EnQB=  
crossed check 橫線支票   w[-)c6JyE  
current account 往來活期賬戶   ;Sivu-%  
current asset 流動資產   M 5sk
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current liability 流動負債   _&/`-"3y  
current profit and loss 本期損益   src9EeiV  
debit 借方   AabQ)23R2  
debt 債務   4?+K `  
debtor 債務人   = J;I5:J  
deed 契據   s=n4'`y1  
deferred assets 遞延資產   lr>NG,N  
deferred liabilities 遞延負債   h:8P9WhWF  
delivery 交貨   d-~V.  
delivery expense 送貨費   t<Acq07  
delivery order 出貨單   B"&-) (  
demand draft 即期匯票    #%;Uh  
demand note 即期票據    :RnUNz  
demurrage charge 延期費   u8zL[]>  
deposit 存款   Uqel UL}  
deposit slip 存款單   zzf@U &x<  
depreciation 折舊   xQ FY/Z  
direct cost 直接成本   7\ _MA!:<  
direct labour 直接人工   64?HqO 6(  
director 董事   hU$o^ ICH  
discount 折扣   uBRlvNJ  
discount on purchase 進貨折扣   @ 8H$  
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