[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。   43 :X,\~)  
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acceptance 承兌   -tU'yKhn  
account 賬戶   9jGu}Vo  
accountant 會計員   8x
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accounting 會計   @'|~v<<WZ  
accounting system 會計制度   2 ? 4!K.  
accounts payable 應付賬款   .X;K%J2  
accounts receivable 應收賬款   HE\K@3-  
accumulated profits 累積利益   u]G\H!WkQ  
adjusting entry ?#123;整記錄   4 H&#q>  
adjustment ?#123;整   U%/+B]6jP  
administration expense 管理費用   f)<6  
advances 預付   0IWf!Sk ]  
advertising expense 廣告費   BL4-7  
agency 代理   A/?7w   
agent 代理人   iJ|uvPCE  
agreement 契約   UL9n-M=  
allotments 分配數   [.}oyz;}N  
allowance 津貼   7mfS*aCb  
amalgamation 合併   . 'yCw#f  
amortization 攤銷   ]JR +ayk7  
amortized cost 應攤成本   L4 l!96]a  
annuities 年金   nT)vNWT=  
applied cost 已分配成本   o<!?7g{  
applied expense 已分配費用   .o}v#W+st  
applied manufacturing expense 己分配製造費用   I*^Ta{j[  
apportioned charge 攤派費用   U`s{ Jm  
appreciation 漲價   W(/h Vt  
article of association 公司章程   lUMdrt0@z  
assessment 課稅   %N_%J
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assets 資產   FE;x8(;W8  
attorney fee 律師費   )=-szJjXZ  
audit 審計   ]
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auditor 審計員   ft Wv~Eh  
average 平均數   Yz93'HDB  
average cost 平均成本   AwF:Iu^3n  
bad debt 壞賬   ]J]h#ZH
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balance 餘額   {(?4!rh  
balance sheet 資產負債表   |e0`nn
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bank account 銀行賬戶  
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bank balance 銀行結存   uXl3k:_n  
bank charge 銀行手續費   j
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bank deposit 銀行存款   f`66h M[  
bank discount 銀行貼現   .5{ab\_af  
bank draft 銀行匯票   p{dj~
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bank loan 銀行借款   wwcBsJ1{  
bank overdraft 銀行透支   ku M$UYTTX  
bankers acceptance 銀行承兌  
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bankruptcy 破產   Srd4))2/0  
bearer 持票人   ,9 a  
beneficiary 受益人   |! "eWTJ  
bequest 遺產   I1&aM}y{G  
bill 票據   UkGCyGyZ[  
bill of exchange 匯票   B#1;r-^P<  
bill of lading 提單   (&x['IR  
bills discounted 貼現票據   X#;bh78&-  
bills payable 應付票據   "tpSg  
bills receivable 應收票據   UJ6v(:z<  
board of directors 董事會   Eu04e N  
bonds 債券   "@

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bonus 紅利   18:%~ >.!  
book value 賬面價值   ?=pT7M  
bookkeeper 簿記員   b5n'=doR/I  
bookkeeping 簿記   2^yU ~`#  
branch office general ledger 支店往來賬戶   #:%/(j  
broker 經紀人   Pj%|\kbNs  
brought down 接前   uWE^hz"  
brought forward 接上頁   mpJ#:}n  
budget 預算   6 3B?.  
by-product 副產品   ;i:d+!3XwC  
by-product sales 副產品銷售   RViuJ;  
capital 股本   U:_^#\p  
capital income 資本收益   0_t!T'jr7  
capital outlay 資本支出   +^T@sa`[I  
capital stock 股本   ^K@C"j?M/  
capital stock certificate 股票   y"w ShAR  
carried down 移後   @D
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carried forward 移下頁   R*r#E{!V;  
cash 現金   J5jvouR  
cash account 現金賬戶   FaJ&GOM,  
cash in bank 存銀行現金   xKp4*[}m  
cash on delivery 交貨收款   UW EV^ &"x  
cash on hand 庫存現金   JqiP>4Uwm^  
cash payment 現金支付   v|2T%y_ u  
cash purchase 現購   N ZSSg2TX#  
cash sale 現沽   uu687|P
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cashier 出?#123;員   GR32S=\  
cashiers check 本票   {Y9q[D'g.  
certificate of deposit 存款單折   Hj,A5#|=J  
certificate of indebtedness 借據   #Mw8^FST  
certified check 保付支票   2jhxQL  
certified public accountant 會計師   Q]>.b%s[  
charges 費用   )K
   
charge for remittances 匯水手續費   I~XSn>-H  
charter 營業執照   Z#\P&\`1z  
chartered accountant 會計師   D}/vLw:v  
chattles 動產   HHsmLo c4  
check 支票   &:)Wh[  
che stub 支票存根   U/NoP4~{  
closed account 己結清賬戶   #;nYg?d=  
closing 結算   +srGN5!  
closing entries 結賬紀錄   L;I]OC^J  
closing stock 期末存貨   JaGtsi9%.  
closing the book 結賬   G'A R`"F  
columnar journal 多欄日記賬   0"bcdG<}  
combination 聯合   @<&m|qtMsz  
commission 佣金   %bfQ$a:  
commodity 商品   [q #\D  
common stock 普通股   [hj6N*4 y  
company 公司   CzEd8jeh7  
compensation 賠償   kW&TJP+5*  
compound interest 複利   E~oOKQ5W  
consignee 承銷人   ^DwYOo2B  
consignment 寄銷   CizX<Cr}  
consignor 寄銷人   3/n5#&c\4  
consolidated balance sheet 合併資產負債表   }9fTF:P  
consolidated profit and loss account 合併損益表   e**qF=HCw  
consolidation 合併   [u*5z.^  
construction cost 營建成本   &KR X[2  
construction revenue 營建收入   ,DkNLE  
contract 合同   QMbOuw  
control account 統制賬戶   WI-1)1t  
copyright 版權   %8
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corporation 公司   "1M[5\Ax  
cost 成本   'SF<_aS(  
cost accounting 成本會計   NHZz _a=  
cost of labour 勞工成本   kpN)zxfk  
cost of production 生產成本   7O-x<P;  
cost of manufacture 製造成本   _zi|  
cost of sales 銷貨成本   @2 fg~2M1  
cost price 成本價格   f=K]XTw~  
credit 貸方   ut7zVp<"  
credit note 收款通知單   }S<2A7)el  
creditor 債權人   cHt#us  
crossed check 橫線支票   fS78>*K  
current account 往來活期賬戶   ._{H~R|  
current asset 流動資產   VS8Rx.?  
current liability 流動負債   ]-/VH
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current profit and loss 本期損益   ckE-",G  
debit 借方   _>X+ZlpU
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debt 債務   j\^CV?}sm'  
debtor 債務人   :^B1~p(?sK  
deed 契據   U|Ta4W`k\  
deferred assets 遞延資產   l]l'4@1   
deferred liabilities 遞延負債   4u})+2W  
delivery 交貨   7\Y0z  
delivery expense 送貨費   zue~ce73J  
delivery order 出貨單   vT,AMja  
demand draft 即期匯票   x-&@wMqkc  
demand note 即期票據   LuvY<~u  
demurrage charge 延期費   lchPpm9  
deposit 存款   IKilr'  
deposit slip 存款單   *mvlb (' &  
depreciation 折舊   ={@6{-tl  
direct cost 直接成本   V{3x!+q  
direct labour 直接人工   ]K,Tnyp  
director 董事   #fn)k1  
discount 折扣   A@{PZ   
discount on purchase 進貨折扣   _5Ct]vy  
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