[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]~$AaNq  
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acceptance 承兌   h.kjJF  
account 賬戶   1\nzfxx
 
accountant 會計員   Y(gai?  
accounting 會計   RDEK=^J  
accounting system 會計制度   @r(3   
accounts payable 應付賬款   4gZ)9ya  
accounts receivable 應收賬款   {7%(m|(  
accumulated profits 累積利益   0[ (kFe  
adjusting entry ?#123;整記錄   _%#Uh#7P$  
adjustment ?#123;整   btBu[;  
administration expense 管理費用   Q{CRy-h
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advances 預付   15OzO.Ud  
advertising expense 廣告費   1 hD(l6tG@  
agency 代理   x=kJlGT  
agent 代理人   .9?GKD  
agreement 契約   q/ (h{cq  
allotments 分配數   204"\mv  
allowance 津貼   E<7$!P=z`  
amalgamation 合併   (LJ7xoJ^  
amortization 攤銷   ?Ezy0>j  
amortized cost 應攤成本   4p
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annuities 年金   u?F.%j-  
applied cost 已分配成本   iJ @p:  
applied expense 已分配費用   Wevd6)\  
applied manufacturing expense 己分配製造費用   |9X2AS Qu  
apportioned charge 攤派費用  
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appreciation 漲價   G
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article of association 公司章程   q(A_k+NL  
assessment 課稅   ^f9@=I  
assets 資產   \:+ NVIN  
attorney fee 律師費   q
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audit 審計   + R~!G  
auditor 審計員   q_98=fyE6  
average 平均數   Q<KF<K'0hg  
average cost 平均成本   %(]B1Zg6,  
bad debt 壞賬   YL78c
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balance 餘額   L >)|l  
balance sheet 資產負債表   #Nad1C/]  
bank account 銀行賬戶   uGHM ]"!)  
bank balance 銀行結存   yXqC  
bank charge 銀行手續費   H)CoByaj  
bank deposit 銀行存款   Z#D*HAd`  
bank discount 銀行貼現   z?F`)}  
bank draft 銀行匯票   f1sp6S0V\  
bank loan 銀行借款   3Tp8t6*nL  
bank overdraft 銀行透支   2EYWX!Bx  
bankers acceptance 銀行承兌   fRq+pUxU  
bankruptcy 破產   G~ LQM  
bearer 持票人   &N]e pV>  
beneficiary 受益人   u%Mo.<P I  
bequest 遺產   'Gamb+[  
bill 票據   PZO.$'L|7  
bill of exchange 匯票   k'+y  
bill of lading 提單   Zj_2B_|WN#  
bills discounted 貼現票據   gZBKe!@a|  
bills payable 應付票據   -yb7s2o  
bills receivable 應收票據   TK%q} bK,  
board of directors 董事會  
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bonds 債券   '-Oh$hqCx|  
bonus 紅利   *ae)<l3v  
book value 賬面價值   ]&9=f#k%  
bookkeeper 簿記員   2#
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bookkeeping 簿記   _+H $Pa}?  
branch office general ledger 支店往來賬戶   \RRSrPLd-  
broker 經紀人   UZmo?&y  
brought down 接前   eW8{],B  
brought forward 接上頁   (44L8)I.D  
budget 預算   rixVIfVF  
by-product 副產品   Q7{{r&|t&  
by-product sales 副產品銷售   C'{B  
capital 股本   qg|ark*1u  
capital income 資本收益   W~a
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capital outlay 資本支出   ecO$L<9>  
capital stock 股本  
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capital stock certificate 股票   >< P<k&  
carried down 移後   @&%/<|4P5  
carried forward 移下頁   /-t!)_zvw  
cash 現金   3<N2ehi?  
cash account 現金賬戶   2J%L%6z8~  
cash in bank 存銀行現金   G)c+GoK  
cash on delivery 交貨收款   y7+n*|H  
cash on hand 庫存現金   5rc3jIXc{|  
cash payment 現金支付   9a_UxF+6/  
cash purchase 現購   y?A*$6  
cash sale 現沽   GN=8;Kq%  
cashier 出?#123;員   ?L H[,8z  
cashiers check 本票   }Kp$/CYd  
certificate of deposit 存款單折   +nim47  
certificate of indebtedness 借據   lj:.}+]r  
certified check 保付支票   dw!Xt@,[g{  
certified public accountant 會計師   EwgNd Gcj  
charges 費用   eibkG  
charge for remittances 匯水手續費   bv7xh* /  
charter 營業執照   't cve2Tt  
chartered accountant 會計師   CfD4m,6  
chattles 動產   ShvC4Xb 0  
check 支票   q?)5yukeF  
che stub 支票存根   .I
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closed account 己結清賬戶   ZX.,<vumSy  
closing 結算   6ecx!u
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closing entries 結賬紀錄   7y42)X  
closing stock 期末存貨   1zw,;m n  
closing the book 結賬   9}Za_ZgG  
columnar journal 多欄日記賬   {7MY*&P$,  
combination 聯合   x\yr~$}(J  
commission 佣金   59v=\; UI  
commodity 商品   "Mv^S
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common stock 普通股   R
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company 公司   u,}>I%21  
compensation 賠償   \ bWy5/+  
compound interest 複利   Io>U-Zd\>  
consignee 承銷人   c&aqN\'4"  
consignment 寄銷   rc7c$3#X  
consignor 寄銷人   $}5M`p\&C  
consolidated balance sheet 合併資產負債表   xDSiTp=)O  
consolidated profit and loss account 合併損益表  
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consolidation 合併   4>fj@X(3  
construction cost 營建成本   qu]a+cYY  
construction revenue 營建收入   d{) =E8wE  
contract 合同   "LW\osjen  
control account 統制賬戶   zV;NRf) 9.  
copyright 版權   )56L`5#tS  
corporation 公司   zlTLp-^Y  
cost 成本   b"`fS`@/MW  
cost accounting 成本會計   H!,V7R  
cost of labour 勞工成本   mo=@Zt  
cost of production 生產成本   nw_|W)JVQ  
cost of manufacture 製造成本   +ut%C.1  
cost of sales 銷貨成本   dl |$pm@x  
cost price 成本價格   N1'Yo:_A  
credit 貸方   \$t{K  
credit note 收款通知單   qoZAZ&|HI  
creditor 債權人   p]Qe5@NT  
crossed check 橫線支票   1rU\ !GfR  
current account 往來活期賬戶   I$)9T^Ra  
current asset 流動資產   gvo5^O+)HH  
current liability 流動負債   kkj@!1q(wO  
current profit and loss 本期損益   %u<r_^w5  
debit 借方   K;s`  
debt 債務   /X#OX8gb]  
debtor 債務人   z&um9rXR  
deed 契據   jv1p'qs4  
deferred assets 遞延資產   &9.3-E47*  
deferred liabilities 遞延負債   O8rd*+  
delivery 交貨   N[O_}_  
delivery expense 送貨費   @y0kX<M  
delivery order 出貨單   Q&%gpa).W  
demand draft 即期匯票   KBI1t$  
demand note 即期票據   |8x_Av0  
demurrage charge 延期費   E)X_  
deposit 存款   ]^{5`  
deposit slip 存款單   LUz`P6  
depreciation 折舊   '=Jz}F <  
direct cost 直接成本   {4p7r7n'  
direct labour 直接人工   qEdY]t   
director 董事   6(1 & 6|o3  
discount 折扣   je>gT`8  
discount on purchase 進貨折扣   r8F
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