[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。   l LBzY`j  
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acceptance 承兌   yP` K [/  
account 賬戶   f4 +P2j  
accountant 會計員   ^) `e}}  
accounting 會計   mL#$8wUdt{  
accounting system 會計制度   ;1_3E2E$  
accounts payable 應付賬款   I 5ZDP|  
accounts receivable 應收賬款   \?Xoa" ^  
accumulated profits 累積利益   e:N;Jx#  
adjusting entry ?#123;整記錄   Wi\k&V
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adjustment ?#123;整   \j.l1O  
administration expense 管理費用   f}.t  
advances 預付   heWQPM|s  
advertising expense 廣告費   ^, f^YL;  
agency 代理   "?iyvzo  
agent 代理人   M,oZ_tY%  
agreement 契約   G~_D'o<r  
allotments 分配數   i>-#QKqJ  
allowance 津貼   Tgla_sMb  
amalgamation 合併   y GmFi  
amortization 攤銷   ;Vf{3  
amortized cost 應攤成本   NCo!n$O1~  
annuities 年金   |v#D}E  
applied cost 已分配成本    O^
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applied expense 已分配費用   Bk5 ELf8pL  
applied manufacturing expense 己分配製造費用   S|6i] /  
apportioned charge 攤派費用   {z;K0  
appreciation 漲價   /Q89y[  
article of association 公司章程   X -=M>H^  
assessment 課稅   z7P~SM  
assets 資產   [yc7F0Aw  
attorney fee 律師費   VT ~%);.#  
audit 審計   &U([Wd?E2  
auditor 審計員   B o%Sl  
average 平均數   CQ{{J{pU"  
average cost 平均成本   yVKl%GO  
bad debt 壞賬   *c$UIg  
balance 餘額   gg#lI|  
balance sheet 資產負債表   7@k3-?q  
bank account 銀行賬戶   D=.Ob<m`Z  
bank balance 銀行結存   Ty7`&  
bank charge 銀行手續費   Gfy9YH~  
bank deposit 銀行存款   .SSyW
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bank discount 銀行貼現   /9Qr1@&v  
bank draft 銀行匯票   JFNjc:4{0  
bank loan 銀行借款   X1[zkb  
bank overdraft 銀行透支   \PG_i'R  
bankers acceptance 銀行承兌   ) jM-5}"  
bankruptcy 破產   4? rEO(SZ  
bearer 持票人  
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beneficiary 受益人   b J6 H6D>  
bequest 遺產   hl)jE 06  
bill 票據   ,":_CY4(  
bill of exchange 匯票   ^Q+z^zlC  
bill of lading 提單   ? s)6 YF  
bills discounted 貼現票據   bTAY5\wB  
bills payable 應付票據   -H|!
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bills receivable 應收票據   w?M"`O(  
board of directors 董事會    b=Ektq  
bonds 債券   ' eWG v  
bonus 紅利   n!Y}D:6c6  
book value 賬面價值   0=40}n&`  
bookkeeper 簿記員   L`9.Gf  
bookkeeping 簿記   ,4-],~T  
branch office general ledger 支店往來賬戶   RjrQDh|((  
broker 經紀人   #e@[{s7  
brought down 接前   & \"cV0  
brought forward 接上頁   MhD=\Lpj\  
budget 預算   vD/l`Ib:  
by-product 副產品   C58B(Ndo  
by-product sales 副產品銷售   +;oR_]l  
capital 股本   $DnR[V}rR!  
capital income 資本收益   wM-H5\9n  
capital outlay 資本支出   3.ShAL  
capital stock 股本   ,KPrUM}  
capital stock certificate 股票   VuK>lY&  
carried down 移後   uI9+@oV  
carried forward 移下頁   *o(bB!q"c  
cash 現金   7,uD7R_  
cash account 現金賬戶   \~U:k4  
cash in bank 存銀行現金   } ,Dk6w$  
cash on delivery 交貨收款   pY%KI  
cash on hand 庫存現金   ?hURNlR_Q  
cash payment 現金支付   i2[8^o`_  
cash purchase 現購   f3.oc9G  
cash sale 現沽   /,$V/q+  
cashier 出?#123;員   :eevc7  
cashiers check 本票   D})12qB;u9  
certificate of deposit 存款單折   bhsCeH  
certificate of indebtedness 借據   ;Cty"H,  
certified check 保付支票   *#?9@0b@  
certified public accountant 會計師   V<PH5'^$j  
charges 費用   dAOJ: @y  
charge for remittances 匯水手續費   wCj)@3F  
charter 營業執照   A4KkX  
chartered accountant 會計師   66_=b d(9  
chattles 動產   8&qtF.i-6  
check 支票   L(1}
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che stub 支票存根   K,*z8@  
closed account 己結清賬戶   6J$I8b#/  
closing 結算   $_\x}`c~.  
closing entries 結賬紀錄   fZnq5r
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closing stock 期末存貨   U5?QneK  
closing the book 結賬   M}=>~TA@  
columnar journal 多欄日記賬   5HY0 *\  
combination 聯合   ;!3: 3;  
commission 佣金   p^ OHLT  
commodity 商品   yGX5
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common stock 普通股   L E
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company 公司   zq3f@xOK  
compensation 賠償   TDy$Mv=y  
compound interest 複利   2zX9c<S=5  
consignee 承銷人   C!6D /S  
consignment 寄銷   t"MrrK>T  
consignor 寄銷人   ,*m|Lt%;R  
consolidated balance sheet 合併資產負債表   (rBYE[@,  
consolidated profit and loss account 合併損益表   ~Ra8(Koc D  
consolidation 合併   :$P1ps3B  
construction cost 營建成本   ^E+fmY2a  
construction revenue 營建收入   w2lO[o~x}  
contract 合同   GsiKL4|mj  
control account 統制賬戶   'UuHyC2Ha3  
copyright 版權   i]qxF&1  
corporation 公司   <P]%{msGH  
cost 成本   1v
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cost accounting 成本會計   s |o(~2j  
cost of labour 勞工成本   )YwLj&e4tf  
cost of production 生產成本   Tv~Ho&LS  
cost of manufacture 製造成本   `9\^.g)  
cost of sales 銷貨成本   ;Qc^xIPy  
cost price 成本價格   ]bstkf}~u  
credit 貸方   ;(K"w*  
credit note 收款通知單   q:vGGK^  
creditor 債權人   wk1/&  
crossed check 橫線支票   >CHb;*U  
current account 往來活期賬戶   3'SN0VL  
current asset 流動資產   !>GDp>0  
current liability 流動負債   BD]o+96qP  
current profit and loss 本期損益   gplrJaH@  
debit 借方   8cURYg6v  
debt 債務   > -(Zx  
debtor 債務人   )Z\Zw~L  
deed 契據   5%@~"YCo  
deferred assets 遞延資產   ,VzbKx,  
deferred liabilities 遞延負債   j
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delivery 交貨   {L7+lz  
delivery expense 送貨費   8u1?\ SYnb  
delivery order 出貨單   d-8{}Q  
demand draft 即期匯票   R+.kwq3CED  
demand note 即期票據   ,8!'jE[d  
demurrage charge 延期費   ? YluX  
deposit 存款   ob|^lAU  
deposit slip 存款單   {Wfwf  
depreciation 折舊   ~4mRm!DP  
direct cost 直接成本   z$M-UxY  
direct labour 直接人工   :dxKcg7  
director 董事   N0 mhgEA  
discount 折扣   )a%E $`  
discount on purchase 進貨折扣   ^}J,;Zhu5  
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