[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。   iB5Se  
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acceptance 承兌   L%JmdY;  
account 賬戶   ZWSYh>"  
accountant 會計員   Y75,{1\l0  
accounting 會計   S0Y$$r  
accounting system 會計制度   Vj"B#  
accounts payable 應付賬款   BUcze\+  
accounts receivable 應收賬款   ~8Z0{^  
accumulated profits 累積利益   pRj1b^F5y  
adjusting entry ?#123;整記錄   fNx3\<~V=  
adjustment ?#123;整   6nRD:CH)X  
administration expense 管理費用   i1?H*:]  
advances 預付   ;p#)z/zZ  
advertising expense 廣告費   1G+42>?<1  
agency 代理   >_]j{}~\k  
agent 代理人   b{t'Doe  
agreement 契約   0>m-J  
allotments 分配數   g Xvuv^  
allowance 津貼   "el}@  
amalgamation 合併   M:qeqn+  
amortization 攤銷   AjK'P<:/  
amortized cost 應攤成本   *O|Z[>  
annuities 年金   X/
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applied cost 已分配成本   k Q~*iY  
applied expense 已分配費用   Qe=!'u.nL  
applied manufacturing expense 己分配製造費用   0t1WvW  
apportioned charge 攤派費用   &/4W1=>(  
appreciation 漲價   hX]vZR&R  
article of association 公司章程   wg*2mo  
assessment 課稅   J]~LmSh  
assets 資產   ^ e>`ob  
attorney fee 律師費   Dm[4`p@IY\  
audit 審計   &V[m{.  
auditor 審計員   }}v;V *_V  
average 平均數   ZUb6d*B  
average cost 平均成本   41WnKz9c  
bad debt 壞賬   e@6<mir[4  
balance 餘額   XFPWW,  
balance sheet 資產負債表   eqQAst#~  
bank account 銀行賬戶   :~pPB#)nk  
bank balance 銀行結存   aO?(ZL  
bank charge 銀行手續費   /v E>*x  
bank deposit 銀行存款   G_g~-[O  
bank discount 銀行貼現   } N1Z7G  
bank draft 銀行匯票   _YY:}'+  
bank loan 銀行借款   i3*S`/]p  
bank overdraft 銀行透支   iNgHx[*?  
bankers acceptance 銀行承兌   jAmAT/1  
bankruptcy 破產   !L+*.k:  
bearer 持票人   GmB7@-[QA%  
beneficiary 受益人   AW4N#gt8',  
bequest 遺產   9Nglt3J
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bill 票據   2Tt@2h_L  
bill of exchange 匯票   EaG3:<>J  
bill of lading 提單   S,EXc^
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bills discounted 貼現票據   74rz~ZM 5  
bills payable 應付票據   &+=A;Y)  
bills receivable 應收票據   ~fn2B  
board of directors 董事會   iK1<4
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bonds 債券    ;OQ{  
bonus 紅利   G:$wdT(u  
book value 賬面價值   v&%GK5j7O  
bookkeeper 簿記員   ad8kUHf  
bookkeeping 簿記   [XjJsk,  
branch office general ledger 支店往來賬戶   nk]jIRy^T  
broker 經紀人   ^_r8R__S:  
brought down 接前   DHJh.Y@H  
brought forward 接上頁   s!``OyI/Z  
budget 預算   <P7f\$o~  
by-product 副產品    z@^l1)m  
by-product sales 副產品銷售   9`+c<j4/B  
capital 股本   n|Vs27  
capital income 資本收益   d {a^  
capital outlay 資本支出   bN@V=C3  
capital stock 股本   >Qz#;HI
 
capital stock certificate 股票   .HF+JHIUu  
carried down 移後   mF[w-<:.d  
carried forward 移下頁   &aldnJ  
cash 現金   9~bje^M  
cash account 現金賬戶   bWo-( qxq  
cash in bank 存銀行現金   :bFmw d
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cash on delivery 交貨收款   xWD=",0+  
cash on hand 庫存現金   @dV'v{:,  
cash payment 現金支付   0:R}  
cash purchase 現購   2f16 /0J@  
cash sale 現沽   UMuqdLaT9  
cashier 出?#123;員   ~cVFCM  
cashiers check 本票   6]rIYc[,  
certificate of deposit 存款單折   }9 N, +*  
certificate of indebtedness 借據   jzSh|a9_  
certified check 保付支票   Tk9u+;=6$  
certified public accountant 會計師   o-Pa3L=  
charges 費用   ;(fDR8  
charge for remittances 匯水手續費   pHEhB9_A!  
charter 營業執照   <Vm+Lt9  
chartered accountant 會計師   V03U"eI="  
chattles 動產   >_(Xb%w  
check 支票   *+re2O)Eh'  
che stub 支票存根   %*lOzC  
closed account 己結清賬戶   ao#{
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closing 結算   uOc:^  
closing entries 結賬紀錄    @T  
closing stock 期末存貨   Wc ]BQn  
closing the book 結賬   6uW?xB9  
columnar journal 多欄日記賬   r5> FU>7'  
combination 聯合   O&Q_vY  
commission 佣金   S)of.Nq.;  
commodity 商品   ;BUJ5  
common stock 普通股   xGCW-YR9  
company 公司   &duWV6Acw  
compensation 賠償   wd2GKq!  
compound interest 複利   >{p&_u.r-  
consignee 承銷人   P7O$*  
consignment 寄銷   l^w=b~|7=  
consignor 寄銷人   eTemRNz  
consolidated balance sheet 合併資產負債表   B*p`e1  
consolidated profit and loss account 合併損益表   Q{T6t;eH  
consolidation 合併   X@|'#%  
construction cost 營建成本   i,1=5@rw5  
construction revenue 營建收入   1r;]==  
contract 合同   kg?[  
control account 統制賬戶   q,3_)ZOq  
copyright 版權   <|[G=GA\S!  
corporation 公司   oa$-o/DhB  
cost 成本   [Hw  
cost accounting 成本會計   Md(AqaA  
cost of labour 勞工成本   u9My.u@-*%  
cost of production 生產成本   2K4Jkyi  
cost of manufacture 製造成本   =B<>H$  
cost of sales 銷貨成本   `&2 ~\o/  
cost price 成本價格   gR}>q4b  
credit 貸方   .
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credit note 收款通知單   }kzGuNj  
creditor 債權人   S7]\tw_L)  
crossed check 橫線支票   $mOVo'2  
current account 往來活期賬戶   'QW/TJ=7r  
current asset 流動資產   "S)2<tV  
current liability 流動負債   nf=*KS\v  
current profit and loss 本期損益   XG FjqZr`  
debit 借方   P1KXvc}JGe  
debt 債務   $Wt0e 4YSu  
debtor 債務人   BH6)`0&2*N  
deed 契據   2(M^8Bl  
deferred assets 遞延資產   r8>(ayJ,  
deferred liabilities 遞延負債   =<Q_&_.60  
delivery 交貨   I
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delivery expense 送貨費   &J(+X
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delivery order 出貨單   IlQNo 1  
demand draft 即期匯票   Otq`45  
demand note 即期票據   D#Qfa
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demurrage charge 延期費   l3kYfq{";"  
deposit 存款   C_xOk'091  
deposit slip 存款單   ,ab_u@  
depreciation 折舊   "c5C0 pK0  
direct cost 直接成本   C><]
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direct labour 直接人工   rP$vZ
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director 董事   b-4gHW
 
discount 折扣   !_EL{/ko  
discount on purchase 進貨折扣   CR8a)X4j#  
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