[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。   s-v  
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acceptance 承兌   ? YG)I;(  
account 賬戶   G.UI|r/Kz  
accountant 會計員   IC7M$  
accounting 會計   k1!@^A  
accounting system 會計制度   KRA/MQ^7~U  
accounts payable 應付賬款   >FkWH7  
accounts receivable 應收賬款   rvw)-=qR[  
accumulated profits 累積利益   D gaMO,  
adjusting entry ?#123;整記錄   Sm5H_m!  
adjustment ?#123;整   @mfEKU!  
administration expense 管理費用   /gG"v5]  
advances 預付   ->V<DZK  
advertising expense 廣告費   VX1-JxY  
agency 代理   ej"+:."\e  
agent 代理人   5s]. @C8  
agreement 契約   :eCU/BC4  
allotments 分配數   &c,kQo+pA  
allowance 津貼   aca=yDs2  
amalgamation 合併   *Em,*!  
amortization 攤銷   yYfsy?3  
amortized cost 應攤成本   R~6$oeWAw  
annuities 年金   UNBH   
applied cost 已分配成本   :*KHx|Q  
applied expense 已分配費用   Pjc Tx +  
applied manufacturing expense 己分配製造費用   H/37)&$E(  
apportioned charge 攤派費用   )h)]SF}  
appreciation 漲價   N}t 2Nu-  
article of association 公司章程   BSVx
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assessment 課稅   Bf8jPa/  
assets 資產   D bz3;t  
attorney fee 律師費   zl
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audit 審計   s']Bx=  
auditor 審計員   c(~[$)i6  
average 平均數   %B.yW`,X  
average cost 平均成本   BGX.U\uc  
bad debt 壞賬   ?)ONf#4Y  
balance 餘額   WA&!;Zq  
balance sheet 資產負債表   &*aIEa^  
bank account 銀行賬戶   #%h-[/  
bank balance 銀行結存   )z28=
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bank charge 銀行手續費   !/]WrGqbS  
bank deposit 銀行存款   q1KZ5G)6GJ  
bank discount 銀行貼現   6l
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bank draft 銀行匯票   {fjdr  
bank loan 銀行借款   Z
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bank overdraft 銀行透支   O[ef#R!  
bankers acceptance 銀行承兌   "L&#lfOKG  
bankruptcy 破產   <d$x.in  
bearer 持票人   z+n,uHs  
beneficiary 受益人   SR|`!  
bequest 遺產   @pRlxkvV  
bill 票據   &n8_0|gK  
bill of exchange 匯票   oc>{?.^  
bill of lading 提單   yvO{:B8%  
bills discounted 貼現票據   m()RU"WY  
bills payable 應付票據   M,\:<kNI  
bills receivable 應收票據   |}di&y@-JI  
board of directors 董事會   <"my^  
bonds 債券   HK0!P*  
bonus 紅利   kZGRxp9  
book value 賬面價值   1`qMj0Y_  
bookkeeper 簿記員   lrIjJ V  
bookkeeping 簿記   9^#c|
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branch office general ledger 支店往來賬戶   fy@<&U5rg  
broker 經紀人   3!|;iJRH  
brought down 接前   T~##,qQ  
brought forward 接上頁   #W.#Hjpp  
budget 預算   1oWED*B  
by-product 副產品   HOJs[m
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by-product sales 副產品銷售   A
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capital 股本   ,N]H dR  
capital income 資本收益   @a0DT=>dT  
capital outlay 資本支出   U`NjPZe5^  
capital stock 股本   ?FpWvyz|  
capital stock certificate 股票   0vD7v  
carried down 移後   &&8IU;J  
carried forward 移下頁   zGkS^Z=(  
cash 現金   /YMj-S_b~  
cash account 現金賬戶   '
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cash in bank 存銀行現金   R? "q]af~  
cash on delivery 交貨收款   q(.sq12<<W  
cash on hand 庫存現金   Ch|jtVeuyJ  
cash payment 現金支付   BMG3|N^  
cash purchase 現購   afuOeZP  
cash sale 現沽   j2StXq3  
cashier 出?#123;員   f=r<n
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cashiers check 本票   nG'&ZjA  
certificate of deposit 存款單折   e]$}-i@#  
certificate of indebtedness 借據   Tz8PSk1[  
certified check 保付支票   9CWF{"  
certified public accountant 會計師   26I_YL,S  
charges 費用   uXJ;A *  
charge for remittances 匯水手續費   aJbO((%$|u  
charter 營業執照   \F/hMXDlJ  
chartered accountant 會計師   J\:R|KaP<p  
chattles 動產   }J:U=HJ  
check 支票   vyK7I%T'R  
che stub 支票存根   H Y&DmE  
closed account 己結清賬戶   |@ s,XS  
closing 結算   -
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closing entries 結賬紀錄   t\k$};qJ  
closing stock 期末存貨   p'*>vk  
closing the book 結賬   p6#g;$V$  
columnar journal 多欄日記賬   Bn#?zI  
combination 聯合   irFMmIb  
commission 佣金   lm-dW'7&  
commodity 商品   i@)i$i4
  
common stock 普通股   fzb29 -  
company 公司   Vt %bI0#  
compensation 賠償   M/>7pZW   
compound interest 複利   (_mnB W  
consignee 承銷人   `1$@|FgyC  
consignment 寄銷   j,lT>/  
consignor 寄銷人   )U7t  
consolidated balance sheet 合併資產負債表   Wz49
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consolidated profit and loss account 合併損益表   Z<1FSk,[  
consolidation 合併   c[wla<dO*  
construction cost 營建成本   &5fJPv &  
construction revenue 營建收入   cl=EA6P\X  
contract 合同   iNtaDX|%/  
control account 統制賬戶   =.f-w0V  
copyright 版權   m? J0i>H  
corporation 公司   /Y W>*?"N  
cost 成本   v7BA[ jQr  
cost accounting 成本會計   _~IR6dKE  
cost of labour 勞工成本   jnKWZ/R  
cost of production 生產成本   ^84G%)`&  
cost of manufacture 製造成本   (
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cost of sales 銷貨成本   %GjM(
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cost price 成本價格   -3t7*  
credit 貸方   3G,Oba[$<  
credit note 收款通知單   M -cTRd-i  
creditor 債權人   @5=oeOg36  
crossed check 橫線支票   ov`h  
current account 往來活期賬戶   X$ 0?j1  
current asset 流動資產   0=@?ob7  
current liability 流動負債   w28o}$b`  
current profit and loss 本期損益   z1PBM
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debit 借方   ieDk;  
debt 債務   A-Sv;/yD_  
debtor 債務人   >kj`7GA  
deed 契據   (6?9BlH~  
deferred assets 遞延資產   &zl|87M  
deferred liabilities 遞延負債   rdl;M>0@  
delivery 交貨   0%9 q8M;  
delivery expense 送貨費   V+* P2|  
delivery order 出貨單   lGPUIoUo  
demand draft 即期匯票   c]x1HvPE  
demand note 即期票據   \\PjKAsh  
demurrage charge 延期費   nrL9 E'F'  
deposit 存款   AF;)#T <  
deposit slip 存款單   5,3'=mA6  
depreciation 折舊   >:AARx%  
direct cost 直接成本   l4D +Y  
direct labour 直接人工   Y}t \4 di  
director 董事   #a/5SZP Z\  
discount 折扣   <C1H36p  
discount on purchase 進貨折扣   w k(VR  
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