[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。   u> @Yoyc  
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acceptance 承兌    g%.;ZlK  
account 賬戶   0C,2 gcq  
accountant 會計員   `yvH0B -  
accounting 會計   Mqk[+n  
accounting system 會計制度   f\zu7,GU  
accounts payable 應付賬款   8etNS~^  
accounts receivable 應收賬款   (c'kZ9&  
accumulated profits 累積利益   j@98UZ{g\  
adjusting entry ?#123;整記錄   `nvm>u~[Hq  
adjustment ?#123;整   S+LS!b  
administration expense 管理費用   jkrv2 `"  
advances 預付   Z2t r?]  
advertising expense 廣告費   Ibbpy++d[  
agency 代理   Wb;x eG  
agent 代理人   q ?qpUPzD  
agreement 契約   gWK NC  
allotments 分配數   #% 1|$V*:  
allowance 津貼   R|,F C'  
amalgamation 合併   zg[.Pws:E  
amortization 攤銷   op|:XLR5  
amortized cost 應攤成本   #6'+e35^8  
annuities 年金   >~vZ+YO  
applied cost 已分配成本   Ia'm9Z *  
applied expense 已分配費用   z^YL$  
applied manufacturing expense 己分配製造費用   t#eTn" ;  
apportioned charge 攤派費用   pn._u`xMV  
appreciation 漲價   L*'3f~@Q  
article of association 公司章程   "A ayU  
assessment 課稅   p&O-]o8  
assets 資產   G^6\OOSy  
attorney fee 律師費   Nm;V9*5  
audit 審計   @8$3Q,fF(  
auditor 審計員   }vof| (Yh  
average 平均數   B|zVq=l~  
average cost 平均成本   N =0R6{'  
bad debt 壞賬   UomO^P  
balance 餘額   gT=RJB  
balance sheet 資產負債表   F VVpyB|  
bank account 銀行賬戶   1^HUu"Kt  
bank balance 銀行結存   Qk_Mx"  
bank charge 銀行手續費   )h&*b9[B=  
bank deposit 銀行存款   D,<#p NO_  
bank discount 銀行貼現   )`V__^  
bank draft 銀行匯票   i4p2]Nr t  
bank loan 銀行借款   `BGU   
bank overdraft 銀行透支   F # a)"$j;  
bankers acceptance 銀行承兌   f|cF
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bankruptcy 破產   d$O)k+j  
bearer 持票人   Fu/{*4  
beneficiary 受益人   5"cYZvGkJ  
bequest 遺產   8ba*:sb  
bill 票據   Z,ZebS@yG  
bill of exchange 匯票   6z2_b wo  
bill of lading 提單   *]u
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bills discounted 貼現票據   <zdo%~ba  
bills payable 應付票據   ` 
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bills receivable 應收票據   45DR%cz  
board of directors 董事會   UZqQ|3  
bonds 債券   KDW=x4*p  
bonus 紅利   Ou'<9m
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book value 賬面價值   $S(q;Y  
bookkeeper 簿記員   Ts~)0  
bookkeeping 簿記   SB<09|2  
branch office general ledger 支店往來賬戶   ?->&)oAh  
broker 經紀人   I$#)k^
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brought down 接前   YJ[Jo3M@j0  
brought forward 接上頁   (qQ|s@O  
budget 預算   (9X>E+0E  
by-product 副產品   MY$-D+#/
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by-product sales 副產品銷售   R2%>y5dD  
capital 股本   i)[8dv  
capital income 資本收益   c{SD=wRt,y  
capital outlay 資本支出   9"RGf 1]  
capital stock 股本   s/=.a2\  
capital stock certificate 股票   SA'c}gP  
carried down 移後   nOE 1bf^l  
carried forward 移下頁   (wtw 1E5X  
cash 現金   ue~?xmZg  
cash account 現金賬戶   $!-a)U,w$B  
cash in bank 存銀行現金   k"V@9q;*  
cash on delivery 交貨收款   J BN_Upat  
cash on hand 庫存現金   HxXCxI3  
cash payment 現金支付  
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cash purchase 現購   >FRJvZ6  
cash sale 現沽   C*f3PB=H_  
cashier 出?#123;員   ji(Y?vhQt  
cashiers check 本票   #!n"),3  
certificate of deposit 存款單折   B&Igm<72x  
certificate of indebtedness 借據   Wz^M*=,  
certified check 保付支票   a!!>}e>Cj*  
certified public accountant 會計師   R lH~<|XK  
charges 費用   jRv j:H9  
charge for remittances 匯水手續費   g^qbd$}  
charter 營業執照   :.k)!  
chartered accountant 會計師   Q:+cLl&;hB  
chattles 動產   = Nd&My  
check 支票   t;~H6  
che stub 支票存根    4XprVB  
closed account 己結清賬戶   ?R;K`f9<  
closing 結算   wB0zFlP  
closing entries 結賬紀錄   ;J)8#
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closing stock 期末存貨   2'8$
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closing the book 結賬   YyZ>w2_MTi  
columnar journal 多欄日記賬   !83N. gN  
combination 聯合   I}@m6D|\  
commission 佣金   :<}.3Q?&  
commodity 商品   Y8fahQ#  
common stock 普通股   0qV"R7TW  
company 公司   iQI $Y]Y7  
compensation 賠償   mh4`,N  
compound interest 複利   b)eKa40Z  
consignee 承銷人   ^6Std x_  
consignment 寄銷   ]q2g[D o5  
consignor 寄銷人   #O |Z\|n  
consolidated balance sheet 合併資產負債表   nOd
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consolidated profit and loss account 合併損益表   vX'@we7Q{  
consolidation 合併   ^uy2qO4Yw  
construction cost 營建成本   s|1BqoE  
construction revenue 營建收入   P 3CzX48^  
contract 合同   G}lP'9/  
control account 統制賬戶   8w[nY.#T  
copyright 版權   ,
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corporation 公司   (;11xu  
cost 成本   _v+mjDdQ  
cost accounting 成本會計   PUdJ>U
 
cost of labour 勞工成本   "?lm`3W"  
cost of production 生產成本   -UPl
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cost of manufacture 製造成本   nn"Wn2ciS  
cost of sales 銷貨成本   PKx ewd  
cost price 成本價格   ;I#S m;  
credit 貸方   RRNoX}  
credit note 收款通知單   nA\9UD<G.  
creditor 債權人   LE|*Je3a  
crossed check 橫線支票   u I \zDR  
current account 往來活期賬戶   4+V+ SD  
current asset 流動資產   [;Q8xvVZ'  
current liability 流動負債   P`^{dH$P  
current profit and loss 本期損益   H9["ZRL,Q  
debit 借方   g36\%L  
debt 債務   q]\bJV^/U  
debtor 債務人   _PPW9US{  
deed 契據   Ef1R?<  
deferred assets 遞延資產   6PS #Zydb  
deferred liabilities 遞延負債   A-GRuC  
delivery 交貨   }^Unx W  
delivery expense 送貨費   cdDMV%V  
delivery order 出貨單   btfjmR< Tp  
demand draft 即期匯票   JYbE(&l%de  
demand note 即期票據   V0gk8wD  
demurrage charge 延期費   ',MiD=_  
deposit 存款   G n_AXN  
deposit slip 存款單   [3s p  
depreciation 折舊   Vs1j9P|G  
direct cost 直接成本   +G !N@O  
direct labour 直接人工   Y}bJN%M  
director 董事   ;JcOm&d/hk  
discount 折扣   j;tT SNF  
discount on purchase 進貨折扣   FA.h?yfr  
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