[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。   NS/L! "g  
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acceptance 承兌   y:``|*+  
account 賬戶   'krMVC-  
accountant 會計員   Gw\HL  
accounting 會計   ~v,KI["o  
accounting system 會計制度   4R^j"x 5  
accounts payable 應付賬款   es(LE/`e  
accounts receivable 應收賬款   {q>4:lsS  
accumulated profits 累積利益   _q 9lr8hx  
adjusting entry ?#123;整記錄   <{).x6  
adjustment ?#123;整   zinl.8Uk  
administration expense 管理費用   m_U6"\n 5  
advances 預付   q^+NhAMz  
advertising expense 廣告費   HyYQQ  
agency 代理   Xm[r#IA  
agent 代理人   t>`LO  
agreement 契約    !'t 2  
allotments 分配數   g~["O!K3  
allowance 津貼   5pyvs;As  
amalgamation 合併   nR'EuI~(}  
amortization 攤銷   nv[Sb%/  
amortized cost 應攤成本   =FJ9wiL  
annuities 年金   8ch~UBq/  
applied cost 已分配成本   +Y^F>/4=Y  
applied expense 已分配費用   d/zX
%  
applied manufacturing expense 己分配製造費用   Fmle|  
apportioned charge 攤派費用   i/EiUH/~  
appreciation 漲價   s!!t  
article of association 公司章程   a7d
-  
assessment 課稅   P FFw$\j  
assets 資產   `h
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attorney fee 律師費   5GxM?%\  
audit 審計   <ORz`^27o  
auditor 審計員   67:<X(u+!  
average 平均數   tU2;Wb!Y  
average cost 平均成本   K}(n;6\  
bad debt 壞賬   Llc|j&yHQ  
balance 餘額   {OoNhN9  
balance sheet 資產負債表   Sqt"G6<  
bank account 銀行賬戶   1mPS)X_  
bank balance 銀行結存   rBPxGBd4  
bank charge 銀行手續費   M!DoR6  
bank deposit 銀行存款   TB[2!ZW  
bank discount 銀行貼現   s;f u  
bank draft 銀行匯票   #zD+DBTAu  
bank loan 銀行借款   ,#;ahwU~s  
bank overdraft 銀行透支   g]Ny?61  
bankers acceptance 銀行承兌   hQxe0Pdt  
bankruptcy 破產   sU!q~`; J  
bearer 持票人   R~(.uV`#j  
beneficiary 受益人    7B2Og{P  
bequest 遺產   I~6 ;9TlQ  
bill 票據   \>dG
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bill of exchange 匯票   &.4a  
bill of lading 提單   li XD2N  
bills discounted 貼現票據   gb ZX'D  
bills payable 應付票據   =gyK*F(RK  
bills receivable 應收票據   e|9Bzli{  
board of directors 董事會   "G)? E|  
bonds 債券   /VZU3p<~  
bonus 紅利   9h=WWu',  
book value 賬面價值   6)j4 TH  
bookkeeper 簿記員   9'aR-tFun;  
bookkeeping 簿記   %6:2cR  
branch office general ledger 支店往來賬戶   41D[[Gh  
broker 經紀人   b4PK  
brought down 接前   DcDGrRuh  
brought forward 接上頁   ]g!<5w  
budget 預算   /qze  
by-product 副產品   b#^D8_9
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by-product sales 副產品銷售   ]qRz!D%@^  
capital 股本   @"2-tn@q_  
capital income 資本收益   Bv *h?`Q  
capital outlay 資本支出   {IwYoRaXa  
capital stock 股本   4"=pcHNV  
capital stock certificate 股票   B ~GyS"  
carried down 移後   _{);n$`  
carried forward 移下頁   ']Y:gmM"  
cash 現金   |@|D''u>6  
cash account 現金賬戶   YI+|6s[  
cash in bank 存銀行現金   ~epkRO="  
cash on delivery 交貨收款   >s~`K^zS  
cash on hand 庫存現金   M#|xj <p  
cash payment 現金支付   x7>sy,c  
cash purchase 現購   mL+ps x+  
cash sale 現沽   GMI>$$<  
cashier 出?#123;員   oLRio.u*  
cashiers check 本票   jqmP^ZS  
certificate of deposit 存款單折   "0mR*{nF  
certificate of indebtedness 借據   )[.URp&   
certified check 保付支票   |.yRo_  
certified public accountant 會計師   Y?x3JU0 _  
charges 費用   m0YDO0  
charge for remittances 匯水手續費   ~Q\[b%>J  
charter 營業執照   wEyh;ID3#  
chartered accountant 會計師   }wKU=Vm  
chattles 動產   5#tvc4+)
  
check 支票   <#i'3TUR  
che stub 支票存根   3]A'C&  
closed account 己結清賬戶   I115Rp0  
closing 結算   \!Pm^FD .  
closing entries 結賬紀錄   Fx2&ji6u  
closing stock 期末存貨   g}7%3D  
closing the book 結賬   5@\<:Zmi  
columnar journal 多欄日記賬   $:/1U$  
combination 聯合   PeZ=ONY5  
commission 佣金   &nn":  
commodity 商品   n"vI>_|G  
common stock 普通股   cA,xf@itp  
company 公司   i=rW{0c%  
compensation 賠償   >FO=ioNY  
compound interest 複利   A,@"(3  
consignee 承銷人   4}`MV.  
consignment 寄銷   J<D =\  
consignor 寄銷人   M_Dk
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consolidated balance sheet 合併資產負債表   DzMkeX  
consolidated profit and loss account 合併損益表   420K fVA  
consolidation 合併   5sRNqTIr  
construction cost 營建成本   W%x#ps5%  
construction revenue 營建收入   p*G_$"KpP  
contract 合同   TDFv\y}yc  
control account 統制賬戶   <KCgtO  
copyright 版權   w*x}4wW  
corporation 公司   pw8'+FX  
cost 成本    E2l.  
cost accounting 成本會計   OXo-(HLE  
cost of labour 勞工成本   O`4X[r1LD  
cost of production 生產成本   u Wtp2]A  
cost of manufacture 製造成本   `1dr$U  
cost of sales 銷貨成本   dpS  
cost price 成本價格   OpfFF;"A'  
credit 貸方   (s~hh  
credit note 收款通知單   e3.TGv7=  
creditor 債權人   f/xBR"'  
crossed check 橫線支票   o3yZCz  
current account 往來活期賬戶   HD|5:fAqA  
current asset 流動資產   Wp ]u0w  
current liability 流動負債   gNJ\*]SY  
current profit and loss 本期損益   QLn5:&  
debit 借方   r+n&Pp+9  
debt 債務   H!N,PI?rn  
debtor 債務人   gDH x+"?  
deed 契據   p<YO3@B+  
deferred assets 遞延資產   'W)x<Iey1  
deferred liabilities 遞延負債   yTk9+>  
delivery 交貨   }v?{npEOt+  
delivery expense 送貨費   DWD
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delivery order 出貨單   D6D*RT
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demand draft 即期匯票   !zeBxR$&o  
demand note 即期票據   =1D*K%  
demurrage charge 延期費   X^?-Une  
deposit 存款   '7$v@Tvnre  
deposit slip 存款單   q?6Zu:':  
depreciation 折舊   j_Fr3BWS  
direct cost 直接成本   `7NgQ*g.d/  
direct labour 直接人工   W H!<Z=#c}  
director 董事   @Q'5/q +  
discount 折扣   ZyTah\yPM  
discount on purchase 進貨折扣    mJ-@:5  
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