[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。   )@]6=*%  
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acceptance 承兌   A<SOT>m]  
account 賬戶   fey*la Xq  
accountant 會計員   Pr5g6I'G   
accounting 會計   Q1`<fD  
accounting system 會計制度   9zZ5Lr^21  
accounts payable 應付賬款   Fm<jg}>MAd  
accounts receivable 應收賬款   Q(|P Zng  
accumulated profits 累積利益   S jVsF1d_  
adjusting entry ?#123;整記錄   |rHG%VnBH  
adjustment ?#123;整   U!&_mD#
c  
administration expense 管理費用   K`QOU-M@}  
advances 預付   r$GPYyHK  
advertising expense 廣告費   ;&Bna#~B  
agency 代理   1BQ0M{&  
agent 代理人   &yxNvyA[u  
agreement 契約   "1XXE3^^  
allotments 分配數   [1{S Y=)  
allowance 津貼   0R HS]cN  
amalgamation 合併   gA~20LSt  
amortization 攤銷   8]q  
amortized cost 應攤成本   ic*->-!  
annuities 年金   DW/1 =3  
applied cost 已分配成本   m'cz5mcD  
applied expense 已分配費用   w9RF2J  
applied manufacturing expense 己分配製造費用   *jk3 \KaoV  
apportioned charge 攤派費用   0xJ7M.  
appreciation 漲價   4q>7OB:e  
article of association 公司章程   {=UFk-$=  
assessment 課稅   Y5dD|]F|  
assets 資產   '|l%rv  
attorney fee 律師費   B7! <{i  
audit 審計   b4>``n  
auditor 審計員   C:`;d&d  
average 平均數   Y^52~[w~  
average cost 平均成本   ZgV~W#t  
bad debt 壞賬   gNShOu  
balance 餘額   q7X}MAW  
balance sheet 資產負債表   CSMeSPOm]  
bank account 銀行賬戶   D.'h?^kA  
bank balance 銀行結存   25 CZmsg  
bank charge 銀行手續費   9G0D3F  
bank deposit 銀行存款   >+cSPN'i>  
bank discount 銀行貼現   &V'519vmoZ  
bank draft 銀行匯票   XC[]E)8  
bank loan 銀行借款   Btj#EoSI_  
bank overdraft 銀行透支   2w+U$6e C  
bankers acceptance 銀行承兌   hAm/mu  
bankruptcy 破產   GCDwWCxh  
bearer 持票人   sI_7U^"[  
beneficiary 受益人   lDN"atSf  
bequest 遺產   %Y~>Jl  
bill 票據   J/2j;,8D  
bill of exchange 匯票   @q K]JK  
bill of lading 提單   >F1G!#$0  
bills discounted 貼現票據   H BH$  
bills payable 應付票據   9lf*O0Z&n  
bills receivable 應收票據   ~q)u(WC|  
board of directors 董事會   y$X(S\W
 
bonds 債券   q:I$EpKf?Q  
bonus 紅利   ,LDm8   
book value 賬面價值   :.kZR;  
bookkeeper 簿記員   >M]6uf  
bookkeeping 簿記   YEv%C|l  
branch office general ledger 支店往來賬戶   >ys[I0bo  
broker 經紀人   Ko6^iI1  
brought down 接前   E@-ta):  
brought forward 接上頁   H&#{l)  
budget 預算   ='Q{R*u  
by-product 副產品   v2Bzx/F :  
by-product sales 副產品銷售   Z$p0&~  
capital 股本   ~vH k
&r]|  
capital income 資本收益   cvnB!$eji  
capital outlay 資本支出   xg<Hxn,<M  
capital stock 股本   NQfYxB1Yr:  
capital stock certificate 股票   <Mx0\b!  
carried down 移後   }Ov ^GYnn  
carried forward 移下頁   y}FZD?"  
cash 現金   Z\~GU*Y.e  
cash account 現金賬戶   )"Q*G/+2Ie  
cash in bank 存銀行現金   [U>@,
BH  
cash on delivery 交貨收款   {ox2Tg?  
cash on hand 庫存現金   ]5}=^  
cash payment 現金支付   <[Q3rJ  
cash purchase 現購   S${Zzt"  
cash sale 現沽   \8S~c8Z~  
cashier 出?#123;員   .~>?*}  
cashiers check 本票   6sJw@OaJ  
certificate of deposit 存款單折   ~gE:-  
certificate of indebtedness 借據   5!I4
l1  
certified check 保付支票   :Zt2'vcGpf  
certified public accountant 會計師   PRkSQ4  
charges 費用   Ml?~ |_  
charge for remittances 匯水手續費   'm3t|:nMU  
charter 營業執照  
jCioE
 
chartered accountant 會計師   %c|UmKKi  
chattles 動產   ?m7:if+y  
check 支票   =PkO!M m8  
che stub 支票存根   r X'*|]  
closed account 己結清賬戶   oR .cSGh  
closing 結算   )@gZ;`n  
closing entries 結賬紀錄    S?ujRp  
closing stock 期末存貨   %zBCq"y  
closing the book 結賬   0nJE/JZ  
columnar journal 多欄日記賬   (xl\J/  
combination 聯合   #m<tJnEO  
commission 佣金   fB1 TFtAh  
commodity 商品   G
(iJi  
common stock 普通股  
aAE>)#f(  
company 公司   @{hd{>K*  
compensation 賠償   q%(EY M5Y  
compound interest 複利   mYxyWB  
consignee 承銷人   jN31hDg<z  
consignment 寄銷   NTo!'p:s  
consignor 寄銷人   Wy .IcWK  
consolidated balance sheet 合併資產負債表   8uNULob  
consolidated profit and loss account 合併損益表   7O5`v(<9n>  
consolidation 合併   S4UM|`  
construction cost 營建成本   0 B@n{PvR0  
construction revenue 營建收入   JyLa#\ R  
contract 合同   hR#-u1C  
control account 統制賬戶   g.py+ ZFJ  
copyright 版權   nDS}^Ba  
corporation 公司   q h/F  
cost 成本   oA] KE"T  
cost accounting 成本會計   sRSz}]  
cost of labour 勞工成本   cD*}..-/4  
cost of production 生產成本   t.
T UmJ  
cost of manufacture 製造成本   <BFQ:  
cost of sales 銷貨成本   >Fio;cn?  
cost price 成本價格   pM;vH]|  
credit 貸方   te
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credit note 收款通知單   S$TmZk=  
creditor 債權人   FBx_c;)9Z  
crossed check 橫線支票   e^p +1-B  
current account 往來活期賬戶   x8Loyt_C  
current asset 流動資產   zGKyN@o  
current liability 流動負債   S$)*&46g  
current profit and loss 本期損益   Hy.AyU|L  
debit 借方   &LO"g0w  
debt 債務   T>TWU:  
debtor 債務人   :Z`:nq.a  
deed 契據   PyVC}dUAX  
deferred assets 遞延資產   \B F*m"lz  
deferred liabilities 遞延負債   >~%e$a7}+  
delivery 交貨   }En  
delivery expense 送貨費   De7Ts  
delivery order 出貨單   -9N@$+T  
demand draft 即期匯票   ^;!0j9"*:  
demand note 即期票據  
NBl+_/2'w  
demurrage charge 延期費   Q!- 0xlx  
deposit 存款   Jk@]tAwoM  
deposit slip 存款單   d->|EJP  
depreciation 折舊   H]Hv;fcC  
direct cost 直接成本   vEf4HZ&w  
direct labour 直接人工   +$4(zPs@  
director 董事   J
B!:JML  
discount 折扣   EA ]+vq  
discount on purchase 進貨折扣   B9p?8.[  
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