[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。   V H^AcO  
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acceptance 承兌   SUtf[6  
account 賬戶   `\Unpp\I  
accountant 會計員   2+"r~#K*  
accounting 會計   pW?&J>\6  
accounting system 會計制度   "ZMkL)'7-  
accounts payable 應付賬款   6][1<}8  
accounts receivable 應收賬款   x"4%(xBu  
accumulated profits 累積利益   Q<"[C 1Lj  
adjusting entry ?#123;整記錄   ANMg  
adjustment ?#123;整   [r
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administration expense 管理費用   XvGA|Ekf<  
advances 預付   !~iGu\y  
advertising expense 廣告費   >_  \<E!j  
agency 代理   j tA*pL'/V  
agent 代理人   } :?.>#  
agreement 契約   SZ!=`a]  
allotments 分配數   2WBq  
allowance 津貼   n(;:*<Rh  
amalgamation 合併   eC`pnE  
amortization 攤銷   Ob<W/-%5tH  
amortized cost 應攤成本   "^CXY3v  
annuities 年金   \gO,hST  
applied cost 已分配成本   %i0\1hhV<  
applied expense 已分配費用   hfM;/  
applied manufacturing expense 己分配製造費用   40P) 4
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apportioned charge 攤派費用   +8P,s[0<R_  
appreciation 漲價   4dh+  
article of association 公司章程   B|{I:[  
assessment 課稅   (Xxn\*S  
assets 資產   ;[0&G6g  
attorney fee 律師費   tiaR4PB  
audit 審計   5z/Er".P  
auditor 審計員   m}Y
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average 平均數   +|RB0}hFS-  
average cost 平均成本   9s$U%F6}  
bad debt 壞賬   G*8GGWB^a  
balance 餘額   ~Pf5ORoe  
balance sheet 資產負債表   -V<t-}h.  
bank account 銀行賬戶   : mGAt[Cc  
bank balance 銀行結存   N X6nQ  
bank charge 銀行手續費   (!K_Fy@  
bank deposit 銀行存款   CnF |LTi  
bank discount 銀行貼現   lX!`zy{3k  
bank draft 銀行匯票   ?pGkk=,KB  
bank loan 銀行借款   D&:yMp(  
bank overdraft 銀行透支   K`KLC.j  
bankers acceptance 銀行承兌   H#d:kilNy  
bankruptcy 破產   OEgI_=B  
bearer 持票人   '3(l-nPiG^  
beneficiary 受益人   qN| fEO>  
bequest 遺產   fQLax  
bill 票據   yfNX7  
bill of exchange 匯票   773/#c  
bill of lading 提單   wsfd8T4  
bills discounted 貼現票據   Cpl;vQ  
bills payable 應付票據   j .A6S`  
bills receivable 應收票據   j) vlM+  
board of directors 董事會   _%@=Uc6V  
bonds 債券   %:C ]7gQ  
bonus 紅利   5i So8*9}  
book value 賬面價值   @1RP/y%  
bookkeeper 簿記員   `TKD<&oL  
bookkeeping 簿記   n-;y*kD  
branch office general ledger 支店往來賬戶   v"DL'@$Ut{  
broker 經紀人   u' Qd,  
brought down 接前   >H|` y@]  
brought forward 接上頁   hsLzj\)6  
budget 預算   b!>\2DlyJ  
by-product 副產品   j5 wRGn3  
by-product sales 副產品銷售   u=+q$Q]  
capital 股本   N+W&NlZ   
capital income 資本收益   U
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capital outlay 資本支出   rnm03 '{  
capital stock 股本   $ItF])Bj5N  
capital stock certificate 股票   gQWd&)'muf  
carried down 移後   T~8  .9g  
carried forward 移下頁   GR4?BuY,  
cash 現金   k!XhFWb  
cash account 現金賬戶   T5lQIr@a  
cash in bank 存銀行現金    $6>?;  
cash on delivery 交貨收款   Jc*XX u)  
cash on hand 庫存現金   4/>Our 5  
cash payment 現金支付   VL( <  
cash purchase 現購   jdqj=Yc  
cash sale 現沽   o@E/r.uK  
cashier 出?#123;員   *<V^2z$y_  
cashiers check 本票   E">T*ao  
certificate of deposit 存款單折   rJfqA@  
certificate of indebtedness 借據   d}I(`%%)  
certified check 保付支票   ZFh+x@  
certified public accountant 會計師   D@YP7  
charges 費用   [
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charge for remittances 匯水手續費   F_;tT%ywfx  
charter 營業執照   d4^`}6@  
chartered accountant 會計師   !mfJpJ  
chattles 動產   vFmJ;J  
check 支票    :S %lv  
che stub 支票存根   f>Td)s1 M  
closed account 己結清賬戶   o,Z{ w"  
closing 結算   w2gf&Lc\  
closing entries 結賬紀錄   V2&^!#=s  
closing stock 期末存貨   yWIm&Q:  
closing the book 結賬   ")#<y@Rv  
columnar journal 多欄日記賬   %oykcf,#  
combination 聯合   wNCCH55Pt  
commission 佣金   y&T&1o  
commodity 商品   eH>#6R1-  
common stock 普通股   +RZ~LA\+  
company 公司   >%b\yl%0  
compensation 賠償   >O9sk  
compound interest 複利   CX/(o]  
consignee 承銷人   DtCEm(b0  
consignment 寄銷   pNaiXu3  
consignor 寄銷人   #~ v4caNx  
consolidated balance sheet 合併資產負債表   XH4d<?qu  
consolidated profit and loss account 合併損益表   0Dv JZ|e  
consolidation 合併   m$Y :0_^-  
construction cost 營建成本   3- Bl  
construction revenue 營建收入   JyBp-ii  
contract 合同   TvhJVVQ+?  
control account 統制賬戶   0OZMlt%z  
copyright 版權   n[+'OU[  
corporation 公司   ,i}|5ozj4  
cost 成本   w; TkkDH  
cost accounting 成本會計   Jn}n*t3  
cost of labour 勞工成本   T3J'fjY  
cost of production 生產成本   dz9Y}\2tf  
cost of manufacture 製造成本   &]p}+{ (>  
cost of sales 銷貨成本   s'I)A^i+  
cost price 成本價格   R'K/t|MC  
credit 貸方   ?H|T&66  
credit note 收款通知單   Se^^E.Z,W  
creditor 債權人   m9$:9yRm  
crossed check 橫線支票   eb:A1f4L  
current account 往來活期賬戶   mX# "+X|  
current asset 流動資產   fZryG  
current liability 流動負債   D#rrW?-z  
current profit and loss 本期損益   7ETjn)%bs  
debit 借方   f4t.f*#  
debt 債務   '?Bg;Z'L%  
debtor 債務人   M].8HwC+  
deed 契據   TRvZ  
deferred assets 遞延資產   Q4'C;<\@(Q  
deferred liabilities 遞延負債   @s*,xHE  
delivery 交貨  
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delivery expense 送貨費   f[~1<;|-  
delivery order 出貨單   O12Q8Oj!0  
demand draft 即期匯票   t%0?N<9YkU  
demand note 即期票據   |Fln8wB  
demurrage charge 延期費   b[^{)$(  
deposit 存款   kToOIx  
deposit slip 存款單   Y*YFB|f?  
depreciation 折舊   %e%7oqR?  
direct cost 直接成本   HMQI&Lh=U  
direct labour 直接人工   jZ9[=?   
director 董事   4iX-(ir,  
discount 折扣   dSK0h(8  
discount on purchase 進貨折扣   L4'[XcY  
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