[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。   pv2u.qg5z  
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acceptance 承兌   \666{.a  
account 賬戶   6_# >s1`R  
accountant 會計員   iS{8cN3R  
accounting 會計   j'V# =vH  
accounting system 會計制度   prC1<rm  
accounts payable 應付賬款   Q`dzn=  
accounts receivable 應收賬款   ?{ "_9g9  
accumulated profits 累積利益   wY`yP!xO  
adjusting entry ?#123;整記錄   av&4: O!  
adjustment ?#123;整   "@JSF  
administration expense 管理費用   uV:;q>XM'%  
advances 預付   1{sfDw[s  
advertising expense 廣告費   'ju{j`b  
agency 代理   ^u u)
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agent 代理人   =jX'F Nv#  
agreement 契約   .I@jt?6X  
allotments 分配數   *jps}uk<  
allowance 津貼   ,rB"ag !  
amalgamation 合併   M8 E8r  
amortization 攤銷   V(%L}0[]  
amortized cost 應攤成本   S[bFS7[  
annuities 年金   |d* K'+  
applied cost 已分配成本   Sn\S`D  
applied expense 已分配費用   ]Hp o[IF  
applied manufacturing expense 己分配製造費用   Khbkv  
apportioned charge 攤派費用   do2~L
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appreciation 漲價   F]hKi`@  
article of association 公司章程   BTwLx-p9t  
assessment 課稅   p= Nord  
assets 資產   38wt=0 br  
attorney fee 律師費   h]rF2 B  
audit 審計   / ;U  
auditor 審計員   ,haCZH{  
average 平均數   ?G[<~J3-E  
average cost 平均成本   ydCVG,"  
bad debt 壞賬   asDq(J`sQ  
balance 餘額   (LW4z8e#  
balance sheet 資產負債表   Nj2f?',;U  
bank account 銀行賬戶   wL'tGAv  
bank balance 銀行結存   \4RVJ[2  
bank charge 銀行手續費   *[Ld\lRj  
bank deposit 銀行存款   KKR@u(+"a  
bank discount 銀行貼現   :&#HrD[KT  
bank draft 銀行匯票   >9o(84AxIH  
bank loan 銀行借款   paUlp7x  
bank overdraft 銀行透支   *^XfEO  
bankers acceptance 銀行承兌   8 #OcrJzC  
bankruptcy 破產   GbC-6.~  
bearer 持票人   L~yu  
beneficiary 受益人   }E5oa\1u  
bequest 遺產   }t ti
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bill 票據   [b:$sR;  
bill of exchange 匯票   x~Egax  
bill of lading 提單   }s_'
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bills discounted 貼現票據   EK^B=)q6:W  
bills payable 應付票據   
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bills receivable 應收票據   =qY!<DB[L  
board of directors 董事會   !c`KzqP  
bonds 債券   - _bHLoI  
bonus 紅利   <_HK@E<_HO  
book value 賬面價值   5:mS~  
bookkeeper 簿記員   VtX9}<Ch~  
bookkeeping 簿記   |sN>/89=/  
branch office general ledger 支店往來賬戶   (nk)'ur.  
broker 經紀人   (R_#lRaQ  
brought down 接前   r)P^CZm  
brought forward 接上頁   ^`Tns6u>  
budget 預算   "HRoS#|\  
by-product 副產品   o2 =UUD&  
by-product sales 副產品銷售   ~429sT(  
capital 股本   d,fX3  
capital income 資本收益   wN[mU  
capital outlay 資本支出   O2|[g8(_F  
capital stock 股本   z~TG~_s  
capital stock certificate 股票   HS{a^c%  
carried down 移後   bkQEfx.  
carried forward 移下頁   SF.4["$  
cash 現金   cqzd9L6=  
cash account 現金賬戶   Ys@M1o  
cash in bank 存銀行現金   P"dWh;I_  
cash on delivery 交貨收款   adG=L9 "n  
cash on hand 庫存現金   d\Xi1&&  
cash payment 現金支付   cd8~y  
cash purchase 現購   W+3ZuAP\n  
cash sale 現沽   I g/SaEF  
cashier 出?#123;員   U$[C>~r  
cashiers check 本票   TqbDj|7`R  
certificate of deposit 存款單折   /5^"n4/M  
certificate of indebtedness 借據   -aCtk$3  
certified check 保付支票   2Y~6~*8*~  
certified public accountant 會計師   7\sJ=*  
charges 費用   ,f`435R  
charge for remittances 匯水手續費   >hcA:\UPk  
charter 營業執照   0GR\iw$[J  
chartered accountant 會計師   *={` %  
chattles 動產   !xs.[&u8  
check 支票   >[ r TUn;  
che stub 支票存根   =`f6@4H  
closed account 己結清賬戶   3.q%?S}*  
closing 結算   M)Iu'  
closing entries 結賬紀錄   k!e \O>+  
closing stock 期末存貨   6LUO  
closing the book 結賬   OR[6pr@  
columnar journal 多欄日記賬   5Xn+cw*  
combination 聯合   PI>PEge!&  
commission 佣金   Ue:'55  
commodity 商品   +NGjDa  
common stock 普通股   Nz`4q%+  
company 公司   #J.v[bOWQ  
compensation 賠償   Z%3]  
compound interest 複利   x`@!hJc:[e  
consignee 承銷人   SFr
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consignment 寄銷   ;[%_sVIy  
consignor 寄銷人   K31G>k@  
consolidated balance sheet 合併資產負債表   (Dr g  
consolidated profit and loss account 合併損益表   > Y <in/  
consolidation 合併   "(y",!U@  
construction cost 營建成本   3L$_OXx  
construction revenue 營建收入   (lwrk(  
contract 合同   W=T3spV  
control account 統制賬戶   ^6!C":f  
copyright 版權   +g_+JLQ  
corporation 公司   BZy&;P  
cost 成本   -.A%c(|Q  
cost accounting 成本會計   JzD Mx?  
cost of labour 勞工成本   <7HVkAa  
cost of production 生產成本   70,V>=aJ  
cost of manufacture 製造成本   SVsLu2tVY  
cost of sales 銷貨成本   Fj\}&H*+  
cost price 成本價格   tx}}Kd  
credit 貸方   - lHSojq~H  
credit note 收款通知單   _{CMWo"l  
creditor 債權人   P( >*gp  
crossed check 橫線支票   cjzhuH/y  
current account 往來活期賬戶   !'>(r K$  
current asset 流動資產   74 YMFI  
current liability 流動負債   1{N73]-M:  
current profit and loss 本期損益   5b X*8H D  
debit 借方   f} q4~NPn-  
debt 債務   |4uH  
debtor 債務人   jR-`ee}y2  
deed 契據   1@Dp<Q  
deferred assets 遞延資產   !g }?x3  
deferred liabilities 遞延負債   CW*Kd
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delivery 交貨   ;cQhs7m(9  
delivery expense 送貨費   d (Ufj|;  
delivery order 出貨單   sg"J00  
demand draft 即期匯票   9"Vch;U$  
demand note 即期票據   7Q,9j.  
demurrage charge 延期費   B6)d2O9C  
deposit 存款   0yW#).D^b  
deposit slip 存款單   m&/{iCwp  
depreciation 折舊   S,Q!Xb@  
direct cost 直接成本   "&jA CI  
direct labour 直接人工   TWF6YAQm  
director 董事   XMb
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discount 折扣   xU$A/!oK  
discount on purchase 進貨折扣   L><# I  
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