[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。   !.q99DB  
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acceptance 承兌   3.hFYA w  
account 賬戶   Q
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accountant 會計員   _'1 ]CoR  
accounting 會計   oIx|)[  
accounting system 會計制度   @x}^2FE  
accounts payable 應付賬款   ILl~f\xG)  
accounts receivable 應收賬款   J?X{NARt  
accumulated profits 累積利益   H25Qx;(dTk  
adjusting entry ?#123;整記錄   7RBEEE`)  
adjustment ?#123;整   r-!Qw1  
administration expense 管理費用   YEaT_zWG0  
advances 預付   .K(9=yh  
advertising expense 廣告費   (`E`xb@E,=  
agency 代理   R) dP=W*  
agent 代理人    $RRX-  
agreement 契約   ~$C<^?"b  
allotments 分配數   f(blqO.@l  
allowance 津貼   $oM>?h_=  
amalgamation 合併   yvzH}$!]  
amortization 攤銷   WjK[% ;Z!  
amortized cost 應攤成本   ABe25Sus  
annuities 年金   kh=<M{-t  
applied cost 已分配成本   -P|claO0  
applied expense 已分配費用   Ee7+ob  
applied manufacturing expense 己分配製造費用   i/'bpGrQ(  
apportioned charge 攤派費用   TIl  'Z7  
appreciation 漲價   ::#[lw  
article of association 公司章程   7%? bl  
assessment 課稅   XMkRYI1~  
assets 資產   PH:5  
attorney fee 律師費   K$qY^oyQFw  
audit 審計   /FC HF#yK  
auditor 審計員   [a!AKkj  
average 平均數   UjoA$A!Od;  
average cost 平均成本   ZYY2pY 1  
bad debt 壞賬   }v|_]   
balance 餘額   !vJ$$o6#  
balance sheet 資產負債表   I;E?;i  
bank account 銀行賬戶   cAwqIihZ  
bank balance 銀行結存   [:gg3Qzx  
bank charge 銀行手續費   lOeX5%$Z  
bank deposit 銀行存款   & C)
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bank discount 銀行貼現   5VOw}{Pt  
bank draft 銀行匯票   +"BJjxG  
bank loan 銀行借款   ,<#Rk'y$  
bank overdraft 銀行透支   Keo<#C c?  
bankers acceptance 銀行承兌   0(f+a_2^Q  
bankruptcy 破產  
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bearer 持票人   0k16f3uI   
beneficiary 受益人   f sh9-iY8e  
bequest 遺產   C,eP!_O  
bill 票據   %]0?vw:;j  
bill of exchange 匯票   ;UpJ_y)n8\  
bill of lading 提單   J
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bills discounted 貼現票據   &ck}3\sQ  
bills payable 應付票據   =<Sn&uL  
bills receivable 應收票據   ]*mUc`  
board of directors 董事會   9oGcbD4*  
bonds 債券   Cx/J_Ro#  
bonus 紅利   T!y 9v5  
book value 賬面價值   6=$< R4B  
bookkeeper 簿記員   &
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bookkeeping 簿記   &QfEDDJ  
branch office general ledger 支店往來賬戶   lGR0-Gh2  
broker 經紀人   %(khE-SW  
brought down 接前   5m0lk|`  
brought forward 接上頁   w*/@|r39  
budget 預算   aAGV\o{^  
by-product 副產品   .(cpYKFX  
by-product sales 副產品銷售   u1y>7,Z6W  
capital 股本   G93V=Bk=  
capital income 資本收益   ?G',Qtz<K  
capital outlay 資本支出   d;gs1]E50  
capital stock 股本   _^(1Qb[  
capital stock certificate 股票   Q[NoFZ V!  
carried down 移後   a*X{hU9P  
carried forward 移下頁   $3p48`.\  
cash 現金   @SxZ>|r-|v  
cash account 現金賬戶   e_|<tYx><  
cash in bank 存銀行現金   ^ }5KM87  
cash on delivery 交貨收款   j][&o-Ev  
cash on hand 庫存現金   JmR2skoV,  
cash payment 現金支付   <2 [vR|Q*  
cash purchase 現購   >5kz#|@P  
cash sale 現沽   G[ #R1'  
cashier 出?#123;員   $},XRo&R  
cashiers check 本票   >M{98NH  
certificate of deposit 存款單折   XtZd% #2},  
certificate of indebtedness 借據   _p1!8*0]  
certified check 保付支票   tR<#CCtRp'  
certified public accountant 會計師   FqbGT(QB0  
charges 費用   }MMK Or(  
charge for remittances 匯水手續費   ;-py h(  
charter 營業執照   +VW8{=$  
chartered accountant 會計師   LFi* O&  
chattles 動產   U7n#TPet  
check 支票   +3zQ"lLD^  
che stub 支票存根   U@yhFj_y  
closed account 己結清賬戶   &gS-.{w "  
closing 結算   m`8{arz2  
closing entries 結賬紀錄   EU:N9oT  
closing stock 期末存貨   q#c+%,Z=C  
closing the book 結賬   aLm~.@Q  
columnar journal 多欄日記賬   P
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combination 聯合   0F- +)S?M[  
commission 佣金   FT6CKsM"  
commodity 商品   ,GVX1B?  
common stock 普通股   j96}E/gF  
company 公司   C|Gk}  
compensation 賠償   iOv>g-t:  
compound interest 複利   $X Uck[  
consignee 承銷人   ju[y-am$/  
consignment 寄銷   4FYV]p8f  
consignor 寄銷人    iVeH\a  
consolidated balance sheet 合併資產負債表   =kwz3Wv  
consolidated profit and loss account 合併損益表   o@360#njF  
consolidation 合併   %$o[,13=  
construction cost 營建成本   J?Y,3cc.  
construction revenue 營建收入   'Y ,2CN  
contract 合同   T`]%$$1s  
control account 統制賬戶   "dt}k$Gr  
copyright 版權   EMr|#}]#s  
corporation 公司   q+8de_"]  
cost 成本   -UidU+ES;  
cost accounting 成本會計   d]|K%<+(  
cost of labour 勞工成本   0%&}wU jV  
cost of production 生產成本   9@"pR;X@  
cost of manufacture 製造成本   Y&,}q_Z:  
cost of sales 銷貨成本   i;]0>g4  
cost price 成本價格   Z~94<*LEp  
credit 貸方   uc"%uc'  
credit note 收款通知單   O[U`(A:  
creditor 債權人   xa]yq%  
crossed check 橫線支票   @?]>4+Oa0  
current account 往來活期賬戶   .6rbn8h  
current asset 流動資產   L{IMZ+IB2|  
current liability 流動負債   D[]0/+,  
current profit and loss 本期損益   ~cO
iv  
debit 借方   IOxtuR  
debt 債務   R%}<z*~NE@  
debtor 債務人   v]Pyz<+  
deed 契據   g.62XZF@  
deferred assets 遞延資產   YhRy C*b  
deferred liabilities 遞延負債   ,']CqhL6=R  
delivery 交貨   NM:$Q<n  
delivery expense 送貨費   &J9 + 5L8  
delivery order 出貨單   uUq= L  
demand draft 即期匯票   "v0bdaQH3  
demand note 即期票據   Zz:%KUl3  
demurrage charge 延期費   d:A'|;']  
deposit 存款   Ex]Ku  
deposit slip 存款單   5Zhl@v,L%  
depreciation 折舊   ^K J#dT  
direct cost 直接成本   MK Sw  
direct labour 直接人工  
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director 董事   Mby4(M+&n  
discount 折扣   $E;Tj|W  
discount on purchase 進貨折扣   (4q/LuP^d  
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