[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。   ,xrXby|R"  
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acceptance 承兌   R;f!s/^)  
account 賬戶   |[?"$g9v  
accountant 會計員   Sf)VQ5U!Y  
accounting 會計   W@1Nit-R  
accounting system 會計制度   <ok/2v
 
accounts payable 應付賬款   /4]M*ls  
accounts receivable 應收賬款   jyf[O -  
accumulated profits 累積利益   n=n!Hn  
adjusting entry ?#123;整記錄   vO"Sy{)Z>  
adjustment ?#123;整   #!KbqRt  
administration expense 管理費用   XU .FLNe  
advances 預付   b&Qj`j4]ZM  
advertising expense 廣告費   hd.^ZD7  
agency 代理   QdL ;|3K9  
agent 代理人   $z]gy]F  
agreement 契約   Dg4?,{c9W  
allotments 分配數   -U(T  
allowance 津貼   eW]K~SPd7  
amalgamation 合併   1j<=TWit  
amortization 攤銷   HP2]b?C  
amortized cost 應攤成本   Y6/'gg'&5  
annuities 年金   `
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applied cost 已分配成本   #z)@T  
applied expense 已分配費用  
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applied manufacturing expense 己分配製造費用   ^PfFW  
apportioned charge 攤派費用   7^h?<X\  
appreciation 漲價   v"Fa_+TVx  
article of association 公司章程   2![.Kbqa%  
assessment 課稅   CEE`nn  
assets 資產   pIk&N
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attorney fee 律師費   -#H>kbs  
audit 審計   T&I*8 R~  
auditor 審計員   c.Pyt  
average 平均數   E@aR5S>  
average cost 平均成本   Q_xE:#!;  
bad debt 壞賬   RZ9vQ\X U)  
balance 餘額   H3}{]&a  
balance sheet 資產負債表   TGGeTtk=  
bank account 銀行賬戶   V4}9f5FR  
bank balance 銀行結存   X~GnK>R  
bank charge 銀行手續費   |r!G(an1x4  
bank deposit 銀行存款   <XX\4[wb  
bank discount 銀行貼現   i Vzv/Lqm1  
bank draft 銀行匯票   W\o(f W  
bank loan 銀行借款   Slcf=  
bank overdraft 銀行透支   R 28v5  
bankers acceptance 銀行承兌   \aQBzEX  
bankruptcy 破產   _=XzQZT!L  
bearer 持票人   .0S.7w3dZo  
beneficiary 受益人   0ejx;Mum  
bequest 遺產   a1]k(AuQrC  
bill 票據   8'_>A5L/C  
bill of exchange 匯票   tWD~|<\. )  
bill of lading 提單   1Dg\\aUk  
bills discounted 貼現票據   /i$E|[  
bills payable 應付票據   @;M( oFS9  
bills receivable 應收票據   "?hEGJ;m"  
board of directors 董事會   J{Ei+@^/9  
bonds 債券   <7/_Vs)F0  
bonus 紅利   yv ^j~  
book value 賬面價值   (X@JlAfB  
bookkeeper 簿記員   C] qY  
bookkeeping 簿記   =xWZJ:UnU  
branch office general ledger 支店往來賬戶   f@T/^|`mh  
broker 經紀人   ?N<* ATCL  
brought down 接前   E8u:Fg s  
brought forward 接上頁   aR ao\Wp|  
budget 預算   4:=']C  
by-product 副產品   (EGsw o  
by-product sales 副產品銷售   sptDzVM  
capital 股本   $R%xeih1fz  
capital income 資本收益   UP}Ys*  
capital outlay 資本支出   ")"VQ|$y  
capital stock 股本   (p'yya{(  
capital stock certificate 股票   *g]q
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carried down 移後   +^YXqOXU  
carried forward 移下頁   q [Rqy !,  
cash 現金   7R[4XQ%  
cash account 現金賬戶   qP6]}Aj]  
cash in bank 存銀行現金   Lnbbv  *  
cash on delivery 交貨收款   1w/1k6`0  
cash on hand 庫存現金   _>%P};G{>  
cash payment 現金支付   ;aj
CnSmR  
cash purchase 現購   j<>E Fd  
cash sale 現沽   OACRw%J:X{  
cashier 出?#123;員   E8zga)  
cashiers check 本票   Uc%(#I]Mi  
certificate of deposit 存款單折   
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certificate of indebtedness 借據   )4>M<BO  
certified check 保付支票   S(eCG2gR  
certified public accountant 會計師   B>*zQb2:  
charges 費用   xV[X#.3  
charge for remittances 匯水手續費   :oYu+cQ  
charter 營業執照   ^EWkJW,Yc  
chartered accountant 會計師   a,tzt ]>  
chattles 動產   %bgjJ`  
check 支票   #g*U\y  
che stub 支票存根   O-y/K2MC*  
closed account 己結清賬戶   J^8(h R  
closing 結算   x7)j?2  
closing entries 結賬紀錄   e`zx#v  
closing stock 期末存貨   S.1\e"MfI  
closing the book 結賬   ?pn<lW8d  
columnar journal 多欄日記賬   (+q#kKR  
combination 聯合   16ahU$@-  
commission 佣金   t+7h(?8L  
commodity 商品   \fIGMoy!  
common stock 普通股   kIhP 73M  
company 公司   ~=9 1K xf  
compensation 賠償   +?Vj}p;  
compound interest 複利   _jg&}HM  
consignee 承銷人   VI7f}  
consignment 寄銷   Dn~r~aR$g  
consignor 寄銷人   nXPl\|pXt  
consolidated balance sheet 合併資產負債表   yH5^EY7rQ  
consolidated profit and loss account 合併損益表   @TF^6)4f  
consolidation 合併   CZ"~N`  
construction cost 營建成本   ~XGBE  
construction revenue 營建收入   =lY6v-MBw  
contract 合同   w
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control account 統制賬戶   3fPd|F.kF  
copyright 版權   5SPhdpIg@[  
corporation 公司   b5K6F:D22  
cost 成本   Agt6G\n  
cost accounting 成本會計  
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cost of labour 勞工成本   vFKX@wV S  
cost of production 生產成本   .XDY1~w0  
cost of manufacture 製造成本   ^'>kZ^w0  
cost of sales 銷貨成本   /orpQ UHA  
cost price 成本價格   qNb|6/DG  
credit 貸方   !wP|t#Sc9  
credit note 收款通知單   ,p2BB"^_i  
creditor 債權人   [P~6
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crossed check 橫線支票   QcQ
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current account 往來活期賬戶   0qP&hybL[(  
current asset 流動資產   I3sH8/*  
current liability 流動負債   *FhD%><  
current profit and loss 本期損益   Tk~RT<\Ab+  
debit 借方   Mx?]7tI  
debt 債務   :'1UX <&B  
debtor 債務人   |m{Q_zAB  
deed 契據   Z9Prw/8P  
deferred assets 遞延資產   EC9D.afy&  
deferred liabilities 遞延負債   74f3a|vx/  
delivery 交貨   YDh6XD<Z  
delivery expense 送貨費   $7M/rF;N5X  
delivery order 出貨單   bz5",8Mn  
demand draft 即期匯票   |]=. ^  
demand note 即期票據   0zH^yx:ma  
demurrage charge 延期費   j{}-zQ]n  
deposit 存款   1$S;
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deposit slip 存款單   F>N3GPRl  
depreciation 折舊   .gY}}Q  
direct cost 直接成本   55lL aus  
direct labour 直接人工   "p]Fq,  
director 董事   BC!n;IAe  
discount 折扣   Twqkd8[  
discount on purchase 進貨折扣   zx)^!dEMM  
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