[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。   ^" EsBt  
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acceptance 承兌   mrzrQ@sN  
account 賬戶   =D2jJk?AX  
accountant 會計員   q-g3!  
accounting 會計   "AzA|zk')"  
accounting system 會計制度   Tjfg[Z/x  
accounts payable 應付賬款   %$)[qa3  
accounts receivable 應收賬款   *P#okwp  
accumulated profits 累積利益   5gPcsn"D  
adjusting entry ?#123;整記錄   &3Q!'pJJ  
adjustment ?#123;整   [=63xPxs.  
administration expense 管理費用   /~49.}yt  
advances 預付   BixKK$Lo  
advertising expense 廣告費   !8Rsz:7^-  
agency 代理   a1
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agent 代理人   b0A*zQA_)  
agreement 契約   l 4zl|6%  
allotments 分配數   1q])"l"<  
allowance 津貼   F3a OKV^  
amalgamation 合併   _\9|acFT2O  
amortization 攤銷   y7;i4::A\  
amortized cost 應攤成本   }E\ b_.  
annuities 年金   | Vtd!9  
applied cost 已分配成本   )jh4
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applied expense 已分配費用   =,/08Cs  
applied manufacturing expense 己分配製造費用   '8Q:}{  
apportioned charge 攤派費用    Fo=hL  
appreciation 漲價   vgc#IEx@  
article of association 公司章程   q"|,HpQ  
assessment 課稅   G\y:O9
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assets 資產   h@5mVTb}i  
attorney fee 律師費   SD"'  
audit 審計   `kn 'RZR  
auditor 審計員   L"w% ew  
average 平均數   yA8e"$  
average cost 平均成本   { *"I4  
bad debt 壞賬  
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balance 餘額   'w?*4H  
balance sheet 資產負債表   *?zyF@K{%  
bank account 銀行賬戶   u}eqU%  
bank balance 銀行結存   {Lex((  
bank charge 銀行手續費   E^:8Jehq  
bank deposit 銀行存款   u7_IO  
bank discount 銀行貼現   T ~9)0A"]  
bank draft 銀行匯票   c~@ Z  
bank loan 銀行借款   Q-3o k7
 
bank overdraft 銀行透支  
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bankers acceptance 銀行承兌   ewNzRH,b  
bankruptcy 破產   a@E+/9  
bearer 持票人   F__j]}?  
beneficiary 受益人   Op&i6V}<s  
bequest 遺產   t:DZow  
bill 票據   "ooq1 0P  
bill of exchange 匯票   7~2b4"&
 
bill of lading 提單   8n.sg({g  
bills discounted 貼現票據   e/pZLj]M  
bills payable 應付票據   He#5d!cf:M  
bills receivable 應收票據   wUGSM"~ |  
board of directors 董事會   %SG**7  
bonds 債券   Ow0-}Im~  
bonus 紅利   "f/Su(6{0  
book value 賬面價值   C%$:Oq  
bookkeeper 簿記員   )ZU)$dJ>V  
bookkeeping 簿記   C@{#OOa  
branch office general ledger 支店往來賬戶   z=}@aX[  
broker 經紀人   d|^cKLu  
brought down 接前   PSOW}Y|q  
brought forward 接上頁   DrfOz#a0Uu  
budget 預算   ?#OGH`ZvkI  
by-product 副產品   (;f7/2~`  
by-product sales 副產品銷售   :L~{Q>o  
capital 股本   njbEw4nX  
capital income 資本收益   i+x$Y)=  
capital outlay 資本支出   DAZzc :1Aj  
capital stock 股本   5pJ)OX  
capital stock certificate 股票   -dCM eC  
carried down 移後   > 3<P^-9L  
carried forward 移下頁   {u3eel  
cash 現金   0q|.]:][Eo  
cash account 現金賬戶   E\3fL"lM  
cash in bank 存銀行現金   ]}KoW?M
 
cash on delivery 交貨收款  
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cash on hand 庫存現金   YL(7l|^!  
cash payment 現金支付   -Wp69DP6q  
cash purchase 現購   6`/nA4S4.  
cash sale 現沽   mlIX>ss|7B  
cashier 出?#123;員   Y<~Nx~w{  
cashiers check 本票   L*;XjacI]  
certificate of deposit 存款單折   W
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certificate of indebtedness 借據   gmU_# J%~  
certified check 保付支票   _R&}CP  
certified public accountant 會計師   x$Gu)
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charges 費用   9}~WwmC
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charge for remittances 匯水手續費   I) mP?  
charter 營業執照   yv.Y-c=  
chartered accountant 會計師   !$ $|zB
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chattles 動產   Y,-?oBY  
check 支票   AJ0 qq  
che stub 支票存根   q+A^JjzT  
closed account 己結清賬戶   OYcf+p"<\  
closing 結算   tc go 'V  
closing entries 結賬紀錄   Gk'j<a  
closing stock 期末存貨   0((3q'[ <  
closing the book 結賬   (~YFm"S  
columnar journal 多欄日記賬   .rfufx9Sw  
combination 聯合   p& B c<+3e  
commission 佣金   @]*b$6tt  
commodity 商品   d2b L_  
common stock 普通股   1-_op!N  
company 公司   3j{VpacZY  
compensation 賠償   .'3&!#3  
compound interest 複利   \/rK0|2A  
consignee 承銷人   |K},f ,  
consignment 寄銷   czMu<@c [  
consignor 寄銷人   #+mt}w/  
consolidated balance sheet 合併資產負債表   s%tPGjMq  
consolidated profit and loss account 合併損益表   5O.dRp7dJ  
consolidation 合併   g+5{&YD  
construction cost 營建成本   
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construction revenue 營建收入   ;DMv?-H  
contract 合同   {@T8i^EI  
control account 統制賬戶   pdcP;.  
copyright 版權   Ka[@-XH  
corporation 公司   LnQm2uF  
cost 成本   Of)EBa<5^  
cost accounting 成本會計   sE*A,z?  
cost of labour 勞工成本   @"BvyS,p  
cost of production 生產成本   *?/9lAm  
cost of manufacture 製造成本   C4Pi6.wf  
cost of sales 銷貨成本   1WGcv O)<  
cost price 成本價格   [Z2:3*5r.  
credit 貸方   zYf`o0U  
credit note 收款通知單   yNY *Fl!  
creditor 債權人   3"28=)o  
crossed check 橫線支票   gu+c7qe  
current account 往來活期賬戶   I }AO_rtb  
current asset 流動資產   g8 (zvG;Y  
current liability 流動負債   %w <5 9d6  
current profit and loss 本期損益   al/3$0#
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debit 借方   mZ;W$y SO  
debt 債務   @\[UZVmBw  
debtor 債務人   \;0J6LBc  
deed 契據   y'(bp=Nq  
deferred assets 遞延資產   eySV -f{  
deferred liabilities 遞延負債   GarPnb  
delivery 交貨   %B^nQbNDM  
delivery expense 送貨費   ,vB
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delivery order 出貨單   (<ybst6+I  
demand draft 即期匯票   |*4)G6J@n  
demand note 即期票據   S~WsGLF s  
demurrage charge 延期費   Pb0+z=L  
deposit 存款   neQ2k=ao  
deposit slip 存款單   1jdv<\U   
depreciation 折舊   #(o 'G4T  
direct cost 直接成本   &1hJ?uM01  
direct labour 直接人工   PV?XpT  
director 董事   )^+v*=Dc-i  
discount 折扣   pdnkHR$  
discount on purchase 進貨折扣   lk $S"OH!  
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