[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。   >-I <`y-H  
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acceptance 承兌   h'-4nu;*  
account 賬戶   ?h&XIM(  
accountant 會計員   JkJ @bh Eu  
accounting 會計   >|A,rE^Ojt  
accounting system 會計制度   isL zgN%  
accounts payable 應付賬款   /S"jO[n9b  
accounts receivable 應收賬款   g,._3.D  
accumulated profits 累積利益   "jum*<QZz  
adjusting entry ?#123;整記錄   H_$?b  
adjustment ?#123;整   s6 g"uF>k  
administration expense 管理費用   Fn@`Bi?#q  
advances 預付   z qq  
advertising expense 廣告費   uL/wV~g  
agency 代理   hU""YP~y  
agent 代理人   9Vm1q!lE  
agreement 契約   RH;ulAD6(~  
allotments 分配數   tJ6@Ot  
allowance 津貼   t|>zke!'  
amalgamation 合併   :,0(aB  
amortization 攤銷   HXa[0VOx  
amortized cost 應攤成本   ^1.*NG8  
annuities 年金   6i[Ts0H%<!  
applied cost 已分配成本   !.,wg'\P  
applied expense 已分配費用   "5V;~}=S  
applied manufacturing expense 己分配製造費用   W]oD(eZ  
apportioned charge 攤派費用   eZPeyYX  
appreciation 漲價   xUdGSr50  
article of association 公司章程   PK2;Ywk`  
assessment 課稅   fQa*>**j;  
assets 資產   Rsfb?${0G  
attorney fee 律師費   ;
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audit 審計   c9-$^yno  
auditor 審計員   %i9 e<.Ot  
average 平均數   qS+;u`s  
average cost 平均成本   6#+&/ "*  
bad debt 壞賬   JI-i7P  
balance 餘額   NbU`_^oC  
balance sheet 資產負債表   cuQ!"iH  
bank account 銀行賬戶   ?.VKVTX^  
bank balance 銀行結存   (&e!u{I  
bank charge 銀行手續費   SCcvU4`o  
bank deposit 銀行存款   TF/NA\0c$  
bank discount 銀行貼現   }i~k:k mV  
bank draft 銀行匯票   031"D*W'i  
bank loan 銀行借款   w[-)c6JyE  
bank overdraft 銀行透支   ;Sivu-%  
bankers acceptance 銀行承兌   M 5sk
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bankruptcy 破產   _&/`-"3y  
bearer 持票人   src9EeiV  
beneficiary 受益人   AabQ)23R2  
bequest 遺產   e-ta7R4  
bill 票據   {}YA7M:L  
bill of exchange 匯票   x 7by|G(  
bill of lading 提單   Qfn:5B]tI  
bills discounted 貼現票據   "#O9ij  
bills payable 應付票據   N55F5  
bills receivable 應收票據   wSjDa.?'  
board of directors 董事會   [~{F(Le  
bonds 債券   n=<c_a)Nb  
bonus 紅利   U80=
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book value 賬面價值   YcobK#c  
bookkeeper 簿記員   0DicrnH8  
bookkeeping 簿記   zzf@U &x<  
branch office general ledger 支店往來賬戶   xQ FY/Z  
broker 經紀人   eC!=4_lx)  
brought down 接前   64?HqO 6(  
brought forward 接上頁   hU$o^ ICH  
budget 預算   ?kO
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by-product 副產品   "'z}oS  
by-product sales 副產品銷售   Ku,wI86  
capital 股本   F$as#.7FF  
capital income 資本收益   ;mU;+~YE  
capital outlay 資本支出   z}MxMx c4h  
capital stock 股本   %P0  
capital stock certificate 股票   y47N(;vy  
carried down 移後   ;A,X,f  
carried forward 移下頁   fmuh9Z  
cash 現金   u}nSdZC  
cash account 現金賬戶   O-V|=t  
cash in bank 存銀行現金   D -tRy~}  
cash on delivery 交貨收款   a dqS.xs  
cash on hand 庫存現金   ]:gW+6w"C  
cash payment 現金支付   AmF[#)90P  
cash purchase 現購   7%  D4  
cash sale 現沽   ^`kwSC  
cashier 出?#123;員   |HmY`w6*z  
cashiers check 本票   Q6HJ+H-Ub  
certificate of deposit 存款單折   Xq;|l?,O  
certificate of indebtedness 借據   t%Jk3W/f  
certified check 保付支票   ,'s}g, L  
certified public accountant 會計師   ZHNL~=r}  
charges 費用   T aS
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charge for remittances 匯水手續費   QJ XP-  
charter 營業執照   j,j|'7J%  
chartered accountant 會計師   !_
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chattles 動產   d=vuy   
check 支票   @}4aF|  
che stub 支票存根   nFQuoU]ux  
closed account 己結清賬戶   3jAr"xc  
closing 結算   60~;UBm5O  
closing entries 結賬紀錄   =cEsv&i  
closing stock 期末存貨   Z5vdH5?!r  
closing the book 結賬   Tgz=I4g  
columnar journal 多欄日記賬   T[SK>z  
combination 聯合   X
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commission 佣金   6M >@DRZ'|  
commodity 商品   t5+p]7  
common stock 普通股   , -Hj  
company 公司   @-sWXz*W  
compensation 賠償   C7C4 eW8  
compound interest 複利   D6L+ mTN  
consignee 承銷人   w-n}&f  
consignment 寄銷   9vV==A#  
consignor 寄銷人   !mxH/{+|n  
consolidated balance sheet 合併資產負債表   7+P;s,mi7  
consolidated profit and loss account 合併損益表   "9_$7.q<y  
consolidation 合併   &3t973=  
construction cost 營建成本   KUJLx  
construction revenue 營建收入   #Nh'1@@  
contract 合同   b$b;^nly  
control account 統制賬戶   +0&^.N
 
copyright 版權   x@OBGKV  
corporation 公司   ;].X;Ky<  
cost 成本   /0/ouA>+  
cost accounting 成本會計   b o|THS  
cost of labour 勞工成本   8{ZTHY-  
cost of production 生產成本   86{>X5+  
cost of manufacture 製造成本   *\XOQWrF  
cost of sales 銷貨成本   $E@n;0P  
cost price 成本價格   
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credit 貸方   4:/V
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credit note 收款通知單   jC'h54,Mr  
creditor 債權人   NF
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crossed check 橫線支票   1'o[9-   
current account 往來活期賬戶   rn|]-^ku/  
current asset 流動資產   j,.M!q]  
current liability 流動負債   WK6,K92  
current profit and loss 本期損益   WAxNQfEe  
debit 借方   'JOCL0FP  
debt 債務   =6~  
debtor 債務人   r.eK;  
deed 契據   ],weqs  
deferred assets 遞延資產   H0s*Lb  
deferred liabilities 遞延負債   oJ4HvrUO  
delivery 交貨   0''p29  
delivery expense 送貨費   Rt?CE jy  
delivery order 出貨單   "kP,v&n  
demand draft 即期匯票   ?+Gt?-! 5q  
demand note 即期票據   vqN/crJ@  
demurrage charge 延期費    @*eY~  
deposit 存款   <W#G)c0  
deposit slip 存款單   nz3*s#k\-  
depreciation 折舊   U\P4ts  
direct cost 直接成本   |N`0
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direct labour 直接人工   '6M
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director 董事   %4LoEm=U  
discount 折扣   /F;2wT;  
discount on purchase 進貨折扣   TX=894{nGh  
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