[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。   )9QeVf  
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acceptance 承兌   +8AGs,  
account 賬戶   u;qBW uO  
accountant 會計員   yqw#= fy  
accounting 會計   2,X~a;+  
accounting system 會計制度   )N4_SA  
accounts payable 應付賬款   )!&7XL[  
accounts receivable 應收賬款   le-Q&*
  
accumulated profits 累積利益   2=6}! Y  
adjusting entry ?#123;整記錄   ^l4=/=RR  
adjustment ?#123;整   >f$ >Odqe  
administration expense 管理費用   8&"@6/)[  
advances 預付   ,:QzF"MV  
advertising expense 廣告費   v}$KlT  
agency 代理   X^U)j N2  
agent 代理人   / b_C9'S  
agreement 契約   1 f;k)x  
allotments 分配數   M8BN'%S  
allowance 津貼   g= ql 3N  
amalgamation 合併   2=TQU33#  
amortization 攤銷   q >|:mXR  
amortized cost 應攤成本   Ty21-0F  
annuities 年金   RTW4r9~'  
applied cost 已分配成本   Qf|=xV,F  
applied expense 已分配費用   y[s* %yP3l  
applied manufacturing expense 己分配製造費用   <"g ^V  
apportioned charge 攤派費用   .*N,x0B(  
appreciation 漲價   -4&SYCw  
article of association 公司章程   p<2A4="&  
assessment 課稅   =~i~SG/f  
assets 資產   z;_fO>u:  
attorney fee 律師費   MW^,l=kqW)  
audit 審計   ^nYS@  
auditor 審計員   h98_6Dw(]  
average 平均數   f<V#Yc(U}  
average cost 平均成本   e[HP]$\  
bad debt 壞賬   4{h?!Z*  
balance 餘額   v:MJF*/  
balance sheet 資產負債表   $Q[a^V~:  
bank account 銀行賬戶   uj_ OWre  
bank balance 銀行結存   n y7
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bank charge 銀行手續費   #[^?f[9r  
bank deposit 銀行存款   ^gwVh~j  
bank discount 銀行貼現   R)AFaP |  
bank draft 銀行匯票   ]
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bank loan 銀行借款   @tY)s  
bank overdraft 銀行透支   (=d%Bn$6b  
bankers acceptance 銀行承兌   |-Z9-rl
  
bankruptcy 破產   m/)Wn  
bearer 持票人   dsKEWZ =  
beneficiary 受益人   xHv<pza:  
bequest 遺產   >;N0( xB  
bill 票據   5TqT`XTz
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bill of exchange 匯票   xr uQ=Q  
bill of lading 提單   mX)UoiXue  
bills discounted 貼現票據   em  
bills payable 應付票據   `zNvZm-E  
bills receivable 應收票據   E>tlY&0[$  
board of directors 董事會   )&"l3*x  
bonds 債券   wz-9+VN6  
bonus 紅利   NrE&w H:  
book value 賬面價值   $6~D 2K  
bookkeeper 簿記員   85rXm*Df
 
bookkeeping 簿記   ;?>xuC$  
branch office general ledger 支店往來賬戶   fLj#+h-!  
broker 經紀人   }JXAG/<  
brought down 接前   v,N*vqWS  
brought forward 接上頁   8}3dwr;-  
budget 預算   i]:T{2  
by-product 副產品   gdupG  
by-product sales 副產品銷售   .]+oE$,!  
capital 股本   zPp?D_t  
capital income 資本收益   #>+O=YO  
capital outlay 資本支出   U[/k=}76  
capital stock 股本   sgdxr!1?y  
capital stock certificate 股票   b[<zT[.:  
carried down 移後   Y_3{\g|x  
carried forward 移下頁   kw8?:: <  
cash 現金   fRp+-QvE  
cash account 現金賬戶   TFbMrIF  
cash in bank 存銀行現金   b !FX]d1~k  
cash on delivery 交貨收款   *ip2|2G$  
cash on hand 庫存現金   qJ=4HlLno  
cash payment 現金支付   D[2I_3[wp  
cash purchase 現購   zQJ9V\0  
cash sale 現沽   ]iewukB4  
cashier 出?#123;員   v\>!J?  
cashiers check 本票   RF/I*5  
certificate of deposit 存款單折   +H5=zf2  
certificate of indebtedness 借據   XK[cbVu  
certified check 保付支票   8A{n9>jrb  
certified public accountant 會計師   |^K-m42  
charges 費用   (9r\YNK  
charge for remittances 匯水手續費   :kU
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charter 營業執照   ;Wa4d`K  
chartered accountant 會計師   Q}GsCmt=)O  
chattles 動產   z1t YD  
check 支票   tMxa:h;/x  
che stub 支票存根   ~|e?@3_G  
closed account 己結清賬戶   V!#+Ti/w4  
closing 結算   t]|WRQvy8  
closing entries 結賬紀錄   Ek|#P{!  
closing stock 期末存貨   [5 Mt,skC:  
closing the book 結賬   o2e aSG  
columnar journal 多欄日記賬   5z8CUDt 0  
combination 聯合   E/mp.f2!  
commission 佣金   }gQ FWT  
commodity 商品   ]~g6#@l  
common stock 普通股   !Z978Aub3&  
company 公司   pPt7M'uL"  
compensation 賠償   QXZjsa_|  
compound interest 複利   C$o#zu q-  
consignee 承銷人   =e'b*KTL,  
consignment 寄銷   U4]>8L  
consignor 寄銷人   KE3/s w0  
consolidated balance sheet 合併資產負債表   W99MA5P  
consolidated profit and loss account 合併損益表   R7: >'*F  
consolidation 合併   pI2
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construction cost 營建成本   40}qf}8n t  
construction revenue 營建收入   mJT<  
contract 合同   +g8wc(<ik  
control account 統制賬戶   G}1?lO_d`  
copyright 版權   Fm(~Vt;%u  
corporation 公司   f\O)+Vc  
cost 成本   i$HA@S  
cost accounting 成本會計   f`w$KVZ1!w  
cost of labour 勞工成本   1vlRzkd  
cost of production 生產成本   <fq?{z  
cost of manufacture 製造成本   B. Rc s  
cost of sales 銷貨成本   Mf)0Y~_:R#  
cost price 成本價格   ("(:wYR%  
credit 貸方   Ei!5Q ya>  
credit note 收款通知單   x ;V7D5 q  
creditor 債權人   'f0*~Wq|  
crossed check 橫線支票   S-{3'D[Nj  
current account 往來活期賬戶   8F|8zX&  
current asset 流動資產   "Sp+Q&2U  
current liability 流動負債   .a._WZF  
current profit and loss 本期損益   X]6Hgz66  
debit 借方   JBa( O-T  
debt 債務   =KfV;.&  
debtor 債務人   '"C$E922  
deed 契據   ~~eR,HYk  
deferred assets 遞延資產   ~IvAnwQ'  
deferred liabilities 遞延負債   k2Yh?OH  
delivery 交貨   a1]@&Dr  
delivery expense 送貨費   L~N<<8?\   
delivery order 出貨單   ]$[J_f*x  
demand draft 即期匯票   =Q985)Y&  
demand note 即期票據   8z&7wO  
demurrage charge 延期費   ?c712a ?  
deposit 存款   IV$pA`|V  
deposit slip 存款單   ]k~k6#),;  
depreciation 折舊   69{^Vfd;Y  
direct cost 直接成本   #$p&J1   
direct labour 直接人工   u
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director 董事   y
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discount 折扣   P,y*H_@k  
discount on purchase 進貨折扣   SaKaN#C  
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