[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。   s42M[BW]  
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acceptance 承兌   9Y!N\-x`  
account 賬戶   R/r)l<X@   
accountant 會計員   90>
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accounting 會計   =3OK3|  
accounting system 會計制度   Jm$.$B&I  
accounts payable 應付賬款   YO7Y1 (`  
accounts receivable 應收賬款   >_P7k5Y^  
accumulated profits 累積利益   XJy~uks,  
adjusting entry ?#123;整記錄   QQUeY 2}  
adjustment ?#123;整   =; Gw=m(  
administration expense 管理費用   %JM:4G|q  
advances 預付   Vy0s%k  
advertising expense 廣告費   T%~w~stW  
agency 代理   }S51yDVG_  
agent 代理人   n 1MZHa,  
agreement 契約   JP`$A  
allotments 分配數   )o)<5Iqh  
allowance 津貼   B z<
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amalgamation 合併   +a aj3m  
amortization 攤銷   RY'f%c  
amortized cost 應攤成本   eznt "Rr2  
annuities 年金   3~Od2nk(x  
applied cost 已分配成本   `v3WJ>Q!N?  
applied expense 已分配費用   F8M&.TE_3  
applied manufacturing expense 己分配製造費用   vdw5T&Q{{C  
apportioned charge 攤派費用   H,`F%G#!`q  
appreciation 漲價   $Llv6<B  
article of association 公司章程   v+uq  
assessment 課稅   &5puGnTZ  
assets 資產   <WFA3  
attorney fee 律師費   51j5AbFQ"  
audit 審計   1=(jpy  
auditor 審計員   bA}9He1  
average 平均數   eygmhaE  
average cost 平均成本   !.1oW
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bad debt 壞賬   |S.G#za  
balance 餘額   % @ UH,Ew  
balance sheet 資產負債表   ir/m.~?  
bank account 銀行賬戶   F: %-x=q  
bank balance 銀行結存   ~_opU(;f  
bank charge 銀行手續費   NRu_6~^^  
bank deposit 銀行存款   YoyJnl.?u  
bank discount 銀行貼現   "%fh`4y3\  
bank draft 銀行匯票   CXt9 5O?  
bank loan 銀行借款   Z`x|\j I  
bank overdraft 銀行透支   'i5 VU4?K  
bankers acceptance 銀行承兌   {hQ0=r
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bankruptcy 破產   JPQWRK^  
bearer 持票人   -!MrG68  
beneficiary 受益人   K~'!JP8@  
bequest 遺產   _:@~bHd  
bill 票據   F.5'5%  
bill of exchange 匯票   ^mxOQc !  
bill of lading 提單   d 90  
bills discounted 貼現票據   vD<6BQR  
bills payable 應付票據   ]<b$k  
bills receivable 應收票據   {gh41G;n  
board of directors 董事會   ZrY#B8  
bonds 債券   k(LZ,WSR  
bonus 紅利   ?;84M@  
book value 賬面價值   nOq?Q  
bookkeeper 簿記員   |vW(;j6  
bookkeeping 簿記   gc(Gc vdB\  
branch office general ledger 支店往來賬戶   :})(@.H  
broker 經紀人   &"HxAK)f  
brought down 接前   ;fomc<  
brought forward 接上頁  
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budget 預算   ZK:dhwer  
by-product 副產品   hojP3 [  
by-product sales 副產品銷售   5=/&[=  
capital 股本   BGM5pc (ei  
capital income 資本收益   2iOn\ ^]x  
capital outlay 資本支出   k=;>*:D%  
capital stock 股本   @1+C*  
capital stock certificate 股票   ;R[  xo!  
carried down 移後   @z $,KUH  
carried forward 移下頁   \8j5b+  
cash 現金   o95)-Wb  
cash account 現金賬戶   HIiMq'H^  
cash in bank 存銀行現金   k3[rO}>s  
cash on delivery 交貨收款   $t*>A+J  
cash on hand 庫存現金   rJLn=|uR  
cash payment 現金支付   xPBSJhla  
cash purchase 現購   Bmx+QO  
cash sale 現沽   6Gt~tlt:L  
cashier 出?#123;員   3a9%djGq  
cashiers check 本票   U'(Exr [  
certificate of deposit 存款單折   nW)-bAV<  
certificate of indebtedness 借據   Xge]3Ub  
certified check 保付支票   Pjz_KO/  
certified public accountant 會計師   V
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charges 費用   wyzx9`5~d  
charge for remittances 匯水手續費   'ec G:B`S  
charter 營業執照   _#[~?g`  
chartered accountant 會計師   5x$/.U  
chattles 動產   mjgwU8'![  
check 支票   ggluQGA  
che stub 支票存根   8CXZ7p  
closed account 己結清賬戶   -,xCUG<g  
closing 結算   jA'qXc+\  
closing entries 結賬紀錄   qY,z,oAF  
closing stock 期末存貨   sk'<K5~  
closing the book 結賬   #h,7dz.d  
columnar journal 多欄日記賬   j ^4KczJl  
combination 聯合   So?.V4aD_  
commission 佣金   j@chSk"K  
commodity 商品   JFOto,6L:  
common stock 普通股   g%C!)UbT  
company 公司   $'Pn(eZHGv  
compensation 賠償   Q1ox<-  
compound interest 複利   oZM6% -@qi  
consignee 承銷人   @|I:A  
consignment 寄銷   m(2(Caz{  
consignor 寄銷人   !-G'8a|7  
consolidated balance sheet 合併資產負債表   PK&3nXF%4  
consolidated profit and loss account 合併損益表   1zo0/<dk  
consolidation 合併   cb36~{  
construction cost 營建成本   .&z/p3 1  
construction revenue 營建收入   ,E7+Z' ;  
contract 合同   w$5~'Cbi  
control account 統制賬戶   !T+jb\O_  
copyright 版權   Qu 7#^%=  
corporation 公司   *[ ' n8Z  
cost 成本   CMQlxX?  
cost accounting 成本會計   tKr.{#)  
cost of labour 勞工成本   ';H"Ye:D=7  
cost of production 生產成本   fj 14'T  
cost of manufacture 製造成本   j@w+>h  
cost of sales 銷貨成本   ^{ Kj{M22  
cost price 成本價格   aJ!(c}N~97  
credit 貸方   )7X+T'?%  
credit note 收款通知單   7 !-3jU@m  
creditor 債權人   tx$i(  
crossed check 橫線支票   m7~<z>5$  
current account 往來活期賬戶   ]YQ!i@Y  
current asset 流動資產   |6qxRWT"  
current liability 流動負債   |_<'qh  
current profit and loss 本期損益   / 7i>0J]  
debit 借方   <V
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debt 債務   KOQiX?'  
debtor 債務人   #F>7@N:5  
deed 契據   %_kXC~hH_  
deferred assets 遞延資產   ^A&i$RRO  
deferred liabilities 遞延負債   96NZrT  
delivery 交貨   g Kp5*  
delivery expense 送貨費   ZQL4<fy'E  
delivery order 出貨單   uq
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demand draft 即期匯票   ~RdD6V  
demand note 即期票據   [>P9_zID  
demurrage charge 延期費   "-y2En  
deposit 存款   _oV;Y`_  
deposit slip 存款單    qcNu9Ih  
depreciation 折舊   i146@<\G{P  
direct cost 直接成本   &1=J e$,  
direct labour 直接人工   g431+O0K1  
director 董事   8vk*",  
discount 折扣   0XkLWl|k  
discount on purchase 進貨折扣   TO(2n8'fdO  
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