[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。   &?uz`pv2  
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acceptance 承兌   Yly@ww9t|  
account 賬戶   yf
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accountant 會計員   y kW [B  
accounting 會計   `%E8-]{uS  
accounting system 會計制度    QV h4  
accounts payable 應付賬款   Iq#ZhAk  
accounts receivable 應收賬款   L4b:F0  
accumulated profits 累積利益   Ti2Ls5H}  
adjusting entry ?#123;整記錄  
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adjustment ?#123;整   SG?Nsp^%`B  
administration expense 管理費用   )mJf|W!Z#  
advances 預付   l"q1?kaVg  
advertising expense 廣告費   K]qM~v<A  
agency 代理   Fi.aC;sx  
agent 代理人   e/*$^i+S  
agreement 契約   4\pWB90V  
allotments 分配數   Qd_Y\PzS  
allowance 津貼   h'i{&mS_b  
amalgamation 合併  
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amortization 攤銷   8>7Rx
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amortized cost 應攤成本   +B'8|5tPX  
annuities 年金   'S<%Xm  
applied cost 已分配成本   >Jw6l0z  
applied expense 已分配費用   { F'Kk\f%:  
applied manufacturing expense 己分配製造費用   -w;(cE  
apportioned charge 攤派費用   ^9_UUzf\  
appreciation 漲價   jYVE8Y)my  
article of association 公司章程   ~XydQJ^*  
assessment 課稅   G
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assets 資產   FVB;\'/  
attorney fee 律師費   kF{*(r=.o  
audit 審計   lJzl6&  
auditor 審計員   R7s|`\  
average 平均數   }C  /]  
average cost 平均成本   ?f*Q>3
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bad debt 壞賬   v[TYc:L=  
balance 餘額   ?sBh=Ds  
balance sheet 資產負債表   !j1[$% =#  
bank account 銀行賬戶   &3v&i*DG,I  
bank balance 銀行結存   FP#FB$eP  
bank charge 銀行手續費   @ct+7v~  
bank deposit 銀行存款   MlJVeod  
bank discount 銀行貼現   ^*&X~8@)  
bank draft 銀行匯票   _
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bank loan 銀行借款   1AHx"e,;L  
bank overdraft 銀行透支   nRb^<cZf  
bankers acceptance 銀行承兌   wNNB;n`l  
bankruptcy 破產   x1gx$P  
bearer 持票人   joXfmHB}  
beneficiary 受益人   .fzu"XAPu  
bequest 遺產   sVoW=4V8  
bill 票據   o<l 2r  
bill of exchange 匯票   GIftrYr  
bill of lading 提單   LF?P> 1%-  
bills discounted 貼現票據   ?X9]HlH  
bills payable 應付票據   =s}Xy_+:  
bills receivable 應收票據   ]~>K\i  
board of directors 董事會  
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bonds 債券   ]h!`IX  
bonus 紅利   WlV z,t'if  
book value 賬面價值   3Z>YV]YbeU  
bookkeeper 簿記員   02Jo A+  
bookkeeping 簿記   S2C]?6cTq  
branch office general ledger 支店往來賬戶   Aaw( Ed  
broker 經紀人   'PlaMOy  
brought down 接前   `Zz uo16  
brought forward 接上頁   s?3i)Ymr  
budget 預算   RGD
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by-product 副產品   m-V02's  
by-product sales 副產品銷售   k$Rnj`*^  
capital 股本   }:z5t,u6  
capital income 資本收益   .wK1El{bf  
capital outlay 資本支出   ^1jk$$f  
capital stock 股本   YCy22@C  
capital stock certificate 股票   Rt(J/%;  
carried down 移後   p"`
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carried forward 移下頁   & hV Zx  
cash 現金   ~V)?>)T  
cash account 現金賬戶   ~2
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cash in bank 存銀行現金   ] c}
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cash on delivery 交貨收款   #\4 b:dv  
cash on hand 庫存現金   2GWDEgI1o  
cash payment 現金支付   5V-jMB  
cash purchase 現購   XTq
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cash sale 現沽   -s__E  
cashier 出?#123;員   F9XT lA  
cashiers check 本票    0=6/yc  
certificate of deposit 存款單折   ,smF^l   
certificate of indebtedness 借據   z,*:x4}F  
certified check 保付支票   7;LO2<|1  
certified public accountant 會計師   Az,- C
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charges 費用   UQd6/mD`e  
charge for remittances 匯水手續費   R9 r+kj_  
charter 營業執照   ^m7~:=K7WG  
chartered accountant 會計師   o*ANi;1]&B  
chattles 動產   :WXf.+IA  
check 支票   h3Fo-]0  
che stub 支票存根   Jm(ixekp  
closed account 己結清賬戶   G+"8l!dC?  
closing 結算   V!|e#}1/  
closing entries 結賬紀錄   IS]{}Y\3H  
closing stock 期末存貨   Ie'P#e'  
closing the book 結賬   GVd48*  
columnar journal 多欄日記賬   `Y3(~~YGn  
combination 聯合   ~!+h?[miV  
commission 佣金   ARL   
commodity 商品   @?&Wm3x9  
common stock 普通股   h(xP_Svj>  
company 公司   A
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compensation 賠償   2HOe__Ns  
compound interest 複利   #Ws53mT  
consignee 承銷人   OM96`  
consignment 寄銷   PDw{R]V+  
consignor 寄銷人   K6pw8  
consolidated balance sheet 合併資產負債表   ,9ml>ji`=  
consolidated profit and loss account 合併損益表   6 ,N6jaW  
consolidation 合併   ^Gz{6@TY5  
construction cost 營建成本   )teFS%  
construction revenue 營建收入   \3{3ly~L  
contract 合同   pZ+j[!  
control account 統制賬戶   rm+v(&  
copyright 版權   PM~*|(fA  
corporation 公司   Etmo78e  
cost 成本   Uh6mGLz*&  
cost accounting 成本會計   V 4qtaHf  
cost of labour 勞工成本   IUhp;iH  
cost of production 生產成本   R "E<8w  
cost of manufacture 製造成本   ^o%_W0_r  
cost of sales 銷貨成本   ^!>.97*   
cost price 成本價格   LZ&uj{ <  
credit 貸方   k@qWig  
credit note 收款通知單   B!q?_[k,  
creditor 債權人   ^!@*P,'I  
crossed check 橫線支票   O@`J_9  
current account 往來活期賬戶   &d 3HB=x  
current asset 流動資產   p~>_T7ze  
current liability 流動負債   J%r7<y\  
current profit and loss 本期損益   xw%)rm<t  
debit 借方   J'
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debt 債務   oMTY)`me  
debtor 債務人   )y\BY8  
deed 契據   9H$g?';  
deferred assets 遞延資產  
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deferred liabilities 遞延負債   *98Ti|  
delivery 交貨   iwz` x  
delivery expense 送貨費   ]N\6h(**wy  
delivery order 出貨單   G^"H*a  
demand draft 即期匯票   <lx^aakk!  
demand note 即期票據   FuMq|S  
demurrage charge 延期費   U2&HSE|2J  
deposit 存款   B007x{-L  
deposit slip 存款單   _SF!T6A  
depreciation 折舊   DB Xm  
direct cost 直接成本   GEi MmH?  
direct labour 直接人工   )_pt*xo  
director 董事   AFtCqq #[  
discount 折扣   )=(n/ vckM  
discount on purchase 進貨折扣   [0{wA9g  
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