[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。   wD9a#AgEd  
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acceptance 承兌   ]qktj=p  
account 賬戶   v%91k  
accountant 會計員   }vh Za p^  
accounting 會計   t9 F=^)s  
accounting system 會計制度   'ZHdV,dd  
accounts payable 應付賬款   jPJAWXB4a  
accounts receivable 應收賬款   Zk`#VH  
accumulated profits 累積利益   9O98Q6-s  
adjusting entry ?#123;整記錄   wyY*:{lZ  
adjustment ?#123;整   i@$*Csj\9*  
administration expense 管理費用   F :T GsV#  
advances 預付   pj{\T?(  
advertising expense 廣告費   $:vkX   
agency 代理   S%6
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agent 代理人   >S#ul?  
agreement 契約   l(kr'x  
allotments 分配數   Q< *8<Oo4g  
allowance 津貼   >P(`MSc  
amalgamation 合併   W|UtY`1  
amortization 攤銷   0D[@u3W  
amortized cost 應攤成本   ;A#~`P  
annuities 年金   >L>+2z  
applied cost 已分配成本   ^%[F8\}XPJ  
applied expense 已分配費用   [xaisXvI4  
applied manufacturing expense 己分配製造費用   Y E1Hpeb  
apportioned charge 攤派費用   +x1/-J8_sg  
appreciation 漲價   96ZdM=  
article of association 公司章程   h4`9Cfrq,  
assessment 課稅   l5O=V
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assets 資產   %}qbkkZ  
attorney fee 律師費   ?]!vRm Z;  
audit 審計   RQ' H!(K  
auditor 審計員   f&I7 ,"v  
average 平均數   v5$s#f<   
average cost 平均成本   fE25(wCz7  
bad debt 壞賬   m
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balance 餘額   +Ui_ O  
balance sheet 資產負債表   ImkrV{,e  
bank account 銀行賬戶   `deYi2z  
bank balance 銀行結存   S+I^!gT  
bank charge 銀行手續費   optBA3@e!  
bank deposit 銀行存款   :pZ}
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bank discount 銀行貼現   rla:<6tt  
bank draft 銀行匯票   Q,e*#oK3$  
bank loan 銀行借款   P_Uutn~  
bank overdraft 銀行透支   OyVm(%Z   
bankers acceptance 銀行承兌   P
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bankruptcy 破產   }~I|t!GL  
bearer 持票人   '}{?AUDx  
beneficiary 受益人   d-$_|G+  
bequest 遺產   +zO]N &  
bill 票據   ?q$P>guH6-  
bill of exchange 匯票   bZ5n,KQA5  
bill of lading 提單   %$9bce-fcG  
bills discounted 貼現票據   e}"wL g]  
bills payable 應付票據   S+T|a:]\7  
bills receivable 應收票據   ==9ZFdf  
board of directors 董事會   b! tludb  
bonds 債券   8pe0$r`b  
bonus 紅利   ^gg!Me
 
book value 賬面價值   jnBC;I[:  
bookkeeper 簿記員   V SAafux  
bookkeeping 簿記   |]ucHV  
branch office general ledger 支店往來賬戶  
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broker 經紀人   >t#\&|9I  
brought down 接前   nVOqn\m-  
brought forward 接上頁   #7W.s!#}Dd  
budget 預算   !J^tg2M8:  
by-product 副產品   ?r3e*qJGn  
by-product sales 副產品銷售   W~dE   
capital 股本   r{ @
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capital income 資本收益   {D(,ft;s^  
capital outlay 資本支出   RVF F6N^  
capital stock 股本   r8v:|Q1"  
capital stock certificate 股票   >q9{  
carried down 移後   JlIS0hnv  
carried forward 移下頁   K&S@F!#g  
cash 現金   |- OHve4A  
cash account 現金賬戶   *l!5QG UoK  
cash in bank 存銀行現金   !5.v'K '  
cash on delivery 交貨收款   C*pLq5s  
cash on hand 庫存現金   {B^pnLc  
cash payment 現金支付   ^!uO(B&  
cash purchase 現購   shK&2Noan  
cash sale 現沽   X;]3$\F  
cashier 出?#123;員   AM/lbMr  
cashiers check 本票   d*9j77C]  
certificate of deposit 存款單折   @:gl:mc  
certificate of indebtedness 借據   D_ ug-<QT  
certified check 保付支票   z7q%,yw3N  
certified public accountant 會計師   :?#cDyW)  
charges 費用   l $Zs~@N  
charge for remittances 匯水手續費  
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charter 營業執照   3@HIpQM3  
chartered accountant 會計師   cYD1~JX.  
chattles 動產   \e0x,2  
check 支票   %zQ2:iT5@=  
che stub 支票存根   %kW3hQ<$  
closed account 己結清賬戶   llqDT-cp  
closing 結算   v>k b^38  
closing entries 結賬紀錄   6jtTT%>y  
closing stock 期末存貨    >fwlg-  
closing the book 結賬   *NjMb{[ZQ  
columnar journal 多欄日記賬   MM*-i=  
combination 聯合   ._(z~3s  
commission 佣金  
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commodity 商品   d<?X3&J  
common stock 普通股   #tP )-ww  
company 公司   LOt#1Qv  
compensation 賠償   6\mC$:F  
compound interest 複利   2dyxKK!\a  
consignee 承銷人   L]NYYP-  
consignment 寄銷   't ;/,+:V  
consignor 寄銷人   J{x##p<F$  
consolidated balance sheet 合併資產負債表   |nfH-JytV  
consolidated profit and loss account 合併損益表   i*b4uHna  
consolidation 合併   JrxP,[q JG  
construction cost 營建成本   U)b&zZc;  
construction revenue 營建收入   #nDL  
contract 合同   v6(,Ax&  
control account 統制賬戶   cWc$yE'  
copyright 版權   C}bPv+t  
corporation 公司   n('VQ0b  
cost 成本   A1 b6Zt  
cost accounting 成本會計   {cX7<7N  
cost of labour 勞工成本   "pl[(rc+u  
cost of production 生產成本   14;Av {Xt  
cost of manufacture 製造成本   YFAn
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cost of sales 銷貨成本   B~e7w 4  
cost price 成本價格   ur`}v|ZY  
credit 貸方   Wd1 IX^7C%  
credit note 收款通知單   @]<DR*<  
creditor 債權人   1=- X<M75  
crossed check 橫線支票   uk1v7#p  
current account 往來活期賬戶   +-",2d+g  
current asset 流動資產   P@-R5 GK  
current liability 流動負債   _i#@t7  
current profit and loss 本期損益   0n7HkDo  
debit 借方   %PSz o8.l  
debt 債務   r)(i{:@r`  
debtor 債務人   B0NN>)h  
deed 契據   ~F=#}6kg_  
deferred assets 遞延資產   kKNk2!z`M  
deferred liabilities 遞延負債   dcM+ylB  
delivery 交貨   i"ck`6v"8  
delivery expense 送貨費   ,!8*g[^
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delivery order 出貨單   b^@`uDb6  
demand draft 即期匯票   +}`p"<'u  
demand note 即期票據   P=}H1#  
demurrage charge 延期費   +q4W0  
deposit 存款   aJ% e'F[  
deposit slip 存款單   he_HVRpB  
depreciation 折舊   ~7KynE  
direct cost 直接成本   {8ld:ZP  
direct labour 直接人工   8UjCX[v  
director 董事   mJ7` .  
discount 折扣   Y^T-A}?`  
discount on purchase 進貨折扣   
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