[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。   o? {rPFR  
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acceptance 承兌   b_xGCBC  
account 賬戶   VA0p1AD  
accountant 會計員   E< Ini'od[  
accounting 會計    rytaC(  
accounting system 會計制度   E]IPag8 C  
accounts payable 應付賬款   Wo8.tu-2  
accounts receivable 應收賬款   GMRFZw_M  
accumulated profits 累積利益   %44Z7  
adjusting entry ?#123;整記錄   A~7q=
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adjustment ?#123;整   8{iFxTz  
administration expense 管理費用   3D/<R|p  
advances 預付   xh raf1v3\  
advertising expense 廣告費   o?\v 8.n  
agency 代理   ~*,e&I  
agent 代理人   KOM]7%ys1H  
agreement 契約   H(k-jAO
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allotments 分配數   r%DaBx!x8  
allowance 津貼   x9{&rldC  
amalgamation 合併   o(_~ st<  
amortization 攤銷   ) ; <Le
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amortized cost 應攤成本   _onEXrM  
annuities 年金   xIh,UW#  
applied cost 已分配成本   KeiPo KhZi  
applied expense 已分配費用   ]&l%L4Z  
applied manufacturing expense 己分配製造費用   y~AF|Dk=  
apportioned charge 攤派費用   q&`>&k  
appreciation 漲價   A(<"oAe|  
article of association 公司章程   UAi]hUq  
assessment 課稅   WOaj_o  
assets 資產   gQ@fe3[  
attorney fee 律師費   o/Cu^[an  
audit 審計   NDv_@V(D  
auditor 審計員   sF=8E8qa  
average 平均數   etHkyF  
average cost 平均成本   NtnKS@Ht  
bad debt 壞賬   oA1d8*i^E  
balance 餘額   R:LThFx  
balance sheet 資產負債表   ;0!rq^JG  
bank account 銀行賬戶   Q[M?LNE`  
bank balance 銀行結存   m{)F9F  
bank charge 銀行手續費   9 yE   
bank deposit 銀行存款   9WH  
bank discount 銀行貼現    b jq1",  
bank draft 銀行匯票   VP<_~OLc  
bank loan 銀行借款   7P2?SW^
 
bank overdraft 銀行透支   *`HE$k!  
bankers acceptance 銀行承兌   F;&a=R!.  
bankruptcy 破產   H!+T2<F9R  
bearer 持票人   %bs~%6)  
beneficiary 受益人   DE^@b+6  
bequest 遺產   [sT}hYh+  
bill 票據   D\H)uV`  
bill of exchange 匯票   Vu`O%[Q/  
bill of lading 提單   aybfBC  
bills discounted 貼現票據   Ehv*E  
bills payable 應付票據   %?7j Q  
bills receivable 應收票據   jcT  
board of directors 董事會   )G">7cg;t  
bonds 債券   N){/#3  
bonus 紅利   ]5=
C3Y  
book value 賬面價值   mP?~#RZ  
bookkeeper 簿記員   q["T6  
bookkeeping 簿記   u=5~^ 9  
branch office general ledger 支店往來賬戶   3]iBX`Ni  
broker 經紀人   dIUg e`O9  
brought down 接前   :&/b}b!)AX  
brought forward 接上頁   y^SDt3Am  
budget 預算   |Ir&C[QS{y  
by-product 副產品   7Qc 4Oz:t  
by-product sales 副產品銷售   *{y/wgX  
capital 股本   \Q5Jg   
capital income 資本收益   f[bx|6  
capital outlay 資本支出   A{!D7kwTz~  
capital stock 股本   .-6B6IEI_"  
capital stock certificate 股票   2bB&/Uumsd  
carried down 移後   *c[X{  
carried forward 移下頁   f_&bwfbo  
cash 現金   BpGK`0H  
cash account 現金賬戶   }h6N.vz  
cash in bank 存銀行現金   GV5hmDzRs  
cash on delivery 交貨收款   Q+O3Wgjy  
cash on hand 庫存現金   Y-.pslg  
cash payment 現金支付   vPV=K+1  
cash purchase 現購   1i.t^PY  
cash sale 現沽   ;34 m!\N5  
cashier 出?#123;員   DKjkO5R\  
cashiers check 本票   5F8sigr/h  
certificate of deposit 存款單折   {!B^nCSL  
certificate of indebtedness 借據   g]=w _  
certified check 保付支票   yH<^txNF  
certified public accountant 會計師   0V5 RZ`.  
charges 費用   9K>
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charge for remittances 匯水手續費   Wm5/>Cu,  
charter 營業執照   PLi[T4u  
chartered accountant 會計師   Kh!h_  
chattles 動產   H)s$0Xd  
check 支票   {jOCz1J  
che stub 支票存根   PTu~PVbp4  
closed account 己結清賬戶   =
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closing 結算   `dH[&=S  
closing entries 結賬紀錄   a!1\,.  
closing stock 期末存貨   %n3l
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closing the book 結賬   =%4 vrY `  
columnar journal 多欄日記賬   >g+ogwZ  
combination 聯合   g,5r)FU`  
commission 佣金   (f^K\7HM  
commodity 商品   D(MolsKc?  
common stock 普通股   t?1+Yw./em  
company 公司   S$!)Uc\)A  
compensation 賠償   pU4B6
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compound interest 複利   k{/2vV[`]  
consignee 承銷人   <z3:*=!  
consignment 寄銷   1D42+
cy  
consignor 寄銷人   c xhS*"Ph  
consolidated balance sheet 合併資產負債表   7|A9  
consolidated profit and loss account 合併損益表   RcUKe,  
consolidation 合併   c=U1/=R5  
construction cost 營建成本   Fm@G@W7,m  
construction revenue 營建收入   sv<U$M~)X  
contract 合同   QGtKu:c.81  
control account 統制賬戶   ~.;S>o[  
copyright 版權   ;?/v}$Pa  
corporation 公司   $7{|  
cost 成本   S!0ocS !t  
cost accounting 成本會計   FFH9$>A  
cost of labour 勞工成本   FcnSO 0G%  
cost of production 生產成本   c;w%R8z  
cost of manufacture 製造成本   ?QGAiu0  
cost of sales 銷貨成本   gl/n*s#r_  
cost price 成本價格   S ^?&a5{o  
credit 貸方   _yQ*  
credit note 收款通知單   F&r+"O)^-R  
creditor 債權人   -lM4*+f  
crossed check 橫線支票   V 0Ul`  
current account 往來活期賬戶   >;S/$  
current asset 流動資產   3lc'(ts%  
current liability 流動負債   ]| oh1q  
current profit and loss 本期損益   5gP#V K  
debit 借方   U88-K1G  
debt 債務   v~>^ c1:  
debtor 債務人   V#;6<H"  
deed 契據   HFD5*Z~M  
deferred assets 遞延資產   ar
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deferred liabilities 遞延負債   JV|GEn\@N  
delivery 交貨   FHVZ/ e  
delivery expense 送貨費   yBKkx@o#z  
delivery order 出貨單   kN9pl^2  
demand draft 即期匯票   rf"%D<bb  
demand note 即期票據   uX*H2"A  
demurrage charge 延期費   MF/359r)Et  
deposit 存款   9.R)iA  
deposit slip 存款單   ^\kv> WBE  
depreciation 折舊   Ilvz@=  
direct cost 直接成本   ^g`1SU`  
direct labour 直接人工   "J(#|v0  
director 董事   1_uq46  
discount 折扣   s$e0;C!D  
discount on purchase 進貨折扣   :(EU\yCzK  
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