[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。   y=&)sq  
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acceptance 承兌   W35nnBU  
account 賬戶   #uH1!UQb  
accountant 會計員   95+}NJ;r  
accounting 會計   svQDSi f  
accounting system 會計制度   U "}Kth  
accounts payable 應付賬款   `hfwZ*s  
accounts receivable 應收賬款   Z$pR_dazU  
accumulated profits 累積利益   D,)~j6OG8  
adjusting entry ?#123;整記錄   <iMkHch  
adjustment ?#123;整   "~Eo=R0 O  
administration expense 管理費用   "2; UXX-H  
advances 預付   L,l+1`Jz  
advertising expense 廣告費   5
6v<!L5%  
agency 代理   A1Zu^_y'  
agent 代理人   H`".L^  
agreement 契約   eHjR/MMr_  
allotments 分配數   C{'c_wX  
allowance 津貼   [OT@gp:  
amalgamation 合併   ``NjNd  
amortization 攤銷   xE9s=}  
amortized cost 應攤成本   9~4Kbmr>q  
annuities 年金   zxj!ihs<  
applied cost 已分配成本   t,H, *2  
applied expense 已分配費用   xqG` _S l  
applied manufacturing expense 己分配製造費用   \q,w)BE  
apportioned charge 攤派費用   9sRP8Nj|  
appreciation 漲價   )HU?7n.{  
article of association 公司章程   [2
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assessment 課稅   Cf+O7Y`^  
assets 資產   SGbo|Xe7:  
attorney fee 律師費   !.F\v.  
audit 審計   NeWssSje  
auditor 審計員   --]\z*x  
average 平均數   6?t5g4q*nn  
average cost 平均成本   jQ[Z*^"}  
bad debt 壞賬   iCc\p2p  
balance 餘額   Ge @d"  
balance sheet 資產負債表   S#""((U$  
bank account 銀行賬戶   B(>_.x#kv  
bank balance 銀行結存   !<~Ig/  
bank charge 銀行手續費   hR?rZUl2M  
bank deposit 銀行存款   n_w,Ew,>5  
bank discount 銀行貼現   =N3~2=g~A  
bank draft 銀行匯票   6)?TWr'Ke  
bank loan 銀行借款   q2SkkY$_]y  
bank overdraft 銀行透支   V*/))n?  
bankers acceptance 銀行承兌   'fgDe  
bankruptcy 破產   ^yb_aCw  
bearer 持票人   X~R qv5@-  
beneficiary 受益人   "=RB #  
bequest 遺產   {=(4  
bill 票據   RJ-CWt [LG  
bill of exchange 匯票   PzF)Vg  
bill of lading 提單   M0]fh5O  
bills discounted 貼現票據   qVY\5`f@  
bills payable 應付票據   q`{.2yV  
bills receivable 應收票據   H;Bj\-Pa  
board of directors 董事會   x^;nfqn|  
bonds 債券   q&wMp{  
bonus 紅利   7>4t{aRf_8  
book value 賬面價值   ?e ~*,6  
bookkeeper 簿記員   Uligr_c?  
bookkeeping 簿記   A+dY~@*a  
branch office general ledger 支店往來賬戶   \mycn/e  
broker 經紀人   h&Sl8$jVp  
brought down 接前   `q/ y|/v<  
brought forward 接上頁   v(0vP}[Q7E  
budget 預算  
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by-product 副產品   \k* ]w_m-  
by-product sales 副產品銷售   Z@*Z@]
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capital 股本   Ex Qld  
capital income 資本收益   a:8@:d1T K  
capital outlay 資本支出   9V;m;sz  
capital stock 股本   Obd!  
capital stock certificate 股票   SHaZ-d  
carried down 移後   %Wc-.ER  
carried forward 移下頁   vXf#gX!Y  
cash 現金   Zdak))7  
cash account 現金賬戶   *r_ .o;6  
cash in bank 存銀行現金   hV
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cash on delivery 交貨收款   H
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cash on hand 庫存現金   ,CdI.kV>o2  
cash payment 現金支付   kj[[78  
cash purchase 現購   ~q9RZ#g13J  
cash sale 現沽   *[jaI-~S  
cashier 出?#123;員   _,'UP>
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cashiers check 本票   81KtK[?b  
certificate of deposit 存款單折   1HZexV  
certificate of indebtedness 借據   EuAa  
certified check 保付支票   7Jqp2\  
certified public accountant 會計師   \K4
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charges 費用   ZqhINM*Rm  
charge for remittances 匯水手續費   K[9<a>D`  
charter 營業執照   `?>OY&(  
chartered accountant 會計師   9 (&!>z  
chattles 動產   C/cyqxVl}  
check 支票   6?`py}:  
che stub 支票存根   Zw3|HV(so  
closed account 己結清賬戶   ~:0h o  
closing 結算   @3G3l|~>  
closing entries 結賬紀錄   m:H )b{  
closing stock 期末存貨   }`eeItI+  
closing the book 結賬   ~jPe9  
columnar journal 多欄日記賬   63~i6  
combination 聯合   @!Pq"/  
commission 佣金   FY
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commodity 商品   t]m#k %)  
common stock 普通股   O 8fh'
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company 公司   "
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compensation 賠償   =l\D7s  
compound interest 複利   w?R6$n`  
consignee 承銷人   g,1\Gj%y  
consignment 寄銷   Gh< r_O~L3  
consignor 寄銷人   "'8$hV65.p  
consolidated balance sheet 合併資產負債表   ugL$W@   
consolidated profit and loss account 合併損益表   3Y8%5/D5  
consolidation 合併   Z2ZS5a  
construction cost 營建成本    [g/g(RL  
construction revenue 營建收入   2 o.Mh/D0  
contract 合同   c1Hv^*Y  
control account 統制賬戶   :jhJpm1Xq  
copyright 版權   5-sxTp  
corporation 公司   7+z%O3k'I  
cost 成本   p'R}z|d)  
cost accounting 成本會計   ^o{O5&i]  
cost of labour 勞工成本   |5W u0
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cost of production 生產成本   ZA# jw 8F  
cost of manufacture 製造成本   SA qX[c  
cost of sales 銷貨成本   BEY}mR]  
cost price 成本價格   U2h?l `nP  
credit 貸方   rj6wKfz  
credit note 收款通知單   "{&!fD~w  
creditor 債權人   Nc7YMxk'H  
crossed check 橫線支票   v3[ 2!UXq  
current account 往來活期賬戶   m!PN1$9V  
current asset 流動資產   {:? -)Xq  
current liability 流動負債   wvgX5P>  
current profit and loss 本期損益   x;C\G`9N  
debit 借方   BeVQ[  
debt 債務   ^ sz4rk  
debtor 債務人   uh GL1{  
deed 契據   3cs'Oz<w  
deferred assets 遞延資產   +DU}f;O8v  
deferred liabilities 遞延負債   tn}9(Oa)  
delivery 交貨   K/08F|]a  
delivery expense 送貨費   FkRrW^?5G  
delivery order 出貨單   {!<zk+h$  
demand draft 即期匯票   7wZKK0;T  
demand note 即期票據   z,^baU  
demurrage charge 延期費   T%:}/@
 
deposit 存款   76hi@7a  
deposit slip 存款單   Wx^L~[l  
depreciation 折舊   JWEqy+,Fjw  
direct cost 直接成本   /Jo*O=Lpo  
direct labour 直接人工   hnyZXk1|  
director 董事   T]0qd^\4w  
discount 折扣   f>Ij:b`Z2  
discount on purchase 進貨折扣   @Gl=1  
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