[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。   b c .Vy  
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acceptance 承兌   A f?&VD4K  
account 賬戶    UDpI @  
accountant 會計員   #O^zA`D   
accounting 會計   j,,#B4b  
accounting system 會計制度   j+<!4 0#  
accounts payable 應付賬款   >VjtKSN  
accounts receivable 應收賬款   ve#[LBOC8  
accumulated profits 累積利益   =uwG.,lC  
adjusting entry ?#123;整記錄   ivdPF dJ  
adjustment ?#123;整   !4F@ !.GG!  
administration expense 管理費用   p38s&\-kEN  
advances 預付   &m(eMX0lU  
advertising expense 廣告費   X pXhg*}K  
agency 代理   UL7%6v{'*  
agent 代理人   ^<yM0'0t  
agreement 契約   p*P0<01Z  
allotments 分配數   P\c0Q;){h"  
allowance 津貼   w*SFQ_6YE  
amalgamation 合併   suj}A  
amortization 攤銷   ,38bT#p:,r  
amortized cost 應攤成本   _}Gs9sHr0K  
annuities 年金   jP@t!=  
applied cost 已分配成本   Y!E|X 3  
applied expense 已分配費用   jM@@N.  
applied manufacturing expense 己分配製造費用   u*;53 43  
apportioned charge 攤派費用   Q6Zh%\+h(  
appreciation 漲價   BcGQpv&x  
article of association 公司章程   `.6Jgf u  
assessment 課稅   A&'HlI%J  
assets 資產   .>zkS*oX4z  
attorney fee 律師費   MD:kfPQ  
audit 審計   nfvs"B;  
auditor 審計員   ,KibP_<%&P  
average 平均數   ,TO&KO1;&  
average cost 平均成本   \t&6$"n(B6  
bad debt 壞賬   "ZVBn!  
balance 餘額   ldoN!J  
balance sheet 資產負債表   ;Wr,VU]  
bank account 銀行賬戶   PzTTL=G +  
bank balance 銀行結存   VA'<  
bank charge 銀行手續費   >BQF<  
bank deposit 銀行存款   T{K+1SPy4  
bank discount 銀行貼現   e$(i!G)  
bank draft 銀行匯票   OEGAwP?F  
bank loan 銀行借款   ]i]sgg[  
bank overdraft 銀行透支   A[':O*iB  
bankers acceptance 銀行承兌   cfe[6N  
bankruptcy 破產   l 0b=;^6  
bearer 持票人   W%Zyt:H`  
beneficiary 受益人   Y=

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bequest 遺產   ~Kf
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bill 票據   )@`w^\E_~_  
bill of exchange 匯票   ZCJ8I  
bill of lading 提單   dl$l5z\  
bills discounted 貼現票據   *&2
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bills payable 應付票據   s9:2aLZ{  
bills receivable 應收票據   VZlvmN  
board of directors 董事會   2Nl("e^kJr  
bonds 債券   :U[_V4?7  
bonus 紅利   ;%z0iZmg  
book value 賬面價值   't_=%^q  
bookkeeper 簿記員   o_*|`E  
bookkeeping 簿記   i+cGw  
branch office general ledger 支店往來賬戶   mg,f>(  
broker 經紀人   ^9b `;}).  
brought down 接前   fAUsJ[  
brought forward 接上頁   7<:w-  
budget 預算   ze\~-0ks+  
by-product 副產品   ng<`2XgU  
by-product sales 副產品銷售   qu UJ%F  
capital 股本   hA\8&pI;  
capital income 資本收益   /+1Fa):  
capital outlay 資本支出   2
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capital stock 股本   qiF~I0_
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capital stock certificate 股票   _0j}(Q>|H#  
carried down 移後   1W!n"3#  
carried forward 移下頁   Sf'5/9<DW+  
cash 現金   XP;&iZ J  
cash account 現金賬戶   tB3CX\e  
cash in bank 存銀行現金   z|?R=;,u`  
cash on delivery 交貨收款   -5 W0K}  
cash on hand 庫存現金   I~qiF%?d  
cash payment 現金支付   PrKlwhi#  
cash purchase 現購   CGe'
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cash sale 現沽   d,+n,;6Cf  
cashier 出?#123;員   S'JeA>L  
cashiers check 本票   ipp_?5TL  
certificate of deposit 存款單折   EXFxiw  
certificate of indebtedness 借據   ;Gs**BB&  
certified check 保付支票    k"7eHSy,  
certified public accountant 會計師   0amz#VIB<u  
charges 費用   3ElpS^2W  
charge for remittances 匯水手續費   pOYtN1uN|  
charter 營業執照   +r!h*4  
chartered accountant 會計師   -9*WQU9R  
chattles 動產   bv4cw#5z$9  
check 支票   ">QY'r  
che stub 支票存根   (Sv%-8?gs  
closed account 己結清賬戶   `^_:  
closing 結算   _Usg`ax-  
closing entries 結賬紀錄   GDB>!ukg  
closing stock 期末存貨  
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closing the book 結賬   F`Y<(]+   
columnar journal 多欄日記賬   Qd4T?5 vG  
combination 聯合   c6m,oS^  
commission 佣金   Xh/av[Q  
commodity 商品   -N(MEzAE  
common stock 普通股   p,8Z{mLn  
company 公司   dR+$7N$  
compensation 賠償   MX0B$yc$  
compound interest 複利   iP%=Wo.  
consignee 承銷人   7&)F;;H  
consignment 寄銷   L>b,}w  
consignor 寄銷人   @#tSx  
consolidated balance sheet 合併資產負債表   6 {Z\cwP)c  
consolidated profit and loss account 合併損益表   (B-9M)  
consolidation 合併   j[`?`RyU  
construction cost 營建成本   ,AM-cwwT:u  
construction revenue 營建收入   0cUt"(]  
contract 合同   8!SiTOzR?  
control account 統制賬戶   fdG.=7`  
copyright 版權   y21uvp'  
corporation 公司   #+PbcL  
cost 成本   ACYn87tq  
cost accounting 成本會計   { bn#:75r  
cost of labour 勞工成本   g:M7/- "  
cost of production 生產成本   wS0bk<(  
cost of manufacture 製造成本   j2M(W/_
 
cost of sales 銷貨成本   Y7)@(7G)\  
cost price 成本價格   #Vigu,zY  
credit 貸方   I}IW!K  
credit note 收款通知單   3raA^d3!?  
creditor 債權人   >NA7,Z2.  
crossed check 橫線支票   W @dY:N}  
current account 往來活期賬戶   "%t`I)  
current asset 流動資產   RAI&;"  
current liability 流動負債   m5aaY  
current profit and loss 本期損益   "'B%.a#k  
debit 借方   u(Sz$eV  
debt 債務   PZJ 4:h  
debtor 債務人   mm-UQ\h  
deed 契據   %:?QE ;  
deferred assets 遞延資產   \q'fB?bS^  
deferred liabilities 遞延負債   !cwVJe  
delivery 交貨   Z<<gz[$+p  
delivery expense 送貨費   QS*cd|7J;  
delivery order 出貨單   E_1
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demand draft 即期匯票   ](:FW '-  
demand note 即期票據   ?(8%S
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demurrage charge 延期費   TF-Ty  
deposit 存款   A i){,nh`0  
deposit slip 存款單   GP Lt<K!<#  
depreciation 折舊   b|o!&9Yyr  
direct cost 直接成本   yGG B  
direct labour 直接人工   .{a2z*o  
director 董事   f\U&M,L\'  
discount 折扣   UH-uU~  
discount on purchase 進貨折扣   .r5oN+?e  
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