[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。   "0nto+v  
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acceptance 承兌   i5V ly'Q  
account 賬戶   fytgS(?I'  
accountant 會計員   YgrBIul  
accounting 會計   RVX-3FvP  
accounting system 會計制度   dAohj QH:  
accounts payable 應付賬款   N!^U{;X7/  
accounts receivable 應收賬款   .
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accumulated profits 累積利益   ln#Lx&r;|  
adjusting entry ?#123;整記錄   !)KX?i[Q  
adjustment ?#123;整   ?zKDPBj  
administration expense 管理費用   wQ@@|Cj4L  
advances 預付   99H&#!~bSS  
advertising expense 廣告費   Q{V|{yV^y  
agency 代理   X|@|ZRN  
agent 代理人   i$"B  
agreement 契約   !Vv$  
allotments 分配數   y~Sh|2x8v  
allowance 津貼   EivZI<<a  
amalgamation 合併   {>>f5o3  
amortization 攤銷   5k<qJ9  
amortized cost 應攤成本   \"5%w *vl  
annuities 年金   oF)+f 4  
applied cost 已分配成本    |Zncr9b  
applied expense 已分配費用   sR ~1J4  
applied manufacturing expense 己分配製造費用   @y{Whun~  
apportioned charge 攤派費用   Z_cTuu0'  
appreciation 漲價   )#M*@e$k  
article of association 公司章程   0B>{31)  
assessment 課稅   jvCk+n[  
assets 資產   .pr- ^  
attorney fee 律師費   mvlK~c8  
audit 審計   >Ix)jSNLgo  
auditor 審計員   7YkxIzE  
average 平均數   ]7fqVOiOu  
average cost 平均成本   S_ e }>-  
bad debt 壞賬   83Bp_K2\  
balance 餘額   e:6R+8s2  
balance sheet 資產負債表    J$v0  
bank account 銀行賬戶   BoHMz/DB  
bank balance 銀行結存   Ik(TII_  
bank charge 銀行手續費   0r.*7aXu  
bank deposit 銀行存款   sn]8h2z  
bank discount 銀行貼現   =uIu0_v  
bank draft 銀行匯票   B}C"Xc  
bank loan 銀行借款   W{?7Pn?1`  
bank overdraft 銀行透支   *3s4JK  
bankers acceptance 銀行承兌   pEw &i  
bankruptcy 破產   vB#&XK.aW  
bearer 持票人   m+s^K{k}  
beneficiary 受益人   tHJ#2X#Y.  
bequest 遺產   U;LbP-{B  
bill 票據   K9;pX2^z9  
bill of exchange 匯票   h7wm xa;  
bill of lading 提單   C3:4V2<_  
bills discounted 貼現票據   a)`b;]+9  
bills payable 應付票據   &w- QMjM>  
bills receivable 應收票據   Yvcd(2  
board of directors 董事會   x$cs_
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bonds 債券   bN8GRK )  
bonus 紅利   Q+U}  
book value 賬面價值   o>';-} E  
bookkeeper 簿記員  
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bookkeeping 簿記   ?A3pXa  
branch office general ledger 支店往來賬戶   o=X6PoJN_  
broker 經紀人   +>@<'YI<  
brought down 接前   e@Q<hb0<eU  
brought forward 接上頁   6OkN(tL&.  
budget 預算   AVyqtztQ  
by-product 副產品   .|NF8Fj  
by-product sales 副產品銷售   
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capital 股本   NU-({dGK}  
capital income 資本收益   hCQzD2  
capital outlay 資本支出   "~jt0pp  
capital stock 股本   k+f!)7_  
capital stock certificate 股票   #Wey)DI  
carried down 移後   >sv|  
carried forward 移下頁   35%'HFt_  
cash 現金    !NUsfd  
cash account 現金賬戶   ;X[mfg\  
cash in bank 存銀行現金   q.`+d[Q2  
cash on delivery 交貨收款   n\Uh5P1W"  
cash on hand 庫存現金   uHkL$}C  
cash payment 現金支付   559znM=  
cash purchase 現購   >?ZH[A  
cash sale 現沽   k-@CcrepF  
cashier 出?#123;員   iov55jT~l@  
cashiers check 本票   )2C_6eR  
certificate of deposit 存款單折   <.s=)}'`P  
certificate of indebtedness 借據   X3NHQMI   
certified check 保付支票   7SE\(K=<%  
certified public accountant 會計師   .iN PLz1  
charges 費用   T^x7w+  
charge for remittances 匯水手續費   ^a4y+!  
charter 營業執照   "4 5O!AjP  
chartered accountant 會計師   I2hX;pk,  
chattles 動產   ()6)|A<^U  
check 支票   GJ edW  
che stub 支票存根   ?dP3tLR  
closed account 己結清賬戶   D *RF._  
closing 結算   al$G OMi  
closing entries 結賬紀錄   3/+ 9#  
closing stock 期末存貨    +ulBy  
closing the book 結賬   cobq+Iyu  
columnar journal 多欄日記賬   #80DM  
combination 聯合   q$`{ $RX  
commission 佣金   O'{UAb+-  
commodity 商品   dtw1Am#Ci  
common stock 普通股   i% 19|an  
company 公司   w'oP{=y[  
compensation 賠償   p1 > D  
compound interest 複利   12n5{'H
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consignee 承銷人  
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consignment 寄銷   j38>,9u,  
consignor 寄銷人   gO_{(\w*  
consolidated balance sheet 合併資產負債表   [hSE^ m  
consolidated profit and loss account 合併損益表   m:CiXM   
consolidation 合併   7K>FCT  
construction cost 營建成本   Y0fX\6=h  
construction revenue 營建收入   AD^9?Z  
contract 合同   rK)aR  
control account 統制賬戶   ~n9BN'@x  
copyright 版權   /( % Q  
corporation 公司   e0Cr>I5/e  
cost 成本   QNj hA'[T  
cost accounting 成本會計   cf)2GoV>e  
cost of labour 勞工成本   m,NUNd#)\  
cost of production 生產成本   9r=@S  
cost of manufacture 製造成本   hn\<'|n  
cost of sales 銷貨成本   (yIl]ZN*  
cost price 成本價格   sJo]$/?F  
credit 貸方   y33+^  
credit note 收款通知單   U?97yc\$  
creditor 債權人   %tEjf 3  
crossed check 橫線支票   roT$dL P)w  
current account 往來活期賬戶   ;Nf5,D.D  
current asset 流動資產   S'm&Ll2
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current liability 流動負債   G&$+8r  
current profit and loss 本期損益   Q/&H3N  
debit 借方  
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debt 債務   &m2 FEQLj  
debtor 債務人   m-9{@kgAM?  
deed 契據   8wz%e(  
deferred assets 遞延資產   -02cI}e  
deferred liabilities 遞延負債   +>mbBu!7  
delivery 交貨   a
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delivery expense 送貨費    Ht|No  
delivery order 出貨單   I:l<t*  
demand draft 即期匯票   WtOpxAq  
demand note 即期票據   ]7" W(  
demurrage charge 延期費   yx?Z&9z <  
deposit 存款   !i=LQUi.  
deposit slip 存款單   0; GnR0  
depreciation 折舊  
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direct cost 直接成本   \x?q!(;G2  
direct labour 直接人工   |6/k2d{,(  
director 董事   _1jd{?kt  
discount 折扣   B@g 0QgA  
discount on purchase 進貨折扣   Y^DS~CrM  
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