[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。   ")Not$8  
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acceptance 承兌   HK/WO jr  
account 賬戶   %US&`BT!  
accountant 會計員   6/S.sj~  
accounting 會計   o@zx
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accounting system 會計制度   -i:WA^yKgw  
accounts payable 應付賬款   j+gx
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accounts receivable 應收賬款   oL@-<;zKO  
accumulated profits 累積利益   \uOM,98xS  
adjusting entry ?#123;整記錄   H9(?yI@Zr#  
adjustment ?#123;整   # -luE  
administration expense 管理費用   6X
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advances 預付   -p_5T*R  
advertising expense 廣告費   CVa>5vt  
agency 代理   =4eJ@EVM  
agent 代理人   .g*N+T6O  
agreement 契約   ?"9h-g3`x}  
allotments 分配數   UA8hYWRP  
allowance 津貼   3@I0j/1#k1  
amalgamation 合併   BS##n
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amortization 攤銷   _eiqs  
amortized cost 應攤成本   a ~v$ bNu  
annuities 年金   V+"%B
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applied cost 已分配成本   :>fT=$i@  
applied expense 已分配費用   gPKf8{#%e  
applied manufacturing expense 己分配製造費用   8<C*D".T$  
apportioned charge 攤派費用   c9-$^yno  
appreciation 漲價   !
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article of association 公司章程   `HRL .uX  
assessment 課稅   >4X2uNbZS  
assets 資產   "sN%S's  
attorney fee 律師費   G{} 2"/  
audit 審計   2
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auditor 審計員   +-<G(^  
average 平均數   T o["o!(;z  
average cost 平均成本   f Ioc)T  
bad debt 壞賬   $K^l=X  
balance 餘額   }pMVl  
balance sheet 資產負債表   !Ap5Uwd  
bank account 銀行賬戶   UN.;w3`Oc  
bank balance 銀行結存   P?h1nxm`'  
bank charge 銀行手續費   0A)0Zw  
bank deposit 銀行存款   vdq=F|&  
bank discount 銀行貼現    8${n}}  
bank draft 銀行匯票   WVa%<  
bank loan 銀行借款   ,-AF8BP  
bank overdraft 銀行透支   jhm3:;Z  
bankers acceptance 銀行承兌   bZYayjxZ5i  
bankruptcy 破產   4{uQ}ea  
bearer 持票人   s?EQ  
beneficiary 受益人   ynIC (t  
bequest 遺產   9!_,A d;3  
bill 票據   7~XC_Yc1  
bill of exchange 匯票   rC-E+%y  
bill of lading 提單   #BLHHK/[  
bills discounted 貼現票據   ;_bRq:!j;  
bills payable 應付票據   Km(i}:6"  
bills receivable 應收票據   o`S``?`^)^  
board of directors 董事會   uy hh"[  
bonds 債券   M r)t>4  
bonus 紅利   kg^0%-F  
book value 賬面價值   zo
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bookkeeper 簿記員   uBRlvNJ  
bookkeeping 簿記   @ 8H$  
branch office general ledger 支店往來賬戶   -MTk9<qnT  
broker 經紀人   :01d9|#  
brought down 接前   dC({B3#e{  
brought forward 接上頁   UT\4 Xk<  
budget 預算   sv=U^xI  
by-product 副產品   0 %~~IT}U  
by-product sales 副產品銷售   ;A,X,f  
capital 股本   fmuh9Z  
capital income 資本收益   u}nSdZC  
capital outlay 資本支出   lJdBUoO  
capital stock 股本   D -tRy~}  
capital stock certificate 股票   a dqS.xs  
carried down 移後   ]:gW+6w"C  
carried forward 移下頁   AmF[#)90P  
cash 現金   AO7[SHDZ  
cash account 現金賬戶   ^`kwSC  
cash in bank 存銀行現金   |HmY`w6*z  
cash on delivery 交貨收款   Q6HJ+H-Ub  
cash on hand 庫存現金   Xq;|l?,O  
cash payment 現金支付   t%Jk3W/f  
cash purchase 現購   /i,n75/y?  
cash sale 現沽   ZHNL~=r}  
cashier 出?#123;員   T aS
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cashiers check 本票   QJ XP-  
certificate of deposit 存款單折   VCWW(Y1Fd  
certificate of indebtedness 借據   v#Rh:#7O%U  
certified check 保付支票   CV @P +  
certified public accountant 會計師   @}4aF|  
charges 費用   +aOdaNcI  
charge for remittances 匯水手續費   uY.Ns ?8  
charter 營業執照   SZKYq8ZA)V  
chartered accountant 會計師   Y%?S:&GH  
chattles 動產   2=_$&oT**  
check 支票   9f! M1  
che stub 支票存根   }nlS&gew^  
closed account 己結清賬戶   k'st^1T  
closing 結算   tDRR3=9pX  
closing entries 結賬紀錄   KZ%i&w#<  
closing stock 期末存貨   5_;-Qw  
closing the book 結賬   NT+.E[J6  
columnar journal 多欄日記賬   t5+p]7  
combination 聯合   8* A%k1+  
commission 佣金   >/A]C$?3  
commodity 商品   `6~0W5  
common stock 普通股   C7C4 eW8  
company 公司   Yj@Sy  
compensation 賠償   9O 'j+?(`@  
compound interest 複利   FaeKDbLJr  
consignee 承銷人   4k225~GQ:C  
consignment 寄銷   ^sf,mM~D  
consignor 寄銷人   bG]0|  
consolidated balance sheet 合併資產負債表   hVF^"$  
consolidated profit and loss account 合併損益表    tKV,  
consolidation 合併   jfMkN  
construction cost 營建成本   v.|#^A?Qx  
construction revenue 營建收入   EnWv9I<  
contract 合同   p3A9<g  
control account 統制賬戶   [OCjYC`  
copyright 版權   x@OBGKV  
corporation 公司   dx@dnWRT,  
cost 成本   E:K
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cost accounting 成本會計   GTR*3,rw  
cost of labour 勞工成本   "SMJ:g",  
cost of production 生產成本   Tdcc<T  
cost of manufacture 製造成本   B@(d5i{h  
cost of sales 銷貨成本   ^s{Ff+]W  
cost price 成本價格   *:n7B\.  
credit 貸方   Lng. X8D  
credit note 收款通知單   hr];!.Fv  
creditor 債權人   Z^>4qf,k  
crossed check 橫線支票   )g'J'_Sl  
current account 往來活期賬戶   8JY0]G6  
current asset 流動資產   T_S3_-|{==  
current liability 流動負債   9295:Y| w1  
current profit and loss 本期損益   p3Ux%/ZqPV  
debit 借方   IB;yL/T  
debt 債務   !`e`4y*N  
debtor 債務人   @%,~5{Ir  
deed 契據   W4
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deferred assets 遞延資產   ;<M}ZL@m  
deferred liabilities 遞延負債   23tX"e  
delivery 交貨   ^t})T*hM0  
delivery expense 送貨費   cANt7  
delivery order 出貨單   r0}x:{$M  
demand draft 即期匯票   O]tR~a  
demand note 即期票據   A1prYD  
demurrage charge 延期費   4;AF\De  
deposit 存款   f- XUto  
deposit slip 存款單   1L!;lP2  
depreciation 折舊   DP@1to@  
direct cost 直接成本   Z9DfwWI2nu  
direct labour 直接人工   qHub+"2  
director 董事   ;y,g%uqE  
discount 折扣   4NID:<  
discount on purchase 進貨折扣   bh@CtnO  
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