[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。   `p#A2ApA  
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acceptance 承兌   $ am7 xd  
account 賬戶   "! Mu5Ga  
accountant 會計員   g-}Vu1w0{6  
accounting 會計   3tIIBOwg[  
accounting system 會計制度   ]X?+]9Fr  
accounts payable 應付賬款   4ItXZo  
accounts receivable 應收賬款   -+Q,xxu  
accumulated profits 累積利益   b;m6m4i'f{  
adjusting entry ?#123;整記錄   2[M:WZ.1  
adjustment ?#123;整   mW8CqW\Q5  
administration expense 管理費用   KDQux  
advances 預付   ~`-9i{L  
advertising expense 廣告費   ~~5kAY-  
agency 代理   wM!QU{Lz  
agent 代理人   4f"be  
agreement 契約   SfL,_X]*  
allotments 分配數   b55|JWfC`  
allowance 津貼   @4$F%[g h  
amalgamation 合併   V!},a@>p  
amortization 攤銷   um3 M4>K  
amortized cost 應攤成本   `GPK$ue  
annuities 年金   }E/L:  
applied cost 已分配成本   f+I*aBQ  
applied expense 已分配費用   <o?qpW$,>  
applied manufacturing expense 己分配製造費用   3\D jV2t  
apportioned charge 攤派費用   5 YC(gv3/  
appreciation 漲價   31b-r[B{%  
article of association 公司章程   'R=o,=  
assessment 課稅   HHEFX9u  
assets 資產   `fc*/D  
attorney fee 律師費   oY.JK  
audit 審計   @KS:d\l}U  
auditor 審計員   Y =`3L  
average 平均數   >Q+E qT  
average cost 平均成本   ]L&_R^  
bad debt 壞賬   *Z/B\nb  
balance 餘額   ,Y!T!o}1  
balance sheet 資產負債表   `b7 o  
bank account 銀行賬戶   rSEJ2%iF*  
bank balance 銀行結存   "lmiGR*u  
bank charge 銀行手續費   cPS!%?}I  
bank deposit 銀行存款   ^?J:eB!  
bank discount 銀行貼現   O^:Pr8|{J  
bank draft 銀行匯票   Rf%ver  
bank loan 銀行借款   {L4^IKI  
bank overdraft 銀行透支   v<2+y
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bankers acceptance 銀行承兌   WMUw5h  
bankruptcy 破產   /VJ@`]jhDf  
bearer 持票人   7<1Y%|x`  
beneficiary 受益人   r`7`f xe  
bequest 遺產   a[#4Oq/t$  
bill 票據   l0@$]76cX;  
bill of exchange 匯票   {H>iL  
bill of lading 提單   {O^1WgGc[  
bills discounted 貼現票據   np>*O}r*  
bills payable 應付票據   | c8u  
bills receivable 應收票據   ^OQ_iPPI  
board of directors 董事會   T+.wJW:jh  
bonds 債券   T Z>z5YTv  
bonus 紅利   xMuy[)b  
book value 賬面價值   v
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bookkeeper 簿記員   GzR;`,_O/  
bookkeeping 簿記   _`D_0v(X  
branch office general ledger 支店往來賬戶   :YV!;dKJ  
broker 經紀人   Viw{<VH=  
brought down 接前   bpU^|r^W  
brought forward 接上頁   Jhut>8  
budget 預算   Nm^q.)dO  
by-product 副產品   `zsKc 6%  
by-product sales 副產品銷售   mGY74>/  
capital 股本   gXfAz,  
capital income 資本收益   E=
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capital outlay 資本支出   0 /H1INve  
capital stock 股本   'Uc|[l]  
capital stock certificate 股票   z&t6,0q`5  
carried down 移後   =oHJ_  
carried forward 移下頁   h|-r t15  
cash 現金   Tw`l
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cash account 現金賬戶   U>I#f  
cash in bank 存銀行現金   i$ NnHj|
 
cash on delivery 交貨收款   b<7.^  
cash on hand 庫存現金   :#|77b0  
cash payment 現金支付   |mM
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cash purchase 現購   c9ZoO;  
cash sale 現沽   @'U4-x  
cashier 出?#123;員   43VuH  
cashiers check 本票   IM@Qe|5  
certificate of deposit 存款單折   X:!%"K%}  
certificate of indebtedness 借據   'x18F#g  
certified check 保付支票  
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certified public accountant 會計師   ca`=dwe>  
charges 費用   y1AS^'  
charge for remittances 匯水手續費   k&?QeXW  
charter 營業執照   jBB<{VV|  
chartered accountant 會計師   d6n6= [*  
chattles 動產   S_WY91r  
check 支票   \m\.+q]  
che stub 支票存根   J{1O\i  
closed account 己結清賬戶   xFvSQ`sp  
closing 結算   XH*^#c  
closing entries 結賬紀錄   Nyo6
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closing stock 期末存貨   ilHj%h*z  
closing the book 結賬   AKWw36lm  
columnar journal 多欄日記賬   u*U?VZ5  
combination 聯合   ^KhFBed  
commission 佣金   " DF g"  
commodity 商品   =o-qu^T^u  
common stock 普通股   . =+7H`A  
company 公司   LTCj
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compensation 賠償   m7@`POI  
compound interest 複利   |On6?5((e  
consignee 承銷人   '-~86Q  
consignment 寄銷   MdKZH\z/  
consignor 寄銷人   tJn2:}-s  
consolidated balance sheet 合併資產負債表   -WYJ1B0v  
consolidated profit and loss account 合併損益表   [v&_MQ  
consolidation 合併   5eU/ [F9  
construction cost 營建成本   ILpB:g  
construction revenue 營建收入   ]#qdA(Kl  
contract 合同   @s[bRp`gd  
control account 統制賬戶   f[v??^  
copyright 版權   t3WlVUtq3  
corporation 公司   mB :lp=c`  
cost 成本   4+~+`3;~v  
cost accounting 成本會計   `=>Bop)  
cost of labour 勞工成本   p$=3&qR 6  
cost of production 生產成本   [WK_Vh{  
cost of manufacture 製造成本   ox*Ka]  
cost of sales 銷貨成本   xtnB:3  
cost price 成本價格    z/ i3  
credit 貸方   2<O hO ^  
credit note 收款通知單   MaEh8
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creditor 債權人   jgYiuM3c\  
crossed check 橫線支票   -cW5v  
current account 往來活期賬戶   }I;W  
current asset 流動資產   Du{]r[[C  
current liability 流動負債   o+vf  
current profit and loss 本期損益   qzLRA.#f^  
debit 借方   F0yh7MItV  
debt 債務   aR\=p:%jGI  
debtor 債務人   #e
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deed 契據   l nZ=< T  
deferred assets 遞延資產   q@\D5F% >  
deferred liabilities 遞延負債   J?]W!V7C  
delivery 交貨   Vr^wesT\Hx  
delivery expense 送貨費   B;@yOm=  
delivery order 出貨單   V*AG0@&!  
demand draft 即期匯票   I;`V*/s8"  
demand note 即期票據   EbW7Av  
demurrage charge 延期費   (&B
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deposit 存款   IFE C_F>  
deposit slip 存款單   7OZs~6(  
depreciation 折舊   w_-{$8|  
direct cost 直接成本   9-@w(kMu  
direct labour 直接人工   kz&)a>aA  
director 董事   Uarb [4OZ  
discount 折扣   dfrq8n]  
discount on purchase 進貨折扣   <wuP*vI"h  
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