[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。   }x4,a6^  
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acceptance 承兌   :bMCmY  
account 賬戶   #=R)s0j"  
accountant 會計員   LH..8nfl  
accounting 會計   TEOV>Tt  
accounting system 會計制度   MP,l*wVd  
accounts payable 應付賬款   ^\ &:'$f+8  
accounts receivable 應收賬款   yv4ki5u`  
accumulated profits 累積利益   ?}%Gr,tj2  
adjusting entry ?#123;整記錄   |E-0 P=h  
adjustment ?#123;整   Kg&{
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administration expense 管理費用   qOz,iR?}  
advances 預付   &9\z!r6mc  
advertising expense 廣告費   F.?
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agency 代理   sChMIbq!Av  
agent 代理人   >L/Rf8j&  
agreement 契約   d -6[\S#  
allotments 分配數   phSF.WC  
allowance 津貼   Ay<'Z6`  
amalgamation 合併   70&v
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amortization 攤銷   vOsd>3"  
amortized cost 應攤成本   IXt2R~b  
annuities 年金   rKq/=Avv  
applied cost 已分配成本   %*P59%  
applied expense 已分配費用   j~V@0z.  
applied manufacturing expense 己分配製造費用   YKLh$  
apportioned charge 攤派費用   qVC_K/w 7  
appreciation 漲價   0m ,A`*o  
article of association 公司章程   "!XeK|Wi  
assessment 課稅   _Jj/"?  
assets 資產   1d!7GrD F  
attorney fee 律師費   BQ[1,\>  
audit 審計   ~\/>b}^uf'  
auditor 審計員   ?RvXO'ml  
average 平均數   |x["fWK  
average cost 平均成本   @ ~fg[)7M  
bad debt 壞賬   exV6&bdu  
balance 餘額   {6)fZpd)@  
balance sheet 資產負債表   )eGGA6G  
bank account 銀行賬戶   ^4]#Ri=U  
bank balance 銀行結存   :SG9ygq'  
bank charge 銀行手續費   l.1)%q&@^  
bank deposit 銀行存款   &'Qz  
bank discount 銀行貼現   ;OmmXygl  
bank draft 銀行匯票   (w]w 2&YD  
bank loan 銀行借款   :w(J=0Lt  
bank overdraft 銀行透支   @B ~![l  
bankers acceptance 銀行承兌   -2|D( sO  
bankruptcy 破產   lO8.Q"mxo  
bearer 持票人   ];6c/#2x  
beneficiary 受益人   !`\W8JT+  
bequest 遺產   7CUu:6%  
bill 票據   @8Drhx  
bill of exchange 匯票   (}O)pqZ>  
bill of lading 提單   Km]N scq1  
bills discounted 貼現票據   -'JTVfm.  
bills payable 應付票據   tu77Sb  
bills receivable 應收票據   Nv*x^y]  
board of directors 董事會   u1`8f]qt  
bonds 債券   x+|Fw d  
bonus 紅利   MjE.pb  
book value 賬面價值   COFs?L.`  
bookkeeper 簿記員   p*!@z|F>U  
bookkeeping 簿記   %9[GP7?  
branch office general ledger 支店往來賬戶   0{v?  
broker 經紀人   FR0
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brought down 接前   y4
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brought forward 接上頁   ,Ng3!2&$e  
budget 預算   a\vf{2  
by-product 副產品   J><O 51  
by-product sales 副產品銷售   @i UzRsl  
capital 股本   BQSA;;n]  
capital income 資本收益   84b;G4K  
capital outlay 資本支出   zJI/j _~W  
capital stock 股本   jp8=>mk  
capital stock certificate 股票   BArsj  
carried down 移後   ) EEr?"  
carried forward 移下頁   KU-z;}9s  
cash 現金   Y@KZ:0<  
cash account 現金賬戶   zA&0H  
cash in bank 存銀行現金   tA#X@HIE  
cash on delivery 交貨收款   s7I*=}{g0.  
cash on hand 庫存現金   ^K@r!)We  
cash payment 現金支付   =t@m:  
cash purchase 現購   WeuV+}\b  
cash sale 現沽   *IGxa  
cashier 出?#123;員   FtM7+>Do
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cashiers check 本票   @EfCNOy  
certificate of deposit 存款單折   P.qD,$-  
certificate of indebtedness 借據   {,IWjt &>  
certified check 保付支票   }K~JM1(26  
certified public accountant 會計師   :m8ED[9b  
charges 費用   KrMIJA4>  
charge for remittances 匯水手續費   m80+b8b  
charter 營業執照   FPaj p  
chartered accountant 會計師   rctn0*MP  
chattles 動產   =e$ #m;  
check 支票   n ^n'lgUT  
che stub 支票存根   ;T#t)oV  
closed account 己結清賬戶   r{\cm Ds  
closing 結算   P7egT ,Z  
closing entries 結賬紀錄   [7 <X&Q  
closing stock 期末存貨   &M>S$+I n  
closing the book 結賬   kUP[&/Lc  
columnar journal 多欄日記賬   pC8(>gV<h  
combination 聯合   W:(:hT6`j9  
commission 佣金   bcM#KA  
commodity 商品   FVY,CeA.  
common stock 普通股   *!Am6\+  
company 公司   [ R~+p#l+Q  
compensation 賠償   x ?^c:`.  
compound interest 複利   V.y+u7<3}  
consignee 承銷人   T:)>Tcv}:  
consignment 寄銷   d.2b7q09  
consignor 寄銷人   r0\bi6;s/  
consolidated balance sheet 合併資產負債表   dZ%b|CUb  
consolidated profit and loss account 合併損益表   'Dat.@j  
consolidation 合併   >7;JZuVo  
construction cost 營建成本   /@3+zpaw X  
construction revenue 營建收入   &51/Pm2O  
contract 合同   7e8hnTzl8<  
control account 統制賬戶   ykM#EyN  
copyright 版權   S BFhC  
corporation 公司   m9L+|r  
cost 成本   Ne^#5T  
cost accounting 成本會計   +D h=D*  
cost of labour 勞工成本   J YSw!!eC  
cost of production 生產成本   *r-Bt1  
cost of manufacture 製造成本   o8s&n3mY}y  
cost of sales 銷貨成本   uFok'3!g7%  
cost price 成本價格   XX6&%7(  
credit 貸方   s|,]Nb=z/  
credit note 收款通知單   N.64aL|1  
creditor 債權人   kk~{2  
crossed check 橫線支票   ;euWpE;E\#  
current account 往來活期賬戶   +Og O<P  
current asset 流動資產   Ce:R p?  
current liability 流動負債   @W.`'b-  
current profit and loss 本期損益   Qb(
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debit 借方   qb"!  
debt 債務   4k#B5^iJ  
debtor 債務人   [")
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deed 契據   I?fE=2}9  
deferred assets 遞延資產   Ce0I8B2y  
deferred liabilities 遞延負債   2sU
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delivery 交貨   ko5\*!|:lj  
delivery expense 送貨費   \6lXsu;I.X  
delivery order 出貨單   vaQ,l6z .h  
demand draft 即期匯票   Q1jyetk~I  
demand note 即期票據   
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demurrage charge 延期費   v,M2|x\r}  
deposit 存款   }2\"(_  
deposit slip 存款單   <5X@r#Lz  
depreciation 折舊   <;XJ::d  
direct cost 直接成本   TWs|lhC7!  
direct labour 直接人工   "|Pl(HX  
director 董事   *jJ62-o  
discount 折扣   Wt`D  
discount on purchase 進貨折扣   ScTqnY$v  
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