[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。   6y"T;.FAo  
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acceptance 承兌   2tQ?=V(Di  
account 賬戶   =Ew77  
accountant 會計員   kovJ
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accounting 會計   ij.NSyk9  
accounting system 會計制度   L[U?{  
accounts payable 應付賬款   B3I0H6O  
accounts receivable 應收賬款   PO|gM8E1x?  
accumulated profits 累積利益   `3z6y&dmx  
adjusting entry ?#123;整記錄   J<&?Hb*|  
adjustment ?#123;整   -U;=]o1  
administration expense 管理費用   f>m! }F:  
advances 預付   eQMa9_  
advertising expense 廣告費   L D%SLJ:  
agency 代理   N9u {)u  
agent 代理人   <S12=<c?'  
agreement 契約   N{6-a  
allotments 分配數   ']Z%6_WF  
allowance 津貼   7Jpq7;  
amalgamation 合併   K 28s<i`  
amortization 攤銷   aPX'CG4m  
amortized cost 應攤成本   UlPGB2B  
annuities 年金   <@y(i kp>  
applied cost 已分配成本   db>"2
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applied expense 已分配費用   j@4]0o  
applied manufacturing expense 己分配製造費用   ~b%dBn]n>  
apportioned charge 攤派費用   zXkq2\GHA  
appreciation 漲價   N37CAbw0  
article of association 公司章程   r&~]6 U  
assessment 課稅   P~PM$e  
assets 資產   &3itBQF  
attorney fee 律師費   5fLp?`T  
audit 審計   lXD=uRCI  
auditor 審計員   a|k*A&5u2  
average 平均數   '
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average cost 平均成本   |lyspD  
bad debt 壞賬   Rhw+~gd*F  
balance 餘額   %H3iX^}*  
balance sheet 資產負債表   }^*`&Lh  
bank account 銀行賬戶   vorb?iVf>  
bank balance 銀行結存   Dw,LB>Eq,  
bank charge 銀行手續費   dki3(  
bank deposit 銀行存款   o?aF  
bank discount 銀行貼現   mt[ #=Yba  
bank draft 銀行匯票   'vKae  
bank loan 銀行借款   PK&X
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bank overdraft 銀行透支   +KOhDtLMG  
bankers acceptance 銀行承兌   om6`>I*  
bankruptcy 破產   Dj3,SJ*x  
bearer 持票人   (aB:P03  
beneficiary 受益人   q3|SZoN  
bequest 遺產   {yMkd4v  
bill 票據   -WGlOpg0;  
bill of exchange 匯票   GY"c1KE$  
bill of lading 提單   0;%\L:,O  
bills discounted 貼現票據   Z5`V\$  
bills payable 應付票據   -.-@|*5  
bills receivable 應收票據   Yfy";C7X  
board of directors 董事會   g9IIC5  
bonds 債券   q35=_'\W  
bonus 紅利   _j~y;R)  
book value 賬面價值   cVS
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bookkeeper 簿記員   ${97G#  
bookkeeping 簿記   @2>c
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branch office general ledger 支店往來賬戶   SUL\|z`5  
broker 經紀人   7(H?3)%0  
brought down 接前   ;x/.8fA  
brought forward 接上頁   %Kh}6   
budget 預算   W~s:SN  
by-product 副產品   <d{>[R)  
by-product sales 副產品銷售   U?Vik  
capital 股本   "po;[ Ia2  
capital income 資本收益   ft!D2M  
capital outlay 資本支出   s,M]f,T  
capital stock 股本   +u lxCm_lV  
capital stock certificate 股票   {RD9 j1  
carried down 移後   Wq<HsJd/  
carried forward 移下頁   af/0e}-  
cash 現金   BM87f:d  
cash account 現金賬戶   <W*6=HZ'  
cash in bank 存銀行現金   %d /]8uO  
cash on delivery 交貨收款   V0_^==Vs  
cash on hand 庫存現金   n+s=u$%qn  
cash payment 現金支付   m,F4N$  
cash purchase 現購   M1*x47bN  
cash sale 現沽   xSq+>,b  
cashier 出?#123;員   F#RtU :R  
cashiers check 本票   +Edq4QYwR  
certificate of deposit 存款單折   semTAoqH  
certificate of indebtedness 借據   i\* b<V  
certified check 保付支票    7uzc1}r  
certified public accountant 會計師   G420o}q  
charges 費用   HLqDI
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charge for remittances 匯水手續費   w;:{  
charter 營業執照   +}BKDEb  
chartered accountant 會計師    &7eN EA  
chattles 動產   I1p{(fJ  
check 支票   v}@Uc-(  
che stub 支票存根   K )
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closed account 己結清賬戶   qI[AsM+  
closing 結算   =vL >&$  
closing entries 結賬紀錄   S=$ \S9  
closing stock 期末存貨   
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closing the book 結賬   #zc$cr  
columnar journal 多欄日記賬   Z0M|Bv9_  
combination 聯合   t;y@;?~
 
commission 佣金   cHnd gUW]  
commodity 商品   1WI^RlWd(  
common stock 普通股   ]zI*}(adu  
company 公司   9zpOp-K6  
compensation 賠償   |#B)`r8  
compound interest 複利   $wk(4W8E  
consignee 承銷人   ZtpbKy!\$B  
consignment 寄銷   j<h0 `v  
consignor 寄銷人   v5W-f0Jo  
consolidated balance sheet 合併資產負債表   1W7ClT_cQ  
consolidated profit and loss account 合併損益表   JRDIGS_~  
consolidation 合併   :6 Gf@Z&+  
construction cost 營建成本   rt\.|Hr4s  
construction revenue 營建收入   S AKIFNE  
contract 合同   0aYoc-( A  
control account 統制賬戶   6L-3cxqf\  
copyright 版權   Qn/6gRLj  
corporation 公司   x(:alG%#  
cost 成本   bq{eu#rQJ  
cost accounting 成本會計   mqiCn]8G  
cost of labour 勞工成本   E.CG  
cost of production 生產成本   Xzqx8Kd  
cost of manufacture 製造成本   MO|8A18B  
cost of sales 銷貨成本   |gfG\fL3V  
cost price 成本價格   r$,Xv+}  
credit 貸方   x, 'KI?TyQ  
credit note 收款通知單   @680.+Kw  
creditor 債權人   :7s2M  
crossed check 橫線支票   y!~ }7=  
current account 往來活期賬戶   |sAl k,8s  
current asset 流動資產   ZD4:'m`T/  
current liability 流動負債   2UTmQOm  
current profit and loss 本期損益   9]g`VD6<v  
debit 借方   3WPZZN<K9  
debt 債務   AzSmfEaU0  
debtor 債務人   <Q_E3lQy/  
deed 契據   5W09>C>OC  
deferred assets 遞延資產   ?4_ME3$t  
deferred liabilities 遞延負債   w|-m*v .  
delivery 交貨   .Z@iz5  
delivery expense 送貨費   $/Llzpvny  
delivery order 出貨單   M|UCV_omN  
demand draft 即期匯票   _I0=a@3  
demand note 即期票據   caL\ d  
demurrage charge 延期費   TjjR% 3  
deposit 存款   /LG}nY
 
deposit slip 存款單   N <M6~  
depreciation 折舊   )vGxF}I3  
direct cost 直接成本   5GURfG3{  
direct labour 直接人工   ,S&p\(r.  
director 董事   ,be$~7qS  
discount 折扣   zuJ@@\75  
discount on purchase 進貨折扣   k:z)Sw  
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