[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。   b}Zd)2G  
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acceptance 承兌   4ikdM/  
account 賬戶   ;@ [ 0x  
accountant 會計員   1@gguRF:  
accounting 會計   ~n/ $  
accounting system 會計制度   D/=5tOy  
accounts payable 應付賬款   &gI~LP  
accounts receivable 應收賬款   M4WiT<|]R  
accumulated profits 累積利益   V#jWege  
adjusting entry ?#123;整記錄   {Ha8]y  
adjustment ?#123;整   qp}Ma8+  
administration expense 管理費用   7r{83_B  
advances 預付   +D1d=4  
advertising expense 廣告費   .SWt3|Pi5  
agency 代理   ,j5&6X=1M  
agent 代理人   n$[f94d=  
agreement 契約   _GKB6e%  
allotments 分配數   3/#:~a9Q  
allowance 津貼   a" H WGY  
amalgamation 合併   V)P&Zw  
amortization 攤銷   RaTH\>n  
amortized cost 應攤成本   xF8}:z0  
annuities 年金   IG3,XW  
applied cost 已分配成本   $3,ryXp7  
applied expense 已分配費用   Od?qz1  
applied manufacturing expense 己分配製造費用   iVfgDo  
apportioned charge 攤派費用   zX#%{#9  
appreciation 漲價   Yhp]x
  
article of association 公司章程   Uje|`<X  
assessment 課稅   X{kpSA~  
assets 資產   E\
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attorney fee 律師費   %Qmk2  
audit 審計   $v8l0JA *  
auditor 審計員   >]%8Zx[  
average 平均數   <[GYLN[0Q  
average cost 平均成本   "KJ%|pg_C  
bad debt 壞賬   K 0hu:1l)  
balance 餘額   qOaQxRYm%Y  
balance sheet 資產負債表   $F .kK%-*  
bank account 銀行賬戶   {_U Kttp  
bank balance 銀行結存   +\"-P72vjk  
bank charge 銀行手續費   7E!7"2e a  
bank deposit 銀行存款   [j4v]PE  
bank discount 銀行貼現   y&_m4Zw"  
bank draft 銀行匯票   i! ~'M;S  
bank loan 銀行借款   OUP?p@%]<  
bank overdraft 銀行透支   s s 3t  
bankers acceptance 銀行承兌   k-*Mzm]kb  
bankruptcy 破產   $0^P0RAH  
bearer 持票人   _7
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beneficiary 受益人   V3mAvmx  
bequest 遺產   ~ 7)A"t  
bill 票據   ~m*,mz  
bill of exchange 匯票   )~jqW=d 2  
bill of lading 提單   1b9hE9a{j  
bills discounted 貼現票據   ' lZ.j&  
bills payable 應付票據   DF{OnF  
bills receivable 應收票據   &:=$wc  
board of directors 董事會   @ /UfD ye  
bonds 債券   iK{T^vvk  
bonus 紅利   AnZclq
tb  
book value 賬面價值   htP|3B  
bookkeeper 簿記員   &6Il(3-^  
bookkeeping 簿記   #0;HOeIiH  
branch office general ledger 支店往來賬戶   zX{.^|  
broker 經紀人   V^Rkt%JY  
brought down 接前   yg]2erR  
brought forward 接上頁   >"3>fche  
budget 預算   *5,c Rz  
by-product 副產品   A"Q@W<.  
by-product sales 副產品銷售   A>.2OC+  
capital 股本   TOLl@p]lU  
capital income 資本收益   d77r9  
capital outlay 資本支出   ,)~E
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capital stock 股本   j[6Raf/(n  
capital stock certificate 股票   l0tYG[  
carried down 移後   .I$}KE)  
carried forward 移下頁   q6`GI6  
cash 現金   }jF+`!*
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cash account 現金賬戶   GJ'spgz  
cash in bank 存銀行現金   <@b A?FY  
cash on delivery 交貨收款   NE|[o0On  
cash on hand 庫存現金   U\+&cob.  
cash payment 現金支付   TJ6#P<M  
cash purchase 現購   ;+pOP |P=  
cash sale 現沽   t^EhE  
cashier 出?#123;員   `#IcxweA  
cashiers check 本票   9h
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certificate of deposit 存款單折   (foBp  
certificate of indebtedness 借據   /&ygiH{^  
certified check 保付支票   P"7ow-  
certified public accountant 會計師   MEwdw3  
charges 費用   5nCu~<uJ  
charge for remittances 匯水手續費   K'6[J"dB  
charter 營業執照   G%TL/Z40  
chartered accountant 會計師   2H?d+6Pt3  
chattles 動產   wX1ig  
check 支票   EEf ]u7  
che stub 支票存根   +C7T]&5s  
closed account 己結清賬戶   r{+aeLu  
closing 結算   L*?!Z^k  
closing entries 結賬紀錄   k4KHS<n0  
closing stock 期末存貨   bdc\  
closing the book 結賬   e9u@`ZC07  
columnar journal 多欄日記賬   igDyp0t  
combination 聯合   "EftN5?/  
commission 佣金   f1+qXMs  
commodity 商品   qJ[@:&:  
common stock 普通股   :Eh'(  
company 公司   :\V,k~asl  
compensation 賠償   DpL8'Dib  
compound interest 複利   rcbP$tvz  
consignee 承銷人   ipKG !  
consignment 寄銷   ,&a`d}g&G  
consignor 寄銷人   T%CxvZ  
consolidated balance sheet 合併資產負債表   ?p8k{N(1  
consolidated profit and loss account 合併損益表   +AQDD4bu  
consolidation 合併   Gm=>!. p  
construction cost 營建成本   Sw! j=`O  
construction revenue 營建收入   +p/1x'J  
contract 合同   fB#XhO  
control account 統制賬戶   ,9/5T:2  
copyright 版權   hH+bt!aH  
corporation 公司   q/6UK =  
cost 成本   F>Y9o-o2  
cost accounting 成本會計   Qd8b-hg  
cost of labour 勞工成本   CD?&< NV  
cost of production 生產成本   Z6=~1'<X  
cost of manufacture 製造成本   _C+DBA  
cost of sales 銷貨成本   a20w,  
cost price 成本價格   kN'Thq/ZE  
credit 貸方   , Fytk34  
credit note 收款通知單   Sr y,@p)  
creditor 債權人   x%XT2+  
crossed check 橫線支票   kP,7Li\  
current account 往來活期賬戶   S
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current asset 流動資產   >riq9
8Us/  
current liability 流動負債   V;[p438o  
current profit and loss 本期損益   }bfn_ G  
debit 借方   ch,|1}bi  
debt 債務   g{DFS[h  
debtor 債務人   E#h~V5Tf  
deed 契據   52<~K  
deferred assets 遞延資產   SgSk!lj  
deferred liabilities 遞延負債   rye)qp|  
delivery 交貨   :Ee?K  
delivery expense 送貨費   NV!4(_~  
delivery order 出貨單   TU%"jb5  
demand draft 即期匯票   BRtXf0~&p  
demand note 即期票據   OJ[rj`wrW^  
demurrage charge 延期費   ( Yi=v'd  
deposit 存款   Y. TYc;  
deposit slip 存款單   vo b$iS`>=  
depreciation 折舊   h;n\*[fDc  
direct cost 直接成本   +L6" vkz  
direct labour 直接人工   HU[oR4E  
director 董事   YmCbxYa7  
discount 折扣   Nu. (viQ}  
discount on purchase 進貨折扣   p +D=}O  
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