[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。   UU mTOJr  
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acceptance 承兌   o+QE8H43  
account 賬戶   WEQ1 Seq  
accountant 會計員   E.ly#2?  
accounting 會計   g-HN  
accounting system 會計制度   QnXA*6DJ  
accounts payable 應付賬款   =Ja]T~0A  
accounts receivable 應收賬款   =;3Sx::=  
accumulated profits 累積利益   t.&Od;\[/  
adjusting entry ?#123;整記錄   gp^5#  
adjustment ?#123;整   ?NR A:t(}  
administration expense 管理費用   {G}.b)9FG  
advances 預付   L[H5NUG!  
advertising expense 廣告費   &7b|4a8B%  
agency 代理   [}/LD3  
agent 代理人   !2A:"2Kys:  
agreement 契約   %Bn?n{/  
allotments 分配數   GCX G/k?w:  
allowance 津貼   *4xat:@{{  
amalgamation 合併   p |jV{P  
amortization 攤銷   Nq` C.&  
amortized cost 應攤成本   QM O!v;  
annuities 年金   YN2sdG  
applied cost 已分配成本   e 8]\U/
 
applied expense 已分配費用   feNdMR7e M  
applied manufacturing expense 己分配製造費用   AW_(T\P:u  
apportioned charge 攤派費用   Xr2ou5zAn  
appreciation 漲價   B}?5]N==]  
article of association 公司章程   OCJnjlV%  
assessment 課稅   .ir<s>
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assets 資產   TUDr\' @/f  
attorney fee 律師費   Bck7\  
audit 審計   e~@[18  
auditor 審計員   P%=#^T&`}  
average 平均數   2f:Eof(B  
average cost 平均成本   ]*F Vz$>XM  
bad debt 壞賬   9@52Fg;mj  
balance 餘額   =%gRW5R%  
balance sheet 資產負債表   aj}sc/Qa  
bank account 銀行賬戶   W4e5Rb4~f"  
bank balance 銀行結存   7J|VD#DE$Y  
bank charge 銀行手續費   bKQ"ax>6p  
bank deposit 銀行存款   {%{`l-  
bank discount 銀行貼現   Z@&Dki  
bank draft 銀行匯票   ;SaX;!`39+  
bank loan 銀行借款   M57T2]8,  
bank overdraft 銀行透支   ^Au _U  
bankers acceptance 銀行承兌   r'uGWW"w  
bankruptcy 破產   '| *?*
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bearer 持票人   R~jHr )0.#  
beneficiary 受益人   N:tY":Hi  
bequest 遺產   bH2MdU  
bill 票據   0iK;Egwm  
bill of exchange 匯票   ]X f% ,iu  
bill of lading 提單   t|<NI+H(e  
bills discounted 貼現票據   <Ib[82PU  
bills payable 應付票據   4*mS y  
bills receivable 應收票據   13%t"-@bh  
board of directors 董事會   *U$!I?  
bonds 債券   *gF<m9&  
bonus 紅利   $:j G-r  
book value 賬面價值   E}_[QEY;Y  
bookkeeper 簿記員   =;|QZ"%E  
bookkeeping 簿記   @qjfZH@  
branch office general ledger 支店往來賬戶   Da:unVbU
 
broker 經紀人   W4U@%b do  
brought down 接前   3a 1u   
brought forward 接上頁   ?wF'<kEH  
budget 預算   /K{9OT@>  
by-product 副產品   Fxqp-}:  
by-product sales 副產品銷售   *^wB
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capital 股本   ''^Y>k  
capital income 資本收益   RJH,  
capital outlay 資本支出   a/U2xq{x  
capital stock 股本   pM&Y
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capital stock certificate 股票   RUUk f({(  
carried down 移後   .tmiQ.  
carried forward 移下頁   1q3( @D5~+  
cash 現金   gE
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cash account 現金賬戶   ^1x*lLf  
cash in bank 存銀行現金    "t$k  
cash on delivery 交貨收款   -}4NT{E  
cash on hand 庫存現金   E)-r+ <l  
cash payment 現金支付   #E+gXan  
cash purchase 現購   lz0TK)kuC  
cash sale 現沽   )T66<UDK|  
cashier 出?#123;員   ^6 P3%  
cashiers check 本票   Za7q$7F7Bc  
certificate of deposit 存款單折   wHv]ViNvXE  
certificate of indebtedness 借據   q@~L&{  
certified check 保付支票   :BukUket1e  
certified public accountant 會計師   OxtOd\0$  
charges 費用   ZBG
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charge for remittances 匯水手續費   GF:`>u{C  
charter 營業執照   p!V>XY'N^  
chartered accountant 會計師   {d%&zvJnD  
chattles 動產   P;8>5;U4-  
check 支票   Hb(B?!M)  
che stub 支票存根   m8JR@!t7  
closed account 己結清賬戶   \WrFqm#  
closing 結算   j9U%7u]-k  
closing entries 結賬紀錄   ?Xo*1Z =  
closing stock 期末存貨   FvuGup`w  
closing the book 結賬   5P hX"7  
columnar journal 多欄日記賬   * P!e:Tm)  
combination 聯合   J3b4cxm  
commission 佣金   1b>C
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commodity 商品   \zkw2*t  
common stock 普通股   Ei3zBS?J)  
company 公司   cZ+7.oDu  
compensation 賠償   C#=bW'C  
compound interest 複利   0Hw-59MK  
consignee 承銷人   MfBdNdox7  
consignment 寄銷   CG&`16KN7  
consignor 寄銷人   G02m/8g3  
consolidated balance sheet 合併資產負債表   0g<K[mPr7  
consolidated profit and loss account 合併損益表   ExXM:1 e26  
consolidation 合併   w_4]xgS:  
construction cost 營建成本   m&oi8 P-6  
construction revenue 營建收入   Na,_  
contract 合同   h2;z4  
control account 統制賬戶   uH^PQ  
copyright 版權   TfZ6F8|B  
corporation 公司   V'2EPYB  
cost 成本   v !Kw< fp|  
cost accounting 成本會計   7ji=E";.w  
cost of labour 勞工成本   }5O>EXE0R  
cost of production 生產成本   y8bM<e2 U  
cost of manufacture 製造成本   >7U>Yh  
cost of sales 銷貨成本   i_LF`JhEQT  
cost price 成本價格   9kY[j2,+  
credit 貸方   6Bm9?eU0  
credit note 收款通知單   Zx?b<"k  
creditor 債權人   7C?.L70ZY  
crossed check 橫線支票   l??;3kh1  
current account 往來活期賬戶   L1)@z8]
 
current asset 流動資產   <;t)6:N\  
current liability 流動負債   Ei@M$Fd  
current profit and loss 本期損益   z&$/EP-  
debit 借方   VnJMmMM  
debt 債務   ]y)Q!J )Q  
debtor 債務人   D~
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deed 契據   N<_Ko+VF  
deferred assets 遞延資產   y9;#1:ic  
deferred liabilities 遞延負債   f.pkQe(  
delivery 交貨   j%*7feSNC  
delivery expense 送貨費   7/X"z=Q^|  
delivery order 出貨單   E)t  
demand draft 即期匯票   oeL5}U6>g  
demand note 即期票據   c;I, O  
demurrage charge 延期費   _2mNTJi
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deposit 存款   9-bG<`v\E  
deposit slip 存款單   #G,XDW2"w  
depreciation 折舊   xQlT%X;'  
direct cost 直接成本   -05U%l1e  
direct labour 直接人工   {lzG*4?  
director 董事   )3z]f2  
discount 折扣   OalP1Gy
 
discount on purchase 進貨折扣   K2/E#}/  
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