[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。   sCnZ\C@u  
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acceptance 承兌   \,(tP :o  
account 賬戶   u1<xt1K  
accountant 會計員   i%\nJs*  
accounting 會計   4+ 4?
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accounting system 會計制度   I>P</TE7  
accounts payable 應付賬款   m"v` E7G  
accounts receivable 應收賬款   Jg%sl&65  
accumulated profits 累積利益   p
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adjusting entry ?#123;整記錄   Sb{S^w\m0  
adjustment ?#123;整   v4Nb/Y  
administration expense 管理費用   k$+ &  
advances 預付   +)7NWR \  
advertising expense 廣告費   s&fU|Jk8  
agency 代理   z?7s'2w&{  
agent 代理人   c%B=TAs5c  
agreement 契約   s:fnOMv "  
allotments 分配數   AJmS1 B  
allowance 津貼   C
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amalgamation 合併   IA+>dr  
amortization 攤銷   DO%YOv  
amortized cost 應攤成本   4&&j7$aV  
annuities 年金   uAJ_`o[  
applied cost 已分配成本   }f
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applied expense 已分配費用   NZ.aI{  
applied manufacturing expense 己分配製造費用   ltD:w{PO]  
apportioned charge 攤派費用   Mz"kaO  
appreciation 漲價   m\~[^H~g  
article of association 公司章程   >U) ,^H(  
assessment 課稅   AV8TP-Ls+  
assets 資產   ZW\h,8%  
attorney fee 律師費   w=f8UtY9@A  
audit 審計   -R\} Q"  
auditor 審計員   [PQG]"  
average 平均數   >#8`Zy:/Y  
average cost 平均成本   :;|x'[JoE?  
bad debt 壞賬   n*;mFV0s  
balance 餘額   mybDK'EW  
balance sheet 資產負債表   j}ruXg  
bank account 銀行賬戶   ~S=h xK I  
bank balance 銀行結存   "#JoB X@yE  
bank charge 銀行手續費   $jc>?.6  
bank deposit 銀行存款   6zNN 8  
bank discount 銀行貼現   $~9U-B\  
bank draft 銀行匯票   ~#j`+  
bank loan 銀行借款   C3memimN  
bank overdraft 銀行透支   DSnsi@Mi  
bankers acceptance 銀行承兌   wicg8[T=B  
bankruptcy 破產   Rdv"Aj:   
bearer 持票人   ry
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beneficiary 受益人   GvVuFS>y  
bequest 遺產   g6*}&.&  
bill 票據   e%f8|3
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bill of exchange 匯票   iu:e>r  
bill of lading 提單   _p~ `nQ=7  
bills discounted 貼現票據   R'80{  
bills payable 應付票據   N4D _ 43jz  
bills receivable 應收票據   =RV$8.Xp  
board of directors 董事會   M.l;!U!}  
bonds 債券   \tQi7yj4  
bonus 紅利   Lh. L~M1X  
book value 賬面價值   O0Z'vbFG  
bookkeeper 簿記員   #p[=iP
  
bookkeeping 簿記   Lv5AtZl}  
branch office general ledger 支店往來賬戶   koi e  
broker 經紀人   Vj:PNt[
 
brought down 接前   p<J/J.E  
brought forward 接上頁   m\k$
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budget 預算   O=+C Kx@  
by-product 副產品   #:{u1sq;  
by-product sales 副產品銷售   ksK lw_%o  
capital 股本   "%Rx;xw|  
capital income 資本收益   w!xSYh')  
capital outlay 資本支出   $MR{3-  
capital stock 股本   ?}Mv
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capital stock certificate 股票   <Z0Tz6/j,  
carried down 移後   2xjS;lpw  
carried forward 移下頁   WFh!re%Z  
cash 現金   &2Y>yFB ,  
cash account 現金賬戶   zPVA6~|l  
cash in bank 存銀行現金   _]Hn:O"o  
cash on delivery 交貨收款   VWNmqeP  
cash on hand 庫存現金   hxtu^E/  
cash payment 現金支付   QP qa\87  
cash purchase 現購   ,v^it+Jc'  
cash sale 現沽   7%F9.h  
cashier 出?#123;員   lc'Jn$O@  
cashiers check 本票   00$W>G
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certificate of deposit 存款單折   wv*r}{%7g[  
certificate of indebtedness 借據   TRQva8d?  
certified check 保付支票   4sva%Up  
certified public accountant 會計師   DLz~$TF^  
charges 費用   4+uAd"  
charge for remittances 匯水手續費   ?^6RFbke+  
charter 營業執照   vUCU%>F  
chartered accountant 會計師   TQ>1u  
chattles 動產   yX)2 hj:s  
check 支票   t<`BaU  
che stub 支票存根   UV:_5"-  
closed account 己結清賬戶   iK dC2m  
closing 結算   %f>V\z_C  
closing entries 結賬紀錄   N8!B2uPQ  
closing stock 期末存貨   Oc"2 |X  
closing the book 結賬   kdF#Nm  
columnar journal 多欄日記賬   L1J"_.=P  
combination 聯合   !!P)r1=g  
commission 佣金   muY4:F.C(  
commodity 商品   |w:\fK[  
common stock 普通股   7.]xcJmt>'  
company 公司   xo]|m\#k5E  
compensation 賠償   W"~G]a+  
compound interest 複利   38f9jF%7j  
consignee 承銷人   \75%[;.  
consignment 寄銷   ` bg{\ .q  
consignor 寄銷人   he!e~5<@y  
consolidated balance sheet 合併資產負債表   .m4K ]^m  
consolidated profit and loss account 合併損益表   e0aeiG$/0  
consolidation 合併   qUVV374N  
construction cost 營建成本   WJhI6lu  
construction revenue 營建收入   WSh+5](:  
contract 合同    9((v.  
control account 統制賬戶   44cyD _(  
copyright 版權   2"2b\b}my  
corporation 公司   B` n!IgF8  
cost 成本   7Xw#  
cost accounting 成本會計   I*'QD)  
cost of labour 勞工成本   "y62Wo6m)  
cost of production 生產成本   
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cost of manufacture 製造成本   rs<UWk<q  
cost of sales 銷貨成本   2pZ|+!xc+  
cost price 成本價格   )|*HkdF`  
credit 貸方   l0]zZcpt  
credit note 收款通知單   S3.Pqp_<  
creditor 債權人   .( 75.^b2)  
crossed check 橫線支票   "S*lI^8Z!  
current account 往來活期賬戶   #lF8"@)a-$  
current asset 流動資產   $+ lc;N  
current liability 流動負債   8/]5h%  
current profit and loss 本期損益   & [4Gv61  
debit 借方   J
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debt 債務   !m:SRNPg  
debtor 債務人   \V}?
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deed 契據   3~"G27,  
deferred assets 遞延資產   ]iYjS  
deferred liabilities 遞延負債   TLw.rEN!;  
delivery 交貨   0~)cAKus  
delivery expense 送貨費   1dHN<xy  
delivery order 出貨單   vz/.*u  
demand draft 即期匯票   &*A7{76x  
demand note 即期票據   jl%27Ld  
demurrage charge 延期費   R$_#7>3  
deposit 存款   'IKV%$k  
deposit slip 存款單   6f{Kj)  
depreciation 折舊   "Lw[ $  
direct cost 直接成本   48W$,  
direct labour 直接人工   X\V1c$13CK  
director 董事   &O7]e3Ej  
discount 折扣   !S$LRm\'  
discount on purchase 進貨折扣   Jvgx+{Xu  
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