[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。   6uU2+I  
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acceptance 承兌   .mse.$TK.^  
account 賬戶   AvN\^ &G  
accountant 會計員   #^>5,
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accounting 會計   V=@M!;'<  
accounting system 會計制度   } h.]sF  
accounts payable 應付賬款   Qo!/n`19  
accounts receivable 應收賬款   f/r@9\x  
accumulated profits 累積利益   ZS-O,[  
adjusting entry ?#123;整記錄   ~vVsxC$.  
adjustment ?#123;整   d`z),A=  
administration expense 管理費用   s5s'$|h"  
advances 預付   1w)#BYc=L  
advertising expense 廣告費   p.gaw16}>  
agency 代理   oWZbfR9R  
agent 代理人   Uv(T HxVh  
agreement 契約   kO]],Vy`  
allotments 分配數   ,~!rn}M I<  
allowance 津貼   >l\?K8jL9  
amalgamation 合併   O;NQJ$^bI  
amortization 攤銷   7yU<!p?(  
amortized cost 應攤成本   @q?zh'@;  
annuities 年金   Btmv{'T_y@  
applied cost 已分配成本   a-t}L{~  
applied expense 已分配費用  
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applied manufacturing expense 己分配製造費用   m#E%, rT  
apportioned charge 攤派費用   *EZ'S+wR  
appreciation 漲價   |kHPk)}I]  
article of association 公司章程   =
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assessment 課稅   X676*;:!.  
assets 資產   8?lp:kM  
attorney fee 律師費   !,#42TY*X  
audit 審計   5z8!Nmb /  
auditor 審計員   =%4 vrY `  
average 平均數   #1:&uC1vj  
average cost 平均成本   6$}hb|j  
bad debt 壞賬   `YDe<@6'  
balance 餘額   Ie#LZti  
balance sheet 資產負債表   MLL4nkO,`  
bank account 銀行賬戶   tFvc~zz9  
bank balance 銀行結存   pq"3)+3:  
bank charge 銀行手續費   -?A,N,nnX  
bank deposit 銀行存款   o%+8.Tx6wT  
bank discount 銀行貼現   .[v4'ww^  
bank draft 銀行匯票   ,cR=W|6cQm  
bank loan 銀行借款   : -@o3Syg  
bank overdraft 銀行透支   Mh04O@"  
bankers acceptance 銀行承兌   K<HF!YU#I2  
bankruptcy 破產   cO,ELu  
bearer 持票人   /7$3RV(  
beneficiary 受益人   k!gf
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bequest 遺產   }c>[m,lz  
bill 票據   :V>M{vd  
bill of exchange 匯票   87P.K Yy  
bill of lading 提單   wG1A]OJl1  
bills discounted 貼現票據   1M|DaAI  
bills payable 應付票據   ncEOz1u  
bills receivable 應收票據   aZ%
  
board of directors 董事會   C.r9)#G  
bonds 債券   2Uf}gG)  
bonus 紅利   ':kj\$U  
book value 賬面價值   ?fB}9(
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bookkeeper 簿記員   -5Qsc/s&  
bookkeeping 簿記   6m_whGosi  
branch office general ledger 支店往來賬戶   7-nz'-'  
broker 經紀人   <$WRc\}&g  
brought down 接前   >&K1+FSmyJ  
brought forward 接上頁   rrGsam\.  
budget 預算   E>j*m}b  
by-product 副產品   ,t4g^67R{  
by-product sales 副產品銷售   #!wL0p   
capital 股本   M@e&uz!Rx  
capital income 資本收益   CD\
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capital outlay 資本支出   9kcp(  
capital stock 股本   IfHB+H   
capital stock certificate 股票   |fXwH>'sw  
carried down 移後   _ri1RK,  
carried forward 移下頁   Pdc- 3  
cash 現金   Xg|_  
cash account 現金賬戶   q' };.tv  
cash in bank 存銀行現金   d($f8{~W  
cash on delivery 交貨收款   8U8l 5r  
cash on hand 庫存現金   H\tz"<*``  
cash payment 現金支付   rs$sAa*f  
cash purchase 現購   #un#~s 7Q  
cash sale 現沽   R v61*F4  
cashier 出?#123;員   B;A^5~b  
cashiers check 本票   %;UEyj  
certificate of deposit 存款單折   %k8} IBL  
certificate of indebtedness 借據   @\ip?=  
certified check 保付支票   #t /.fd  
certified public accountant 會計師   _ukKzY  
charges 費用   i7:R4G(/#  
charge for remittances 匯水手續費   FL5u68  
charter 營業執照   \S(:O8_"68  
chartered accountant 會計師   V\8vJ3.YV  
chattles 動產   @q9uU9c  
check 支票   _5I" %E;S  
che stub 支票存根   Fx']kn9  
closed account 己結清賬戶   B mq7w,L.  
closing 結算   K DP7u  
closing entries 結賬紀錄   eR.ucTji  
closing stock 期末存貨   kN9pl^2  
closing the book 結賬   *bu/Ko]  
columnar journal 多欄日記賬   ~8AcW?4Z  
combination 聯合   /[YH W]  
commission 佣金   eiB5 8b3  
commodity 商品   "(/ 1]EH`  
common stock 普通股   ($^XF:#5  
company 公司   $\>GQ~k  
compensation 賠償   hv 18V>8  
compound interest 複利   Uv,_VS(  
consignee 承銷人   B@ZedXi  
consignment 寄銷   +OkR7bl  
consignor 寄銷人   #z{9:o7[-  
consolidated balance sheet 合併資產負債表   iivuH2/~?[  
consolidated profit and loss account 合併損益表   :UmY|=v?t  
consolidation 合併   :&X
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construction cost 營建成本   U@v=q9'W  
construction revenue 營建收入   `INcZr"  
contract 合同   CMa~BOt#  
control account 統制賬戶   ^YzFEu $  
copyright 版權   n|F$qV_p\  
corporation 公司   V2kNJwwk  
cost 成本   SesJg~8  
cost accounting 成本會計   
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cost of labour 勞工成本   afRUBjs  
cost of production 生產成本   F,^Q'$!  
cost of manufacture 製造成本   w^09|k  
cost of sales 銷貨成本   5-O[(b2O  
cost price 成本價格   '7}s25[{\  
credit 貸方   )`]w\s #  
credit note 收款通知單   5DKR1z:  
creditor 債權人   QSf{V(fs  
crossed check 橫線支票   /!,>P[Vx  
current account 往來活期賬戶   'S<ebwRd=  
current asset 流動資產   dE2(PQb*P  
current liability 流動負債   rkW*C'2fz  
current profit and loss 本期損益   M
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debit 借方   A<.`HCv2  
debt 債務   +.MHI  
debtor 債務人   RS@*/.]o  
deed 契據   <N^2|*3  
deferred assets 遞延資產   O [GG<Um  
deferred liabilities 遞延負債   9/R|\  
delivery 交貨   hH8:7i  
delivery expense 送貨費   +~RiCZt  
delivery order 出貨單   nb0V~W  
demand draft 即期匯票   v0`E lkaN  
demand note 即期票據   p%5RE%u  
demurrage charge 延期費   2w93 ~j  
deposit 存款   k0.|%0?K  
deposit slip 存款單   "Q]`~u':  
depreciation 折舊   */ZrZ^?o  
direct cost 直接成本   .x7d!t:(D  
direct labour 直接人工   8)3g!3S  
director 董事   +K2jYgy  
discount 折扣   ;,n{6`  
discount on purchase 進貨折扣   :
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