[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。   |4-c/@D.~  
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acceptance 承兌   V J){@  
account 賬戶   1KruGq~  
accountant 會計員   tH5f;mY,  
accounting 會計   ZgtW  
accounting system 會計制度   yZxgUF&`  
accounts payable 應付賬款   b6bmvHD  
accounts receivable 應收賬款   *{Wh-bc  
accumulated profits 累積利益   vnk"0d.  
adjusting entry ?#123;整記錄   fB1JU1  
adjustment ?#123;整   ;&
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administration expense 管理費用   ]WN{8   
advances 預付   BS*cG>T  
advertising expense 廣告費   vH# US  
agency 代理   1)#<nk)I  
agent 代理人    8czo#&  
agreement 契約   <^R\N#  
allotments 分配數   lADi  
allowance 津貼   8PXleAn  
amalgamation 合併   ;ZjQy,H%  
amortization 攤銷   ~W5fJd0  
amortized cost 應攤成本    Xe=@I*  
annuities 年金   GPP~*+n  
applied cost 已分配成本   /Ia=/Jj7N  
applied expense 已分配費用   @)<uQ S  
applied manufacturing expense 己分配製造費用   q5lRc=.b[  
apportioned charge 攤派費用   *X%`MN  
appreciation 漲價   VQPq+78  
article of association 公司章程   yu#Jw  
assessment 課稅   ~rpYZLH/:0  
assets 資產   Yr-,0${m  
attorney fee 律師費   Ng'f u|  
audit 審計   T]Tz<w W(  
auditor 審計員   ji A$6dZU  
average 平均數   kG?tgO?*  
average cost 平均成本   8k_,Hni  
bad debt 壞賬   4DuZF -y  
balance 餘額   {nryAXK  
balance sheet 資產負債表   xd(AUl4qY  
bank account 銀行賬戶   xg'0YZ\t  
bank balance 銀行結存   ,"h$!k"$g  
bank charge 銀行手續費   CFul_qZ/e  
bank deposit 銀行存款   z+wV(i97  
bank discount 銀行貼現   gQ?>%t]  
bank draft 銀行匯票   ,:>>04O  
bank loan 銀行借款   O(&EnNm[2  
bank overdraft 銀行透支   qf)
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bankers acceptance 銀行承兌   E'MMhlo  
bankruptcy 破產   |8+<qgQ  
bearer 持票人   'QCvN  b6  
beneficiary 受益人   }{iR+MX  
bequest 遺產   l*nSgUg  
bill 票據   (5km]`7z  
bill of exchange 匯票   }[AIE[  
bill of lading 提單   ]NTHit^EX  
bills discounted 貼現票據   wfo}TGhC  
bills payable 應付票據   !Toq~,a8?  
bills receivable 應收票據   i"JF~6c<  
board of directors 董事會   _$cQAH0 E  
bonds 債券   <LBM th  
bonus 紅利   -|f9~(t  
book value 賬面價值   }
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bookkeeper 簿記員   YnJ=&21  
bookkeeping 簿記   q".l:T%|C}  
branch office general ledger 支店往來賬戶   {\]SvoJnJ  
broker 經紀人   tQ`tHe  
brought down 接前   ShCAkaj_  
brought forward 接上頁   /x$jd)C  
budget 預算   OY[N%wr!  
by-product 副產品   .>}we ~O  
by-product sales 副產品銷售   :M=!MgD3w  
capital 股本   3l4k2  
capital income 資本收益   )}paQmy#  
capital outlay 資本支出   <#`<Ys3b*!  
capital stock 股本   _^SNI~  
capital stock certificate 股票   VJ;'$SY
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carried down 移後   Yq1 ~"he8  
carried forward 移下頁   X_%78$N-a`  
cash 現金   &=02.E@  
cash account 現金賬戶   Y ciZU  
cash in bank 存銀行現金   =faV,o&{`  
cash on delivery 交貨收款   BJW;A>@Pj  
cash on hand 庫存現金   ?5/Sa  
cash payment 現金支付   a2).Az  
cash purchase 現購   q=96Ci_a  
cash sale 現沽   U6M4}q(N]  
cashier 出?#123;員   jq}5(*k
 
cashiers check 本票   `0.5aa  
certificate of deposit 存款單折   4AP<mo  
certificate of indebtedness 借據   @<alWBS  
certified check 保付支票   m4 4aKqw)  
certified public accountant 會計師   8(g:i#~  
charges 費用   :j9;P7&"?  
charge for remittances 匯水手續費   8dL(cC  
charter 營業執照   H 5sj% v  
chartered accountant 會計師   u_:" u  
chattles 動產   t3bN PK^  
check 支票   NEJ Nu_Z  
che stub 支票存根   I}?fy\1A&  
closed account 己結清賬戶   B&.XGo)  
closing 結算   8.9S91]=  
closing entries 結賬紀錄  
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closing stock 期末存貨   V$:v~*Y9  
closing the book 結賬   lIOLR-:4j  
columnar journal 多欄日記賬   \ u5%+GA-:  
combination 聯合   ?]s j!7   
commission 佣金   8c~b7F \  
commodity 商品   lT$A;7
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common stock 普通股   !JrVh$K  
company 公司   ZEApE+m  
compensation 賠償   tSQ>P -O  
compound interest 複利   le8n!Dk(  
consignee 承銷人   ,T1t`  
consignment 寄銷   O<o_MZN  
consignor 寄銷人   wcV~z:&^5  
consolidated balance sheet 合併資產負債表   8[zP2L!-  
consolidated profit and loss account 合併損益表   nk6xavQji  
consolidation 合併   [qid4S~r,&  
construction cost 營建成本   A\z[/3& RK  
construction revenue 營建收入   lDAw0 C3  
contract 合同   >gVR5 o  
control account 統制賬戶   \mv7"TM  
copyright 版權   jQ7RH/?_  
corporation 公司   !xa,[$w(^  
cost 成本   NFc<%#H  
cost accounting 成本會計   'MsxZqW"~  
cost of labour 勞工成本   5$zC,g*#  
cost of production 生產成本   tR2IjvmsX  
cost of manufacture 製造成本   oYqlN6n,=6  
cost of sales 銷貨成本   FtY*I&  
cost price 成本價格   c: #1Aym  
credit 貸方   rY($+O@a<  
credit note 收款通知單   \_BaV
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creditor 債權人   :Fm+X[n  
crossed check 橫線支票   L!/USh:IP  
current account 往來活期賬戶   v\f 41M7D  
current asset 流動資產   rEZa%)XJ  
current liability 流動負債   l} h<2  
current profit and loss 本期損益   6K*7%8Y/G  
debit 借方   <PJwBA%{  
debt 債務   i}M&1
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debtor 債務人   Y_f6y9?ZE  
deed 契據   5v>(xl  
deferred assets 遞延資產   n;!t?jnf.  
deferred liabilities 遞延負債   \Fc"Q@.u  
delivery 交貨   J}<k`af  
delivery expense 送貨費   {$Fg+~
 
delivery order 出貨單   3!ulBiMh  
demand draft 即期匯票   KWhw@y-5j@  
demand note 即期票據   %:((S]vAi  
demurrage charge 延期費   A^o  
deposit 存款   wCc:HfmjJ  
deposit slip 存款單   .F}ZP0THnZ  
depreciation 折舊   xOD;pRZQ  
direct cost 直接成本   0 UlaB sv  
direct labour 直接人工   1kTJMtZG~  
director 董事   b6oPnP_3P  
discount 折扣   ~vaV=})  
discount on purchase 進貨折扣   sx(yG9  
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