[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。   lDBAei3iB  
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acceptance 承兌   nK< v
  
account 賬戶   ]@y%j'e  
accountant 會計員   [1GwcXr  
accounting 會計   3LyNi$`f  
accounting system 會計制度   Z|KDi `S  
accounts payable 應付賬款   bOU"s>?  
accounts receivable 應收賬款   F<h+d917  
accumulated profits 累積利益   |FFz $'8)  
adjusting entry ?#123;整記錄   |t"CH'KJZ  
adjustment ?#123;整   w\[l4|g`  
administration expense 管理費用   OL_#Uu  
advances 預付   =LY`K#  
advertising expense 廣告費   X<_HQ  
agency 代理   &g}P)xr  
agent 代理人   %4` U' j  
agreement 契約   =84EX<B  
allotments 分配數   %qsl<
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allowance 津貼   v`L]dY4,  
amalgamation 合併   C@;e
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amortization 攤銷   ;4dFL\KU  
amortized cost 應攤成本   Xm<_!=  
annuities 年金   =x?WZMO  
applied cost 已分配成本   nN.Gn+Cl  
applied expense 已分配費用   m|B)A"Sm  
applied manufacturing expense 己分配製造費用   -vm1xp$  
apportioned charge 攤派費用   NsS;d^%I  
appreciation 漲價   ;jx[ +  
article of association 公司章程   byP<!p*  
assessment 課稅   b IxH0=f  
assets 資產   P )oNNY6}  
attorney fee 律師費   5'DY)s-K  
audit 審計   o6w8Y/VPu  
auditor 審計員   o%-KO? YW  
average 平均數   2aR9vmR  
average cost 平均成本   L9^M?.a  
bad debt 壞賬   g :B4zlKG  
balance 餘額   6.tA$#6HP  
balance sheet 資產負債表   feS$)H9-  
bank account 銀行賬戶   MrUjqv6a[  
bank balance 銀行結存   J:'_S `J  
bank charge 銀行手續費   Q)XH5C2X  
bank deposit 銀行存款   m<#^c?u  
bank discount 銀行貼現   #mJRL[V5^  
bank draft 銀行匯票   9BlpqS:P&  
bank loan 銀行借款   r"K!
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bank overdraft 銀行透支   &=S:I!9;;  
bankers acceptance 銀行承兌   5|jY  
bankruptcy 破產   rS!@AgPLE  
bearer 持票人   Y|wjt\M  
beneficiary 受益人   _ R]0S  
bequest 遺產   gREk,4DAv  
bill 票據   'aV'Am+:  
bill of exchange 匯票   y5*z
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bill of lading 提單   [%yj' )R/  
bills discounted 貼現票據   )RTWt`  
bills payable 應付票據   7jxx,#I:  
bills receivable 應收票據   [f {qb\  
board of directors 董事會   WZHw(BN{+  
bonds 債券   2[=3-1c  
bonus 紅利   u{HO6s\S  
book value 賬面價值   ZXo;E  
bookkeeper 簿記員   >}+R+''nR  
bookkeeping 簿記   I YtiX  
branch office general ledger 支店往來賬戶   A4rMJ+!5  
broker 經紀人  
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brought down 接前   wC%qSy'  
brought forward 接上頁   7 f k)a  
budget 預算   (x\VGo  
by-product 副產品   %rhZH^2  
by-product sales 副產品銷售   \`z%5/@f;  
capital 股本   y]PuY\+  
capital income 資本收益   o_b3G  
capital outlay 資本支出   8 3/WWL }  
capital stock 股本   WcT= 5G  
capital stock certificate 股票   /;}%E  
carried down 移後   DOGGQ$0  
carried forward 移下頁   'wYIJK~1  
cash 現金   4sORp^t'Q  
cash account 現金賬戶   (_@]-  
cash in bank 存銀行現金   :JX2GRL4  
cash on delivery 交貨收款   PW5)") z  
cash on hand 庫存現金   o o'7  
cash payment 現金支付   "P|n'Mx  
cash purchase 現購   R{Zd ]HT  
cash sale 現沽   'ZI8nMY  
cashier 出?#123;員   ?Be}{Qqlg  
cashiers check 本票   l(87s^_  
certificate of deposit 存款單折   W 2[]m>;  
certificate of indebtedness 借據   l"+8>Mm  
certified check 保付支票   2ry@<88  
certified public accountant 會計師   0fvOA*UP  
charges 費用  
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charge for remittances 匯水手續費   'Nt)7U>oC9  
charter 營業執照   +C~d;p  
chartered accountant 會計師   VJTO:}Q  
chattles 動產   g"|>^90  
check 支票   `)cH(Rj  
che stub 支票存根  
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closed account 己結清賬戶   Djc-f  
closing 結算   -8FUR~WJ  
closing entries 結賬紀錄   ^vT!2 4sK  
closing stock 期末存貨   z7AWWr=H  
closing the book 結賬   JttDRN
ZAU  
columnar journal 多欄日記賬   R)*DkL!  
combination 聯合   #O;JV}y  
commission 佣金   Mh~}RA"H  
commodity 商品   NZ i3U  
common stock 普通股   IL An2W  
company 公司   |BZrV3;H  
compensation 賠償   <>{m+=gA  
compound interest 複利   1d FuoX  
consignee 承銷人   w$9LcN  
consignment 寄銷   TvDC4tm-:  
consignor 寄銷人   9`N5$;NzY  
consolidated balance sheet 合併資產負債表   N
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consolidated profit and loss account 合併損益表   QM3DB  
consolidation 合併   [yk-<}#B  
construction cost 營建成本   :EQ{7Op`  
construction revenue 營建收入   @j}%{Km]Y  
contract 合同   #6ePwd  
control account 統制賬戶   /; Bmh=  
copyright 版權   51y"#\7  
corporation 公司   6uo;4}0  
cost 成本   ~I+MuI[  
cost accounting 成本會計   [H<TcT8  
cost of labour 勞工成本   VS Dua.  
cost of production 生產成本   egG<"e*W}N  
cost of manufacture 製造成本   aif;h! ?y  
cost of sales 銷貨成本   V+lF|CZb5  
cost price 成本價格   Ws`ndR  
credit 貸方   r <5}& B`  
credit note 收款通知單   Pb8@owG8  
creditor 債權人   fM"*;LN!N  
crossed check 橫線支票   JL1A3G  
current account 往來活期賬戶   ?hkOL$v<9}  
current asset 流動資產   ; iia? f1  
current liability 流動負債   gHstdp_3  
current profit and loss 本期損益   -GCo`PR?b  
debit 借方   BXYH&2]Q  
debt 債務   / }$n_N\!)  
debtor 債務人   `2@.%s1o=  
deed 契據   m:?"|. ]  
deferred assets 遞延資產   b),fz  
deferred liabilities 遞延負債   ]$lt  
delivery 交貨   h5@GeYda  
delivery expense 送貨費   K$M+"#./  
delivery order 出貨單   :+PE1=v  
demand draft 即期匯票   qiOJ:'@  
demand note 即期票據   ?![[la+f  
demurrage charge 延期費   XhM!pSl\  
deposit 存款   [rT.k5_  
deposit slip 存款單   qtZ? kJ  
depreciation 折舊   {k)gDJU  
direct cost 直接成本   GcdJf/k  
direct labour 直接人工   Y!CUUWM  
director 董事   m<-ShRr*b  
discount 折扣   ~pQN#C)CO>  
discount on purchase 進貨折扣   \]u;NbC]  
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