[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。   }J+ce  
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acceptance 承兌   R "/xne  
account 賬戶   .q5J^/kr  
accountant 會計員   jy\W_CT  
accounting 會計   RsqRR`|X?  
accounting system 會計制度   0v_6cYA  
accounts payable 應付賬款   _"?c9  
accounts receivable 應收賬款   #;\L,a|>*  
accumulated profits 累積利益   2X qTyf<  
adjusting entry ?#123;整記錄    DrF  
adjustment ?#123;整   rQu  
administration expense 管理費用   '2Q.~6   
advances 預付   h.4qlx|  
advertising expense 廣告費   L?=#*4t  
agency 代理   fnLR  
agent 代理人   f
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agreement 契約   ONjC(7  
allotments 分配數   %+AS0 Jh
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allowance 津貼   Cp .1/  
amalgamation 合併   S +.21,  
amortization 攤銷   V;>9&'Z3  
amortized cost 應攤成本   s"I-YFP%c  
annuities 年金   b34zhZ  
applied cost 已分配成本   nwa\Lrh  
applied expense 已分配費用   |_l<JQvf`E  
applied manufacturing expense 己分配製造費用   V+qFT3?-  
apportioned charge 攤派費用   -kG3k> by_  
appreciation 漲價   b\SXZN)Be  
article of association 公司章程   VqcBwJ!?p  
assessment 課稅   /~H[= Pf  
assets 資產   %/{IssCR7  
attorney fee 律師費   D+| K%_Qq  
audit 審計   <MPeh&_3
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auditor 審計員   =]=B}L`  
average 平均數   @IEI%vH  
average cost 平均成本   ljNzYg~-  
bad debt 壞賬   IY];S
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balance 餘額   [MV`pF)x  
balance sheet 資產負債表   kVV\*"9y  
bank account 銀行賬戶   4^ c!_K&&  
bank balance 銀行結存   [GtcaX{Zz  
bank charge 銀行手續費   I["F+kt^^  
bank deposit 銀行存款   o `b`*Z  
bank discount 銀行貼現   [NQmL=l  
bank draft 銀行匯票   jK3giT   
bank loan 銀行借款   j`>?"1e@x  
bank overdraft 銀行透支   $ a`J(I  
bankers acceptance 銀行承兌   !a' K&  
bankruptcy 破產   v57N^DR{  
bearer 持票人   ^36M0h|R  
beneficiary 受益人   P#AAOSlLV  
bequest 遺產   Q{H17]W  
bill 票據   x7vq?fP0n  
bill of exchange 匯票   ^{),+S  
bill of lading 提單   R ^HohB  
bills discounted 貼現票據   oR-O~_)U  
bills payable 應付票據   Z1VC5*K  
bills receivable 應收票據   KjO-0VMN3  
board of directors 董事會   ^Ku\l #B  
bonds 債券   G1kDM.L  
bonus 紅利   ZrFr`L5F;  
book value 賬面價值   C>AcK#-x,{  
bookkeeper 簿記員   MinbE13?U  
bookkeeping 簿記  
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branch office general ledger 支店往來賬戶   5i^`vmK  
broker 經紀人   #]?tY}~  
brought down 接前   0('OyH)  
brought forward 接上頁   {?w"hjy  
budget 預算   7*+Km'=M  
by-product 副產品   BTOA &Ag  
by-product sales 副產品銷售   F;pTXt}?5  
capital 股本   V{43HA10b  
capital income 資本收益   - o4@#p>>  
capital outlay 資本支出   DP|TIt,Rl  
capital stock 股本   <#zwKTmK1  
capital stock certificate 股票   [.{^"<Z<  
carried down 移後   E3y6c)<  
carried forward 移下頁   l+t #"3  
cash 現金   aD+0\I[x  
cash account 現金賬戶   L{!ihJr  
cash in bank 存銀行現金   ' Q\@19  
cash on delivery 交貨收款   D`en%Lf!m  
cash on hand 庫存現金   + Dd"41  
cash payment 現金支付   K*[9j 0  
cash purchase 現購   }I\-HP8!gv  
cash sale 現沽    wjL |Z8  
cashier 出?#123;員   -RGPtD@  
cashiers check 本票   'c#IMlv  
certificate of deposit 存款單折   oE$hqd s  
certificate of indebtedness 借據   tL1P<1j_  
certified check 保付支票   `(3SfQ-  
certified public accountant 會計師   F{;; :  
charges 費用   tzPC/?  
charge for remittances 匯水手續費   A1Ka(3"  
charter 營業執照   y">fN0{<  
chartered accountant 會計師   yE}BfU {.  
chattles 動產   Yhe+u\vGs\  
check 支票   s\_l=v3  
che stub 支票存根   +yCTH
 
closed account 己結清賬戶   #
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closing 結算   c& 3#-DNI  
closing entries 結賬紀錄    O)O
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closing stock 期末存貨   !Ri r&gF  
closing the book 結賬   8qN"3 Et  
columnar journal 多欄日記賬   3&$Nd  
combination 聯合   wEE2a56L-  
commission 佣金   R+d< fe  
commodity 商品   8-ZUS|7B  
common stock 普通股   7RD$=?oO'  
company 公司   xHHV=M2l(s  
compensation 賠償    +t Iz[+u  
compound interest 複利   (|dPeix|  
consignee 承銷人   JIMWMk;ot  
consignment 寄銷   k}HQq_Y(<  
consignor 寄銷人   *!Y-!  
consolidated balance sheet 合併資產負債表   t-!m vx9Z  
consolidated profit and loss account 合併損益表   iTu0T!4F  
consolidation 合併   , |l@j%  
construction cost 營建成本   U-eI\Lu  
construction revenue 營建收入   e{0L%%2
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contract 合同   Z^*NnL.'  
control account 統制賬戶   7-X/>v  
copyright 版權   Pr`s0J%m  
corporation 公司   z{|LQt6q  
cost 成本   9KyZEH;pY  
cost accounting 成本會計   ZjS(ad*.2  
cost of labour 勞工成本   Pxqiv9D<R  
cost of production 生產成本   SRItE\"Xe  
cost of manufacture 製造成本   a8
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cost of sales 銷貨成本   qU-!7=}7  
cost price 成本價格   1q]&7R  
credit 貸方   'B`#:tX^N  
credit note 收款通知單   g_vm&~U/'  
creditor 債權人   Tm_8<$ 7  
crossed check 橫線支票   {]`p&@  
current account 往來活期賬戶   2d8=h6  
current asset 流動資產   J(e7{aRJ9  
current liability 流動負債   B)6#Lp3  
current profit and loss 本期損益   M&f#wQ  
debit 借方   4-V)_U#8  
debt 債務   P6YQK+  
debtor 債務人   h>klTPM>  
deed 契據   5kn+ >{jh`  
deferred assets 遞延資產   Xm|ib%no  
deferred liabilities 遞延負債   B.*"Xfr8  
delivery 交貨   LG&5VxT=,<  
delivery expense 送貨費   Jq)U</  
delivery order 出貨單   J
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demand draft 即期匯票   MMgx|"  
demand note 即期票據   A=X-;N#  
demurrage charge 延期費   ertBuU  
deposit 存款   bi$VAYn.^  
deposit slip 存款單   CTp!di|  
depreciation 折舊   1TZPef^y  
direct cost 直接成本   0x~`5h  
direct labour 直接人工   X;VQEDMPU  
director 董事   pj; I)-d/  
discount 折扣   k.GA8=]>  
discount on purchase 進貨折扣   utH%y\NMF|  
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