[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。   DMOMh#[  
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acceptance 承兌   PpzP7  
account 賬戶   {tWf  
accountant 會計員   DA\2rLs  
accounting 會計   m^zUmrj[  
accounting system 會計制度   ?{[ v+t#  
accounts payable 應付賬款   {z{bY\  
accounts receivable 應收賬款   [TmIVQ!B  
accumulated profits 累積利益   tS6qWtE  
adjusting entry ?#123;整記錄   h'{ C[d  
adjustment ?#123;整   r8RoE`/T  
administration expense 管理費用   6
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advances 預付   Vh4X%b$TV  
advertising expense 廣告費   lgk.CC  
agency 代理   lNYt`xp  
agent 代理人   %#kg#@z_`e  
agreement 契約   p
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allotments 分配數   %V7at7>o  
allowance 津貼   4\iOeZR f  
amalgamation 合併   H* PSR  
amortization 攤銷   %iQD /iT5  
amortized cost 應攤成本   %WjXg:R  
annuities 年金   te-jfmu2  
applied cost 已分配成本   \XZ/v*d0  
applied expense 已分配費用   Yo6*C  
applied manufacturing expense 己分配製造費用   GBPo8L"9  
apportioned charge 攤派費用   |Y,b?*UF  
appreciation 漲價   .(cw>7e3D  
article of association 公司章程   8.O8No:'&  
assessment 課稅   W:pIPDx1=!  
assets 資產   s
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attorney fee 律師費   ]>5/PD,wWy  
audit 審計   w9EOC$|Y  
auditor 審計員   V2wb%;q  
average 平均數   },{$*f[  
average cost 平均成本   T4Pgbop  
bad debt 壞賬   Q' {ML4  
balance 餘額   z7fp#>uw  
balance sheet 資產負債表   N5lDS  
bank account 銀行賬戶   *Q "wwpl?  
bank balance 銀行結存   L0TFo_  
bank charge 銀行手續費   fHx*e'eA  
bank deposit 銀行存款   '-Vt|O_Q  
bank discount 銀行貼現   V_.5b&@  
bank draft 銀行匯票   rlOAo`hd  
bank loan 銀行借款   B|C2lu  
bank overdraft 銀行透支   _@ qjV~%Sy  
bankers acceptance 銀行承兌   u04kF^  
bankruptcy 破產   12b(A+M   
bearer 持票人   LTQ"8  
beneficiary 受益人   _-K2/6zy  
bequest 遺產   T Ne l/  
bill 票據   @@Kp67Iv  
bill of exchange 匯票   3YOq2pW72G  
bill of lading 提單   ymh tX6]  
bills discounted 貼現票據  
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bills payable 應付票據   Y YBDRR"  
bills receivable 應收票據   KQ% GIz x  
board of directors 董事會   ?BeiY zg  
bonds 債券   Z>k#n'm^z  
bonus 紅利   ^BikV  
book value 賬面價值   ?]_$Dcmx  
bookkeeper 簿記員   ; F"g$_D0  
bookkeeping 簿記   h+g_rvIG*  
branch office general ledger 支店往來賬戶   @=}0`bE  
broker 經紀人   BYL)nCc  
brought down 接前   /~%&vpF-L  
brought forward 接上頁   IL#"~D?
  
budget 預算   6*78cg Io  
by-product 副產品   P~>OS5^  
by-product sales 副產品銷售   *v^Jb/E315  
capital 股本   Fo5FNNiID  
capital income 資本收益   X9W@&zQ  
capital outlay 資本支出   :+^lJ&{U  
capital stock 股本   Q4#m\KK;i9  
capital stock certificate 股票   c_$=-Khk  
carried down 移後   l*Gvf_UH  
carried forward 移下頁   8mvy\l EEH  
cash 現金   N2^=E1|_  
cash account 現金賬戶   UNu#(nP  
cash in bank 存銀行現金   [Kg+^N%+  
cash on delivery 交貨收款   ] vHF~|/-  
cash on hand 庫存現金   /$Nsd  
cash payment 現金支付   8Z8gRcv{p  
cash purchase 現購   vxBgGl  
cash sale 現沽   Q%`@0#"]Sv  
cashier 出?#123;員   @e.C "@G  
cashiers check 本票   %HhnSi1K  
certificate of deposit 存款單折   x}Eg.S   
certificate of indebtedness 借據   4#MtF'J  
certified check 保付支票   ^,TO#%$iE  
certified public accountant 會計師   G:<aB  
charges 費用   A4x]Qh3OO  
charge for remittances 匯水手續費   iy.p n  
charter 營業執照   BO?%'\  
chartered accountant 會計師   C_}]`[  
chattles 動產   C`hU]  
check 支票   %v M-mbX  
che stub 支票存根   5uGq%(24  
closed account 己結清賬戶   ?=sDM& '  
closing 結算   Tv,[DI +  
closing entries 結賬紀錄   Ko< :Z)PS  
closing stock 期末存貨   b|:YIXml  
closing the book 結賬   hn GZ=  
columnar journal 多欄日記賬   Ua : sye  
combination 聯合   AlaW=leTe  
commission 佣金   ]m3HF
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commodity 商品   oWT3apGO  
common stock 普通股   Hk3sI-XkA  
company 公司   g wRZ%.Cn  
compensation 賠償   PO:{ t  
compound interest 複利    ?(1y  
consignee 承銷人   YoNDf39
 
consignment 寄銷   i>`%TW:g  
consignor 寄銷人   -=Q*Ml#I  
consolidated balance sheet 合併資產負債表   6@5+m 0`u3  
consolidated profit and loss account 合併損益表   +Mb.:_7'  
consolidation 合併   _1\v  
construction cost 營建成本   kS);xA8s]  
construction revenue 營建收入   D;*SnU(9 L  
contract 合同   m=:9+z  
control account 統制賬戶   +{.W QA}z\  
copyright 版權   %YscBG  
corporation 公司   j3V -LnA  
cost 成本   H/ HMm{4  
cost accounting 成本會計   F@KGj|  
cost of labour 勞工成本   <)H9V-5aZ  
cost of production 生產成本   v@L;x [Q  
cost of manufacture 製造成本   p8O2Z?\  
cost of sales 銷貨成本   +mj y<~\  
cost price 成本價格   JX;G
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credit 貸方   oLeq!K}re  
credit note 收款通知單   sY&IquK^  
creditor 債權人   i-_mTY&
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crossed check 橫線支票   rq].UCj  
current account 往來活期賬戶   U%QI a TN*  
current asset 流動資產   kbQ>a5`,x  
current liability 流動負債   E{`fF8]K  
current profit and loss 本期損益   6%_nZvRv  
debit 借方   !*N@ZL&X  
debt 債務   /W<;Z;zk  
debtor 債務人   KkbDW3-  
deed 契據   ^\=`ed
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deferred assets 遞延資產   \~$#1D1f  
deferred liabilities 遞延負債   yNBfUj -L  
delivery 交貨   "<1{9  
delivery expense 送貨費   ?+@?Up0wGO  
delivery order 出貨單   f.$af4 u  
demand draft 即期匯票   +a+Om73B2  
demand note 即期票據   '-~~-}= sJ  
demurrage charge 延期費   l'_r:b  
deposit 存款   @qAS*3j  
deposit slip 存款單   O_7|C\]  
depreciation 折舊   VU3upy<  
direct cost 直接成本   YU'E@t5  
direct labour 直接人工   8(~h"]`!  
director 董事   !_)[/q"  
discount 折扣   YNF k  
discount on purchase 進貨折扣   9W2Vo [(  
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