[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。   11Kbj`sRZ  
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acceptance 承兌   y(M
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account 賬戶   *Vk%"rwaG  
accountant 會計員   WBS~e  
accounting 會計   1(V>8}zn  
accounting system 會計制度   TV$Pl[m  
accounts payable 應付賬款   8nOMyNpy~M  
accounts receivable 應收賬款   $+` YP  
accumulated profits 累積利益   &h=O;?dO  
adjusting entry ?#123;整記錄   #*^vd{fl  
adjustment ?#123;整   +dWx?$n  
administration expense 管理費用   hQ!slO  
advances 預付   t#s ?:  
advertising expense 廣告費   qTK\'trgx]  
agency 代理   !;'.mMO&%  
agent 代理人   -!E))|A  
agreement 契約   G([8Q8B4+  
allotments 分配數   {3=\x  
allowance 津貼   6< x0e;>  
amalgamation 合併   b2;+a(  
amortization 攤銷   \VL[,z=q.  
amortized cost 應攤成本   2ye^mJ17  
annuities 年金   T(@y#09  
applied cost 已分配成本   ZKKz?reM'  
applied expense 已分配費用   %JBFG.+  
applied manufacturing expense 己分配製造費用   7_r$zEP6  
apportioned charge 攤派費用  
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appreciation 漲價   ` aTkIo:ms  
article of association 公司章程   ]^,<Ez  
assessment 課稅   H\A!oB,sw  
assets 資產   /s.O3x._'  
attorney fee 律師費   1(C3;qlVD  
audit 審計   rK%<2i  
auditor 審計員   a/!!Y@7  
average 平均數   g0 ec-  
average cost 平均成本   (fON\)l  
bad debt 壞賬   ]PVPt,c  
balance 餘額   x2B~1
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balance sheet 資產負債表   6 W/S?F~{  
bank account 銀行賬戶   uSSnr#i^j  
bank balance 銀行結存   ~@ZdO+n?  
bank charge 銀行手續費   f(.@]eu X  
bank deposit 銀行存款   %1ofu,%  
bank discount 銀行貼現   nOxCni~T  
bank draft 銀行匯票   S -j<O&h~C  
bank loan 銀行借款   w[w{~`([",  
bank overdraft 銀行透支   `_Bvaej?,  
bankers acceptance 銀行承兌   3ThCY`  
bankruptcy 破產   9tmYrhb$  
bearer 持票人   |ubDudzp  
beneficiary 受益人   "@!z+x[8  
bequest 遺產   2 g"_
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bill 票據   Z&W|O>QTl  
bill of exchange 匯票   IWeQMwg  
bill of lading 提單   ;+]9KIa_Pq  
bills discounted 貼現票據   7sECbbJT  
bills payable 應付票據   fII;t-(x  
bills receivable 應收票據   E@\e37e  
board of directors 董事會   Wj
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bonds 債券   Vm.&JVb  
bonus 紅利   +}c '4hRv  
book value 賬面價值   }49X  N  
bookkeeper 簿記員   `<ITLT  
bookkeeping 簿記   0T2h3,  
branch office general ledger 支店往來賬戶   q;3,}emg  
broker 經紀人   grEmp9Q ?  
brought down 接前   X Q.czj  
brought forward 接上頁   ?(GMe>  
budget 預算   g|*2O}<  
by-product 副產品   REnd# V2x  
by-product sales 副產品銷售   `Z]Tp1U  
capital 股本   03?TT, y$  
capital income 資本收益   Q\G8R^9j p  
capital outlay 資本支出   BQVpp,]  
capital stock 股本   >E^?<}E~.  
capital stock certificate 股票   vlCjh! x  
carried down 移後   n k]tq3.[  
carried forward 移下頁   \3dMA_5  
cash 現金   |D)NPN&  
cash account 現金賬戶   7"F w8;k  
cash in bank 存銀行現金   V^aX^;  
cash on delivery 交貨收款   hGi"=Oud2  
cash on hand 庫存現金   ay6G1\ 0W  
cash payment 現金支付   jI@0jxF  
cash purchase 現購   cSCO7L2E18  
cash sale 現沽   TkhbnO g6  
cashier 出?#123;員   ]c{Zh?0  
cashiers check 本票   *leQd^47  
certificate of deposit 存款單折   ey<u  
certificate of indebtedness 借據    r(pp =  
certified check 保付支票   :$d3}TjsA+  
certified public accountant 會計師   ";B.^pBv@;  
charges 費用   [0CoQ5:d?&  
charge for remittances 匯水手續費   log{jF  
charter 營業執照   N'R^S98x  
chartered accountant 會計師   kXS_:f;M  
chattles 動產   b?7?iV4  
check 支票   \{J gjd  
che stub 支票存根   vC~];!^  
closed account 己結清賬戶   VVeO>jd  
closing 結算   [dFxW6n  
closing entries 結賬紀錄   "|RP_v2  
closing stock 期末存貨   g#~jF  
closing the book 結賬   k:PO"<-U  
columnar journal 多欄日記賬   !o~% F5|t  
combination 聯合   /3:R{9S%  
commission 佣金   Gxv@a   
commodity 商品   #6'oor X  
common stock 普通股   &'V_80vA  
company 公司   ju8tNL,J  
compensation 賠償   STu!v5XY}-  
compound interest 複利   2D`@$)KL  
consignee 承銷人   BZE Y^G  
consignment 寄銷   Woa5Ov!n0  
consignor 寄銷人   {U(-cdU{e`  
consolidated balance sheet 合併資產負債表   9Q-/Yh  
consolidated profit and loss account 合併損益表   T[>h 6d  
consolidation 合併   Fh& `v0  
construction cost 營建成本   h8>7si  
construction revenue 營建收入   ntkTrei ]  
contract 合同   K"Vv=  
control account 統制賬戶    Z_F:H@-&  
copyright 版權   bO1J#bcZ  
corporation 公司   Z `O.JE  
cost 成本   `,H\j?  
cost accounting 成本會計   C
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cost of labour 勞工成本   '{XDhK  
cost of production 生產成本   mk_cub@  
cost of manufacture 製造成本   X;flA*6V  
cost of sales 銷貨成本   >x@]wsj  
cost price 成本價格   sR,]eo<p&  
credit 貸方   ,e( |,u  
credit note 收款通知單   Lx,"jA/  
creditor 債權人   hXM8`iFW5  
crossed check 橫線支票   K"VphKvR  
current account 往來活期賬戶   +`9 ]L]J]4  
current asset 流動資產   l_ iucN  
current liability 流動負債   m9ts&b+TE  
current profit and loss 本期損益   ,kuJWaUC@  
debit 借方   /A}3kTp  
debt 債務   } IFZ$ Y  
debtor 債務人   kt%9PGw
 
deed 契據   "o#"u[W,  
deferred assets 遞延資產   }$#e&&)n  
deferred liabilities 遞延負債   [VIdw92  
delivery 交貨   5+rYk|*D+k  
delivery expense 送貨費   WGKN>nV  
delivery order 出貨單   (G<"nnjK  
demand draft 即期匯票   im9 B=D  
demand note 即期票據   iN+Dmq5  
demurrage charge 延期費   QKc3Q5)@j  
deposit 存款   mfFC@~|g  
deposit slip 存款單   :G
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depreciation 折舊   *CA|}l  
direct cost 直接成本   xr?=gY3E;  
direct labour 直接人工   " jn@S -  
director 董事   yw"FI!M  
discount 折扣   1QtT*{zm$F  
discount on purchase 進貨折扣   >Mj :'  
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