[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。   _EYB 8e  
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acceptance 承兌   T>]sQPg  
account 賬戶   ,qFA\cO*  
accountant 會計員   f!GHEhQ9  
accounting 會計   &y_? rH  
accounting system 會計制度   CVKnTEs  
accounts payable 應付賬款   =LH}YUm d  
accounts receivable 應收賬款   - HOnB=  
accumulated profits 累積利益   FbSa~uN  
adjusting entry ?#123;整記錄   /-*hjX$n  
adjustment ?#123;整   $G?(OWI}l`  
administration expense 管理費用   @] .VQ<X|0  
advances 預付   7t(Y;4<2  
advertising expense 廣告費   I ,FqN}  
agency 代理   j64 4V|z  
agent 代理人   X}JWf<=q  
agreement 契約   x6yW:tUG5  
allotments 分配數   L=1~ f-  
allowance 津貼   )@PnTpL*  
amalgamation 合併   mA{#]Yvf1  
amortization 攤銷   A]y*so!)>  
amortized cost 應攤成本   2)LX^?7 R  
annuities 年金    Q9y*:  
applied cost 已分配成本   d?Y-;-|8Qh  
applied expense 已分配費用   Sni=gZK  
applied manufacturing expense 己分配製造費用   {/UhUG  
apportioned charge 攤派費用   a?<?5  
appreciation 漲價   N=ifIVc  
article of association 公司章程   m4**>! I  
assessment 課稅   !]DuZ=  
assets 資產   ,nE& Me&#J  
attorney fee 律師費   C6k4g75U2  
audit 審計   5d 5t9+t  
auditor 審計員   GgdlVi 2  
average 平均數   ^87
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average cost 平均成本   OlcP(  
bad debt 壞賬   p{H0dj^|  
balance 餘額   g,?\~8-c  
balance sheet 資產負債表   I6w/0,azC  
bank account 銀行賬戶   8W{~wg`  
bank balance 銀行結存   %h*5xB]Tt  
bank charge 銀行手續費   jU$Y>S>l  
bank deposit 銀行存款   ^CQ1I0  
bank discount 銀行貼現   -Cj_B\  
bank draft 銀行匯票  
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bank loan 銀行借款   xyV]?~7  
bank overdraft 銀行透支   y&rY0bm  
bankers acceptance 銀行承兌   4I ,o&TK  
bankruptcy 破產   G2@KI-  
bearer 持票人   Y+qus  
beneficiary 受益人   Qp69Sk@H{  
bequest 遺產   n0FYfqH  
bill 票據   C"No5r'K3  
bill of exchange 匯票   Y(z}[`2  
bill of lading 提單   cdp{W  
bills discounted 貼現票據   {,v: GMsm  
bills payable 應付票據   22IYrk  
bills receivable 應收票據   (w2(qT&O  
board of directors 董事會   TolrE cI  
bonds 債券   syMm`/*/G-  
bonus 紅利   z@`@I  
book value 賬面價值   62NkU)u  
bookkeeper 簿記員   i@{*O@m  
bookkeeping 簿記   `r.N  
branch office general ledger 支店往來賬戶   .nPL2zO  
broker 經紀人   u9@
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brought down 接前   X! 7Xg  
brought forward 接上頁   GiqBzV3"  
budget 預算   ^6&_|f  
by-product 副產品   W^|J/Y48  
by-product sales 副產品銷售   [iXi\Ex  
capital 股本  
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capital income 資本收益   (olLB  
capital outlay 資本支出   =VCQ*  
capital stock 股本   r$?Vx_f`Q  
capital stock certificate 股票   KT%{G8Y@M  
carried down 移後   f~v"zT  
carried forward 移下頁   TRCI\  
cash 現金   @:IL/o*  
cash account 現金賬戶   H\f/n`@,G  
cash in bank 存銀行現金   EFv4=OWB  
cash on delivery 交貨收款   2@5A&b  
cash on hand 庫存現金   "_oLe;?$c  
cash payment 現金支付   nO}$ 76*'0  
cash purchase 現購   Wa{%0inZ  
cash sale 現沽   ?GfxBZ
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cashier 出?#123;員   fT x4vlI4  
cashiers check 本票   VB's  
certificate of deposit 存款單折   :O X$LCi  
certificate of indebtedness 借據   ,aYU$~o#  
certified check 保付支票   Q.>/*8R;  
certified public accountant 會計師   tUrNp~ve,  
charges 費用   A _]D~HH  
charge for remittances 匯水手續費   x36NL^  
charter 營業執照   PMsC*U,oe  
chartered accountant 會計師   >Ban?3{  
chattles 動產   W`5a:"Vg  
check 支票   lnjL7x  
che stub 支票存根   uYY=~o[ Tw  
closed account 己結清賬戶   N@}gLBf  
closing 結算   e-jw^   
closing entries 結賬紀錄   wU.'_SBfB  
closing stock 期末存貨   k|l5"&K~.  
closing the book 結賬   9G+y.^/6  
columnar journal 多欄日記賬   m.Twgin  
combination 聯合   ^ }tLnF  
commission 佣金   %db3f z  
commodity 商品   K^8@'#S  
common stock 普通股   v/ eB ,p  
company 公司   =J`gGDhGY-  
compensation 賠償   !4_!J (q%  
compound interest 複利   hk/+  
consignee 承銷人   y3Y2QC(  
consignment 寄銷   MHGjvSx  
consignor 寄銷人   kO jEY  
consolidated balance sheet 合併資產負債表   (26Bs':M~  
consolidated profit and loss account 合併損益表   $>EqH?EQ  
consolidation 合併   ]u~Os<  
construction cost 營建成本   ZHb7+  
construction revenue 營建收入   U>bP}[&S  
contract 合同   jm4)gmC  
control account 統制賬戶   f<^ScFVR  
copyright 版權   kGruo5A  
corporation 公司   FzA{UO  
cost 成本   oy`3r5g  
cost accounting 成本會計   EQ6l:[  
cost of labour 勞工成本   2$iw/r  
cost of production 生產成本   cgzy0$8dj\  
cost of manufacture 製造成本   rtcJ=`)0`  
cost of sales 銷貨成本   i_|h{JK)  
cost price 成本價格   %C6|-?TAd  
credit 貸方   +yt6.L  
credit note 收款通知單   t`) 'LT  
creditor 債權人   >
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crossed check 橫線支票   G,+xT}@wu  
current account 往來活期賬戶   is64)2F](  
current asset 流動資產   gv`%Z8u(  
current liability 流動負債   nR(#F9  
current profit and loss 本期損益   @wg&6uQ  
debit 借方   )J{.Cx<E  
debt 債務   Tw?P
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debtor 債務人   IvPA|8(
 
deed 契據   |:~("rA+v  
deferred assets 遞延資產   n+v!H O"2u  
deferred liabilities 遞延負債   D7%^Ly  
delivery 交貨   e|S+G6 :O2  
delivery expense 送貨費   J11dqj  
delivery order 出貨單   pHq{S;R2G  
demand draft 即期匯票   6(\q< fx  
demand note 即期票據   B.{8/.4  
demurrage charge 延期費   FEge
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deposit 存款   u?F7L8q]  
deposit slip 存款單   mMel,iK=  
depreciation 折舊   U{
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direct cost 直接成本   U/}AiCdj@  
direct labour 直接人工   >^M!@=/?J  
director 董事   T3=-UYx]  
discount 折扣   at_dmU2[7  
discount on purchase 進貨折扣   ,{#RrF e  
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