[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。   lm*C:e)4A  
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acceptance 承兌   vcZ"4%w  
account 賬戶   h(i_'P?  
accountant 會計員   i&-g  
accounting 會計   R ^"*ut  
accounting system 會計制度   ;<=z^1X9  
accounts payable 應付賬款   Knp}88DR^j  
accounts receivable 應收賬款   6A4{6B  
accumulated profits 累積利益   zhh6;>P  
adjusting entry ?#123;整記錄   _y:aPn  
adjustment ?#123;整   _`Dz%(c  
administration expense 管理費用   L% T%6p_  
advances 預付   /PpZ6ne~[  
advertising expense 廣告費   9Qq%Fw_  
agency 代理   zpy&\#Vc  
agent 代理人   ,nWZJ&B  
agreement 契約   'X
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allotments 分配數   M (:_(4~  
allowance 津貼   XvZ5Q  
amalgamation 合併   L>rW S-  
amortization 攤銷   \*#E4`Y  
amortized cost 應攤成本   p3B_NsXVZ  
annuities 年金   qxHsmGV  
applied cost 已分配成本   1
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applied expense 已分配費用   GXR7Ug}k  
applied manufacturing expense 己分配製造費用   zX8{
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apportioned charge 攤派費用   5N907XVu  
appreciation 漲價   UdFYG^i  
article of association 公司章程   ^AT#A<{1(  
assessment 課稅   0{u#
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assets 資產   kZQ$Iv+^(  
attorney fee 律師費   n*hRlL
  
audit 審計   h: zi
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auditor 審計員   
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average 平均數   \r}*<CRr6  
average cost 平均成本   !6_tdZ  
bad debt 壞賬   _mDvRFq  
balance 餘額   wEEFpn_   
balance sheet 資產負債表   [ZETyM`  
bank account 銀行賬戶   ;_1>nXh  
bank balance 銀行結存   mZ.E;X& ,*  
bank charge 銀行手續費   X'5+)dj  
bank deposit 銀行存款   $]b&3_O$N8  
bank discount 銀行貼現   aT=V/Xh}d  
bank draft 銀行匯票   $I a-go2W  
bank loan 銀行借款   ?D]T|=EZY  
bank overdraft 銀行透支   6K5KkEp  
bankers acceptance 銀行承兌   !e0/1 j=  
bankruptcy 破產   {N0ky=ud  
bearer 持票人   cKAZWON8;v  
beneficiary 受益人   L\^H#:?t  
bequest 遺產   5G#K)s(QC  
bill 票據   5O"wPsl  
bill of exchange 匯票   `=#ry*E^:  
bill of lading 提單   9'!I6;M  
bills discounted 貼現票據   ~wd~57i@  
bills payable 應付票據   ]GPUL>7  
bills receivable 應收票據   MP`WU}2  
board of directors 董事會   JmVha!<
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bonds 債券   |Vc:o_n7  
bonus 紅利   >V3pYRA   
book value 賬面價值   Pl
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bookkeeper 簿記員   d?(eL(W  
bookkeeping 簿記   ?[q.1O  
branch office general ledger 支店往來賬戶   ?T:$:IHw  
broker 經紀人   %suXp,j  
brought down 接前   umc\x"i%  
brought forward 接上頁   0}aw9g  
budget 預算   Q"H1(kG|  
by-product 副產品   p%*!]JRS  
by-product sales 副產品銷售   q,eXH8 x  
capital 股本   z/7"!  
capital income 資本收益   "a>a "Ei  
capital outlay 資本支出   veGRwir  
capital stock 股本   (`Q_^Bfyl  
capital stock certificate 股票   0)3*E)g{  
carried down 移後   {~:F1J~=  
carried forward 移下頁   3mM.#2=@>  
cash 現金   ek4?|!kQD  
cash account 現金賬戶   rDWqJ<8  
cash in bank 存銀行現金   4S#q06=Xe  
cash on delivery 交貨收款   %Tv^BYQAZ  
cash on hand 庫存現金   B\Y!5$  
cash payment 現金支付   D`uOBEX  
cash purchase 現購   }!g^}BWWp  
cash sale 現沽   `F1 ( v  
cashier 出?#123;員   xkebel`%  
cashiers check 本票   #$9rH 2zd  
certificate of deposit 存款單折   cX/["AM  
certificate of indebtedness 借據   ^a
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certified check 保付支票   ni x1_Wo;  
certified public accountant 會計師   O}_Z"y  
charges 費用   Cdd +I5~  
charge for remittances 匯水手續費   {pNf &'  
charter 營業執照   p![CH  
chartered accountant 會計師   FqK2[] 8  
chattles 動產   t Sf`  
check 支票   Sud5F4S  
che stub 支票存根   YG6Kvc6T  
closed account 己結清賬戶   o\YF_235  
closing 結算   s*DDO67\W  
closing entries 結賬紀錄   +EBoFeeIG  
closing stock 期末存貨   .4wp  
closing the book 結賬   A">A @`}  
columnar journal 多欄日記賬   B ]YY[i  
combination 聯合   ;1 02ddRV  
commission 佣金   r-a/vx#  
commodity 商品   u)fmXoQ  
common stock 普通股   e RjpR?!\  
company 公司   {?9s~{Dl  
compensation 賠償   *u%4]q  
compound interest 複利   Ng3MfbFG  
consignee 承銷人   O{9h'JU  
consignment 寄銷   -*EK-j  
consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   hOSkxdi*^  
consolidated profit and loss account 合併損益表   RT)*H>|  
consolidation 合併   Y@Kp'+t(!  
construction cost 營建成本   bu#}`/\_  
construction revenue 營建收入   Gm.n@U p  
contract 合同   {^#62Y  
control account 統制賬戶   fH7o,U|  
copyright 版權   }$ Am;%?p  
corporation 公司   5E/z.5 q  
cost 成本   YFCP'J"Z  
cost accounting 成本會計   f9g#pyH4  
cost of labour 勞工成本   ToN$x^M w  
cost of production 生產成本   4yH=dl4=44  
cost of manufacture 製造成本   /*bS~7f1  
cost of sales 銷貨成本   QMfa~TH#p  
cost price 成本價格   n(b(H`1n  
credit 貸方   "oYyeT ,?  
credit note 收款通知單   +BRmqJ3  
creditor 債權人   rnVh ]xJ  
crossed check 橫線支票   x.+}-(`W#~  
current account 往來活期賬戶   <Dw`Ur^X5  
current asset 流動資產   ?*z#G'3z1  
current liability 流動負債   %
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current profit and loss 本期損益   ,"u-V<>6O  
debit 借方   1;[\xqJ  
debt 債務   wvm`JOP:A  
debtor 債務人   $3sS&i<  
deed 契據   Q+[e)YO)  
deferred assets 遞延資產   4cql?W(D  
deferred liabilities 遞延負債   Eq9TJt'3y  
delivery 交貨   z1ltc{~Z  
delivery expense 送貨費   xaWmwsym  
delivery order 出貨單   #"a?3!wr  
demand draft 即期匯票   ,iU ]zN//  
demand note 即期票據   Poacd;*  
demurrage charge 延期費   31y=Ar""  
deposit 存款   ~n84x  
deposit slip 存款單   pI |;  
depreciation 折舊   u|7d_3 ::  
direct cost 直接成本   5yO6szg  
direct labour 直接人工   /GNRu  
director 董事   H'$g!Pg  
discount 折扣   PqIGc  
discount on purchase 進貨折扣   ;PJWd|3  
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