[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。   B%@!\D#  
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acceptance 承兌   'q'Y:A?,  
account 賬戶   ZY!pw6R1>*  
accountant 會計員   0:Y`#0qK  
accounting 會計   i 9tJHeSm  
accounting system 會計制度   >1U@NK)HfY  
accounts payable 應付賬款   *Z`eNz}  
accounts receivable 應收賬款   B^(rUR  
accumulated profits 累積利益   dO4#BDn"=  
adjusting entry ?#123;整記錄   LXC`Zq\  
adjustment ?#123;整   5SL>q`t.bd  
administration expense 管理費用   eP
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advances 預付   ;]M67ma7C  
advertising expense 廣告費   .r|vz6tU?  
agency 代理   ')<FLCFwT  
agent 代理人   D Ok^ON  
agreement 契約   m90R8 V  
allotments 分配數   eH!|MHe  
allowance 津貼   bus=LAJt=  
amalgamation 合併   7 3z Y^x  
amortization 攤銷   OEE{JVeI  
amortized cost 應攤成本   M y"!j,Up  
annuities 年金   EjX'&"3.  
applied cost 已分配成本   z{3%Hq  
applied expense 已分配費用   %H}Y]D~R  
applied manufacturing expense 己分配製造費用   pu$XUt  
apportioned charge 攤派費用   ?SOF n  
appreciation 漲價   CotMV^   
article of association 公司章程   b#;N!V X
 
assessment 課稅   /-YlC(kL  
assets 資產   Wx|6A#cg!  
attorney fee 律師費   M}oj!xGB  
audit 審計   e3={$Ah  
auditor 審計員   inv{dg/2  
average 平均數   +Q!xEfpO;  
average cost 平均成本   #oroY.o  
bad debt 壞賬   f
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balance 餘額   ]<;i}n| <  
balance sheet 資產負債表   tbzvO<~  
bank account 銀行賬戶   Pv-V7`{  
bank balance 銀行結存   yFU2'pB  
bank charge 銀行手續費   e=]oh$]  
bank deposit 銀行存款   Xf_tj:eO~  
bank discount 銀行貼現   R`C_CsXir  
bank draft 銀行匯票   YTjuSV  
bank loan 銀行借款   S[hJ{0V  
bank overdraft 銀行透支   BdoC6H  
bankers acceptance 銀行承兌   T3t~=b>&L  
bankruptcy 破產   Sp~Gv>uMK  
bearer 持票人   ~\:j9c
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beneficiary 受益人   8@W/43K8-  
bequest 遺產   H=o-ScA  
bill 票據   C3b0`|5  
bill of exchange 匯票   c7l!G~yx'  
bill of lading 提單   (-'0g@0UA  
bills discounted 貼現票據   p-yOiG8b}  
bills payable 應付票據   }M9DqZ;I  
bills receivable 應收票據   qgC-@I  
board of directors 董事會   R#7+  
bonds 債券   7z&adkG:  
bonus 紅利   ^8-~@01.`_  
book value 賬面價值   ]k`Fl,"  
bookkeeper 簿記員   6KCCbg/  
bookkeeping 簿記   Fy_<Ui  
branch office general ledger 支店往來賬戶   J'\eS./w|  
broker 經紀人   b?2X>QJ  
brought down 接前   %j[LRY/  
brought forward 接上頁   SCh7O}  
budget 預算   IGK_1@tq  
by-product 副產品   w-'D*dOi  
by-product sales 副產品銷售   =wlm  
capital 股本   2
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capital income 資本收益   L=$?q/=-  
capital outlay 資本支出   .i3lG( YG  
capital stock 股本   Ql: b1C,  
capital stock certificate 股票   iA%' ;V  
carried down 移後   FU(}=5n  
carried forward 移下頁   yYG3/Z3
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cash 現金   zh{@?k  
cash account 現金賬戶  
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cash in bank 存銀行現金   1O]5/Eu  
cash on delivery 交貨收款   R
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cash on hand 庫存現金   p'Y&Z?8  
cash payment 現金支付   Ukh$`q}  
cash purchase 現購   lC /Hib  
cash sale 現沽   l6S19Kv  
cashier 出?#123;員   \
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cashiers check 本票   @`IXu$Wm(  
certificate of deposit 存款單折   5!S
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certificate of indebtedness 借據   GTp?)nh^  
certified check 保付支票  
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certified public accountant 會計師   W?"2;](  
charges 費用   }1a<{
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charge for remittances 匯水手續費   0\EpH[m}-  
charter 營業執照   G.-h=DT]  
chartered accountant 會計師  
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chattles 動產   WbC0H78]  
check 支票   v9t47>V  
che stub 支票存根   wr3_Bf3]  
closed account 己結清賬戶   t?]\M&i&  
closing 結算   IDGQIg  
closing entries 結賬紀錄   )KaLSL>  
closing stock 期末存貨   F_Z&-+,*3t  
closing the book 結賬   H 9Y2n 0  
columnar journal 多欄日記賬   .g/ARwM}  
combination 聯合   \A'|XdQ  
commission 佣金   2YE;m&  
commodity 商品   '!j #X_;  
common stock 普通股   zp7V\W; &  
company 公司   5"-una>D  
compensation 賠償   fV.A=*1l#  
compound interest 複利   O8K@&V
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consignee 承銷人   <&qpl0U)Y  
consignment 寄銷   ;mf4U85  
consignor 寄銷人   lj "Z  
consolidated balance sheet 合併資產負債表   tr6jh=  
consolidated profit and loss account 合併損益表   rxs~y{Xi  
consolidation 合併   "*Lj8C3|n  
construction cost 營建成本   18
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construction revenue 營建收入   #dva0%-1  
contract 合同   B `?N,N"  
control account 統制賬戶   5y1or  
copyright 版權   2Ueq6IuQ  
corporation 公司   rao</jN.9  
cost 成本   Hv8SYQ|  
cost accounting 成本會計   '}U_D:o.b  
cost of labour 勞工成本   Q!4i_)rM  
cost of production 生產成本   Qqd6.F  
cost of manufacture 製造成本   L# `l Q"`K  
cost of sales 銷貨成本   D+@-XU<Lp<  
cost price 成本價格   Ys"|</;dbj  
credit 貸方   B#HV20\?v  
credit note 收款通知單   Vk MinE  
creditor 債權人   &Q\_ ;  
crossed check 橫線支票   2Pbe~[  
current account 往來活期賬戶   !1ML%}vvB,  
current asset 流動資產   ;j>*;Q`  
current liability 流動負債   <Vz<{W3t  
current profit and loss 本期損益   :7 qqjs  
debit 借方   k_,MoDz  
debt 債務   j2RRSz&9  
debtor 債務人   ;;ER"N  
deed 契據   j y7  
deferred assets 遞延資產   K^"w]ii=  
deferred liabilities 遞延負債   cU7rq j_  
delivery 交貨   OJv}kwV  
delivery expense 送貨費   |0tg:\.  
delivery order 出貨單   W3^
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demand draft 即期匯票   cqeR<len  
demand note 即期票據   k/df(cs  
demurrage charge 延期費   VLf g
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deposit 存款   u WUR3n  
deposit slip 存款單   aRbx   
depreciation 折舊   RXGHD19]  
direct cost 直接成本   `*>V6B3  
direct labour 直接人工   , p_G/OU  
director 董事   ,`;jvY~Ec  
discount 折扣   Uh>.v |P6  
discount on purchase 進貨折扣   ~_'0]P\  
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