[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。   l {{wrU`  
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acceptance 承兌   `y26OYo  
account 賬戶   f.o,VVYi  
accountant 會計員   u I \zDR  
accounting 會計   \rw/d5.  
accounting system 會計制度   p:hzLat~  
accounts payable 應付賬款   ]vPa A  
accounts receivable 應收賬款   _V9 O,"DDc  
accumulated profits 累積利益   G2nL#l~@)  
adjusting entry ?#123;整記錄   Z(8'ki  
adjustment ?#123;整   4<['%7U_[  
administration expense 管理費用   fCMH<}w  
advances 預付   -bamNw>|  
advertising expense 廣告費   CTbz?Kn  
agency 代理   ^Fl6-|^~  
agent 代理人   myVV5#{  
agreement 契約   Y!kz0 ([  
allotments 分配數   J#0oL_xY#  
allowance 津貼   U[$KQEJYj  
amalgamation 合併   fC
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amortization 攤銷   &~u=vuX  
amortized cost 應攤成本   %r<c>sFJN  
annuities 年金   6;lJs,I1w{  
applied cost 已分配成本   <&?gpRK  
applied expense 已分配費用   fC_dSM[{c  
applied manufacturing expense 己分配製造費用   Y=oj0(Q*
 
apportioned charge 攤派費用   Sv7_-#SW<(  
appreciation 漲價   0`KB|=>  
article of association 公司章程   cm8-L[>E  
assessment 課稅   4DVkycM  
assets 資產   _u`NIpXSP  
attorney fee 律師費   (O N \-*  
audit 審計   b[^=GF>e  
auditor 審計員   LvJ')HG  
average 平均數   S^GB\uJ  
average cost 平均成本   wo>s
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bad debt 壞賬   wp!<u %  
balance 餘額   XIu3n9g^#  
balance sheet 資產負債表   C*}TY)8  
bank account 銀行賬戶   r@xMb,!H  
bank balance 銀行結存   # $:ddOY  
bank charge 銀行手續費   w$ 9aTL7  
bank deposit 銀行存款   o|7]8K=  
bank discount 銀行貼現   3dnL\AqC  
bank draft 銀行匯票   xg}RpC!  
bank loan 銀行借款   OXC7 m  
bank overdraft 銀行透支    Wt&tu2  
bankers acceptance 銀行承兌   8t$a8 PE  
bankruptcy 破產   }}3*tn<6  
bearer 持票人   IED7v  
beneficiary 受益人   g8yWFqE!T  
bequest 遺產   W^2Q"c#
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bill 票據   qAsZ,ik  
bill of exchange 匯票   v^aARIg  
bill of lading 提單   J?XEF@?'G  
bills discounted 貼現票據   [?<"SJ,`  
bills payable 應付票據   s D]W/  
bills receivable 應收票據   &z-f,`yG  
board of directors 董事會   71+J{XOC  
bonds 債券   } N_9&I
 
bonus 紅利   '|0Dt|$  
book value 賬面價值    J9oGwP  
bookkeeper 簿記員   U9;C#9E  
bookkeeping 簿記   MOJ-q3H^W  
branch office general ledger 支店往來賬戶   z.
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broker 經紀人   =|n NC  
brought down 接前   ;T}#-`O_Im  
brought forward 接上頁   D-.XSIEMu  
budget 預算   1\7SiQ-  
by-product 副產品   W:uIG-y~  
by-product sales 副產品銷售   J!,5HJh1  
capital 股本   hq.z:D  
capital income 資本收益   H#8]Lb@@:  
capital outlay 資本支出   LSQ2pB2V  
capital stock 股本   w$H=GF?"  
capital stock certificate 股票   <CL0@?*i9  
carried down 移後   fbSl$jn.  
carried forward 移下頁   0X\,!FL  
cash 現金   Hw34wQX  
cash account 現金賬戶   Y%$57,Bu n  
cash in bank 存銀行現金   [{_JO+)+n  
cash on delivery 交貨收款   QQKvy0?1  
cash on hand 庫存現金   rMqWXGl`(  
cash payment 現金支付   S%b7NK  
cash purchase 現購   A%n l@`s,  
cash sale 現沽   GEq?^z~i  
cashier 出?#123;員   +/q%29-k  
cashiers check 本票   b1>%%#  
certificate of deposit 存款單折   hq/k}Y  
certificate of indebtedness 借據   5AR\ '||u  
certified check 保付支票   * k'oP~:fT  
certified public accountant 會計師   4YkH;!M>ji  
charges 費用   @R>4b  
charge for remittances 匯水手續費   F]3iL^v  
charter 營業執照   8vB~1tl;  
chartered accountant 會計師   De[!^/f;T  
chattles 動產   6
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check 支票   ]%(hZZ  
che stub 支票存根   #rzq9}9tB  
closed account 己結清賬戶   E9{Gaa/{  
closing 結算   MP?9k)f  
closing entries 結賬紀錄   ecA[  
closing stock 期末存貨   Zi/l.=9n  
closing the book 結賬   5aw#!K=J'  
columnar journal 多欄日記賬   E/:<9xl  
combination 聯合   ,U2 /J  
commission 佣金   ,;C92
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commodity 商品   "8VCX
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common stock 普通股   =PyU9C-
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company 公司   ["GC   
compensation 賠償   GAbX.9[V  
compound interest 複利   Os9xZ  
consignee 承銷人   ="3Hc=1?R  
consignment 寄銷   3*64)Ol7t]  
consignor 寄銷人    '=@O]7o~  
consolidated balance sheet 合併資產負債表   ]*U\ gm%  
consolidated profit and loss account 合併損益表   qev1bBW  
consolidation 合併   I(/W+ o  
construction cost 營建成本   3> -/sii  
construction revenue 營建收入   ,JRYG<O_T  
contract 合同   .Xh^L  
control account 統制賬戶   ^V v7u@y  
copyright 版權   X!,P] G  
corporation 公司   z?_c:]D  
cost 成本   gA~BhDS  
cost accounting 成本會計    Yul-.X  
cost of labour 勞工成本   ^~|P[}  
cost of production 生產成本   k}l5v)m  
cost of manufacture 製造成本   $I~=t{;"XV  
cost of sales 銷貨成本   e2;19bj&  
cost price 成本價格   N%/Q c hu  
credit 貸方   z}yntY]n  
credit note 收款通知單   J`;G9'n2  
creditor 債權人   eI8^T?  
crossed check 橫線支票   }8GCO Y  
current account 往來活期賬戶   "P.7FD  
current asset 流動資產   cysYjuI i  
current liability 流動負債   s#?Y^bgH  
current profit and loss 本期損益   ;^lVIS%&{  
debit 借方   z m\=4^X  
debt 債務   X !NH?0)  
debtor 債務人   d4/snvq  
deed 契據   8 wQV^G  
deferred assets 遞延資產   C78YHjy  
deferred liabilities 遞延負債   c'&3[aa  
delivery 交貨   %
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delivery expense 送貨費   ~UB@IV6O  
delivery order 出貨單   y _>HQs,:  
demand draft 即期匯票   SoS[yr  
demand note 即期票據   lyfLkBF  
demurrage charge 延期費   \06fP4?  
deposit 存款   o;M "C[  
deposit slip 存款單   qbu Lcy3  
depreciation 折舊   ["Ep.7=SU  
direct cost 直接成本   1C^6'9o  
direct labour 直接人工   -o6K_R}R  
director 董事   ypwVzCUG  
discount 折扣   i*..]!7e  
discount on purchase 進貨折扣   E {4/$}  
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