[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。   }%|OnEk"  
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acceptance 承兌   (~4AG \  
account 賬戶   X?a67qL  
accountant 會計員   =#Jb9=zdR  
accounting 會計   6<R U~Gh  
accounting system 會計制度   uWQ.h ,  
accounts payable 應付賬款   re2%e-F"  
accounts receivable 應收賬款   Bf'(JJ7&N  
accumulated profits 累積利益   =X):Zi   
adjusting entry ?#123;整記錄   \zU R9h  
adjustment ?#123;整   qKXn=J/0tA  
administration expense 管理費用   %-.GyG$i  
advances 預付   ,$>Z= ~x*  
advertising expense 廣告費   OYkd?L
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agency 代理   p- _j0zv  
agent 代理人   MvA_tRO  
agreement 契約   CJ>=odK[  
allotments 分配數   7tQiKrhp  
allowance 津貼   _L ].n)b  
amalgamation 合併   7;V 5hul  
amortization 攤銷   12E"6E)
 
amortized cost 應攤成本   ?T&D@Ohsx  
annuities 年金   *@Z'{V\  
applied cost 已分配成本   w6tY6bf}  
applied expense 已分配費用   j--#vEW  
applied manufacturing expense 己分配製造費用   )sr]}S0  
apportioned charge 攤派費用   t<=L&:<N  
appreciation 漲價   |m%&Qb  
article of association 公司章程   rkrt.B  
assessment 課稅   9v A`\\9  
assets 資產   PC5FfX  
attorney fee 律師費   8,Z0J  
audit 審計   H+Wd#7l,  
auditor 審計員   Phczf  
average 平均數   q]aRJ`9f  
average cost 平均成本   t &0p@xLQ  
bad debt 壞賬   gYZgo  
balance 餘額   hV%l}6yS&  
balance sheet 資產負債表   {rDZKy^f  
bank account 銀行賬戶   8~bPoWP  
bank balance 銀行結存   +}!eAMQ  
bank charge 銀行手續費   2t'&7>Ys{  
bank deposit 銀行存款   w>e OERZa  
bank discount 銀行貼現   ! WmpnPr1  
bank draft 銀行匯票   aNz%vbh\  
bank loan 銀行借款   0qv)'[O  
bank overdraft 銀行透支   l#Tm `br  
bankers acceptance 銀行承兌   f{J7a1 `_  
bankruptcy 破產   XN Y(@  
bearer 持票人   7g$t$cZby,  
beneficiary 受益人   u'C4d6\wS  
bequest 遺產   d0,I]"  
bill 票據   VQCPgs  
bill of exchange 匯票   ;%)i/MGEB  
bill of lading 提單   )xeVoAg  
bills discounted 貼現票據   6
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bills payable 應付票據   9o6y7hEQy  
bills receivable 應收票據   xiiZ'U  
board of directors 董事會   &xVWN>bd^  
bonds 債券   <5.{+!BM  
bonus 紅利   = 2k+/0ZbP  
book value 賬面價值   T"z!S0I  
bookkeeper 簿記員   s}.nh>Q  
bookkeeping 簿記   >&TktQO_T  
branch office general ledger 支店往來賬戶   !(]|!F[m  
broker 經紀人   W{`;][  
brought down 接前   &&JMw6 &[`  
brought forward 接上頁   ]Vubz54  
budget 預算   J]%P fWV  
by-product 副產品   tn
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by-product sales 副產品銷售   S
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capital 股本   srCjq  
capital income 資本收益   * PZ=$>r  
capital outlay 資本支出   5H79) n>  
capital stock 股本   Zqao4  
capital stock certificate 股票   #X)s=Y&5!T  
carried down 移後   m=R4A4Y7  
carried forward 移下頁   </fnbyGR  
cash 現金   Yv{AoL~  
cash account 現金賬戶   1ayxE(vMcX  
cash in bank 存銀行現金   6 3HxQH  
cash on delivery 交貨收款   \6N\6=t!A  
cash on hand 庫存現金   T]:5y_4?[  
cash payment 現金支付   ?vhW`LXNB  
cash purchase 現購   @{a(f;  
cash sale 現沽   -*WD.|k  
cashier 出?#123;員   $R^"~|m3M  
cashiers check 本票   HdGy$m`  
certificate of deposit 存款單折   @/9> /?JP  
certificate of indebtedness 借據   aoBM_#  
certified check 保付支票   UkdQ#b1  
certified public accountant 會計師   5=dg4"b]  
charges 費用   
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charge for remittances 匯水手續費   ZK;HW  
charter 營業執照   GVg0)}  
chartered accountant 會計師   fF9vV. }  
chattles 動產   N>/U%01a  
check 支票   YrdK@I  
che stub 支票存根   2
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closed account 己結清賬戶   i^n&K:6  
closing 結算   }/=VnCfU  
closing entries 結賬紀錄   {30A1>0#P  
closing stock 期末存貨   /5o~$S  
closing the book 結賬   ^PDa  
columnar journal 多欄日記賬   JsH9IK:  
combination 聯合   Gf"/fpeQx  
commission 佣金   eVy,7goh  
commodity 商品   v(af
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common stock 普通股   0uZHH  
company 公司   FNUue  
compensation 賠償   ;xb:{?  
compound interest 複利   #bGt%*Re p  
consignee 承銷人   <EE)d@%>v  
consignment 寄銷   F`
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consignor 寄銷人   6l50IWj,T  
consolidated balance sheet 合併資產負債表   -O ej6sILO  
consolidated profit and loss account 合併損益表   {RzlmDStV  
consolidation 合併   b&!X#3(KT  
construction cost 營建成本   Ly^r8I  
construction revenue 營建收入   {6n B83BB  
contract 合同   X&K1>dgWP  
control account 統制賬戶   nTLdknh"  
copyright 版權   a.q
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corporation 公司   6@bO3K|  
cost 成本   x1TB (^aX  
cost accounting 成本會計   S3
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cost of labour 勞工成本   #t;@x_2yD\  
cost of production 生產成本   )O_Y(^+ $  
cost of manufacture 製造成本   #/YKA{  
cost of sales 銷貨成本   GU_R6Wt+  
cost price 成本價格   N5g!,
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credit 貸方   .i&]VGv  
credit note 收款通知單   %POoyH@D}  
creditor 債權人   O)W1.]GMbf  
crossed check 橫線支票   :V 8 \^  
current account 往來活期賬戶   q),yY]5  
current asset 流動資產   Zj$U_  
current liability 流動負債   rR/PnVup  
current profit and loss 本期損益   =n9|r.\&uJ  
debit 借方   0kmZO"K#e  
debt 債務   CY9`ztO*  
debtor 債務人   ~ZT(@w  
deed 契據   j134iVF%  
deferred assets 遞延資產   ZXp=QH+f  
deferred liabilities 遞延負債   d?'q(6&H  
delivery 交貨   INi(G-!g  
delivery expense 送貨費   f~t*8rG~m  
delivery order 出貨單   ^xFZ;Yf  
demand draft 即期匯票   @*!8  
demand note 即期票據   !Ag W@  
demurrage charge 延期費   `N$<]i]s5  
deposit 存款   ,|}Pof=]xk  
deposit slip 存款單   (oxe'\  
depreciation 折舊   U }xRvNz  
direct cost 直接成本   A[^fG_l
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direct labour 直接人工   EE-jU<>|  
director 董事   aO6w:IO  
discount 折扣   r;SA1n#  
discount on purchase 進貨折扣   F~4oPB K<  
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