[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。   Y^%T}yTtq  
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acceptance 承兌   iut`7  
account 賬戶   /v095H@  
accountant 會計員   +h2e qNr  
accounting 會計   @H!$[m3  
accounting system 會計制度   B12$I:x `  
accounts payable 應付賬款   M5T9JWbN  
accounts receivable 應收賬款   q_ =b<.;  
accumulated profits 累積利益   ;M]C1!D9#  
adjusting entry ?#123;整記錄   ;X,1&#I  
adjustment ?#123;整   {b]aC  
administration expense 管理費用   PL{Q!QJK'
 
advances 預付   )'l*Tl  
advertising expense 廣告費   569}Xbc/  
agency 代理   |%~+2m  
agent 代理人   EL3|u64GO  
agreement 契約   Qr#1u  
allotments 分配數   *%Qn{x  
allowance 津貼   (><zsLs&  
amalgamation 合併   (I@bkMp  
amortization 攤銷   ,n!vsIN  
amortized cost 應攤成本   tgL$"chj@x  
annuities 年金   R];Oxe  
applied cost 已分配成本   %hlspI(J  
applied expense 已分配費用   lq.Te,Y%w  
applied manufacturing expense 己分配製造費用   P?BGBbC  
apportioned charge 攤派費用   :hG PTf  
appreciation 漲價   > Oh?%%6  
article of association 公司章程   wPbkUVO   
assessment 課稅   k\Q,h75  
assets 資產   @1zQce
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attorney fee 律師費   \qi
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audit 審計   - Xz?s  
auditor 審計員  
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average 平均數   F>]#}_  
average cost 平均成本   W;?(,xx  
bad debt 壞賬   dQezd-y*  
balance 餘額   4Z[V uQng  
balance sheet 資產負債表   N__H*yP  
bank account 銀行賬戶   fIoIW&iy  
bank balance 銀行結存   EoX_KG{  
bank charge 銀行手續費   QbhW!9(,  
bank deposit 銀行存款   Hy{ Q#fq  
bank discount 銀行貼現   s!/TU {8J  
bank draft 銀行匯票   7iuQ9q^&  
bank loan 銀行借款   9Qj2
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bank overdraft 銀行透支   v"+k~:t*  
bankers acceptance 銀行承兌   NV4g~+n  
bankruptcy 破產   S
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bearer 持票人   `h;k2Se5  
beneficiary 受益人   A`O<6   
bequest 遺產   }aB#z<B6  
bill 票據   /EwGW  
bill of exchange 匯票   ;%J5=f%z)  
bill of lading 提單   PXP`ZLF  
bills discounted 貼現票據   P+eKZo  
bills payable 應付票據   '%v#v3'  
bills receivable 應收票據   N132sN2  
board of directors 董事會   &R+#W  
bonds 債券   E04l|  
bonus 紅利   <<MjC5  
book value 賬面價值   UVf\2\Y  
bookkeeper 簿記員   OLq 0V
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bookkeeping 簿記   Bz8 &R|~>"  
branch office general ledger 支店往來賬戶   3l!NG=R  
broker 經紀人   G,&%VQ3P>  
brought down 接前   =fc:6JR  
brought forward 接上頁   nbofYI$rd&  
budget 預算   HU B|bKy  
by-product 副產品   Q/_[--0&#  
by-product sales 副產品銷售   _17|U K|N  
capital 股本   %XhfXd'  
capital income 資本收益   dOa!htx]  
capital outlay 資本支出   KB{RU'?f|  
capital stock 股本   ,S[K{y<
 
capital stock certificate 股票   uMXc0fs!$  
carried down 移後   (J:dK=O@Z  
carried forward 移下頁   }{7e7tW6  
cash 現金   (g/7yO(s  
cash account 現金賬戶   bggusK<  
cash in bank 存銀行現金   L^9HH)Jc  
cash on delivery 交貨收款   ~pP0|B*%  
cash on hand 庫存現金   [2$4|;7  
cash payment 現金支付   g+q@i{Yn  
cash purchase 現購   WbjF]b\  
cash sale 現沽   M\/XP| 7  
cashier 出?#123;員   vfvlB[  
cashiers check 本票   g: %9jf  
certificate of deposit 存款單折   1r`i]1<H  
certificate of indebtedness 借據   ru.5fQU  
certified check 保付支票   6=|
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certified public accountant 會計師   7-iIay1h"  
charges 費用   wV<
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charge for remittances 匯水手續費   y<r}"TAf-  
charter 營業執照   +Al>2~  
chartered accountant 會計師   _45cH{$sA  
chattles 動產   u'9gVU B  
check 支票   sn\;bq  
che stub 支票存根   Q/_#k/R  
closed account 己結清賬戶   ,j980/  
closing 結算   U
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closing entries 結賬紀錄   1/j$I~B  
closing stock 期末存貨   QrjDF>   
closing the book 結賬   =v2%Vs\7k  
columnar journal 多欄日記賬   ^^LjI  
combination 聯合   SPy3~Db-o  
commission 佣金   w[fDk1H)  
commodity 商品   W04av_u 5  
common stock 普通股   /J%do]PDl  
company 公司   Z}Cqd?_')  
compensation 賠償   @h-T:$  
compound interest 複利   =:$) Z   
consignee 承銷人   Cyk s  
consignment 寄銷   hYt7kq!"  
consignor 寄銷人   swr"k6;G  
consolidated balance sheet 合併資產負債表   3A0_C?E  
consolidated profit and loss account 合併損益表   2ChWe}f  
consolidation 合併   R8sck)k'}  
construction cost 營建成本   _x\m|SF_g  
construction revenue 營建收入   ~ l )t|'6  
contract 合同   4 eh=f!(+  
control account 統制賬戶   T&}Ye\%  
copyright 版權   t{(Mf2GR1  
corporation 公司   Du_$C[  
cost 成本   L
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cost accounting 成本會計   XeUprN  
cost of labour 勞工成本   =y;@?=T  
cost of production 生產成本   Z.jCera.  
cost of manufacture 製造成本   S=9E@(]  
cost of sales 銷貨成本   mCk5B*Jy  
cost price 成本價格   JLUms  
credit 貸方   _ VKgs]Y  
credit note 收款通知單   Cg6;I.K  
creditor 債權人   qpgU8f  
crossed check 橫線支票   pcpxe&S  
current account 往來活期賬戶   9+VF<
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current asset 流動資產   !A-;NGxE  
current liability 流動負債   zzJ^x8#R  
current profit and loss 本期損益   ~{QEL2  
debit 借方   wixD\t59X  
debt 債務   u8uW9 <  
debtor 債務人   Ru7L>(Njs  
deed 契據   Uz>Yn&{y6  
deferred assets 遞延資產   m!!;/e?yx  
deferred liabilities 遞延負債   wiV&
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delivery 交貨   twbcuaCTW  
delivery expense 送貨費   c,BAa*]K  
delivery order 出貨單   vl~ %o@*_  
demand draft 即期匯票   F?2FITi_V  
demand note 即期票據   %F3}/2  
demurrage charge 延期費   mVrKz  
deposit 存款   `i4I!E  
deposit slip 存款單   ;GQm[W([  
depreciation 折舊   ; $6x=uZ  
direct cost 直接成本   "o==4?*L  
direct labour 直接人工   7K !GK  
director 董事   "gg(tp45  
discount 折扣   /$*; >4=>f  
discount on purchase 進貨折扣   2mOfsn d@  
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