[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。   4oXbPr>  
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acceptance 承兌   I#FF*@oeM  
account 賬戶   $ C
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accountant 會計員   &yz&LNn'  
accounting 會計   "x&C5l}n  
accounting system 會計制度   baoD(0d  
accounts payable 應付賬款   rp:wQH7  
accounts receivable 應收賬款   dow^*{fqZ  
accumulated profits 累積利益   snp v z1iS  
adjusting entry ?#123;整記錄   Q \J,}1<`6  
adjustment ?#123;整   D;F{1[s(  
administration expense 管理費用   Zq ot{s  
advances 預付   4R) |->"  
advertising expense 廣告費   SH qyvF  
agency 代理   +MO E  
agent 代理人   v
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agreement 契約   H.O(*Q=  
allotments 分配數   Ek
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allowance 津貼   lg:y|@Y''  
amalgamation 合併   @#b0T:+v'  
amortization 攤銷   ?Zyok]s  
amortized cost 應攤成本   (%Oe_*e}Y  
annuities 年金   qG>DTKIU  
applied cost 已分配成本    D\T!4q'Q  
applied expense 已分配費用   Gwd{#7FM`  
applied manufacturing expense 己分配製造費用   kJ: 2;t=  
apportioned charge 攤派費用   K{}4zuZ  
appreciation 漲價   O'}llo  
article of association 公司章程   cc>  
assessment 課稅   H=zN[MU  
assets 資產   ]s|lxqP  
attorney fee 律師費   0v"&G<J  
audit 審計   D)&o8D`  
auditor 審計員   1
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average 平均數   mR":z|6  
average cost 平均成本   {.#zHL ;  
bad debt 壞賬   %N~CvN@T  
balance 餘額   j/<??v4F4  
balance sheet 資產負債表   hD 46@  
bank account 銀行賬戶   G79C {|c\  
bank balance 銀行結存   {u30rc"  
bank charge 銀行手續費   5FuK\y  
bank deposit 銀行存款   C?QfF{!7  
bank discount 銀行貼現   ~2N-k1'-'  
bank draft 銀行匯票   Y%vP#>h  
bank loan 銀行借款   cq^sq1A:  
bank overdraft 銀行透支   8g5V,3_6  
bankers acceptance 銀行承兌   }?O[N}>,m  
bankruptcy 破產   = ?N^>zie  
bearer 持票人   -Q`Cq|s  
beneficiary 受益人   Cals?u#U=  
bequest 遺產   .{N\<01  
bill 票據   iA
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bill of exchange 匯票   PF ;YE6  
bill of lading 提單   f L k"tW  
bills discounted 貼現票據   \!X?zR_  
bills payable 應付票據   o#d$[oa  
bills receivable 應收票據   *t=i  
board of directors 董事會   fJ :jk 6@  
bonds 債券   S.fXHtSx  
bonus 紅利   1XnBK$`  
book value 賬面價值   rZ866\0  
bookkeeper 簿記員   q=[U}{  
bookkeeping 簿記   ~&[u]u[  
branch office general ledger 支店往來賬戶  
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broker 經紀人   t61'LCEis  
brought down 接前   [>u
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brought forward 接上頁   ip5u_Xj?  
budget 預算   A[Cg/ +Z  
by-product 副產品   T^.{9F]*S  
by-product sales 副產品銷售   Z)v)\l9d  
capital 股本   O&P>x#w  
capital income 資本收益   p[P[#IeL  
capital outlay 資本支出   /2:Q6J  
capital stock 股本   'o8\`\'H!  
capital stock certificate 股票   `t\z   
carried down 移後   J:W'cH$cR  
carried forward 移下頁   V9$-twhu  
cash 現金   fbL!=]A*3  
cash account 現金賬戶   [xS5z1;  
cash in bank 存銀行現金   $WD +Q@6  
cash on delivery 交貨收款   B=x~L  
cash on hand 庫存現金   ) hPVX()O!  
cash payment 現金支付   bG1 ofsU  
cash purchase 現購   3&'R1~Vh  
cash sale 現沽   9l=Fv6  
cashier 出?#123;員   6Wu*.53  
cashiers check 本票   $p Br &,  
certificate of deposit 存款單折   @{de$ODu  
certificate of indebtedness 借據   ~g96o81V  
certified check 保付支票   :dbV2'vIQ  
certified public accountant 會計師   QW:Z[?39^  
charges 費用   7#/|VQX<A  
charge for remittances 匯水手續費   |=OpzCs  
charter 營業執照   0kz7 >v  
chartered accountant 會計師   *%f3rvt7@)  
chattles 動產   8ok7|DJ  
check 支票   .i
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che stub 支票存根   9w$7VW;  
closed account 己結清賬戶   `i{4cT8:  
closing 結算   _PdAN= C3  
closing entries 結賬紀錄   GfQ^@Tl  
closing stock 期末存貨   $u-lo|  
closing the book 結賬   |<2JQ[]  
columnar journal 多欄日記賬   z+2u-jG  
combination 聯合   ma`w\8a  
commission 佣金   :'b%5/ ^q  
commodity 商品   |7Yvq%E  
common stock 普通股   kt5YgW  
company 公司   i&B?4J)  
compensation 賠償   fzOMX z  
compound interest 複利   ^K*~ <O-  
consignee 承銷人   zZw@c?  
consignment 寄銷   )m>6hk  
consignor 寄銷人   -<12~HKK::  
consolidated balance sheet 合併資產負債表   k@lXXII ?  
consolidated profit and loss account 合併損益表   ,$SkaTBe  
consolidation 合併   /!o1l\i=5  
construction cost 營建成本   's/27=o  
construction revenue 營建收入   fLc!Sn.Y  
contract 合同   +&zb^C`J  
control account 統制賬戶   O\:;q*]
 
copyright 版權   u<J2p?`\&`  
corporation 公司   /G[+E&vj  
cost 成本   CJtr0M<U+  
cost accounting 成本會計   q8tP29  
cost of labour 勞工成本   G-Zr M  
cost of production 生產成本   -!JlM@  
cost of manufacture 製造成本   kkG_ +Y  
cost of sales 銷貨成本   >J?jr&i  
cost price 成本價格   re2Fv:4{  
credit 貸方   Udg& eEF  
credit note 收款通知單   YGi/]^Nba  
creditor 債權人   o7hH9iY  
crossed check 橫線支票   0fZ:")&4,  
current account 往來活期賬戶   ~&vA_/M  
current asset 流動資產   Pi^ECSzQu[  
current liability 流動負債   = ulr_i%Xs  
current profit and loss 本期損益   s n=zh1 A  
debit 借方   +YkmLD  
debt 債務   2"B}}  
debtor 債務人   c4S>_qH  
deed 契據   Cw@k.{*7,  
deferred assets 遞延資產   Jq=X!mTd.  
deferred liabilities 遞延負債   1NB2y[  
delivery 交貨   IH*U!_ `  
delivery expense 送貨費   6eW1<p  
delivery order 出貨單   3m?@7F  
demand draft 即期匯票   1 yxZ  
demand note 即期票據   & T5fH!?4  
demurrage charge 延期費   BvNl?A@]A  
deposit 存款   ~t1O]aO(  
deposit slip 存款單   -d\AiT  
depreciation 折舊   RcKQER  
direct cost 直接成本   I%.jc2kK  
direct labour 直接人工   u)N2  
director 董事   "Yc^Nc  
discount 折扣   8N</Yi|n  
discount on purchase 進貨折扣   qBfwN1  
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