[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>^q`p  
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acceptance 承兌   u~K4fP  
account 賬戶   JLjx4B\  
accountant 會計員   rn(
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accounting 會計   >Zr`9$i  
accounting system 會計制度   Uu G
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accounts payable 應付賬款   hE>Mo$Q(  
accounts receivable 應收賬款   _ZJP]5  
accumulated profits 累積利益   /V,:gLpQ  
adjusting entry ?#123;整記錄   /vBpRm  
adjustment ?#123;整   6JJ%`Uojh  
administration expense 管理費用   }%%| '8  
advances 預付   4h-y'&Z  
advertising expense 廣告費   oM< 9]jK}  
agency 代理   X@TQD  
agent 代理人   (`T:b1  
agreement 契約   V97Eb>@  
allotments 分配數   eOS#@6U=u  
allowance 津貼   R#oX
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amalgamation 合併   4B) prQ3  
amortization 攤銷   LdA&F& pI  
amortized cost 應攤成本   KX{S8_  
annuities 年金   <CeDIX t  
applied cost 已分配成本   9'}m797I'  
applied expense 已分配費用   p 5P<3(  
applied manufacturing expense 己分配製造費用   {4 *ob@w*  
apportioned charge 攤派費用   Ur_~yX]Mo  
appreciation 漲價   ibEQ52  
article of association 公司章程    75%!R  
assessment 課稅   m,'u_yK  
assets 資產   kYx|`-PA<r  
attorney fee 律師費   |ONkRxr@!  
audit 審計   JPmW0wM  
auditor 審計員   CB|Z~_Bm  
average 平均數   -
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average cost 平均成本  
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bad debt 壞賬   WG9x_X&XJ  
balance 餘額    QH;1 *  
balance sheet 資產負債表   8hdd1lVKO8  
bank account 銀行賬戶   w_6h $"^x  
bank balance 銀行結存   iB{O"l@w  
bank charge 銀行手續費   ^ygN/a>rr  
bank deposit 銀行存款   ZfS-W&6Z  
bank discount 銀行貼現   7u0!Q\  
bank draft 銀行匯票   ._#|h5  
bank loan 銀行借款   p,U.5bX  
bank overdraft 銀行透支   7|*|xLrVY  
bankers acceptance 銀行承兌   +tl&Jjd
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bankruptcy 破產   bq]af.o*  
bearer 持票人   F8.Fp[_tM  
beneficiary 受益人   dnH?@K  
bequest 遺產   'x
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bill 票據   4?;1cXXA  
bill of exchange 匯票   V9][a  
bill of lading 提單   VcA87*pel  
bills discounted 貼現票據   a,! c6'QE  
bills payable 應付票據   [26"?};"%  
bills receivable 應收票據   v:eVK!O  
board of directors 董事會   Busxg?=  
bonds 債券   0Kq\ oMn  
bonus 紅利   qa2QS._m  
book value 賬面價值   *o`bBdZ  
bookkeeper 簿記員   [.;VCk)0x  
bookkeeping 簿記   x%5n &B  
branch office general ledger 支店往來賬戶   Z#%4QIz?  
broker 經紀人   _=}Efy7  
brought down 接前   )Yy`$`  
brought forward 接上頁   >}Za)  
budget 預算   C([TolZ  
by-product 副產品   )lE]DG!  
by-product sales 副產品銷售   bR(rZu5  
capital 股本   fU8 &fo%ER  
capital income 資本收益   ZU5hHah.t  
capital outlay 資本支出   fMy7pXa_  
capital stock 股本   KYZ/b8C  
capital stock certificate 股票   5F18/:\n  
carried down 移後   k&
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carried forward 移下頁   ULNU'6  
cash 現金   A7C+-N  
cash account 現金賬戶   XnV*MWv  
cash in bank 存銀行現金   K]1A,Q  
cash on delivery 交貨收款   amK"Z<V F  
cash on hand 庫存現金   Dqs{n?@n  
cash payment 現金支付   D<$,v(-  
cash purchase 現購   jA?A)YNQb  
cash sale 現沽   l q~^&\_#  
cashier 出?#123;員   AQw1,tGV  
cashiers check 本票   %A|9 =x*  
certificate of deposit 存款單折   Usx8 U  
certificate of indebtedness 借據   /PafIq  
certified check 保付支票   4$oN
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certified public accountant 會計師   |7LhE+E  
charges 費用   5 B< em  
charge for remittances 匯水手續費   d,tGW  
charter 營業執照   p8aGM-+40W  
chartered accountant 會計師   _0Qp[l-  
chattles 動產   R?Vs8?  
check 支票   MqDz cB]  
che stub 支票存根   dDK4
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closed account 己結清賬戶   1RgtZp%  
closing 結算   |3<tDq@+  
closing entries 結賬紀錄   9)9p<(b$  
closing stock 期末存貨   fkbHfBp[(A  
closing the book 結賬   ?Z9C}t]  
columnar journal 多欄日記賬   [H<![Z1*r  
combination 聯合   gi\2bzWkbX  
commission 佣金   ^lud2x$O^C  
commodity 商品   Xn@\p5<  
common stock 普通股   q~]S5  
company 公司   1zqIB")s>  
compensation 賠償   ek\8u` GC  
compound interest 複利   3
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consignee 承銷人   R9@Dd  
consignment 寄銷   _IYd^c  
consignor 寄銷人   a|?&  
consolidated balance sheet 合併資產負債表   ?y_W%ogW  
consolidated profit and loss account 合併損益表   {RcmjI7  
consolidation 合併   xMsSZ{j%5  
construction cost 營建成本   LS;j]
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construction revenue 營建收入   jGy%O3/  
contract 合同   Mm7;'Zbg  
control account 統制賬戶   *'[8FZ|dQ  
copyright 版權   &B?TX.  
corporation 公司   E}6q;"[  
cost 成本   &.^(,pt  
cost accounting 成本會計   Se~<Vpo  
cost of labour 勞工成本   W}jel}:  
cost of production 生產成本   w{TZN{ Y  
cost of manufacture 製造成本   .\)`Xj[?  
cost of sales 銷貨成本   T-,T)R`R  
cost price 成本價格   6bPoC$<Z  
credit 貸方   +5~5BZP  
credit note 收款通知單   E0HXB1"  
creditor 債權人   r'*x><m'  
crossed check 橫線支票   X?'ShXI  
current account 往來活期賬戶   q9+`pj  
current asset 流動資產   RBuerap  
current liability 流動負債   u*}[fQ`aF  
current profit and loss 本期損益   9|BH/&$  
debit 借方   ufl[sj%^|  
debt 債務   \EI<1B  
debtor 債務人   .kwz$b+h  
deed 契據   |z.x M>  
deferred assets 遞延資產   l/*NscYtQ  
deferred liabilities 遞延負債   R%Xhdcn7  
delivery 交貨  
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delivery expense 送貨費   a9LK}xc={  
delivery order 出貨單   ?OjZb'+=K  
demand draft 即期匯票   J:D{5sE<|  
demand note 即期票據   AUk-[i  
demurrage charge 延期費   +;#z"m]  
deposit 存款   )WWqi,T}  
deposit slip 存款單   +|0f7RB+R  
depreciation 折舊   y-#{v.|L  
direct cost 直接成本   Df
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direct labour 直接人工   t.\<Q#bN#  
director 董事   U~3uu&/r  
discount 折扣   LK>AC9ak<  
discount on purchase 進貨折扣   3g79pw2w=  
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