[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。   SOY#, Zu  
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acceptance 承兌   Pn){xfqDl  
account 賬戶   ; yC`5  
accountant 會計員   ZtZV:re=  
accounting 會計   oHGf |  
accounting system 會計制度   +]2~ @=<@  
accounts payable 應付賬款   5^R#e(mr  
accounts receivable 應收賬款   Kwmo)|7uPU  
accumulated profits 累積利益   1 jd=R7  
adjusting entry ?#123;整記錄   %.}  
adjustment ?#123;整   j;c^pLUP  
administration expense 管理費用   rs)aEmvC  
advances 預付   HGMH g  
advertising expense 廣告費   3B]+]e~  
agency 代理   P<oD*C  
agent 代理人   "h|0]y^2  
agreement 契約   FKTP0e7=9  
allotments 分配數   {ca^yHgGy  
allowance 津貼   ~.=HN}E  
amalgamation 合併   mr\L q~*c  
amortization 攤銷   g0U\AN  
amortized cost 應攤成本   Wam?(!{mOf  
annuities 年金   <{~UKi  
applied cost 已分配成本   &^<T/PiR  
applied expense 已分配費用   R-0Ohj  
applied manufacturing expense 己分配製造費用   00 ,jneF  
apportioned charge 攤派費用   <OFqUp*l  
appreciation 漲價   H s 3*OhK\  
article of association 公司章程   {dH<Un(4Z  
assessment 課稅   P_Ja?)GT  
assets 資產   LPgI"6cP  
attorney fee 律師費   /1@m#ZxA:  
audit 審計   UjK&`a;V  
auditor 審計員   g#&##f  
average 平均數   tAn6pGp  
average cost 平均成本   tXuxTVhoT  
bad debt 壞賬   F#R\Ot,hv  
balance 餘額   u$^`hzfI  
balance sheet 資產負債表   BFRSYwPr  
bank account 銀行賬戶   #.xTAvD  
bank balance 銀行結存   U~c;W@
T  
bank charge 銀行手續費   )}lV41u  
bank deposit 銀行存款   jv^L~<u  
bank discount 銀行貼現   F'Vl\qPt  
bank draft 銀行匯票   H(m+rk  
bank loan 銀行借款   cC]1D*Bn  
bank overdraft 銀行透支   SZ){1Hu  
bankers acceptance 銀行承兌   q{(&:~M  
bankruptcy 破產   b DvbM  
bearer 持票人   K Hc+  
beneficiary 受益人   Ku'U^=bVm:  
bequest 遺產   %05a>Rf&  
bill 票據   gWPa8q<b  
bill of exchange 匯票   m@?e <$  
bill of lading 提單   uwzT? C A6  
bills discounted 貼現票據   pP&M]'  
bills payable 應付票據   vRs5-T  
bills receivable 應收票據   GC3L2C0)k  
board of directors 董事會   )T_#X!  
bonds 債券   >4b39/BM  
bonus 紅利   x=)$sD-3  
book value 賬面價值   _\[G7  
bookkeeper 簿記員   bq]a8tSB  
bookkeeping 簿記   |SleSgS<#  
branch office general ledger 支店往來賬戶   q"oNB-bz  
broker 經紀人   b<7f:drVC  
brought down 接前   _Ohq'ZgXm  
brought forward 接上頁   h='=uj8o5  
budget 預算   `Mg "!n`  
by-product 副產品   D$;/ l}s?  
by-product sales 副產品銷售   ;;5i'h~?]J  
capital 股本   kvn6 NiU  
capital income 資本收益   e+TNG &_  
capital outlay 資本支出   m6D4J=59  
capital stock 股本   *Y~64FM  
capital stock certificate 股票   9~yuyv4$  
carried down 移後   8),Y|4  
carried forward 移下頁   7(Kc9sJC%%  
cash 現金   F^-4Pyq@  
cash account 現金賬戶   t,_[nu(~8%  
cash in bank 存銀行現金   79_MP  
cash on delivery 交貨收款   (WvA9s{/  
cash on hand 庫存現金   `RRORzXoS  
cash payment 現金支付   S{6u\Vy  
cash purchase 現購   AbB>ZT>hR  
cash sale 現沽   $)!Z"2T  
cashier 出?#123;員   DP_\%(A  
cashiers check 本票   QTH yH  
certificate of deposit 存款單折   |Oe6OCPf  
certificate of indebtedness 借據   g:yK/1@Hk}  
certified check 保付支票   )SuJK.IF  
certified public accountant 會計師   5]E5V@C
 
charges 費用   >B0S5:S$W  
charge for remittances 匯水手續費   Ai;Pht9qi  
charter 營業執照   , utFCZW  
chartered accountant 會計師   }- Sr@
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chattles 動產   3B+Rx;>h  
check 支票   syF/jWM5  
che stub 支票存根   S%2qB;uw  
closed account 己結清賬戶   "'Ik{wGc  
closing 結算   xlAaIo)T  
closing entries 結賬紀錄   novZ<?7 5;  
closing stock 期末存貨   {+;8dtZ)x  
closing the book 結賬   uw]Jm"=w  
columnar journal 多欄日記賬   /Q-!><riD  
combination 聯合   M%/D:0  
commission 佣金   sdLFBiR  
commodity 商品   H\T h4teE  
common stock 普通股   `*]r.u0  
company 公司   vj pe'zx  
compensation 賠償   #p]On87>  
compound interest 複利   dZ*o H#
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consignee 承銷人   ;1KhUf;&F  
consignment 寄銷   m<E7cY3mX  
consignor 寄銷人   X^ovP'c2  
consolidated balance sheet 合併資產負債表   w

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consolidated profit and loss account 合併損益表   GCrN:+E0FJ  
consolidation 合併   04s N4C  
construction cost 營建成本   aUnm9
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construction revenue 營建收入   O1z>A  
contract 合同   9} vWTt0  
control account 統制賬戶   qcK)J/K"  
copyright 版權   G 6][@q  
corporation 公司   PSRGlxdO  
cost 成本   &5B+8>  
cost accounting 成本會計   ?F-,4Ox{/  
cost of labour 勞工成本   X@arUs
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cost of production 生產成本   v#~,
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cost of manufacture 製造成本   ^C(AMT  
cost of sales 銷貨成本   F?UL0Q|uv  
cost price 成本價格   g$A1*<+  
credit 貸方   :7R\"@V4  
credit note 收款通知單  
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creditor 債權人   .N%$I6w
 
crossed check 橫線支票   z >pq<}R6  
current account 往來活期賬戶   4EOu)#  
current asset 流動資產   X3nwA#If1  
current liability 流動負債   2-$R@ SVy  
current profit and loss 本期損益   2W}RXqV<  
debit 借方   Cnn,$R=/s  
debt 債務   |_O1 V{Q=  
debtor 債務人   o:?I
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deed 契據   46mu,v  
deferred assets 遞延資產   I!bG7;=_  
deferred liabilities 遞延負債   
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delivery 交貨   KVK@Snn   
delivery expense 送貨費   Q} / :  
delivery order 出貨單   0hPm,H*Y]  
demand draft 即期匯票   $Q?UyEi  
demand note 即期票據   *`dGapd3  
demurrage charge 延期費   7Q^
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deposit 存款   &)rm
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deposit slip 存款單   p}C3<
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depreciation 折舊   P/^:If
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direct cost 直接成本   #KiRH* giU  
direct labour 直接人工   6CCM7  
director 董事   ~V(WD;Mk  
discount 折扣   r=s7be  
discount on purchase 進貨折扣   {~Phc 2z  
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