[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。   %I{>H%CjE  
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acceptance 承兌   r;"D>IM\  
account 賬戶   ^W n+G8n  
accountant 會計員   !
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accounting 會計   8aKS=(Z!j  
accounting system 會計制度   ZJm$7T)V  
accounts payable 應付賬款   B#+n$5#FK  
accounts receivable 應收賬款   2 |JEGyDS-  
accumulated profits 累積利益   k+*pg4'  
adjusting entry ?#123;整記錄   _l1"X^Aa  
adjustment ?#123;整   =f [/Pv  
administration expense 管理費用   sI h5cT  
advances 預付   g$zGiqzMK  
advertising expense 廣告費   ef_H* e  
agency 代理   X Q CE`m  
agent 代理人   o|q5eUh=EY  
agreement 契約   ^,FG9  
allotments 分配數   o`!#io  
allowance 津貼   Lusd kc7  
amalgamation 合併   '[HQ}Wvn  
amortization 攤銷   *|y$z+g/  
amortized cost 應攤成本   &:u3-:$:9  
annuities 年金   v*FbvrY  
applied cost 已分配成本   ^fH)E"qq5  
applied expense 已分配費用   :I7 mMy*  
applied manufacturing expense 己分配製造費用   4:^MSgra  
apportioned charge 攤派費用   nC!]@lA  
appreciation 漲價   D$>&K&  
article of association 公司章程   0rz1b6F5,  
assessment 課稅   gat;Er  
assets 資產   e| 5@7~Vi  
attorney fee 律師費  
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audit 審計   >d
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auditor 審計員   \13Q>iAu  
average 平均數   N
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average cost 平均成本   GB<.kOGQ[  
bad debt 壞賬   /U0Hk>$~(  
balance 餘額   68(^
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balance sheet 資產負債表   x DNu'  
bank account 銀行賬戶   N)Q.P'`N  
bank balance 銀行結存   i+_=7(
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bank charge 銀行手續費   GQk/ G0*&  
bank deposit 銀行存款   9_F&G('V{a  
bank discount 銀行貼現   !8T04988j  
bank draft 銀行匯票   x}Lj|U$r<X  
bank loan 銀行借款   g/ShC8@=u  
bank overdraft 銀行透支   4b((, u$  
bankers acceptance 銀行承兌   C.":2F;-e  
bankruptcy 破產   9S[.ESI{>  
bearer 持票人   9<toDg _  
beneficiary 受益人   5c(g7N  
bequest 遺產   K*2s-,b *  
bill 票據   e`H>}O/ai  
bill of exchange 匯票  
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bill of lading 提單   2boyBz}=S  
bills discounted 貼現票據   at {p4Sl  
bills payable 應付票據   0#Pa;(  
bills receivable 應收票據   db8vm4  
board of directors 董事會   JZ![:$:  
bonds 債券   Y\WVkd(+G  
bonus 紅利   WagL8BpLx  
book value 賬面價值   doe3V-if  
bookkeeper 簿記員   l2YCl K  
bookkeeping 簿記   uDkX{<_Xe  
branch office general ledger 支店往來賬戶   G`jvy@  
broker 經紀人   O(2c_!d  
brought down 接前   BqHqS  
brought forward 接上頁   bZ:+q1 D  
budget 預算   P0(LdZH6u  
by-product 副產品   ZzTkEz >  
by-product sales 副產品銷售   V*fv>f:Yv  
capital 股本   ef&8L  
capital income 資本收益   (ER9.k2  
capital outlay 資本支出   `''y,{Fs  
capital stock 股本   I= <eCv  
capital stock certificate 股票   (n:A`]  
carried down 移後   +W R?< *_  
carried forward 移下頁   b=\chCRJJ  
cash 現金   42tZBz&  
cash account 現金賬戶   (!N2,1|  
cash in bank 存銀行現金    ,dK)I1"C  
cash on delivery 交貨收款   xP9h$!  
cash on hand 庫存現金   ,ayJgAD  
cash payment 現金支付   #_aq@)Fd  
cash purchase 現購   j<~T:Tk  
cash sale 現沽   <%%)C>l  
cashier 出?#123;員   wd<{%qK`{  
cashiers check 本票   _->+Hjj ^  
certificate of deposit 存款單折   "u^v
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certificate of indebtedness 借據   mVYfyLZ,(  
certified check 保付支票   i^iu#WC  
certified public accountant 會計師   |4 \2,M
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charges 費用   kSc~gJrne  
charge for remittances 匯水手續費   z_lKq}^~6  
charter 營業執照   bEmN tp^  
chartered accountant 會計師   dR< d7  
chattles 動產   ",vK~m2W_  
check 支票   73.+0x  
che stub 支票存根   `[#id@
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closed account 己結清賬戶   i rq{ 21  
closing 結算   3h=kn@I  
closing entries 結賬紀錄   ik/ X!YTu*  
closing stock 期末存貨   #\}FQl6  
closing the book 結賬   ];6955I!  
columnar journal 多欄日記賬   $57Q g1 v  
combination 聯合   U_izKvEh  
commission 佣金   Hd\oV^>  
commodity 商品   jVN06,3z  
common stock 普通股   .81Y/Gad_  
company 公司   sF[gjeIb  
compensation 賠償   G'}N?8s1  
compound interest 複利   D84&=EpVZ  
consignee 承銷人   z_R^C%
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consignment 寄銷   o@.{|j  
consignor 寄銷人   un~`|   
consolidated balance sheet 合併資產負債表   >lQa"F=  
consolidated profit and loss account 合併損益表   $H)!h^7^9  
consolidation 合併   dm=?o  
construction cost 營建成本   umq6X8K  
construction revenue 營建收入   ]>Z9K@  
contract 合同   ! M CV@5$  
control account 統制賬戶   Nj2l>[L;  
copyright 版權   %CvVu)tc  
corporation 公司   n YUFRV$  
cost 成本   ~@l4T_,k  
cost accounting 成本會計   5XHejHn>  
cost of labour 勞工成本   FNF`Z  
cost of production 生產成本   S#8)N`  
cost of manufacture 製造成本   GwP!:p|  
cost of sales 銷貨成本   M@h"FuX:  
cost price 成本價格   #;^U W  
credit 貸方   3~3tjhw;]9  
credit note 收款通知單   p o)lN[v  
creditor 債權人   sK+uwt  
crossed check 橫線支票   R?:Q=7K  
current account 往來活期賬戶   d^6-P R_  
current asset 流動資產   V-go?b`  
current liability 流動負債   2P8wvNDG  
current profit and loss 本期損益   1`L.$T,1!  
debit 借方   h~9P34m  
debt 債務   SZ[?2z  
debtor 債務人   %}zkmEY.e  
deed 契據   |k*bWuXgLs  
deferred assets 遞延資產   3fQ`}OcNr  
deferred liabilities 遞延負債   =d ;#Nu-  
delivery 交貨   p~8O6h@J  
delivery expense 送貨費   a5ZXrWv  
delivery order 出貨單   AQQa6Ce*  
demand draft 即期匯票   #CI0 G  
demand note 即期票據   y6d!?M(0U  
demurrage charge 延期費   bK0(c1*a[e  
deposit 存款   ([rn.b]  
deposit slip 存款單   ]*k ~jY,  
depreciation 折舊   Bi \fB-|  
direct cost 直接成本   w8Z#]kRv
 
direct labour 直接人工   f9>pMfi:@  
director 董事   %Y;^$%X%_  
discount 折扣   Hqs-q4G$  
discount on purchase 進貨折扣   71AYDO  
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