[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。   5UG"i_TC  
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acceptance 承兌  
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account 賬戶   "K;""]#wg0  
accountant 會計員   =t|,6Vp  
accounting 會計   !| mzu1S
 
accounting system 會計制度   ^^YP kh6sS  
accounts payable 應付賬款   e YiqTWn:  
accounts receivable 應收賬款   LF+E5{=:R  
accumulated profits 累積利益   YjPj#57+  
adjusting entry ?#123;整記錄   o}52Qio  
adjustment ?#123;整   wzY{ii  
administration expense 管理費用   DJ1!Xuu  
advances 預付   "DX2Mu=  
advertising expense 廣告費   bJw{U.  
agency 代理   P\@efq@!  
agent 代理人   UH((d*HX4  
agreement 契約   hdH3Jb_hl(  
allotments 分配數   tK6=F63e  
allowance 津貼   AMK(-=  
amalgamation 合併   FU)=+m  
amortization 攤銷   ih: XC  
amortized cost 應攤成本   ?0:=+%.  
annuities 年金   m+x$LkP  
applied cost 已分配成本   o,/wE  
applied expense 已分配費用   uu/2C \n}  
applied manufacturing expense 己分配製造費用   &&zsUAkS  
apportioned charge 攤派費用   iUZV-jl2/  
appreciation 漲價   *0_Q0SeE,o  
article of association 公司章程   Lx|0G $  
assessment 課稅   N]F}Z#h  
assets 資產   z]&?}o  
attorney fee 律師費   nUCOH VI7  
audit 審計   jZiz 0[  
auditor 審計員   s'BlFB n  
average 平均數   3MDs?qx>s  
average cost 平均成本   E=]|v+#~  
bad debt 壞賬   /?V-  
balance 餘額   Sf2xI'  
balance sheet 資產負債表   z00,Vr^m  
bank account 銀行賬戶   a&7uRR26  
bank balance 銀行結存   .d?LR
f  
bank charge 銀行手續費   VuD{t
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bank deposit 銀行存款   O.jCDAP  
bank discount 銀行貼現   \Qf2:[-V0  
bank draft 銀行匯票   q w@g7  
bank loan 銀行借款   T`GiM%R;g  
bank overdraft 銀行透支   {TDZDH  
bankers acceptance 銀行承兌   9|m:2["|?  
bankruptcy 破產   =VV><^uzdY  
bearer 持票人   #K!"/,d@>J  
beneficiary 受益人  
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bequest 遺產   HumL(S'm  
bill 票據   K87
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bill of exchange 匯票   B`)bo}h  
bill of lading 提單   beNy5~M$  
bills discounted 貼現票據   DHZ`y[&}|N  
bills payable 應付票據   BKYyc6iE  
bills receivable 應收票據   >Sb3]$$  
board of directors 董事會   D&qJ@PR  
bonds 債券   F45-M[z  
bonus 紅利   E;An':j  
book value 賬面價值   [$#G|>x  
bookkeeper 簿記員   sD|}?7  
bookkeeping 簿記   m^w{:\p  
branch office general ledger 支店往來賬戶   ZKM@U?PK  
broker 經紀人   hS&.-5v  
brought down 接前   AS'+p%(  
brought forward 接上頁   P(
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budget 預算   oVW>PEgB-  
by-product 副產品   ex66GJQe1  
by-product sales 副產品銷售   DcE4r>8B  
capital 股本   )"7z'ar  
capital income 資本收益   \u;`Lf  
capital outlay 資本支出   AJ)&+H  
capital stock 股本   7xfS%'=y"  
capital stock certificate 股票   +=sw&DH  
carried down 移後   \ _?d?:#RD  
carried forward 移下頁   DWN9_*{  
cash 現金   kdaq_O:s  
cash account 現金賬戶   Y~?Z'uR  
cash in bank 存銀行現金   '%YE#1*gH  
cash on delivery 交貨收款   +k[w)7Q  
cash on hand 庫存現金   "8~PfLJ+  
cash payment 現金支付   unKgOvtj  
cash purchase 現購   eHR]qy 0_X  
cash sale 現沽   whm|"}x)u  
cashier 出?#123;員   N|3#pHm@  
cashiers check 本票   l=x(   
certificate of deposit 存款單折   WQbjq}R fI  
certificate of indebtedness 借據   cwzgIm+  
certified check 保付支票   ce; zn\  
certified public accountant 會計師   U+C^"[B  
charges 費用   ) $0>L5d:  
charge for remittances 匯水手續費   _]{LjJ!M  
charter 營業執照   6;wK
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chartered accountant 會計師   q([{WZ:6Oq  
chattles 動產   qW'L}x  
check 支票   f>|<5zm#
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che stub 支票存根   cDK)zD  
closed account 己結清賬戶   >8b%*f8R  
closing 結算   ~O]{m,)n  
closing entries 結賬紀錄   ?'tRu !~  
closing stock 期末存貨   y ~su1wUp  
closing the book 結賬   ^aQ&.q  
columnar journal 多欄日記賬   N Hn#c3o  
combination 聯合   \A)Pcc}7  
commission 佣金   ]2 $T 6  
commodity 商品   G*jq5_6  
common stock 普通股   xLfv:Rp  
company 公司   z;ku*IV  
compensation 賠償   p#_5w  
compound interest 複利   XVJH> Zw  
consignee 承銷人   )dh`aQ%N "  
consignment 寄銷   E0yx @Vx  
consignor 寄銷人   )lz~Rt;1i  
consolidated balance sheet 合併資產負債表   ^P*-bV4  
consolidated profit and loss account 合併損益表   *aFY+.;U`  
consolidation 合併   =LGSywWM9  
construction cost 營建成本   wNn=JzP  
construction revenue 營建收入   f1;@a>X  
contract 合同   "_&c[VptWi  
control account 統制賬戶   =;E0PB_w  
copyright 版權   ),[@NK&=  
corporation 公司   ?~(#~3x  
cost 成本   j%Xa8$  
cost accounting 成本會計   YD0hDp  
cost of labour 勞工成本   '@Yp@ _  
cost of production 生產成本   :@eHV=|+>  
cost of manufacture 製造成本   &`m$Zzl;  
cost of sales 銷貨成本   g"(@+\XZH"  
cost price 成本價格   hQlyqTP|2  
credit 貸方   Z0<s -eN:  
credit note 收款通知單   ~s
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creditor 債權人   M&<qGV$A  
crossed check 橫線支票   B2'TRXIm1U  
current account 往來活期賬戶   3^xq+{\)  
current asset 流動資產    ST0TWE'  
current liability 流動負債   <(B|g&A  
current profit and loss 本期損益   M)nh~gU  
debit 借方   O:GAS [O`  
debt 債務   Wq"-T. i  
debtor 債務人   +|7N89l  
deed 契據   hUuKkUR+Ir  
deferred assets 遞延資產   .N@+Ms3  
deferred liabilities 遞延負債   O&yAFiCd  
delivery 交貨   1uCF9P ai  
delivery expense 送貨費   3HW&\:q5'M  
delivery order 出貨單   U_j[<.aN)  
demand draft 即期匯票   GZKYRPg  
demand note 即期票據   ';c 6  
demurrage charge 延期費   (DS "*4 ty  
deposit 存款   DvB{N`COd  
deposit slip 存款單   c b&Yf1  
depreciation 折舊   6}!1a?X  
direct cost 直接成本   .Eb]}8/}E  
direct labour 直接人工   { 0&l*@c&  
director 董事   E*wG5]at  
discount 折扣   +6 =lN[b  
discount on purchase 進貨折扣   )tnbl"0  
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