[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。   DQaE9gmC  
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acceptance 承兌   vJV/3-yX  
account 賬戶   l\uNh~\  
accountant 會計員   brlbJFZ19  
accounting 會計   =q`T|9v  
accounting system 會計制度   jp^Sw|  
accounts payable 應付賬款   {Qn{w%!|  
accounts receivable 應收賬款   /H3w7QU   
accumulated profits 累積利益   Nd{U|k3pL  
adjusting entry ?#123;整記錄   ;K%/sIIke  
adjustment ?#123;整   =2ED w_5E  
administration expense 管理費用   (oG.A  
advances 預付   @2*Q*  
advertising expense 廣告費   n \f]?B(  
agency 代理   8F@Sy,D  
agent 代理人   %H,s~IU  
agreement 契約   PL 3hrI 5  
allotments 分配數   5 C^@w
 
allowance 津貼   9
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amalgamation 合併   a/1;|1a.  
amortization 攤銷   sf->8  
amortized cost 應攤成本   R^P>yk8  
annuities 年金   E-FR w  
applied cost 已分配成本   !6@'H4cb=  
applied expense 已分配費用   ^ w2 HF  
applied manufacturing expense 己分配製造費用   CyW|k Dz  
apportioned charge 攤派費用   QG2 Zh9R  
appreciation 漲價   Eh|,[D!E  
article of association 公司章程   kxJ[Bi#  
assessment 課稅   p
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assets 資產   v\@ RwtP  
attorney fee 律師費   i. (Af$  
audit 審計   b78~{ht`  
auditor 審計員   G -+!h4p  
average 平均數   o)^
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average cost 平均成本   TsGx2[  
bad debt 壞賬   UxzF5V5  
balance 餘額   rjO{B`sV*  
balance sheet 資產負債表   6N5(DD  
bank account 銀行賬戶   & d2`{H  
bank balance 銀行結存   w^$C\bCbh  
bank charge 銀行手續費   `[ U.BVP'  
bank deposit 銀行存款   o
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bank discount 銀行貼現   f.+1Ubq!5  
bank draft 銀行匯票   -)VjjKz]8  
bank loan 銀行借款   n-yUt 72  
bank overdraft 銀行透支   a !%,2|U  
bankers acceptance 銀行承兌   .9PT)^2  
bankruptcy 破產  
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bearer 持票人   v$Hz)J.01  
beneficiary 受益人   L \E>5G;  
bequest 遺產   V K 7  
bill 票據   Qz#By V:  
bill of exchange 匯票   ZDgT"53  
bill of lading 提單   f17E2^(I(}  
bills discounted 貼現票據   FiUwy/,ZV  
bills payable 應付票據   6[c|14l  
bills receivable 應收票據   o5NmNOXm  
board of directors 董事會   dnU-v7k,{  
bonds 債券   >RAg63!`  
bonus 紅利   ,f$P[c  
book value 賬面價值   MJ1qU}+]  
bookkeeper 簿記員   9Ffam#  
bookkeeping 簿記   iaeNY;T  
branch office general ledger 支店往來賬戶   XGH:'^o_  
broker 經紀人   PQ[?zNrSV  
brought down 接前   F}ATY!  
brought forward 接上頁   ,}gJY^X+  
budget 預算   hRu}P"  
by-product 副產品   \\#D!q*  
by-product sales 副產品銷售   ng!cK<p  
capital 股本   1ruI++P  
capital income 資本收益   Hy&Z0W'
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capital outlay 資本支出   WcNQF!f  
capital stock 股本   Td'(RV  
capital stock certificate 股票   nH6SA1$kW  
carried down 移後   GyN|beou  
carried forward 移下頁   "T5oUy&i  
cash 現金   9$;5J  
cash account 現金賬戶   sIgTSdk  
cash in bank 存銀行現金   8TT#b?d  
cash on delivery 交貨收款  
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cash on hand 庫存現金   `@],J  
cash payment 現金支付   vxEi C:&]  
cash purchase 現購   8xgBNQdPT  
cash sale 現沽   ~rdS#f&R2  
cashier 出?#123;員   *m+FMyr  
cashiers check 本票   8^y= YUT  
certificate of deposit 存款單折    &kmaKc  
certificate of indebtedness 借據   *af\U3kx  
certified check 保付支票   )__sw  
certified public accountant 會計師   A'z]?xQR  
charges 費用   t,|Apl]  
charge for remittances 匯水手續費   >jhcSvM6  
charter 營業執照   |7c],SHm  
chartered accountant 會計師   I!*P' {lh  
chattles 動產   (l{8Ixs  
check 支票   )2?]c  
che stub 支票存根   8$_{R!x  
closed account 己結清賬戶   /g{*px|  
closing 結算   V=8db% ^  
closing entries 結賬紀錄   pxTtV g.  
closing stock 期末存貨   RxYENG]/6  
closing the book 結賬   P(k*SB|D  
columnar journal 多欄日記賬   C`i#7zsH  
combination 聯合   %u66H2  
commission 佣金   p7Wt(A  
commodity 商品   *P= 3Pl?j  
common stock 普通股   M11\Di1  
company 公司   HZRFE[ 9nb  
compensation 賠償   |> STb\  
compound interest 複利   2{b
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consignee 承銷人   M^ :JhX{  
consignment 寄銷   %"mI["{  
consignor 寄銷人   ?g+3 URpK  
consolidated balance sheet 合併資產負債表   /'jX_ V_$|  
consolidated profit and loss account 合併損益表   :k1?
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consolidation 合併   _F6<ba}o3  
construction cost 營建成本   T" vf
 
construction revenue 營建收入   I p{R'H
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contract 合同   piM4grg \  
control account 統制賬戶   [E a{);  
copyright 版權   LP#wE~K"b  
corporation 公司   P-4$Qksx  
cost 成本   DfAF-Yhut  
cost accounting 成本會計   )mm0PJF~q  
cost of labour 勞工成本   }jCO@v;  
cost of production 生產成本   SzMh  
cost of manufacture 製造成本   6}E>B{Y
 
cost of sales 銷貨成本   vlkwWm  
cost price 成本價格   xcW\U^1d  
credit 貸方    N~$>| gn  
credit note 收款通知單   ;
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creditor 債權人   r 1r@TG\  
crossed check 橫線支票   ny13+Q`^  
current account 往來活期賬戶   s oY\6mHio  
current asset 流動資產   )]C]KB  
current liability 流動負債   HfSx*@\s  
current profit and loss 本期損益   PEvY3F}_rh  
debit 借方   . |[{$&B  
debt 債務   ]?=87w  
debtor 債務人   O ^~IY/[  
deed 契據   6o#/[T z  
deferred assets 遞延資產   B3ItZojAuw  
deferred liabilities 遞延負債   %RV81H9B  
delivery 交貨   bp9R
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delivery expense 送貨費   gP QO
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delivery order 出貨單   > IaG a!4  
demand draft 即期匯票   D^@@ P  
demand note 即期票據   }2;P`s  
demurrage charge 延期費   @)h>vg  
deposit 存款   Bz }nP9  
deposit slip 存款單   c_vGr55  
depreciation 折舊   M5WB.L[@q  
direct cost 直接成本   `(HD'fud3  
direct labour 直接人工   jOfG}:>e\  
director 董事   !rRBy3&  
discount 折扣   A^z{n/DiL  
discount on purchase 進貨折扣   3*</vo#`  
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