[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。   z4bN)W )p  
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acceptance 承兌   nX)f'[ 7  
account 賬戶   =x1Wii$`  
accountant 會計員   @cPflb  
accounting 會計   F.68
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accounting system 會計制度   G?R_aPP  
accounts payable 應付賬款   7_KXD#  
accounts receivable 應收賬款   7|Xe&o<n  
accumulated profits 累積利益   C!5I?z&  
adjusting entry ?#123;整記錄   f9a$$nb3`  
adjustment ?#123;整   ;I+H>$%jZ  
administration expense 管理費用   PYu$1o9+N  
advances 預付   eSn$k:\W  
advertising expense 廣告費   V3Yd&HVWNQ  
agency 代理   IytDvz*|  
agent 代理人   [3k
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agreement 契約   2[ksi51y  
allotments 分配數   "oe!M'aj`1  
allowance 津貼   JYQ.EAsr!  
amalgamation 合併   68p R:  
amortization 攤銷   w:Ra7ExP  
amortized cost 應攤成本   jQ|:I7y  
annuities 年金   m<3w^mww  
applied cost 已分配成本   57<Di!rt  
applied expense 已分配費用   4vLw?_".  
applied manufacturing expense 己分配製造費用   Y.NE^Vn0  
apportioned charge 攤派費用   ' Rc#^U*n  
appreciation 漲價   IT18v[-G  
article of association 公司章程   e^8BV;+c  
assessment 課稅   r%|A$=[Q  
assets 資產   7E\g &R.  
attorney fee 律師費   o0l7
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audit 審計   Y&5.9 s@'  
auditor 審計員   W~yLl%  
average 平均數   0<Q*7aY  
average cost 平均成本   Yz\ N&0"  
bad debt 壞賬   BPewc9RxV  
balance 餘額   ceG&,a$\  
balance sheet 資產負債表   m]P/if7  
bank account 銀行賬戶   [~)x<=H8{  
bank balance 銀行結存   G|*G9nQ  
bank charge 銀行手續費   qe%
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bank deposit 銀行存款   -?z\5z  
bank discount 銀行貼現   '%&z.{  
bank draft 銀行匯票   c]NN'9G!{  
bank loan 銀行借款   #x)8f3I  
bank overdraft 銀行透支   Kp&3=e;vn{  
bankers acceptance 銀行承兌   l `R KqT+  
bankruptcy 破產   dlR_ckp  
bearer 持票人   mX;H((  
beneficiary 受益人   B`1kGEx .  
bequest 遺產   M)O[j}N  
bill 票據   ~b6GrY"vB  
bill of exchange 匯票   yLqF ,pvO  
bill of lading 提單   P,ydt  
bills discounted 貼現票據   =?/&u<  
bills payable 應付票據   RX>2~^  
bills receivable 應收票據   9`Vc  
board of directors 董事會   >f@ G>H)+  
bonds 債券   T?rH ,$:  
bonus 紅利   yb?|Eww_o  
book value 賬面價值   RG}}Oh="v  
bookkeeper 簿記員   |';7v)CIG  
bookkeeping 簿記   7I >J$"  
branch office general ledger 支店往來賬戶   (0C&z/  
broker 經紀人   "b%F
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brought down 接前   lT,+bU  
brought forward 接上頁   [W;[v<E;  
budget 預算   (U9a@1  
by-product 副產品   8x{
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by-product sales 副產品銷售   ChE_unw  
capital 股本   ?,XC=}  
capital income 資本收益   fM^<+o@  
capital outlay 資本支出   z<<Tk.65  
capital stock 股本   3
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capital stock certificate 股票   Ue7 6py9  
carried down 移後   '[f
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carried forward 移下頁   (("OYj  
cash 現金   ?\Q0kr.T%  
cash account 現金賬戶   *U_oao  
cash in bank 存銀行現金   &J(!8y*QyE  
cash on delivery 交貨收款    Zi4d]  
cash on hand 庫存現金   2C1+_IL   
cash payment 現金支付   '{VM>
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cash purchase 現購   XeU<^ [  
cash sale 現沽   SdI1}&  
cashier 出?#123;員   KY+]RxX  
cashiers check 本票   mHs:t{ q  
certificate of deposit 存款單折   w+_Wc~f  
certificate of indebtedness 借據   r0btC@Hxy  
certified check 保付支票   W4vBf^eC  
certified public accountant 會計師   D]u=PqHk2  
charges 費用   `%y5\!X  
charge for remittances 匯水手續費   woau'7}XOu  
charter 營業執照   * nCx[  
chartered accountant 會計師   c<tmj{$  
chattles 動產   q[c Etp28h  
check 支票   {D,RU8&  
che stub 支票存根   5;Ia$lm=y  
closed account 己結清賬戶   ";dU-\3M  
closing 結算   @vAFfYU9<.  
closing entries 結賬紀錄   7\%$>< K  
closing stock 期末存貨   `bqz
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closing the book 結賬   bl.E IyG>  
columnar journal 多欄日記賬   WG%2<Q^  
combination 聯合   sX'nn   
commission 佣金   b:Dg}  
commodity 商品   ?Aw3lH#:  
common stock 普通股   kqf8=y  
company 公司   SRWg[H  
compensation 賠償   -u~eZ?(!Ye  
compound interest 複利   +c?ie4   
consignee 承銷人   o#}mkE87  
consignment 寄銷   OX3Xy7  
consignor 寄銷人   V6*?$o  
consolidated balance sheet 合併資產負債表   FL&dv  
consolidated profit and loss account 合併損益表   !*bdG(pK  
consolidation 合併   3EOyq^I%  
construction cost 營建成本   PL@7KDQ  
construction revenue 營建收入   4J}3,+  
contract 合同   la`"$f  
control account 統制賬戶   tN!Bvj:C[M  
copyright 版權   Z= ik{/  
corporation 公司   K~@`o-Z[  
cost 成本   @_Sp3nWdu  
cost accounting 成本會計   FG#nap{  
cost of labour 勞工成本   6t$N78U  
cost of production 生產成本   (&c,twa~  
cost of manufacture 製造成本   rKIRNc#d  
cost of sales 銷貨成本   Wr#~G Fg  
cost price 成本價格   G?ZC9w]rA  
credit 貸方   ]}~4J.Yn  
credit note 收款通知單   "XB4yExy  
creditor 債權人   3?^NN|xg  
crossed check 橫線支票   JV%nH!Fs  
current account 往來活期賬戶   3):?ZCw7y  
current asset 流動資產   vX.]hp5~  
current liability 流動負債   8!4[#y<  
current profit and loss 本期損益   %rXexy!V  
debit 借方   O! (85rp/  
debt 債務   hgwn> p:S#  
debtor 債務人   ~'{VaYk]v  
deed 契據   AysL-sqR  
deferred assets 遞延資產   8<
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deferred liabilities 遞延負債   $eMK{:$O  
delivery 交貨   niAZ$w  
delivery expense 送貨費   _.-#E$6s#q  
delivery order 出貨單   W
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demand draft 即期匯票   3P`WPph  
demand note 即期票據   Ys%'#f  
demurrage charge 延期費   -;ER`Jqs,  
deposit 存款   NfqJ=9  
deposit slip 存款單   |?yE^$a  
depreciation 折舊   ]_\AHnJ  
direct cost 直接成本   Hh\ 4MNl  
direct labour 直接人工   DZ2Fl>7  
director 董事   J@gm@ jLc  
discount 折扣   C$_G'XI  
discount on purchase 進貨折扣   j@CKO cn2  
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