[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。   :8@)W<
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acceptance 承兌   (NFrZ0  
account 賬戶   ;av!fK  
accountant 會計員   129\H< m  
accounting 會計   K[iAN;QCe%  
accounting system 會計制度   }T$BU>z33N  
accounts payable 應付賬款   GU>j8.  
accounts receivable 應收賬款   -& (iU
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accumulated profits 累積利益   %/I:r7UR{  
adjusting entry ?#123;整記錄   j?u1\
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adjustment ?#123;整   =,zB|sjn  
administration expense 管理費用   }o:LwxNO  
advances 預付   \Ki3ls  
advertising expense 廣告費   d;dT4vx$[M  
agency 代理   wY ItG"+6  
agent 代理人   s]99'Q",  
agreement 契約   *l`yxz@U  
allotments 分配數   0qNk.1pv  
allowance 津貼   zlEI_th:~  
amalgamation 合併   yQ/O[(  
amortization 攤銷   /b>xQ.G  
amortized cost 應攤成本   goiI*"6M  
annuities 年金   C0f%~UMwd  
applied cost 已分配成本   1"CWEL`i  
applied expense 已分配費用   X(/fE?%;  
applied manufacturing expense 己分配製造費用   K@= u F1?  
apportioned charge 攤派費用   UY9*)pEE  
appreciation 漲價   6Tmz!E0  
article of association 公司章程   -}<Ru)  
assessment 課稅   -KC@M  
assets 資產   yn!;Z._  
attorney fee 律師費   <J%Z?3@T  
audit 審計   #EUT"^:d  
auditor 審計員   $H+X'1  
average 平均數   Z]uc *Ed  
average cost 平均成本   (.=Y_g
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bad debt 壞賬   Y}BP]#1  
balance 餘額   5nib<B%<V  
balance sheet 資產負債表   YZfi-35@g  
bank account 銀行賬戶   4RDY_HgF6  
bank balance 銀行結存   h'S0XU ;  
bank charge 銀行手續費   ?J2A.x5`a  
bank deposit 銀行存款   e~ OrZhJ=_  
bank discount 銀行貼現   ]
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bank draft 銀行匯票   8B-PsS|'  
bank loan 銀行借款   F-ZTy"z  
bank overdraft 銀行透支   ffk>IOH  
bankers acceptance 銀行承兌   HYO/]\al  
bankruptcy 破產   XE_Lz2H`  
bearer 持票人   7ucm1   
beneficiary 受益人   %|x9C,0p#  
bequest 遺產   7Ku&Q<mi  
bill 票據   yHE\Q  
bill of exchange 匯票   07>m*1G  
bill of lading 提單   ;5;>f)diS  
bills discounted 貼現票據   ZFMO;'m&  
bills payable 應付票據   sHPAr}14  
bills receivable 應收票據   #tg\ bb  
board of directors 董事會   9LPXhxNwB  
bonds 債券   4
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bonus 紅利   ;iYCeL(  
book value 賬面價值   X,+a 6F  
bookkeeper 簿記員   ~6t<`&f  
bookkeeping 簿記   >|Ro LV  
branch office general ledger 支店往來賬戶   Kh4rl)L*+%  
broker 經紀人   >A @yF?  
brought down 接前   i?d545. u  
brought forward 接上頁   tH; 6Mp;f  
budget 預算   KW'nW  
by-product 副產品   82 |^o  
by-product sales 副產品銷售   =LIb0TZ2  
capital 股本   *>?N>f"  
capital income 資本收益   PdVY tK%  
capital outlay 資本支出   oMAUR "  
capital stock 股本   -}4CY\d6'  
capital stock certificate 股票   HABUf^~-  
carried down 移後   ?4wl  
carried forward 移下頁   n}Eu^^d  
cash 現金   tkm@&e=e%  
cash account 現金賬戶   =/j!S|P  
cash in bank 存銀行現金   Ie!">8."  
cash on delivery 交貨收款   bHm/ZZx  
cash on hand 庫存現金   FT>>XP8  
cash payment 現金支付   3%r/w7Fc  
cash purchase 現購   ?A\+s,9  
cash sale 現沽   z2Wblh"_  
cashier 出?#123;員   lGK7XAx,  
cashiers check 本票   unFm~rcf  
certificate of deposit 存款單折   , 0X J|#%  
certificate of indebtedness 借據   lAG@nh^  
certified check 保付支票   \c{sG\ >  
certified public accountant 會計師   OR+_s @Yg  
charges 費用   eu)""l  
charge for remittances 匯水手續費   dpchZ{  
charter 營業執照   ~G8l1dD  
chartered accountant 會計師   xc-[gt6  
chattles 動產   .KG9YGL#  
check 支票   |Wck-+}U  
che stub 支票存根   XySkm2y  
closed account 己結清賬戶   (qR;6l  
closing 結算   ze9n}oN  
closing entries 結賬紀錄   x ]}'H  
closing stock 期末存貨   ' xaPahx;  
closing the book 結賬   8cvSA&l(D  
columnar journal 多欄日記賬   };}N1[D  
combination 聯合   si~zg\uY  
commission 佣金   n|T$3j)  
commodity 商品   9MJ:]F5+  
common stock 普通股   *1-0s*T  
company 公司   [oBRH]9cq  
compensation 賠償   Z$c&Y>@)  
compound interest 複利   O%bltNEx1  
consignee 承銷人   =n=!s{A:t  
consignment 寄銷   ^vVAuO  
consignor 寄銷人   im+g|9@%  
consolidated balance sheet 合併資產負債表   gkTwGI+w  
consolidated profit and loss account 合併損益表   F@ pf._c  
consolidation 合併   "WmsBdO  
construction cost 營建成本   &)Zv>P8z`  
construction revenue 營建收入   v5 p`=Z@%  
contract 合同   BINHCZ  
control account 統制賬戶   OU/3U(%n]e  
copyright 版權   1x / R  
corporation 公司   Q$:,N=%  
cost 成本   iu{;|E  
cost accounting 成本會計   *'-C/  
cost of labour 勞工成本   Z s|*+[  
cost of production 生產成本  
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cost of manufacture 製造成本   ">8oF .A^  
cost of sales 銷貨成本   @@R&OR  
cost price 成本價格   sm[zE/2b  
credit 貸方   vd^Z^cpip  
credit note 收款通知單   "5$p=|  
creditor 債權人   ;InMgo,  
crossed check 橫線支票   A? jaS9 &)  
current account 往來活期賬戶    .MDSP/s  
current asset 流動資產   &.yX41 R  
current liability 流動負債   v^t oe  
current profit and loss 本期損益   ??#EG{{  
debit 借方   qK
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debt 債務   1S+T:n  
debtor 債務人   ;sUvY*Bcm  
deed 契據   N5#j}tT  
deferred assets 遞延資產   I:al
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deferred liabilities 遞延負債   h?ijZHG $  
delivery 交貨   i
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delivery expense 送貨費   L`Ys`7  
delivery order 出貨單   {fEb>  
demand draft 即期匯票   @3b@]l5  
demand note 即期票據   vz:VegS  
demurrage charge 延期費   _~>WAm<  
deposit 存款   H8@z/  
deposit slip 存款單   zw5Ol%JF  
depreciation 折舊   48;b  
direct cost 直接成本   >#T?]5Z'MF  
direct labour 直接人工   BGH'&t_5  
director 董事   I+^iOa  
discount 折扣   ]H`pM9rC  
discount on purchase 進貨折扣   5[*8CY  
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