[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。   }rQ*!2Y?  
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acceptance 承兌   avz 4&  
account 賬戶   y5ExEXa  
accountant 會計員   `^}9= Q'r  
accounting 會計   Fi`:G}   
accounting system 會計制度   HkN +:  
accounts payable 應付賬款   l
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accounts receivable 應收賬款   aF=VJ+5  
accumulated profits 累積利益   o&O!Ur  
adjusting entry ?#123;整記錄   ?c+;  
adjustment ?#123;整   Q4PXC$u  
administration expense 管理費用   X<{m;T `  
advances 預付   9e5UTJ  
advertising expense 廣告費   `otQ'e~+t  
agency 代理   d] ^i1
 
agent 代理人   L;  ~=(  
agreement 契約   ?.s*)n  
allotments 分配數   IviWS84  
allowance 津貼   LQjqwsuN{  
amalgamation 合併   40E[cGz$*  
amortization 攤銷   a
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amortized cost 應攤成本   GND[f}  
annuities 年金   0>`69&;g|  
applied cost 已分配成本   !jbjrzv9  
applied expense 已分配費用   t|m3b~Oyv  
applied manufacturing expense 己分配製造費用   R [c_L=  
apportioned charge 攤派費用   `jHGNi  
appreciation 漲價   GM/1ufZH  
article of association 公司章程   xpk|?/6  
assessment 課稅   "mf;k^sqS  
assets 資產   r UO{-R  
attorney fee 律師費   ;GAYcVB   
audit 審計   E(8g(?4  
auditor 審計員   V("1\  
average 平均數   (G VGoh&  
average cost 平均成本   UPYM~c+}  
bad debt 壞賬   MlZ`g,{  
balance 餘額   ?zEF?LJoK  
balance sheet 資產負債表   SXEiyy[7v  
bank account 銀行賬戶   :9b RuUm  
bank balance 銀行結存   NP8TF*5V  
bank charge 銀行手續費   {E/TC%  
bank deposit 銀行存款   8(}sZ)6  
bank discount 銀行貼現    Nt8(  
bank draft 銀行匯票   Sx2j~(pOr  
bank loan 銀行借款   l_c?q"X  
bank overdraft 銀行透支   YYHm0pc  
bankers acceptance 銀行承兌   Q\76jD`m\  
bankruptcy 破產   P]B #i1  
bearer 持票人   (
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beneficiary 受益人   3_$eQ`AAA  
bequest 遺產   5[_8N{QC;  
bill 票據   (zBQ^97]  
bill of exchange 匯票   3o>t~Sfi  
bill of lading 提單   /Hmo!"W`  
bills discounted 貼現票據   ?=kswf  
bills payable 應付票據   ~<aB-.d  
bills receivable 應收票據   u$#7W>R  
board of directors 董事會   }El_.@'T &  
bonds 債券   I8?[@kg5b'  
bonus 紅利   919g5f`  
book value 賬面價值   16|S 0 )  
bookkeeper 簿記員   WFP\;(YV  
bookkeeping 簿記   0K ?(xB  
branch office general ledger 支店往來賬戶   Ef.4.iDJrR  
broker 經紀人   ak`)>  
brought down 接前   wVDB?gy%#  
brought forward 接上頁   P~e$iBH'  
budget 預算   LltguNM$  
by-product 副產品   }eM <A$J  
by-product sales 副產品銷售   de9l;zF  
capital 股本   7-I>53@  
capital income 資本收益   _eV n#!|  
capital outlay 資本支出   GDp p`'\  
capital stock 股本   OL5HofgNm  
capital stock certificate 股票   CDnz &?  
carried down 移後   |+-i'N9  
carried forward 移下頁   &pjV4m|j<  
cash 現金   Y,btL'[W  
cash account 現金賬戶   mthl?,I|  
cash in bank 存銀行現金   R Sz[6  
cash on delivery 交貨收款   #J724`  
cash on hand 庫存現金   ?K {1S  
cash payment 現金支付   b
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cash purchase 現購   S.|kg2  
cash sale 現沽   Ir"Q%>K0f  
cashier 出?#123;員   o MkY#<Q}  
cashiers check 本票   ~h0BT(p/  
certificate of deposit 存款單折   y*h1W4:^-  
certificate of indebtedness 借據   /I'u/{KB  
certified check 保付支票   e>9Z:vY
 
certified public accountant 會計師   )kKmgtj  
charges 費用   A]Tcj^ #  
charge for remittances 匯水手續費   An #Hb=  
charter 營業執照   [Am`5&J  
chartered accountant 會計師   [Cj)@OC  
chattles 動產   t Q/ #t<4D  
check 支票   {lTxB'W@d  
che stub 支票存根   %M#?cmt  
closed account 己結清賬戶   h^+C)6(58n  
closing 結算   ``|RO[+2  
closing entries 結賬紀錄   ^qGA!_  
closing stock 期末存貨   15
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closing the book 結賬   ;=+Zw1/g  
columnar journal 多欄日記賬   k l!?/M  
combination 聯合   r<X4ER  
commission 佣金   ] @)!:<+  
commodity 商品   Np<&#s[dQ  
common stock 普通股   H8$<HhuZM  
company 公司   AwXt @!(  
compensation 賠償   ^+%tlX_+.  
compound interest 複利   A,-V$[;~D  
consignee 承銷人   n(1wdlEp  
consignment 寄銷   J,0pe\5  
consignor 寄銷人   !/6\m!e|1R  
consolidated balance sheet 合併資產負債表   ;EJPrDHTk  
consolidated profit and loss account 合併損益表   wD6!#t k  
consolidation 合併   8wX+ZL:9  
construction cost 營建成本   Q^lQi\[  
construction revenue 營建收入   NSS4vtA  
contract 合同   UW hn1N  
control account 統制賬戶   jF2[bzY4  
copyright 版權   @)vy'qP d  
corporation 公司   0L:V#y-*  
cost 成本   =! N _^cb  
cost accounting 成本會計   xvR?~  
cost of labour 勞工成本   [A"H/Qztk  
cost of production 生產成本   `10X5V@hP  
cost of manufacture 製造成本   Ht|",1yr+  
cost of sales 銷貨成本   3w/( /|0  
cost price 成本價格   4ZI!,lv*  
credit 貸方   3>Q@r>c  
credit note 收款通知單   )W8L91-  
creditor 債權人   ]*2EK9<  
crossed check 橫線支票   [jl2\3*  
current account 往來活期賬戶   -BA"3 S  
current asset 流動資產   Fn86E dFM  
current liability 流動負債   pbDw Lo]  
current profit and loss 本期損益   F0&~ ?2nG  
debit 借方   "xvtqi,R  
debt 債務   ^:4L6  
debtor 債務人   F!7f_m0=  
deed 契據   '7x
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deferred assets 遞延資產   >`7OcjLg  
deferred liabilities 遞延負債   e'1 ^+*bU  
delivery 交貨   oGm1d{_-O  
delivery expense 送貨費   e0f":Vct  
delivery order 出貨單   61/)l0<;  
demand draft 即期匯票   ,IIZX l@  
demand note 即期票據   %z*29iKlI  
demurrage charge 延期費   3`58ah  
deposit 存款   X
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deposit slip 存款單   Z#-k.|}  
depreciation 折舊   L5Urg*GNL  
direct cost 直接成本   >0PUWr$8  
direct labour 直接人工   /Q?~Q0{)es  
director 董事   M^z=1YrMd  
discount 折扣   Bk@)b`WR  
discount on purchase 進貨折扣   WP5VcBC  
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