[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。   K/08F|]a  
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acceptance 承兌   7wZKK0;T  
account 賬戶   X09&S4  
accountant 會計員   ,H|V\\  
accounting 會計   H_jMl$f)j  
accounting system 會計制度   Wx^L~[l  
accounts payable 應付賬款   yYW>)  
accounts receivable 應收賬款   pV1~REk$&  
accumulated profits 累積利益   /Jo*O=Lpo  
adjusting entry ?#123;整記錄   hnyZXk1|  
adjustment ?#123;整   m. XLpD  
administration expense 管理費用   7H=/FT?e]  
advances 預付   C7nLa@  
advertising expense 廣告費   j{nL33T%  
agency 代理   7q(RQQp  
agent 代理人   G "C'/  
agreement 契約   &L;0%
 
allotments 分配數   sqsBGFeG  
allowance 津貼   3p" )  
amalgamation 合併   Qxt,@<IK  
amortization 攤銷   Es)Kw3^a  
amortized cost 應攤成本   [X;yJ$  
annuities 年金   $2\OBc=  
applied cost 已分配成本   qL]!/}  
applied expense 已分配費用   )f,iey\-  
applied manufacturing expense 己分配製造費用   3Ju<jX
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apportioned charge 攤派費用   eAPGy-  
appreciation 漲價   *Z<`TB)<X  
article of association 公司章程   )88z=5.  
assessment 課稅   V|DAw[!6N  
assets 資產   ]^E<e!z={$  
attorney fee 律師費    \&"gCv#  
audit 審計   Koo%mr   
auditor 審計員   
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average 平均數   <-FAF:6$@@  
average cost 平均成本   TU^UR}=lP  
bad debt 壞賬   A-qdTJP  
balance 餘額   0]fzjiaGt  
balance sheet 資產負債表   j$,:cN  
bank account 銀行賬戶   5hg:@i',  
bank balance 銀行結存   +CaPF  
bank charge 銀行手續費   zXIVHC,"{  
bank deposit 銀行存款   X=8y$Yy  
bank discount 銀行貼現   UXvUU^k"v  
bank draft 銀行匯票   !T!U@e=u  
bank loan 銀行借款   S&q@M  
bank overdraft 銀行透支   "sdzm%  
bankers acceptance 銀行承兌   &iORB  
bankruptcy 破產   GU([A@;  
bearer 持票人   .]JGCTB3  
beneficiary 受益人   Et}S*!IS  
bequest 遺產   !g'kWE [  
bill 票據   iP)`yB5`  
bill of exchange 匯票   Y({&}\o  
bill of lading 提單   W9+H/T7!  
bills discounted 貼現票據   fp^{612O?  
bills payable 應付票據   (_ HwU/  
bills receivable 應收票據   Y{ijSOl3  
board of directors 董事會   gY|f[M|  
bonds 債券   !{>'jvH  
bonus 紅利   $SQUN*/>  
book value 賬面價值   oc7&iL  
bookkeeper 簿記員   aA7}>  
bookkeeping 簿記   db -h=L|  
branch office general ledger 支店往來賬戶   9J+p.N  
broker 經紀人   VKqIFM1b  
brought down 接前   6#hDj_(,  
brought forward 接上頁   0%&ZR=y(
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budget 預算   1DLAf
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by-product 副產品   6Cfu19Dx  
by-product sales 副產品銷售   >"5f B  
capital 股本   l|RBO+}  
capital income 資本收益   Y7vU dCj  
capital outlay 資本支出   _UI*W&*  
capital stock 股本   3Xcjr2]~  
capital stock certificate 股票   D`d*bNR
  
carried down 移後   &6wD  
carried forward 移下頁   o^+2%S`]  
cash 現金   ]ie38tX$  
cash account 現金賬戶   Pw+PBIGn4  
cash in bank 存銀行現金   /<C}v~r  
cash on delivery 交貨收款   P|j|0o,8p  
cash on hand 庫存現金   xP/ ?E  
cash payment 現金支付   8z1#Q#5  
cash purchase 現購   J'}G~rB<<  
cash sale 現沽   Z uFk}R"x  
cashier 出?#123;員   ,=>W
s:j  
cashiers check 本票   RRRF/Z;))  
certificate of deposit 存款單折   OEiu,Y|@l  
certificate of indebtedness 借據   (w[#h9j  
certified check 保付支票   J,(@1R]KF:  
certified public accountant 會計師   f.)z_RyGd  
charges 費用   N> 7sG(!'"  
charge for remittances 匯水手續費   @I"&k!e<2  
charter 營業執照   RG&
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chartered accountant 會計師   L!;"73,&(8  
chattles 動產   9[2qgw\D  
check 支票   "%peYNZ&%  
che stub 支票存根   I%(YR"  
closed account 己結清賬戶   'Dn\.x^]1  
closing 結算   +}VaQ8ti4  
closing entries 結賬紀錄   =M6P h%  
closing stock 期末存貨   (1IYOlG4  
closing the book 結賬   U_Jchi,!  
columnar journal 多欄日記賬   r{cmw`WA/P  
combination 聯合   p~'iK4[&6  
commission 佣金   h*>%ou  
commodity 商品   =e)t,YVm  
common stock 普通股   S2i*Li  
company 公司   _"%hcCMw  
compensation 賠償   $-=xG&fSz  
compound interest 複利   !),eEy  
consignee 承銷人   HOaNhJ{7D  
consignment 寄銷   @vZeye  
consignor 寄銷人   _^/k  
consolidated balance sheet 合併資產負債表   I=[Ir8};  
consolidated profit and loss account 合併損益表   =fRC$  
consolidation 合併   CP'b,}Dd?I  
construction cost 營建成本   VQ"Z3L3-4  
construction revenue 營建收入   '\O[j*h^.  
contract 合同   Kpg?' !I  
control account 統制賬戶   CM%Rz-c  
copyright 版權   9r.h^  
corporation 公司   Tbp;xv_qo  
cost 成本   LD*XNcE  
cost accounting 成本會計   N_^PoX935O  
cost of labour 勞工成本   T095]*Hm  
cost of production 生產成本   Ct][B{  
cost of manufacture 製造成本   3Ofh#|qc&  
cost of sales 銷貨成本   Ij>G7Q*d  
cost price 成本價格   |*
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credit 貸方   nR]*RIp5  
credit note 收款通知單   v,'k2H  
creditor 債權人   w/z 
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crossed check 橫線支票   %9 3R/bx  
current account 往來活期賬戶   "XQ3mi`y  
current asset 流動資產   (#?O3z1@"  
current liability 流動負債   `w&?SXFO8  
current profit and loss 本期損益   htT9Hrx  
debit 借方   E~@&&dU8  
debt 債務   /a*8z,x  
debtor 債務人   p/yz`m T'w  
deed 契據   %iB,hGatE  
deferred assets 遞延資產   8J#xB  
deferred liabilities 遞延負債   p()q )
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delivery 交貨   9u)p9)^-.v  
delivery expense 送貨費   6FYL},.R  
delivery order 出貨單   #Iu"qu  
demand draft 即期匯票   v%r/PHw  
demand note 即期票據   ^7uXpqQBr  
demurrage charge 延期費   IgjPy5k  
deposit 存款   Kton$%Li  
deposit slip 存款單   Sp6==(:.  
depreciation 折舊   q*Oj5;  
direct cost 直接成本   !</U"P:L  
direct labour 直接人工   lVuBo&  
director 董事   Q;N)$Xx  
discount 折扣   {Q>4zepN!  
discount on purchase 進貨折扣   rK3KxG  
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