[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。   A{h hnrr8  
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acceptance 承兌   !mBsDn(J  
account 賬戶   0kgK~\^,.O  
accountant 會計員   uZZ[`PA(  
accounting 會計   e<5+&Cj  
accounting system 會計制度   Ary$,3X2  
accounts payable 應付賬款   :w_F<2d0 0  
accounts receivable 應收賬款   ->wY|7  
accumulated profits 累積利益   OxElvbM#  
adjusting entry ?#123;整記錄   DjOFfD\MF  
adjustment ?#123;整   yW Iieztp  
administration expense 管理費用   f[7'kv5S  
advances 預付   7^sU/3z  
advertising expense 廣告費   M)Rp+uQ  
agency 代理   c Yx=8~-  
agent 代理人   xmKa8']x  
agreement 契約   qh$D;t1=  
allotments 分配數   p@i U}SUaE  
allowance 津貼   `Q26D
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amalgamation 合併   9?D7"P+  
amortization 攤銷   }SitT\%  
amortized cost 應攤成本   7~\Dzcfk"P  
annuities 年金   Tp`)cdcC[  
applied cost 已分配成本   ?3SlvKI}H`  
applied expense 已分配費用   P},S[GaZ  
applied manufacturing expense 己分配製造費用   VK`_Qc#B  
apportioned charge 攤派費用   R $'}Z  
appreciation 漲價   PL~k `L  
article of association 公司章程   'lC"wP&$  
assessment 課稅   {\|? {8f  
assets 資產   `^AbFV 3  
attorney fee 律師費   ;YZw{|gsh  
audit 審計   miS+MK"  
auditor 審計員   fH`1dU  
average 平均數   i`&yPw  
average cost 平均成本   IX7d[nm39  
bad debt 壞賬   ^'EEry  
balance 餘額   u;J=g  
balance sheet 資產負債表   h83ho  
bank account 銀行賬戶   ^%_B'X9  
bank balance 銀行結存   7 vr)JT=  
bank charge 銀行手續費   6}iIK,Om  
bank deposit 銀行存款   WY 2b   
bank discount 銀行貼現   jLr8?Hyf  
bank draft 銀行匯票   bG^eP:r  
bank loan 銀行借款   s+zb[3}  
bank overdraft 銀行透支   DP^{T/G  
bankers acceptance 銀行承兌   $#R.+B  
bankruptcy 破產   b@YSrjJ  
bearer 持票人   !c6lP'U  
beneficiary 受益人   :NbD^h)R  
bequest 遺產   yWzvE:!)  
bill 票據   {h9#JMIA  
bill of exchange 匯票   h(/|`   
bill of lading 提單   vJ"@#$.  
bills discounted 貼現票據   Dj!J 4uD  
bills payable 應付票據   }QJE9;<e  
bills receivable 應收票據   *qOo,e  
board of directors 董事會   ULU ]k#  
bonds 債券   *otJtEI>6  
bonus 紅利   F
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book value 賬面價值   ?9?0M A<[i  
bookkeeper 簿記員   )>\Ne~%  
bookkeeping 簿記   ,}{E+e5jh7  
branch office general ledger 支店往來賬戶  
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broker 經紀人   xmiF!R  
brought down 接前   $6y1';A  
brought forward 接上頁    g<,v2A  
budget 預算   U7PA%  
by-product 副產品   t:=Ui/!q  
by-product sales 副產品銷售   /c'#+! 19  
capital 股本   ~S-x-cZ  
capital income 資本收益   L7D'wf  
capital outlay 資本支出   vpXS!o>/Sn  
capital stock 股本   1M3U)U  
capital stock certificate 股票   8 6L&u:o:  
carried down 移後   _|A)ueY  
carried forward 移下頁   k(^zh ET  
cash 現金   TP^.]IO-  
cash account 現金賬戶   QyHUuG|g  
cash in bank 存銀行現金   &q":o 'q  
cash on delivery 交貨收款   ;U20g:K  
cash on hand 庫存現金   #ml
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cash payment 現金支付   "r"Y9KODm  
cash purchase 現購   3tr?-l[N\  
cash sale 現沽   :nwcO3~`  
cashier 出?#123;員   8:t-I]dzk  
cashiers check 本票   K] Eq"3  
certificate of deposit 存款單折   '|FM|0~-J  
certificate of indebtedness 借據   /AMtT%91  
certified check 保付支票   u8?ceM^r  
certified public accountant 會計師   6eS#L21*  
charges 費用   tY[y?DJ  
charge for remittances 匯水手續費   ahV_4;
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charter 營業執照   vxqMo9T  
chartered accountant 會計師   siD
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chattles 動產   W1:o2 C7  
check 支票   >Mvt;'c  
che stub 支票存根   5n9F\T5  
closed account 己結清賬戶  
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closing 結算   <|2_1[,sl  
closing entries 結賬紀錄   *E$D,  
closing stock 期末存貨   'm2,7]  
closing the book 結賬   cA/2,i  
columnar journal 多欄日記賬   ;bA
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combination 聯合   Y^6=_^  
commission 佣金   X D|&{/O  
commodity 商品   C&5T;=<jKO  
common stock 普通股   QPFpGS{d  
company 公司   ^)fB "!s  
compensation 賠償   Aga7X @fV(  
compound interest 複利   G+ % ZN  
consignee 承銷人   k"sL.}$  
consignment 寄銷   =vK(-h  
consignor 寄銷人   _8S).*  
consolidated balance sheet 合併資產負債表   W:) M}}&H  
consolidated profit and loss account 合併損益表   Yb?#vp
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consolidation 合併   ?v")Z0 ~  
construction cost 營建成本   N7;E 2 X  
construction revenue 營建收入   {;-$;\D  
contract 合同   `nizGg~1  
control account 統制賬戶   1i>)@{P&BN  
copyright 版權   '.d
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corporation 公司   ZR#UoYjupb  
cost 成本   sP+S86 u  
cost accounting 成本會計   jWoo{+=D  
cost of labour 勞工成本   lhjPS!A~  
cost of production 生產成本   d@w I: 7  
cost of manufacture 製造成本   KGI]W|T  
cost of sales 銷貨成本   xv%}xeEV  
cost price 成本價格   ';lO[B  
credit 貸方   ~cZ1=,
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credit note 收款通知單   [wu%t8O2  
creditor 債權人   4o=G) KO{  
crossed check 橫線支票   H~$|y9>qI  
current account 往來活期賬戶   :qT>m  
current asset 流動資產   XSxya.1  
current liability 流動負債   )8k6GO8|  
current profit and loss 本期損益   MRC5c:(  
debit 借方   ILVbbC`D  
debt 債務   *Z0}0< D@Z  
debtor 債務人   @
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deed 契據   UbYKiLDF)  
deferred assets 遞延資產   Ec[:6}  
deferred liabilities 遞延負債   (*;u{m=  
delivery 交貨   9z-"JnM  
delivery expense 送貨費   qMUqd}=P  
delivery order 出貨單   ^{Vm,nAQqs  
demand draft 即期匯票   r;'!qwr  
demand note 即期票據   Zn^E
 
demurrage charge 延期費   L*l( ~t)vF  
deposit 存款   C4
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deposit slip 存款單   6S&#8l  
depreciation 折舊   D{4 Y:O&J  
direct cost 直接成本   awawq9) Y  
direct labour 直接人工   NKGCz|- 9  
director 董事   Hc+<(g  
discount 折扣   \.{JS>!  
discount on purchase 進貨折扣   _AO0:&  
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