[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。   >s1HQSe66  
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acceptance 承兌   MxCs0::
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account 賬戶   (V | P6C  
accountant 會計員   D,X$66T ^  
accounting 會計   ']qC,;2  
accounting system 會計制度   `_f3o,5  
accounts payable 應付賬款   X.JB&~/rO  
accounts receivable 應收賬款   Qi[T!1  
accumulated profits 累積利益   `5>IvrzXrK  
adjusting entry ?#123;整記錄   BL]^+KnP  
adjustment ?#123;整   .}Xkr+ +]  
administration expense 管理費用   J H$  
advances 預付   }
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advertising expense 廣告費   @GGyiK@  
agency 代理   {V
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agent 代理人   y_J{+  
agreement 契約   Jq.26I=  
allotments 分配數   S:DB%V3  
allowance 津貼   2y,~i;;_  
amalgamation 合併   N["(ZSS   
amortization 攤銷   gAR];(*  
amortized cost 應攤成本   FxD
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annuities 年金   F@?QVdY1q7  
applied cost 已分配成本   CNP?i(Rk  
applied expense 已分配費用   ph69u #Og  
applied manufacturing expense 己分配製造費用   H#6J7\xcS  
apportioned charge 攤派費用   sYXVSNonm  
appreciation 漲價   iPE-j#|  
article of association 公司章程   4;%=ohD:!  
assessment 課稅   W+Iln`L  
assets 資產   8lbNw_U  
attorney fee 律師費   1no$|n#  
audit 審計   tMupX-V  
auditor 審計員   >o(*jZ  
average 平均數   E4 JS   
average cost 平均成本   .t\Yv/|`  
bad debt 壞賬   &0Nd9%>  
balance 餘額   v3`J~,V<  
balance sheet 資產負債表   viKN:n! Ev  
bank account 銀行賬戶   .llAiv  
bank balance 銀行結存   &4DvZq=  
bank charge 銀行手續費   k9Yr&8B  
bank deposit 銀行存款   u*H2kn[DU  
bank discount 銀行貼現   n) `4*d$`  
bank draft 銀行匯票   GfVMj7{  
bank loan 銀行借款   /GCSC8T  
bank overdraft 銀行透支   7rsrC   
bankers acceptance 銀行承兌   eeuAo&L&  
bankruptcy 破產   (A"oMnjWd  
bearer 持票人   :Rq@%rL  
beneficiary 受益人   -7\RO%U  
bequest 遺產   ~|?2<g$gYR  
bill 票據   DfqXw^BKD  
bill of exchange 匯票   ,![C8il,  
bill of lading 提單   ox)/*c<  
bills discounted 貼現票據   '?Hy"5gUA  
bills payable 應付票據   ?jb7Oq#[  
bills receivable 應收票據   -@AGQ+e  
board of directors 董事會   drF "kTD"7  
bonds 債券   a#KxjVM  
bonus 紅利   ?p\'S w:  
book value 賬面價值   C%G-Ye|@  
bookkeeper 簿記員   <o p !dS  
bookkeeping 簿記   !L>
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branch office general ledger 支店往來賬戶   l*pCG`@J#  
broker 經紀人   cj5pI?@e)  
brought down 接前   J]$%1Y  
brought forward 接上頁   &XN*T.Y`  
budget 預算   cjH ~H8  
by-product 副產品   m|e!1_:H  
by-product sales 副產品銷售   'gQm%:qU3r  
capital 股本   ,ad~6.Z_)  
capital income 資本收益   @bS>XWI>  
capital outlay 資本支出   &a1ag
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capital stock 股本   `5h$@  
capital stock certificate 股票   0]NjsOU=  
carried down 移後   QZ h|6&yI  
carried forward 移下頁   ZH. l^'(W  
cash 現金   YW>|gE  
cash account 現金賬戶   vFy/  
cash in bank 存銀行現金   C \EZ8  
cash on delivery 交貨收款   >}_c<`:  
cash on hand 庫存現金   <XGOcekG  
cash payment 現金支付   @$Z5Ag!  
cash purchase 現購   -%"MAIJnX  
cash sale 現沽   D[yaAG<  
cashier 出?#123;員   %p^C,B{7w  
cashiers check 本票   v
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certificate of deposit 存款單折   B*K%&w10~  
certificate of indebtedness 借據   pHKj*Y  
certified check 保付支票   ; N!K/[p=  
certified public accountant 會計師   &`t-[5O\  
charges 費用   -N*g|1rpa  
charge for remittances 匯水手續費   `7+?1z  
charter 營業執照   =yfr{5}R  
chartered accountant 會計師   aRj3TtFh  
chattles 動產   (w@|:0t^y[  
check 支票   pLrNYo*d  
che stub 支票存根   ,O $F`0>9A  
closed account 己結清賬戶   &)<]AG.vd!  
closing 結算   S ^2'O7uj  
closing entries 結賬紀錄   cXtL3T+  
closing stock 期末存貨   C6Dq7~{B  
closing the book 結賬   G2rxr  
columnar journal 多欄日記賬   2.?:[1g!  
combination 聯合   b&V
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commission 佣金   Eq'YtqU  
commodity 商品   v]Pw]m5=U  
common stock 普通股   U#@:"v|  
company 公司   >TwOL  
compensation 賠償   G }TT-  
compound interest 複利   wf<uG|90  
consignee 承銷人   ]Cbht\Ag"  
consignment 寄銷   7A7K:,c  
consignor 寄銷人   T\. 8og  
consolidated balance sheet 合併資產負債表   *slZ17xg  
consolidated profit and loss account 合併損益表   vqv(KsD+::  
consolidation 合併   D)4p8-=t  
construction cost 營建成本   024*IoVZ  
construction revenue 營建收入   0Rrz   
contract 合同   TDy@Y> )  
control account 統制賬戶   HwM:bY N  
copyright 版權   I\`:
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corporation 公司   (|h<{ -L  
cost 成本   [uZU p*.V  
cost accounting 成本會計   q>!T*BQ  
cost of labour 勞工成本   |oPqX %?  
cost of production 生產成本   k:`^KtBMl  
cost of manufacture 製造成本   (;C_>EL&u  
cost of sales 銷貨成本   W $H8[G  
cost price 成本價格   OlMCF.W#3  
credit 貸方   K#+TCZ,  
credit note 收款通知單   &!KJrQ  
creditor 債權人   2ggW4`"c  
crossed check 橫線支票   Y13IrCA2  
current account 往來活期賬戶   w.^k':,"  
current asset 流動資產   //K]zu  
current liability 流動負債   7A3e-51>  
current profit and loss 本期損益   ,&z
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debit 借方   si%f.A#  
debt 債務   <$,iYx  
debtor 債務人   r(J7&vR}h  
deed 契據   P^VV8Z>\&  
deferred assets 遞延資產   :mL\KQ  
deferred liabilities 遞延負債   9Ni$nZN  
delivery 交貨   + +D(P=4hi  
delivery expense 送貨費   bZ )3{  
delivery order 出貨單   .E[k}{k,  
demand draft 即期匯票   $N:m 9R  
demand note 即期票據   .Uha%~%  
demurrage charge 延期費  
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deposit 存款   yd#4b`8U`  
deposit slip 存款單   nb(#;3DQ  
depreciation 折舊   \muyL?  
direct cost 直接成本   TS-m^Y'R  
direct labour 直接人工   pr@8PD2%  
director 董事   gaTI:SKzc  
discount 折扣   %C'! L]#  
discount on purchase 進貨折扣   pZ OVD%  
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