[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。   >v\t> [9t  
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acceptance 承兌   MTyBGrs(  
account 賬戶   ,\".|m1o.  
accountant 會計員   J]m[0g7O_  
accounting 會計  
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accounting system 會計制度   108cf~2&  
accounts payable 應付賬款   ]x12_+  
accounts receivable 應收賬款   ;&K +x@  
accumulated profits 累積利益   E$8D^Zt  
adjusting entry ?#123;整記錄   DERhmJ;>H  
adjustment ?#123;整   )c;zNs  
administration expense 管理費用   NA`qC.K   
advances 預付   -9f +O^x  
advertising expense 廣告費   D=>[~u3H  
agency 代理   KO!.VxG]_  
agent 代理人   ;kE
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agreement 契約   WciL zx/  
allotments 分配數   ;1gWz  
allowance 津貼   agI"Kh]j?  
amalgamation 合併   I=;.o>  
amortization 攤銷   |L}1@0 i  
amortized cost 應攤成本   JA<Hm.V#  
annuities 年金   sFrerv&0  
applied cost 已分配成本   -%
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applied expense 已分配費用   wR(>'?  
applied manufacturing expense 己分配製造費用   Zb? u'Vm=u  
apportioned charge 攤派費用   :U{$G( <  
appreciation 漲價   ' 5F3,/r  
article of association 公司章程   26K sP .-  
assessment 課稅   s%Y8;D,~+  
assets 資產   `<oNEr+#  
attorney fee 律師費   AuW-XK.  
audit 審計   K6BP~@H_D  
auditor 審計員   g##yR/L  
average 平均數   le*'GgU#  
average cost 平均成本   8mh@C6U  
bad debt 壞賬   s^vw]D  
balance 餘額   mD"[z}r)  
balance sheet 資產負債表   >@ :m#d  
bank account 銀行賬戶   ]iq2_{q  
bank balance 銀行結存   ~'.SmXZs  
bank charge 銀行手續費  
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bank deposit 銀行存款   @ =XJ<  
bank discount 銀行貼現   eE0
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bank draft 銀行匯票   SJai<>k h  
bank loan 銀行借款   # 9@K  
bank overdraft 銀行透支   HB0DG<c-  
bankers acceptance 銀行承兌   L8{4>,  
bankruptcy 破產   Rk$  
bearer 持票人   *u)#yEJ)  
beneficiary 受益人   ;i>(r;ZM  
bequest 遺產   %p}xW V.  
bill 票據   x^XP<R{D  
bill of exchange 匯票   Vm8rQFCp74  
bill of lading 提單   ,bRYqU?#0  
bills discounted 貼現票據   86f8b{_e"  
bills payable 應付票據   \&,{N_G#L.  
bills receivable 應收票據   VEGp!~ D  
board of directors 董事會   c`agrS:P  
bonds 債券   z[?
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bonus 紅利   TOge!Q>a  
book value 賬面價值   8iwH^+ h~  
bookkeeper 簿記員   0/4"Jh$t  
bookkeeping 簿記   )/FEjo  
branch office general ledger 支店往來賬戶   QP~Iz*J'  
broker 經紀人   C.(<IcSG  
brought down 接前   'mm~+hp  
brought forward 接上頁   LUfo@R  
budget 預算   1Pp2wpD4iC  
by-product 副產品   *a2-
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by-product sales 副產品銷售   t^| GcU]  
capital 股本   T$&vk#qr  
capital income 資本收益   szw|`S>o  
capital outlay 資本支出   dml,|k=  
capital stock 股本   6Q~(ibK
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capital stock certificate 股票   3:mZ1+  
carried down 移後   zk^uS#  
carried forward 移下頁   QZ2a1f'G  
cash 現金   E06)&tF  
cash account 現金賬戶   ur| vh5  
cash in bank 存銀行現金   MY>*F[~ 2  
cash on delivery 交貨收款   <HXzcWQ$  
cash on hand 庫存現金   -& T.rsp  
cash payment 現金支付   T%TfkQ__d  
cash purchase 現購   *Kmo1>^  
cash sale 現沽   |FP@NUX\  
cashier 出?#123;員   E/{v6S{)Y  
cashiers check 本票   i~i ?M)  
certificate of deposit 存款單折   pp1kcrE\M  
certificate of indebtedness 借據   ,: Z7P@  
certified check 保付支票  
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certified public accountant 會計師   I2^@>/p8\(  
charges 費用   o!Y61S(  
charge for remittances 匯水手續費   Prqr,  
charter 營業執照   B.F~/PET  
chartered accountant 會計師   X ApSKJ  
chattles 動產   eEZZ0NNe;  
check 支票   W@p27Tiq  
che stub 支票存根   %Y-KjSs+l  
closed account 己結清賬戶   g..&x]aS(  
closing 結算   FC q&-  
closing entries 結賬紀錄   :P?zy|aBi  
closing stock 期末存貨   @E%fAC  
closing the book 結賬   T_I ApC  
columnar journal 多欄日記賬   rvRIKc|}l  
combination 聯合   _M)J{ {?:  
commission 佣金   01">
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commodity 商品   w1:%P36H  
common stock 普通股   LLU]KZhtY|  
company 公司   H|I.h{:  
compensation 賠償   HzZ.q2Zz%  
compound interest 複利   fIii  
consignee 承銷人   @s8wYcW  
consignment 寄銷   m*rw?nLZ  
consignor 寄銷人   ueu=$.^;g  
consolidated balance sheet 合併資產負債表   ^wW{7Uq>  
consolidated profit and loss account 合併損益表   +O?`uV  
consolidation 合併   n|Gw?@CU7  
construction cost 營建成本   w|( ix;pK  
construction revenue 營建收入   +x)x&;B)/  
contract 合同   ZeE(gtM  
control account 統制賬戶   @q<d^]po  
copyright 版權   <ql:n  
corporation 公司   k!ac_}&NNv  
cost 成本   ?(E?oJ)(  
cost accounting 成本會計   M <ccfU!  
cost of labour 勞工成本   |l673FcJ  
cost of production 生產成本   ?V$@2vBVX4  
cost of manufacture 製造成本   6(-c$d`C.0  
cost of sales 銷貨成本   5@yBUwMSj  
cost price 成本價格   41#YtZ  
credit 貸方   22gh,e2o  
credit note 收款通知單   a @i?E0Fr  
creditor 債權人   m4 :"c"  
crossed check 橫線支票   U{ZKxE  
current account 往來活期賬戶   ku^0bq}BrH  
current asset 流動資產   )@E'yHYO>  
current liability 流動負債   m:5x"o7)ln  
current profit and loss 本期損益   0khAi|PY  
debit 借方   <~P([5  
debt 債務   9ve)+Lk  
debtor 債務人   H':0  
deed 契據   #bCzWg  
deferred assets 遞延資產   Bt(U,nFB  
deferred liabilities 遞延負債   T~)zgu%q_  
delivery 交貨   i?IV"*Ob1N  
delivery expense 送貨費   eJ_$Etc  
delivery order 出貨單   Py~N.@(:1u  
demand draft 即期匯票   Mq
4>Mu  
demand note 即期票據   %40+si3c  
demurrage charge 延期費   (tzfyZ M  
deposit 存款   s,]z6L0  
deposit slip 存款單   eGi|S'L'  
depreciation 折舊   k?`Q
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direct cost 直接成本   ?jHu,  
direct labour 直接人工   4S*7*ak{  
director 董事   F?hGt]o
 
discount 折扣   =`MMB|{6  
discount on purchase 進貨折扣   *FC26_pH  
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