[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。   BPuum  
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acceptance 承兌   "g,`Ks ];  
account 賬戶   3;RQ\{eM  
accountant 會計員   3_ly"\I\  
accounting 會計   F[v:&fle  
accounting system 會計制度   @y'0_Y0-B  
accounts payable 應付賬款   jF}-dfe  
accounts receivable 應收賬款   Kl,NL]]4*5  
accumulated profits 累積利益   =%B5TBG  
adjusting entry ?#123;整記錄   s IFE:/1,  
adjustment ?#123;整   i\,I)S%yJ  
administration expense 管理費用   RR+{uSO,t  
advances 預付   byFO^pce  
advertising expense 廣告費   3vs{*T"  
agency 代理   <2E|URo,#  
agent 代理人   !Ii[`H  
agreement 契約   [j}JCmWY   
allotments 分配數   ~Pj q
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allowance 津貼   q;}iW:r&Q  
amalgamation 合併   wF X9F3m  
amortization 攤銷   Mj{w/'  
amortized cost 應攤成本   RA!q)/+  
annuities 年金   }v's>Ae~p  
applied cost 已分配成本   q3<kr<SP  
applied expense 已分配費用   ^v`naA(  
applied manufacturing expense 己分配製造費用   n)~*B
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apportioned charge 攤派費用   _jc_(;KPF  
appreciation 漲價   &s(J:P$!  
article of association 公司章程   |r*)U(c`  
assessment 課稅   QtwQVOK  
assets 資產   y^"@$   
attorney fee 律師費   Q~tXT_  
audit 審計   b[GhI+_  
auditor 審計員   zXM,cV/s  
average 平均數    vTgx7gP  
average cost 平均成本   lxm/*^  
bad debt 壞賬   {zWR)o .=  
balance 餘額   'zM=[#!B  
balance sheet 資產負債表   4-t^?T:qF  
bank account 銀行賬戶   fZezDm(Q  
bank balance 銀行結存   .L+XV y  
bank charge 銀行手續費   (Vr%4Z8  
bank deposit 銀行存款   R{fJ"Q5'  
bank discount 銀行貼現   S3:
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bank draft 銀行匯票   ,sIC=V +  
bank loan 銀行借款   .[}G{%M~[  
bank overdraft 銀行透支   \nt~K}a  
bankers acceptance 銀行承兌   P`ou:M{8  
bankruptcy 破產   1$8@CT^m  
bearer 持票人   MoE&)~0u&  
beneficiary 受益人   Z4EmRa30 p  
bequest 遺產   qa-FLUkIk!  
bill 票據   1_<x%>zG  
bill of exchange 匯票   0:`|T jf_  
bill of lading 提單   #]x3
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bills discounted 貼現票據   -?-XO<I  
bills payable 應付票據   R!%nzL@e&`  
bills receivable 應收票據   <(q(5jG  
board of directors 董事會   v,S5C
  
bonds 債券   b?l>vUgAg  
bonus 紅利   T#H^ }`  
book value 賬面價值   _Z Sp$>)/  
bookkeeper 簿記員   >;^/B R=  
bookkeeping 簿記   ZRG Cy5Rk  
branch office general ledger 支店往來賬戶   X3\PVsH$K  
broker 經紀人   "~5cz0 H3v  
brought down 接前   \4L ur  
brought forward 接上頁   !JDr58  
budget 預算   4% ^z= %  
by-product 副產品   ts!tv6@  
by-product sales 副產品銷售   0k5-S~_\  
capital 股本   dgjK\pH`h  
capital income 資本收益   )"S%'myj  
capital outlay 資本支出   E=N$JM  
capital stock 股本   lcie6'<  
capital stock certificate 股票   ZQ]qJDk  
carried down 移後   :YI5O/gsk?  
carried forward 移下頁   9F>`M  
cash 現金   b)<
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cash account 現金賬戶   ' @RF  
cash in bank 存銀行現金   >UvP/rp  
cash on delivery 交貨收款   /@F'f@;  
cash on hand 庫存現金   I&{T 4.B:U  
cash payment 現金支付   1EXT^2!D  
cash purchase 現購   o{G*7V@H  
cash sale 現沽    px<psR5  
cashier 出?#123;員   0&UG=q  
cashiers check 本票   b^VRpv  
certificate of deposit 存款單折   gS5REC4I/  
certificate of indebtedness 借據   &KjMw:l  
certified check 保付支票   {^z73Gxt,  
certified public accountant 會計師   (dq_,LI  
charges 費用   -Cs( 3[  
charge for remittances 匯水手續費   LN|(Z*  
charter 營業執照   s/tLY/U/  
chartered accountant 會計師   u%~'+=  
chattles 動產   Hu"$)V  
check 支票   z2i
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che stub 支票存根   [kg?q5F)  
closed account 己結清賬戶   gz~oQ l)zJ  
closing 結算   &VGV0K3Dp  
closing entries 結賬紀錄   2g= 6s  
closing stock 期末存貨   6G2~'zqPc~  
closing the book 結賬   9wYm(7M6  
columnar journal 多欄日記賬   eUcbe33  
combination 聯合   x95s%29RS  
commission 佣金   !:&SfPv  
commodity 商品   QPVi& *8_  
common stock 普通股   $@L;j  
company 公司   qWhW4$7x  
compensation 賠償   ij $NTY=u  
compound interest 複利   mD'nF1o Ly  
consignee 承銷人   Kk8wlC  
consignment 寄銷   SE+hB  
consignor 寄銷人   4Y8 =  
consolidated balance sheet 合併資產負債表   x4I!f)8Q
 
consolidated profit and loss account 合併損益表   I?'*vAW<  
consolidation 合併   _L HbP=B  
construction cost 營建成本   p< 7rF_?W0  
construction revenue 營建收入   Pvc)-A  
contract 合同   #c:s2EL  
control account 統制賬戶   Zi~.  
copyright 版權   )/jDt dI  
corporation 公司   AkQ(V  
cost 成本   ,Vi_~b  
cost accounting 成本會計   q-(~w!e  
cost of labour 勞工成本   .b,\.0N  
cost of production 生產成本   6\.g,>   
cost of manufacture 製造成本   G<?RH"RZr  
cost of sales 銷貨成本  
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cost price 成本價格   oJTEN}fL  
credit 貸方   |HycBTN#E  
credit note 收款通知單   KR( apO  
creditor 債權人   =3035{
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crossed check 橫線支票   zDdo RK@  
current account 往來活期賬戶   D`p2aeI  
current asset 流動資產   D,cD]tB2  
current liability 流動負債   z
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current profit and loss 本期損益   Yh1</C  
debit 借方   }!iopu  
debt 債務   16AlmegDk  
debtor 債務人   { 4j<X5V  
deed 契據   ?Z{/0X)]|  
deferred assets 遞延資產   #`_W?-%^  
deferred liabilities 遞延負債   nOPB*{r|  
delivery 交貨   vFe=AY<Rt|  
delivery expense 送貨費   u.2X"  
delivery order 出貨單   k M/:
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demand draft 即期匯票   >&.N_,*  
demand note 即期票據   -U2Su|:\N8  
demurrage charge 延期費   "o--MBq4  
deposit 存款   (csk   
deposit slip 存款單   $*{,Z<|2  
depreciation 折舊   Nf4@m|#  
direct cost 直接成本   +O8[4zn&k  
direct labour 直接人工   DNmC   
director 董事   %1{S{FB  
discount 折扣   ~aotV1
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discount on purchase 進貨折扣   - k0a((?  
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