[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。   TuF;>{~}  
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acceptance 承兌   Oz3JMZe  
account 賬戶   %rU8^'Gu  
accountant 會計員   )Z.v
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accounting 會計   JDp"!x{O  
accounting system 會計制度   #(i9G^K  
accounts payable 應付賬款   36 &ghx  
accounts receivable 應收賬款   [;?CO<  
accumulated profits 累積利益   Pdq}~um3{  
adjusting entry ?#123;整記錄   v:$Ka@v6  
adjustment ?#123;整   UDBMf2F]  
administration expense 管理費用   MBeub S  
advances 預付   AQx:}PO  
advertising expense 廣告費   z(00"ei  
agency 代理   E79'<;K,zs  
agent 代理人   "s$$M\)T  
agreement 契約   F.]D\"0`  
allotments 分配數   (h B+DPi  
allowance 津貼   3} Xf  
amalgamation 合併    ;r
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amortization 攤銷   HLlp+;CF><  
amortized cost 應攤成本   U=kPxe  
annuities 年金   I34|<3t$  
applied cost 已分配成本   aEL^N0\d  
applied expense 已分配費用   ZOAHM1ci  
applied manufacturing expense 己分配製造費用   4l2/eh]Hc(  
apportioned charge 攤派費用   E.Vlz^B  
appreciation 漲價   ,Y)7M3I  
article of association 公司章程   G\X}gqe(OJ  
assessment 課稅   W@bZ~Q 9  
assets 資產   ] I&l0Fx  
attorney fee 律師費   ]!um}8!}  
audit 審計   nM<B{AR5^  
auditor 審計員   d~0k}|>  
average 平均數   SS)9+0$  
average cost 平均成本   D1ep7ykY  
bad debt 壞賬   ,8tk]W[C  
balance 餘額   X[e:fW[e)  
balance sheet 資產負債表   k1.h|&JJN  
bank account 銀行賬戶   n|p(Cb#G  
bank balance 銀行結存   ~K7$ZM  
bank charge 銀行手續費   NFsCq_f  
bank deposit 銀行存款   y#B4m`9  
bank discount 銀行貼現   cF2!By3M  
bank draft 銀行匯票   s"'ns  
bank loan 銀行借款   v@&UTU  
bank overdraft 銀行透支   ;h7W(NO~z  
bankers acceptance 銀行承兌   '{ $7Dbo  
bankruptcy 破產   99KW("C1F  
bearer 持票人   \aY<| 7zK  
beneficiary 受益人   xlP0?Y1Bl  
bequest 遺產   hy]8t1894  
bill 票據   "hbCP4  
bill of exchange 匯票   B7 #O>a  
bill of lading 提單   j*6>{_[  
bills discounted 貼現票據   : Yb_  
bills payable 應付票據   1(diG&  
bills receivable 應收票據   \cr)O^&  
board of directors 董事會   ?niv}/'%O  
bonds 債券   )wM881_!  
bonus 紅利   Qq|c%FZ  
book value 賬面價值   p=d,kY  
bookkeeper 簿記員   |uIgZ|7[  
bookkeeping 簿記   o..iT:f;n  
branch office general ledger 支店往來賬戶   y0R9[;b07  
broker 經紀人   VE $Kdo^  
brought down 接前   Gf->N `N  
brought forward 接上頁   !r#36kO  
budget 預算   *-vH64e  
by-product 副產品   a !yBEpMo  
by-product sales 副產品銷售   k^{}p8;3  
capital 股本   4}r.g0L  
capital income 資本收益   /
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capital outlay 資本支出   Oj F]K,$  
capital stock 股本   _g]h \3  
capital stock certificate 股票   8=-/0y9,  
carried down 移後   \gW6E^  
carried forward 移下頁   tJa *(%Z?f  
cash 現金   )4;$; a1  
cash account 現金賬戶   2)\gIMt%  
cash in bank 存銀行現金   + v)+ k  
cash on delivery 交貨收款   CxV$_J  
cash on hand 庫存現金   Maw$^Tz,  
cash payment 現金支付   uE ^uP@d  
cash purchase 現購   }? :T*CJ  
cash sale 現沽   XEL~y  
cashier 出?#123;員   .P(Ax:g  
cashiers check 本票   tE$oV  
certificate of deposit 存款單折   g/W&Ap;qVL  
certificate of indebtedness 借據   U:fGIEz{ZY  
certified check 保付支票   7csMk5NU'<  
certified public accountant 會計師   ~j36(`t  
charges 費用   (o2.*x  
charge for remittances 匯水手續費   m4@Lml+B,  
charter 營業執照   J z@2?wSp  
chartered accountant 會計師   g?gF*^_0  
chattles 動產   QR\2%}9b  
check 支票   Q-}cB  
che stub 支票存根   A2%RcKY7  
closed account 己結清賬戶   Z&6*8#wn  
closing 結算   LJwy, -  
closing entries 結賬紀錄   IWT -)+  
closing stock 期末存貨   [<JY[o=
 
closing the book 結賬   CTf39R|7_  
columnar journal 多欄日記賬   `G<|5pe  
combination 聯合   4CK$W`V  
commission 佣金   P0l.sVqL  
commodity 商品   *XkgwJq  
common stock 普通股   >l=;6QL  
company 公司   R,8460e7  
compensation 賠償   2Xqa?ay0>  
compound interest 複利   j
MP;$w  
consignee 承銷人   2!nz>K  
consignment 寄銷   <.U(
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consignor 寄銷人   0[92&:c,  
consolidated balance sheet 合併資產負債表   $|o[l.q2  
consolidated profit and loss account 合併損益表   t $u.  
consolidation 合併   Ih%LKFT  
construction cost 營建成本   9)S,c=z83  
construction revenue 營建收入   *d}{7UMy#  
contract 合同   Tilw.z  
control account 統制賬戶   X8 x:/]/0  
copyright 版權   K}!YXy h  
corporation 公司   e[g.&*!  
cost 成本   "rcV?5?v~  
cost accounting 成本會計   psAr>:\3  
cost of labour 勞工成本   J8@7 5p9  
cost of production 生產成本   {KqERS& g  
cost of manufacture 製造成本   K j6@=  
cost of sales 銷貨成本   <]u]rZc$  
cost price 成本價格   i,mo0CSa  
credit 貸方   2T-3rC)  
credit note 收款通知單   :Y[?@/m4  
creditor 債權人   tREC)+*\  
crossed check 橫線支票   SV
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current account 往來活期賬戶   HC RmW'  
current asset 流動資產   g*$yUt  
current liability 流動負債   ^dRgYi"(A  
current profit and loss 本期損益   s%@HchZ 1  
debit 借方   : G0^t
 
debt 債務   Yzih-$g  
debtor 債務人   vve[.Lud'  
deed 契據   4@"n7/<  
deferred assets 遞延資產   s AlOX`t  
deferred liabilities 遞延負債   %VGQ{:  
delivery 交貨   M*<Bp   
delivery expense 送貨費   d^G5Pq  
delivery order 出貨單   $m0-IyXcv  
demand draft 即期匯票   M6
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demand note 即期票據   `E5vO1Pl  
demurrage charge 延期費   OYY_@'D  
deposit 存款   1l+j^Dt'[  
deposit slip 存款單   v$EgVcK  
depreciation 折舊    `l<pH<F  
direct cost 直接成本   m.>y(TI  
direct labour 直接人工   0rilg  
director 董事   (d}z>?L  
discount 折扣   ~MZ.988:<  
discount on purchase 進貨折扣   =d1i<iw?-  
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