[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。   ?\r3 _  
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acceptance 承兌   RVx<2,['  
account 賬戶   rM |RGe  
accountant 會計員   $c47cJO)W  
accounting 會計   #::vMnT  
accounting system 會計制度   I j_`= w<  
accounts payable 應付賬款   e84TLU?~  
accounts receivable 應收賬款   e[!>ezaIY  
accumulated profits 累積利益   tn1aH +  
adjusting entry ?#123;整記錄    Hm*#HT%#  
adjustment ?#123;整   .x%SbG <k{  
administration expense 管理費用   oFp&j@`k8j  
advances 預付   itvdzPO  
advertising expense 廣告費   %L.+r!
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agency 代理   TD7ONa-,  
agent 代理人   &r%3)Z8Et  
agreement 契約   UkV] F
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allotments 分配數   (5_(s`q.  
allowance 津貼   ~!kbB4`WK  
amalgamation 合併   .`].\Zykf  
amortization 攤銷   :g";p. ~=  
amortized cost 應攤成本   I),8EEf\  
annuities 年金   V.1sZYA9  
applied cost 已分配成本   8{u01\0}  
applied expense 已分配費用   &@-glF5  
applied manufacturing expense 己分配製造費用   0
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apportioned charge 攤派費用   A?zW!
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appreciation 漲價   cpVi9]  
article of association 公司章程   eGil`:JY"  
assessment 課稅   {5JXg9um  
assets 資產   0<9TyN6  
attorney fee 律師費   y"ck;OQD  
audit 審計   y[rLk
 
auditor 審計員   9n'p7(s%  
average 平均數   }dM^6 Kd%  
average cost 平均成本   %?jf.p*kY  
bad debt 壞賬   ~T~v*'_h  
balance 餘額   Y)`+u#` R  
balance sheet 資產負債表   }o4Cd$,8  
bank account 銀行賬戶   gP@n
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bank balance 銀行結存   9iE66N>z  
bank charge 銀行手續費   aJ5R
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bank deposit 銀行存款   M&dtXG8<^  
bank discount 銀行貼現   #UQ[8e  
bank draft 銀行匯票   x3 S
 
bank loan 銀行借款   x?IT#ty  
bank overdraft 銀行透支   :*1w;>o)n  
bankers acceptance 銀行承兌   ;+U9 ;  
bankruptcy 破產   JSU\Hh!  
bearer 持票人   3 [rB:cE/  
beneficiary 受益人   |.A>0-']M  
bequest 遺產   guvQISQlY  
bill 票據   y(
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bill of exchange 匯票   rL=$WxdPU  
bill of lading 提單   PR+!CFi&  
bills discounted 貼現票據   YaU A}0cW  
bills payable 應付票據   $u :=lA:N  
bills receivable 應收票據   OBZj-`fqJ  
board of directors 董事會   ?*4zNhL  
bonds 債券   U VT8TN-T  
bonus 紅利   & \m\QI  
book value 賬面價值   hd\#Vh(H  
bookkeeper 簿記員   i*<,@*  
bookkeeping 簿記   $$@Tgkg?o  
branch office general ledger 支店往來賬戶   J*k4&l  
broker 經紀人   _*9Zp1r  
brought down 接前   e9d~Xi16KY  
brought forward 接上頁   HD ~9EK~  
budget 預算   'SmdU1]4BD  
by-product 副產品   Q$%@.@  
by-product sales 副產品銷售   
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capital 股本   Ogb_WO;)  
capital income 資本收益   `4CRpz  
capital outlay 資本支出   =EKJ!{  
capital stock 股本   zP9!fA  
capital stock certificate 股票   L2qF@!Yy=  
carried down 移後   ;%1^k/b6t  
carried forward 移下頁   #l O;G k{  
cash 現金   jhL
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cash account 現金賬戶   j{g{`Qa  
cash in bank 存銀行現金   VxCH}&!  
cash on delivery 交貨收款   v>XE]c_  
cash on hand 庫存現金  
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cash payment 現金支付   H2]I__t/u  
cash purchase 現購   v!,O7XGH~  
cash sale 現沽  
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cashier 出?#123;員   vzw\f  
cashiers check 本票   _W;u Qg']  
certificate of deposit 存款單折   J: LSGj
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certificate of indebtedness 借據   >HFJm&lQ  
certified check 保付支票   ^!9b#Ja  
certified public accountant 會計師   4M_83WL  
charges 費用   .#n?^73  
charge for remittances 匯水手續費   '.=Z2O3p  
charter 營業執照   tT7$2 9  
chartered accountant 會計師   (]1%s?ud*  
chattles 動產   0pR04"`;  
check 支票   >b?,zWiw  
che stub 支票存根   L
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closed account 己結清賬戶   Pc3u`QL?  
closing 結算   B$bsh.  
closing entries 結賬紀錄   bYtF#Y  
closing stock 期末存貨   AKpux,@xB  
closing the book 結賬   /Hx\ gtV  
columnar journal 多欄日記賬   #'T|,xIr-Q  
combination 聯合   1$^{Uma  
commission 佣金   E|>I/!{u7`  
commodity 商品   P ,i)A  
common stock 普通股   NB^.$39n  
company 公司   eYagI  
compensation 賠償   |"mb
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compound interest 複利   e9 NHbq  
consignee 承銷人   #_ E8>;)k  
consignment 寄銷   -l\@50,D  
consignor 寄銷人   4
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consolidated balance sheet 合併資產負債表   oqj3Q 1  
consolidated profit and loss account 合併損益表   WFkXz*7B  
consolidation 合併   gFKQm(0g2  
construction cost 營建成本   V><P`  
construction revenue 營建收入   ESs)|t h  
contract 合同   &(0iSS  
control account 統制賬戶   TC2aD&cw{  
copyright 版權   g9gyWz  
corporation 公司   9J?j2!D  
cost 成本   F kWJB>  
cost accounting 成本會計   y>G{GQ  
cost of labour 勞工成本   >$?Z&7Lv  
cost of production 生產成本   WMg#
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cost of manufacture 製造成本   C{c (K!  
cost of sales 銷貨成本   pS%Az)3RZ  
cost price 成本價格   ]8mBFr5E9  
credit 貸方   `jV0;sPd;  
credit note 收款通知單   [p<L*3<  
creditor 債權人   +?c &Gazi  
crossed check 橫線支票   tSg#2  
current account 往來活期賬戶   #*9*[Xbi  
current asset 流動資產  
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current liability 流動負債   S&VN</p  
current profit and loss 本期損益   :g,
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debit 借方   cZw Q{9>  
debt 債務   
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debtor 債務人   KAe) X_R7  
deed 契據   |m=@;B|  
deferred assets 遞延資產   89L-k%R  
deferred liabilities 遞延負債   !PO(B fd  
delivery 交貨   GJ*AyYG  
delivery expense 送貨費   %(NRH?  
delivery order 出貨單   b*bR<|dTj  
demand draft 即期匯票   Y)uNzb6R  
demand note 即期票據   {_ #   
demurrage charge 延期費   @<};Bo'  
deposit 存款   HloP NE&}  
deposit slip 存款單   "aP/214Ul  
depreciation 折舊    W6a2I  
direct cost 直接成本   r2
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direct labour 直接人工   _rajm J  
director 董事   I($u L@$  
discount 折扣   %TLAn[LW(  
discount on purchase 進貨折扣   i}q6^;uTF  
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