[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。   ^}vLZA  
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acceptance 承兌   b2]1Dfw  
account 賬戶   5]D"y Ay81  
accountant 會計員   ?UCK  
accounting 會計   \6~(# y  
accounting system 會計制度   mxUM&`[  
accounts payable 應付賬款   :! H]gC 4  
accounts receivable 應收賬款   nA$zp  
accumulated profits 累積利益   {}!`v%z  
adjusting entry ?#123;整記錄   ^GMM%   
adjustment ?#123;整   8L]em&871  
administration expense 管理費用   ?hu}wl)  
advances 預付   QS.t_5<U  
advertising expense 廣告費   WfYu-TK*  
agency 代理   X/Umfci  
agent 代理人   Gzy"$t  
agreement 契約   K'z|a{ru.{  
allotments 分配數   }j9V0`Q  
allowance 津貼   OtK=UtVI  
amalgamation 合併   !
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amortization 攤銷   7`AQn],  
amortized cost 應攤成本   CJ0
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annuities 年金   $KDH"J  
applied cost 已分配成本   LA?h+)  
applied expense 已分配費用   (0Buo#I  
applied manufacturing expense 己分配製造費用   X;`XkOjk  
apportioned charge 攤派費用   6 bj.z  
appreciation 漲價   4E\Jk5co,  
article of association 公司章程   8
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assessment 課稅   t*X k'(v  
assets 資產   )"SP >2}  
attorney fee 律師費   :
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audit 審計   cVCylRU"  
auditor 審計員   &)Y26*(`  
average 平均數   kaybi 0  
average cost 平均成本   <*I%U]  
bad debt 壞賬   %^1@c f?.  
balance 餘額   q Ry< W  
balance sheet 資產負債表   W6cA@DN$#  
bank account 銀行賬戶   CF
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bank balance 銀行結存   c ~j")o  
bank charge 銀行手續費   )y8 u+5^  
bank deposit 銀行存款   Npu#.)G  
bank discount 銀行貼現   H$GJpXIb  
bank draft 銀行匯票   .C$4jR.KC  
bank loan 銀行借款   #bk[Zj&  
bank overdraft 銀行透支   !@2L g  
bankers acceptance 銀行承兌   gzdR|IBa  
bankruptcy 破產   dG5p`N%  
bearer 持票人   u!wR  
beneficiary 受益人   MBlhlMyI  
bequest 遺產   rmVF88/;  
bill 票據   q0* e1QL  
bill of exchange 匯票   aSEzh78  
bill of lading 提單   &2Q0ii#Aa  
bills discounted 貼現票據   kw$*o k  
bills payable 應付票據   \Um &  
bills receivable 應收票據   V|q`KOF  
board of directors 董事會   k3-7Vyg  
bonds 債券   d^:(-2l-  
bonus 紅利   },& =r= B  
book value 賬面價值    TNj WZ  
bookkeeper 簿記員   |9;MP&68  
bookkeeping 簿記   OBp&64  
branch office general ledger 支店往來賬戶   FG{45/0We  
broker 經紀人   YsBOh{Ml  
brought down 接前   BIn7<.&  
brought forward 接上頁   km=d'VvnI  
budget 預算   na0-v-  
by-product 副產品   >$/PfyY7@#  
by-product sales 副產品銷售   vUD>+
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capital 股本   uupfL>h  
capital income 資本收益   Z]\IQDC  
capital outlay 資本支出   Z{p62|+Ck@  
capital stock 股本   _c@k>"_{S  
capital stock certificate 股票   \1H~u,a  
carried down 移後   E !6Nf[  
carried forward 移下頁   UPr8Q^wm  
cash 現金   PpWn+''M  
cash account 現金賬戶   G@+AB*Eu  
cash in bank 存銀行現金   D/<;9hw  
cash on delivery 交貨收款   ;R4qE$u2^  
cash on hand 庫存現金   <ZwmXD.VD  
cash payment 現金支付   0'nY
 
cash purchase 現購   H]a@"gO  
cash sale 現沽   bKb}VP  
cashier 出?#123;員   wx*)7Y*  
cashiers check 本票    dl;  
certificate of deposit 存款單折   w.9'TR  
certificate of indebtedness 借據   /t;Kn m  
certified check 保付支票   BSc5@;  
certified public accountant 會計師   AriW&E  
charges 費用   j{: >"6  
charge for remittances 匯水手續費   5.o{A#/NTl  
charter 營業執照   3B6"T;_  
chartered accountant 會計師   v9S1<|j
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chattles 動產   #>[5NQ;$'  
check 支票   #CcWsI>+w>  
che stub 支票存根   mq!_/3  
closed account 己結清賬戶   Wti?J.Csc  
closing 結算   QmR E<i  
closing entries 結賬紀錄   'd
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closing stock 期末存貨   uNS ]n}  
closing the book 結賬   r_?i
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columnar journal 多欄日記賬   h
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combination 聯合   ` xm4?6  
commission 佣金   u''~nSR3&  
commodity 商品   N8K @ch3=P  
common stock 普通股   Kulh:d:w  
company 公司   *j/[5J0'M  
compensation 賠償   gsD0N^  
compound interest 複利   [pgld9To  
consignee 承銷人   .C7;T'>!  
consignment 寄銷   GT(nW|v  
consignor 寄銷人   A"W }l)+X  
consolidated balance sheet 合併資產負債表   Ej7>ywlW  
consolidated profit and loss account 合併損益表   dLnu\bSF  
consolidation 合併   1}>uY  
construction cost 營建成本   W%.ou\GN^t  
construction revenue 營建收入   cPL]
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contract 合同   @!MhVNS_<  
control account 統制賬戶   MDqUl:]  
copyright 版權   U%)m [zAw  
corporation 公司   :Tu%0="ye  
cost 成本   tM&;b?bJ[  
cost accounting 成本會計   -0R;C`(!  
cost of labour 勞工成本   o;\c$|TNU  
cost of production 生產成本   6~b]RZe7  
cost of manufacture 製造成本   KfkE'_F  
cost of sales 銷貨成本   e|&}{JP{[  
cost price 成本價格   WUesT A>  
credit 貸方   !v`C-1}70  
credit note 收款通知單   V {H/>>k7  
creditor 債權人   )VoQ/ch<  
crossed check 橫線支票   X&+*?Q^  
current account 往來活期賬戶   ' +*,|;?  
current asset 流動資產   UC{Tmf  
current liability 流動負債   oY$ L  
current profit and loss 本期損益   ``j8T[g  
debit 借方   }
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debt 債務   }?vVJm'  
debtor 債務人   ^>H+#@R  
deed 契據   G"._]3CPF  
deferred assets 遞延資產   g3"eEg5NY  
deferred liabilities 遞延負債   ~~D =Z#  
delivery 交貨   -'jPue2\  
delivery expense 送貨費   y5AJ1A6?E  
delivery order 出貨單   .gS x`|!  
demand draft 即期匯票   k=o>DaEh(  
demand note 即期票據   qV`JZ\n  
demurrage charge 延期費   MlBw=Nr  
deposit 存款   X|3l*FL  
deposit slip 存款單   yxpDQO~x  
depreciation 折舊   2*<'=*zaQ  
direct cost 直接成本   oF9c>^s  
direct labour 直接人工   =Lyo]8>,X  
director 董事   mhXSbo9w-  
discount 折扣   @T6Z3Zj}  
discount on purchase 進貨折扣   Gd08RW  
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