[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。   21k5I #U  
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acceptance 承兌   %%(R@kh 9  
account 賬戶   hW{j\@R  
accountant 會計員   x.Q&$#  
accounting 會計   74! oe u.>  
accounting system 會計制度   3u%{dGa  
accounts payable 應付賬款   P[s8JDqu  
accounts receivable 應收賬款   o7IxJCL=Q  
accumulated profits 累積利益   Uj&W<'I  
adjusting entry ?#123;整記錄   d,Y_GCZ7|W  
adjustment ?#123;整   WJI[9@^I~  
administration expense 管理費用   THmb
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advances 預付   nUkaz*4qU  
advertising expense 廣告費   j* ~T1i
 
agency 代理   gZ5[ C  
agent 代理人   pp9Zb.D\  
agreement 契約   ^CwR!I.D}4  
allotments 分配數   %Uz(Vd
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allowance 津貼   R|i/lEq  
amalgamation 合併   qI^ /"k*5  
amortization 攤銷    }fp-5  
amortized cost 應攤成本   t&?im<  
annuities 年金   yf&7P;A  
applied cost 已分配成本   N},n `Yl.  
applied expense 已分配費用   Jx'i2&hGN  
applied manufacturing expense 己分配製造費用   1S@vGq}  
apportioned charge 攤派費用   {Z p\^/  
appreciation 漲價   )BRKZQN  
article of association 公司章程   3sd"nR?aX  
assessment 課稅   )7_"wD` z  
assets 資產   z=$jGL  
attorney fee 律師費   DBLO|&2!z[  
audit 審計   @LJpdvb  
auditor 審計員   `a9L%z  
average 平均數   {rcnM7 S1L  
average cost 平均成本   b(9FZ]7S  
bad debt 壞賬   !UFfsNiXZ  
balance 餘額   z0/} !  
balance sheet 資產負債表   T?4G'84nN  
bank account 銀行賬戶   (
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bank balance 銀行結存   D%JlbH8  
bank charge 銀行手續費   ^iQn'++
Q  
bank deposit 銀行存款   [Y`,qB<B  
bank discount 銀行貼現   {
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bank draft 銀行匯票   6Zn @2PGEl  
bank loan 銀行借款   !0N7^Z"gtz  
bank overdraft 銀行透支   m*mm\wN5  
bankers acceptance 銀行承兌   & N3Y|2  
bankruptcy 破產   <8,cuX\  
bearer 持票人   OQ9x*TmK  
beneficiary 受益人   s|D>-  
bequest 遺產   je]}R>[r5  
bill 票據   Iy }:F8F>g  
bill of exchange 匯票   }.z&P'  
bill of lading 提單   w9|w2UK  
bills discounted 貼現票據   >2By +/!X  
bills payable 應付票據   Hk|0HL  
bills receivable 應收票據   p019)X|vx  
board of directors 董事會   ,K^4fL$C;3  
bonds 債券   C)cwAU|h#  
bonus 紅利   $y b4xU  
book value 賬面價值    TT-h;'nJ  
bookkeeper 簿記員   <7Ae-!>x  
bookkeeping 簿記   . BiCBp<  
branch office general ledger 支店往來賬戶   ]^6c8sgnR  
broker 經紀人   B
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brought down 接前   A4ISNM7R[  
brought forward 接上頁   Kt(-@\)!  
budget 預算   Pzb|t+"$  
by-product 副產品   M?;y\vS? .  
by-product sales 副產品銷售   @JRNb=?a  
capital 股本   not YeY7wR  
capital income 資本收益   RN@ctRS  
capital outlay 資本支出   x|{IwA9  
capital stock 股本   YZ+RWu9K  
capital stock certificate 股票   c5mZG 7-  
carried down 移後   D0BI5q  
carried forward 移下頁   2ZQ}7`Y  
cash 現金   +CI1V>6^  
cash account 現金賬戶   ^gFqRbuS  
cash in bank 存銀行現金   JCW\ *R  
cash on delivery 交貨收款   Vrvic
4  
cash on hand 庫存現金   +b3^.wkq  
cash payment 現金支付   h;jIYxj  
cash purchase 現購   ox ;  
cash sale 現沽   TXZv2P9  
cashier 出?#123;員   *@TZ+{t  
cashiers check 本票   9+keX{/c  
certificate of deposit 存款單折   07hF2[i  
certificate of indebtedness 借據   TFuR@KaBR  
certified check 保付支票   n!qV>k9Y  
certified public accountant 會計師   F0690v0mB[  
charges 費用   IVW1]y  
charge for remittances 匯水手續費   CXCpqc C  
charter 營業執照   XbQlHfrS  
chartered accountant 會計師   h`MF#617  
chattles 動產   3su78et}  
check 支票   %r+vSGt;5  
che stub 支票存根   p7H3J?`w1+  
closed account 己結清賬戶   =v*.p=
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closing 結算   @ps1Dr4s  
closing entries 結賬紀錄   $Q*<96M  
closing stock 期末存貨   P<fnLQ9  
closing the book 結賬   'u` .P: u?  
columnar journal 多欄日記賬   w4LScvBg  
combination 聯合   f}D1|\7  
commission 佣金   Vn~UB#]'3  
commodity 商品   !'Q -yoHKD  
common stock 普通股   NuU9~gSQ  
company 公司   VS&TA>  
compensation 賠償   21(p|`X  
compound interest 複利   !s@Rok  
consignee 承銷人   dZ _zg<  
consignment 寄銷   mYU9 trHV  
consignor 寄銷人   *kIc9}  
consolidated balance sheet 合併資產負債表   &)oOeRwi].  
consolidated profit and loss account 合併損益表   -[qq(E  
consolidation 合併   jg&E94}+  
construction cost 營建成本   1xc~`~  
construction revenue 營建收入   ^`<w &I@  
contract 合同   "}Me}S<  
control account 統制賬戶   "l >Igm  
copyright 版權   2On_'^O  
corporation 公司   *:O.97q@h  
cost 成本   B&N/$=5m  
cost accounting 成本會計   )Af~B'OUd  
cost of labour 勞工成本   W0=O+0$^  
cost of production 生產成本   +t
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cost of manufacture 製造成本   @zgdq  
cost of sales 銷貨成本   u=YX9M
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cost price 成本價格   ,hVvve,j}  
credit 貸方   -WQ^gcO=7  
credit note 收款通知單   ,<A$h3*  
creditor 債權人   ` \A(9u*  
crossed check 橫線支票   .SWt3|Pi5  
current account 往來活期賬戶   .IJ_jt-^d  
current asset 流動資產   X";@T.ZGut  
current liability 流動負債   >Yt/]ta4+  
current profit and loss 本期損益   ;=? ~ -_  
debit 借方   cJgBI(S5  
debt 債務   Skz|*n| eY  
debtor 債務人   vLxQ *50v$  
deed 契據   Erk?} E  
deferred assets 遞延資產   #oJ5k8Wy  
deferred liabilities 遞延負債   MC,>pR{  
delivery 交貨   -8N|xQ378  
delivery expense 送貨費   ?:Y#Tbi3  
delivery order 出貨單   `HuCT6O  
demand draft 即期匯票   Uje|`<X  
demand note 即期票據   x3rlJs`$;  
demurrage charge 延期費   6{qIU}!  
deposit 存款   YJ:3!B>Zo  
deposit slip 存款單   fw;rbP!  
depreciation 折舊   b~BIz95   
direct cost 直接成本   m A7m  
direct labour 直接人工   LJVG~Yeo  
director 董事   >h+349  
discount 折扣   f+.T^e
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discount on purchase 進貨折扣   -VZR ujl  
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