[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。   xZQg'IT  
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acceptance 承兌   7G\\{  
account 賬戶   tX@_fYb  
accountant 會計員   n[]tXrhU  
accounting 會計   MH{GR)ng:9  
accounting system 會計制度   Q<KvBgmT  
accounts payable 應付賬款   PC[c/CoD  
accounts receivable 應收賬款   98WZ){+,m  
accumulated profits 累積利益   VH(S=G5Yb  
adjusting entry ?#123;整記錄   W ]Nv33i [  
adjustment ?#123;整   ;}1xn3THCn  
administration expense 管理費用   -,+q# F  
advances 預付  
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advertising expense 廣告費   )*Q-.Je/U  
agency 代理   "7v@Rye  
agent 代理人   *=wYuJ#  
agreement 契約   nIoPC[%_  
allotments 分配數   :J:,m  
allowance 津貼   GD:4"$)[o  
amalgamation 合併   +{/*z  
amortization 攤銷   :LQ5u[g$\  
amortized cost 應攤成本   CXO2N1~(J  
annuities 年金   8Y_ol#\L  
applied cost 已分配成本   lr{?"tl_  
applied expense 已分配費用   .%^]9/4  
applied manufacturing expense 己分配製造費用   :pF_GkG  
apportioned charge 攤派費用   ph_4q@  
appreciation 漲價   hBFP1u/E'  
article of association 公司章程   \igmv]G%  
assessment 課稅   wo3wtx  
assets 資產   Q\WC+,
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attorney fee 律師費   jU3Z*Z)zN  
audit 審計    %<\6TZr  
auditor 審計員   2Y>~k{AN%  
average 平均數   0q
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average cost 平均成本   r)1'eP
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bad debt 壞賬   oXDN+4ge  
balance 餘額   Y)$ ;Ax-D  
balance sheet 資產負債表   Ezi-VGjr]  
bank account 銀行賬戶   (C\hVy2X?N  
bank balance 銀行結存   %rF?dvb;?  
bank charge 銀行手續費   Hsihytdj  
bank deposit 銀行存款   \2(SB
  
bank discount 銀行貼現   }->.k/vc  
bank draft 銀行匯票   b.@P%`@a.  
bank loan 銀行借款   Ht-t1q  
bank overdraft 銀行透支   0V{(Ru.O  
bankers acceptance 銀行承兌   2<][%> '  
bankruptcy 破產   `D": Q=:  
bearer 持票人   .!6>oL/iF  
beneficiary 受益人   h@@nR(<i  
bequest 遺產   Sje wuIi1  
bill 票據   
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bill of exchange 匯票   uu/+.9  
bill of lading 提單   8srBHslI  
bills discounted 貼現票據   5|I[>Su  
bills payable 應付票據   iajX~kv  
bills receivable 應收票據   xy<`#   
board of directors 董事會   $Y9jrR'w  
bonds 債券   >^OC{~Az  
bonus 紅利   V=X:=  
book value 賬面價值   LFZiPu  
bookkeeper 簿記員   }HG#s4  
bookkeeping 簿記   2~*Ez!.3  
branch office general ledger 支店往來賬戶   SR8qt z/V  
broker 經紀人   tdEnk.O  
brought down 接前   F*Z=<]<+  
brought forward 接上頁   N,J9Wu ZJ\  
budget 預算   2iU7 0(H  
by-product 副產品   a2f^x@0k  
by-product sales 副產品銷售   WnHUE  
capital 股本   S#b-awk  
capital income 資本收益   >F@qpjoQE  
capital outlay 資本支出   5I,gBT|B  
capital stock 股本   enTW0U}  
capital stock certificate 股票   { Rear2  
carried down 移後   Ka|eFprS  
carried forward 移下頁   7P B)'Wl"6  
cash 現金   IF +i3#$  
cash account 現金賬戶   20TCG0%x  
cash in bank 存銀行現金   /oL;YIoQX  
cash on delivery 交貨收款   }%-t+Tf,  
cash on hand 庫存現金   X]y)ZF26  
cash payment 現金支付   $fpq 3  
cash purchase 現購   tURc bwV  
cash sale 現沽   LrCk*@  
cashier 出?#123;員   $ 3d}"D  
cashiers check 本票   nq19Q)  
certificate of deposit 存款單折   #Ch;0UvFF  
certificate of indebtedness 借據   FkqQf8HB  
certified check 保付支票   zD)pF1,7:8  
certified public accountant 會計師   #RMI&[M  
charges 費用   Vi] c%*k  
charge for remittances 匯水手續費   a1.|X i'/z  
charter 營業執照   `T2<<<  
chartered accountant 會計師   tQ~WEC  
chattles 動產   gFPi7 o1  
check 支票   RkuuogZ  
che stub 支票存根   8seBT;S  
closed account 己結清賬戶   .la&P,j_L  
closing 結算   o\
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closing entries 結賬紀錄   A K/z6XGy  
closing stock 期末存貨   8yWoPm<A  
closing the book 結賬   w# *1/N  
columnar journal 多欄日記賬   ;U`X 6d  
combination 聯合   <8#ObdY!  
commission 佣金   l+wc'=]  
commodity 商品   S:8OQI  
common stock 普通股   3_`szl-  
company 公司   1# t6`N]?V  
compensation 賠償   &*&?0ov^"  
compound interest 複利   S)A'Y]2X  
consignee 承銷人   #)`A7 $/,  
consignment 寄銷   RiO="tX'  
consignor 寄銷人   E4D (,s  
consolidated balance sheet 合併資產負債表   @-#T5?  
consolidated profit and loss account 合併損益表   plV7+?G  
consolidation 合併   [rreFSy#@  
construction cost 營建成本   N8!TZ~1$  
construction revenue 營建收入   o0pT6N)  
contract 合同   }'=h4yI  
control account 統制賬戶   g6sjc,`  
copyright 版權   M;Wha;%E"  
corporation 公司   i_F$&?)  
cost 成本   {BO
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cost accounting 成本會計   GI
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cost of labour 勞工成本   xq!IbVV/h  
cost of production 生產成本   >!9h6BoGV  
cost of manufacture 製造成本   kDB iBNdB  
cost of sales 銷貨成本   sg'NBAo"  
cost price 成本價格   rwpgBl
 
credit 貸方   y~F<9;$=  
credit note 收款通知單   ., :uZyG  
creditor 債權人   TRKgBK$,  
crossed check 橫線支票   )Hf~d=GG  
current account 往來活期賬戶   vN{-?  
current asset 流動資產   T 4|jz<iK]  
current liability 流動負債   (Q-I8Y8l8  
current profit and loss 本期損益   *(*+`qZL{(  
debit 借方   16@);Ot  
debt 債務   bj"z8kP  
debtor 債務人   g]`bnZ7  
deed 契據   kd;'}x=5yP  
deferred assets 遞延資產   XLTD;[
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deferred liabilities 遞延負債   c6b0*!D"}  
delivery 交貨   gKL1c{BV  
delivery expense 送貨費   @+^c"=d1S  
delivery order 出貨單   H/+{e,SW"  
demand draft 即期匯票   74zSP/G
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demand note 即期票據   \]Z&P,}w  
demurrage charge 延期費   p\U*;'hv  
deposit 存款   w{'2q^>6*  
deposit slip 存款單   bZ#X9fT  
depreciation 折舊   viuiqs5[Bi  
direct cost 直接成本   =ef1XQ{i*  
direct labour 直接人工   }f}IA\8]  
director 董事   i
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discount 折扣   $o^e:Y, a  
discount on purchase 進貨折扣   VjTe4$ *  
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