[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。   !4f0VQI  
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acceptance 承兌   n^AQ!wC  
account 賬戶   ^l4=/=RR  
accountant 會計員   *g<D p2`  
accounting 會計   gOA  
accounting system 會計制度   4j'cXxo  
accounts payable 應付賬款   ~)JNevLZ  
accounts receivable 應收賬款   VY5/C;0^h  
accumulated profits 累積利益   >wpC45n)9N  
adjusting entry ?#123;整記錄   m*MfGj(  
adjustment ?#123;整   gz?]]-H  
administration expense 管理費用   lklMdsIdj  
advances 預付   ,5_Hen=PI  
advertising expense 廣告費   AVys`{*c  
agency 代理   S6r$n  
agent 代理人   ]HK|xO(  
agreement 契約   U]Vu8 $W  
allotments 分配數   ;U=RV&  
allowance 津貼   OXs-gC{b  
amalgamation 合併   Tc DkKa  
amortization 攤銷   Xk_xTzJ  
amortized cost 應攤成本   N{u4  
annuities 年金   VE<&0d<  
applied cost 已分配成本   0P<b
S?e<l  
applied expense 已分配費用   q7 ;TdQ  
applied manufacturing expense 己分配製造費用   pk*c ch#  
apportioned charge 攤派費用   w34& m  
appreciation 漲價   >t,BNsWB  
article of association 公司章程   G02(dj  
assessment 課稅   SJRiMR_F~  
assets 資產   RY(\
/W#$  
attorney fee 律師費   8T:|~%Sw  
audit 審計   Xq9n-;%zL  
auditor 審計員   ?]'Rz\70  
average 平均數   Jbud_.h9  
average cost 平均成本   3:f<cy   
bad debt 壞賬   @"9^U_Qf1z  
balance 餘額   1Y"[Qs]"mU  
balance sheet 資產負債表   Z)6gh{B08  
bank account 銀行賬戶   J1^6p*]GX  
bank balance 銀行結存   4|ryt4B  
bank charge 銀行手續費   lH6z
Z8rh  
bank deposit 銀行存款   d?RKobk  
bank discount 銀行貼現   w a!g/\  
bank draft 銀行匯票   uM\(#jZ  
bank loan 銀行借款   7T]}<aK<c[  
bank overdraft 銀行透支   8,BNs5  
bankers acceptance 銀行承兌   p4 #U:_  
bankruptcy 破產   V=pg9KR!T  
bearer 持票人   sD,[,6(  
beneficiary 受益人   Vj7(6'Hg  
bequest 遺產   h\k!X/  
bill 票據   <n iq*  
bill of exchange 匯票   NJG-~w  
bill of lading 提單   @aU%1h5W;l  
bills discounted 貼現票據   \$o!M1j  
bills payable 應付票據   IS`1}i$1%  
bills receivable 應收票據   }b-"[TDEF  
board of directors 董事會   OTA@4~{C  
bonds 債券   ]VifDFL
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bonus 紅利   ;?>xuC$  
book value 賬面價值   fLj#+h-!  
bookkeeper 簿記員   }JXAG/<  
bookkeeping 簿記   }[P1Va[!  
branch office general ledger 支店往來賬戶   fZ2>%IxG}  
broker 經紀人   yIBT*,4  
brought down 接前   2f8fA'|O  
brought forward 接上頁   / vI sX3v  
budget 預算   Y%v?ROql  
by-product 副產品   *]Nd I  
by-product sales 副產品銷售   - Dm/7Sxd`  
capital 股本   G3HmLz  
capital income 資本收益   uV r6tb1  
capital outlay 資本支出   D Gl_SMJb  
capital stock 股本   uFDJRQJ<  
capital stock certificate 股票   6b9 oSY-8  
carried down 移後   T6[];|%W  
carried forward 移下頁   <StyO[  
cash 現金   b !FX]d1~k  
cash account 現金賬戶   wu5]S)?*  
cash in bank 存銀行現金   xEN ""*Q  
cash on delivery 交貨收款   qJ=4HlLno  
cash on hand 庫存現金   EQDsbG0x  
cash payment 現金支付   =W(mZ#*vdY  
cash purchase 現購   zQJ9V\0  
cash sale 現沽   ]iewukB4  
cashier 出?#123;員   v\>!J?  
cashiers check 本票   UPs*{m  
certificate of deposit 存款單折   !424K-nW  
certificate of indebtedness 借據   ?\MvAG7Y  
certified check 保付支票   lwEJ)Bv  
certified public accountant 會計師   jm1f,=R  
charges 費用   q@K;u[zF
K  
charge for remittances 匯水手續費   8X":,s!  
charter 營業執照   %xtTh]s  
chartered accountant 會計師   \_pP:e  
chattles 動產   8W$uw~|dw  
check 支票   }D_h*9  
che stub 支票存根   uGIA4CUm  
closed account 己結清賬戶   "'us.t.  
closing 結算   %N#8D<ULd  
closing entries 結賬紀錄   !|hxr#q=4  
closing stock 期末存貨   [5 Mt,skC:  
closing the book 結賬  
j(4BMk  
columnar journal 多欄日記賬   H79XP.TtE  
combination 聯合   ' ,L>UIXw  
commission 佣金   km1{Oh  
commodity 商品   q<mDs$^K  
common stock 普通股   ]J;pUH+u  
company 公司   X~ n=U4s}O  
compensation 賠償   J%d\ 7  
compound interest 複利   vzl+0"  
consignee 承銷人   _5'OQ'P2  
consignment 寄銷   h#Cq-^D#~  
consignor 寄銷人   CL{R.OA  
consolidated balance sheet 合併資產負債表   qgd#BJ=  
consolidated profit and loss account 合併損益表   W]kh?+SZ  
consolidation 合併   8&g|iG  
construction cost 營建成本   tZlz0BY!  
construction revenue 營建收入   H)&6I
33`  
contract 合同   [)V&$~xW  
control account 統制賬戶   UxI0Of&:  
copyright 版權   &z[39Q{~  
corporation 公司   Q2sX7 cE  
cost 成本   G}1?lO_d`  
cost accounting 成本會計   Fm(~Vt;%u  
cost of labour 勞工成本   .v<c_~y  
cost of production 生產成本   aBk~/  
cost of manufacture 製造成本   CR*R'KX D%  
cost of sales 銷貨成本   //63?s+  
cost price 成本價格   N1r
Bpt  
credit 貸方   MW|Qop[  
credit note 收款通知單   Ws'OJ1  
creditor 債權人   F(*~[*Ff  
crossed check 橫線支票   7Io]2)V  
current account 往來活期賬戶   16"eyt>  
current asset 流動資產   Lc ,te1  
current liability 流動負債   }HB)%C50.  
current profit and loss 本期損益   yi`Z(j;
 
debit 借方   `p`)D6  
debt 債務   s)B
mi  
debtor 債務人   u^H:z0  
deed 契據   e%#(:L  
deferred assets 遞延資產   b~?FV>gl  
deferred liabilities 遞延負債   19a/E 1  
delivery 交貨   C'x?riJ/  
delivery expense 送貨費   {=Y%=^!s  
delivery order 出貨單   iHy=92/Ww  
demand draft 即期匯票   k$`~,LJp  
demand note 即期票據   Bw2-4K\"kc  
demurrage charge 延期費   ]O Nf;RH  
deposit 存款   UN{_f)E?  
deposit slip 存款單   U X)k;h  
depreciation 折舊   b e[KNrO  
direct cost 直接成本   QI*Y7R~<  
direct labour 直接人工   IV$pA`|V  
director 董事   .{+<o  
discount 折扣   # Vz9j  
discount on purchase 進貨折扣   EVc Ees  
   gf/$M[H!