[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。   zp>q$e40  
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acceptance 承兌   \3(d$_:b  
account 賬戶   0"$Ui#r`  
accountant 會計員   \w{x-}  
accounting 會計   WR=e$;  
accounting system 會計制度   |?0Cm|?  
accounts payable 應付賬款  
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accounts receivable 應收賬款   M@S6V7  
accumulated profits 累積利益   8 M3Q8&  
adjusting entry ?#123;整記錄   ?fDF Rms  
adjustment ?#123;整   Y9ueE+6  
administration expense 管理費用   j"*Z S'0  
advances 預付   `/JJ\`Pu  
advertising expense 廣告費   |D%i3@P&ZR  
agency 代理   Tm@d;O'E1  
agent 代理人   FMB\$(g  
agreement 契約   KK`P<^8J  
allotments 分配數   k2l(!0o|;  
allowance 津貼   =Nwm hV  
amalgamation 合併   %iY-}uhO  
amortization 攤銷   ^HumyDD6  
amortized cost 應攤成本   #Yi,EwD  
annuities 年金   t0p^0   
applied cost 已分配成本   ?V%x94B  
applied expense 已分配費用   a0OH  
applied manufacturing expense 己分配製造費用   =1f
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apportioned charge 攤派費用   9:CJl6~N)#  
appreciation 漲價   a02;Zl  
article of association 公司章程   )s(J8J[b*L  
assessment 課稅   )nyud$9w'  
assets 資產   8SK}#44Xz  
attorney fee 律師費   O/$pT%D1x  
audit 審計   rxjMCMF  
auditor 審計員   9*2A}dH  
average 平均數   (L_txd4  
average cost 平均成本   {`BC$V  
bad debt 壞賬   qYc]Y9fi  
balance 餘額   "TA r\;[  
balance sheet 資產負債表   :)X?ML?  
bank account 銀行賬戶   LJDX6]4n  
bank balance 銀行結存   Ath^UKO"  
bank charge 銀行手續費   1tU}}l  
bank deposit 銀行存款   g nJe!E  
bank discount 銀行貼現   A"FlH:
Pn  
bank draft 銀行匯票   8P.UB{QNe  
bank loan 銀行借款   T (]  
bank overdraft 銀行透支   :ak D
 
bankers acceptance 銀行承兌   lG,/tMy  
bankruptcy 破產   'Cs D[<  
bearer 持票人   r 11:T3  
beneficiary 受益人   'm9f:iTr  
bequest 遺產   kVE% "  
bill 票據   *`[dC,+`.  
bill of exchange 匯票   .j:[R
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bill of lading 提單   u}hQF$a"  
bills discounted 貼現票據   a@Tn_y X  
bills payable 應付票據   {@1.2AWg  
bills receivable 應收票據   iJuh1+6:c9  
board of directors 董事會   |BhfW O8p  
bonds 債券   |\"vHt?@G  
bonus 紅利   >lQ&^9EI%  
book value 賬面價值   8v"tOa4D7  
bookkeeper 簿記員   }C.M4{a\  
bookkeeping 簿記   |2(z<b&y=  
branch office general ledger 支店往來賬戶   3/mVdU?U  
broker 經紀人   mz;S*ONlV  
brought down 接前   Fv=7~6~  
brought forward 接上頁   + c#:;&Gs  
budget 預算   :D6"h[
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by-product 副產品   _,(]T&j #2  
by-product sales 副產品銷售   awN{F6@ZE  
capital 股本   @=q,,t$r  
capital income 資本收益   pZp|F   
capital outlay 資本支出   Bt4 X  
capital stock 股本   4$J:A~2H]  
capital stock certificate 股票   ysD@yM,  
carried down 移後   jca7Cx`sm  
carried forward 移下頁   WV_y@H_  
cash 現金   p% ESp&  
cash account 現金賬戶   4&;.>{:;  
cash in bank 存銀行現金   }yCJ#}  
cash on delivery 交貨收款   i|+ EC_^<  
cash on hand 庫存現金   H S/1z  
cash payment 現金支付   zq-"jpZG  
cash purchase 現購   %:oyHlz%  
cash sale 現沽   jXq~ x"(  
cashier 出?#123;員   |j53'>N[  
cashiers check 本票   ]^MOFzSz~  
certificate of deposit 存款單折   *f|9A/*B3  
certificate of indebtedness 借據   i
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certified check 保付支票   x \B!0"~  
certified public accountant 會計師   4} uX[~e&  
charges 費用   9k=-8@G9  
charge for remittances 匯水手續費   flp< QT  
charter 營業執照   2f(5C*~  
chartered accountant 會計師   /'?Fz*b  
chattles 動產   ;m$F~!Y  
check 支票   ]z`Y'wSxd  
che stub 支票存根   !PUbaF-.6  
closed account 己結清賬戶   R< @o]p  
closing 結算   ?P4@U9i  
closing entries 結賬紀錄   6He
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closing stock 期末存貨   6#VG,'e3  
closing the book 結賬   
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columnar journal 多欄日記賬   $,"{g <*k;  
combination 聯合  
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commission 佣金   P lJl#-BO  
commodity 商品   |VMc,_D  
common stock 普通股   ^ a%U *>P  
company 公司   opTDW)  
compensation 賠償   FSv')`}  
compound interest 複利   :Z(?Ct&8  
consignee 承銷人   9],;i7c  
consignment 寄銷   =$601r  
consignor 寄銷人   h+F@apUS  
consolidated balance sheet 合併資產負債表   ;;'b;,/  
consolidated profit and loss account 合併損益表   :/fG %e  
consolidation 合併   -e7|DXj  
construction cost 營建成本   7 y}b (q=  
construction revenue 營建收入   W Da;wt  
contract 合同   %98F>wl  
control account 統制賬戶   ,GEMc a,`  
copyright 版權   pj>b6^TI6C  
corporation 公司  
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cost 成本   ;
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cost accounting 成本會計   |`T3H5X>  
cost of labour 勞工成本   :0>wm@qCQ  
cost of production 生產成本   Ib.`2@o&  
cost of manufacture 製造成本   en>d T  
cost of sales 銷貨成本   VpSk.WY/ e  
cost price 成本價格   G3&ES3L  
credit 貸方   j{N;2#.u  
credit note 收款通知單    !J!zi  
creditor 債權人   c.jq?
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crossed check 橫線支票   o>#<c @  
current account 往來活期賬戶   ?TLEZlB2"  
current asset 流動資產   adtK$@Yeg  
current liability 流動負債   WmLl.Vv=  
current profit and loss 本期損益   , RfU1R  
debit 借方   KTxdZt  
debt 債務   dj4 g  
debtor 債務人   Y9~;6fg  
deed 契據   ,pir,Eozg  
deferred assets 遞延資產   m>2b %GTh  
deferred liabilities 遞延負債   D4'"GaCv  
delivery 交貨   w=\Lw+X  
delivery expense 送貨費   Malt7M  
delivery order 出貨單   AWCzu5ve  
demand draft 即期匯票   kH* l83  
demand note 即期票據   I2("p.+R  
demurrage charge 延期費   =BY)>0?z  
deposit 存款   J]ivIQ  
deposit slip 存款單   AC3K*)`E  
depreciation 折舊   f]"][!e!,  
direct cost 直接成本   Taxi79cH  
direct labour 直接人工   D.)$\Caq  
director 董事   G;615p1  
discount 折扣   #G{}Rd|!  
discount on purchase 進貨折扣   =]oBBokV  
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