[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。   '/kSUvd  
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acceptance 承兌   stz1e dP  
account 賬戶   MNOT<(  
accountant 會計員   u1O?
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accounting 會計   g?!vRid@S  
accounting system 會計制度   XX",&cp02V  
accounts payable 應付賬款   &GcWv+p  
accounts receivable 應收賬款   >I Aw Nr  
accumulated profits 累積利益   w1EYX e  
adjusting entry ?#123;整記錄   GQoaBO.  
adjustment ?#123;整   /|Za[
 
administration expense 管理費用   &*RJh'o|N(  
advances 預付   ncf=S(G+  
advertising expense 廣告費   j8nG Gx  
agency 代理   0PD]#.
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agent 代理人   HJ]\VP9Zb  
agreement 契約   y% =n
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allotments 分配數   g PogV(
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allowance 津貼   fD#
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amalgamation 合併   utKtxLX"  
amortization 攤銷   .P.TqT@)r  
amortized cost 應攤成本   4]RGLN  
annuities 年金   u&1n~t`  
applied cost 已分配成本   l~Je]Qt  
applied expense 已分配費用   I{AteL  
applied manufacturing expense 己分配製造費用   \2)a.2mAz  
apportioned charge 攤派費用   >up'`K,  
appreciation 漲價   [_Y\TdR  
article of association 公司章程   VYI%U'9Q  
assessment 課稅   @$z/=gsy  
assets 資產   ]0.? 1se  
attorney fee 律師費   {;]:}nA  
audit 審計   pzmm cjEC  
auditor 審計員   \^vf`-uG  
average 平均數   U8kH'OD  
average cost 平均成本   Fy5xIRyI\F  
bad debt 壞賬   ww82)m8  
balance 餘額   Px5ArSS  
balance sheet 資產負債表   fg"@qE-;  
bank account 銀行賬戶   '$*d:1  
bank balance 銀行結存   P|Y BCH  
bank charge 銀行手續費   y^_'g2H  
bank deposit 銀行存款   a
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bank discount 銀行貼現   EU.vw0}u8  
bank draft 銀行匯票   _;",7bT80  
bank loan 銀行借款   2 |w;4  
bank overdraft 銀行透支  
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bankers acceptance 銀行承兌   R4GmUCKB=  
bankruptcy 破產   o-2FGM`*VB  
bearer 持票人   %Uybp  
beneficiary 受益人   N#'+p5|>  
bequest 遺產   Y ::\;s
 
bill 票據   U;o[>{L   
bill of exchange 匯票   Yf >SV #  
bill of lading 提單   DG
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bills discounted 貼現票據   :#v8K;C  
bills payable 應付票據   VQF!|*#  
bills receivable 應收票據   I`w1IIY?m  
board of directors 董事會   {ve86 POY  
bonds 債券   d)`XG cx{=  
bonus 紅利   4&;.>{:;  
book value 賬面價值   4mSL*1j  
bookkeeper 簿記員   sL|lfc'bB  
bookkeeping 簿記   hM\<1D CKG  
branch office general ledger 支店往來賬戶   dP[l$/  
broker 經紀人   Cr|v3Y#h'  
brought down 接前   q/-8sO}q  
brought forward 接上頁   ;mH1J'.(a  
budget 預算   e_s9E{(  
by-product 副產品   0:UK)t)3I  
by-product sales 副產品銷售   i
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capital 股本   +N1oOcPC>C  
capital income 資本收益   5\1Z"?  
capital outlay 資本支出   N+)4]ir>  
capital stock 股本   (v(!l=3  
capital stock certificate 股票   &P{  
carried down 移後   *m:
h0[[J  
carried forward 移下頁   &RP!9{F<  
cash 現金   Q>f^*FyOw<  
cash account 現金賬戶   > ^fY`x,  
cash in bank 存銀行現金   ?T-6|vZA  
cash on delivery 交貨收款   Icf 4OAx  
cash on hand 庫存現金   bHE'R!*  
cash payment 現金支付   c7T9kV8hS  
cash purchase 現購   0/P!rH9  
cash sale 現沽   <cG .V|B  
cashier 出?#123;員   SvC|"-[mJ  
cashiers check 本票   g/,fjM_  
certificate of deposit 存款單折   <e"O`*ZJ  
certificate of indebtedness 借據   Kd^{~Wlz&z  
certified check 保付支票   B%!z7AT  
certified public accountant 會計師   B;tU+36nM  
charges 費用   yZ3/Ia>,  
charge for remittances 匯水手續費   r *]0PQ{?  
charter 營業執照   f'aQ T  
chartered accountant 會計師   iJ_`ZM.w  
chattles 動產   
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check 支票   CBdSgHA3>  
che stub 支票存根   i$[wgvJIV  
closed account 己結清賬戶   rm2"pfs  
closing 結算   $@d`Kz;  
closing entries 結賬紀錄   qQN&uBQ[  
closing stock 期末存貨   dq~p]h~,H  
closing the book 結賬   RL/~E xYC  
columnar journal 多欄日記賬   ;hR!j!3}  
combination 聯合   F^bC!;~x  
commission 佣金   E 5}T_~-{  
commodity 商品   b $x<7l5C  
common stock 普通股   X&DuX %x0  
company 公司   pv039~Sud  
compensation 賠償   UN_f2  
compound interest 複利   QxvxeK!Y  
consignee 承銷人   ~a m]G0  
consignment 寄銷   i.2O~30ST  
consignor 寄銷人   VaZ+T E  
consolidated balance sheet 合併資產負債表   hKjvD.6]%  
consolidated profit and loss account 合併損益表   U~Aw=h5SD  
consolidation 合併   K
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construction cost 營建成本   NWPL18*C  
construction revenue 營建收入   Ga~N7  
contract 合同   x-+[gNc 6  
control account 統制賬戶   ],Wh]q  
copyright 版權   jzV*V<  
corporation 公司   !OM9aITv[  
cost 成本   9x.vz  
cost accounting 成本會計   9oS\{[x.  
cost of labour 勞工成本   bT-(lIU  
cost of production 生產成本   T_Q/KhLU  
cost of manufacture 製造成本   lqAU5K{wQ  
cost of sales 銷貨成本   !e6;@*  
cost price 成本價格   k\_>/)g  
credit 貸方   k6rX/ocu  
credit note 收款通知單   @va{&i`%A7  
creditor 債權人   gVCkj!{  
crossed check 橫線支票   >JS\H6  
current account 往來活期賬戶   wE3^6  
current asset 流動資產   *{tn/ro6a  
current liability 流動負債   M]!\X6<_  
current profit and loss 本期損益   ;&e5.K+.Z  
debit 借方   4
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debt 債務   &5/`6-K  
debtor 債務人   TveCy&  
deed 契據   N'Va&"&73>  
deferred assets 遞延資產   "[@-p  
deferred liabilities 遞延負債   n|NI]Qi*  
delivery 交貨   KL*ZPKG  
delivery expense 送貨費  
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delivery order 出貨單   O]w&uim  
demand draft 即期匯票   CU6rw+Vax  
demand note 即期票據   `d6 {Tli  
demurrage charge 延期費   z_!P0`  
deposit 存款   srx`" :  
deposit slip 存款單   7^Uv1ezDR  
depreciation 折舊   }r`!p5\$K0  
direct cost 直接成本   Svn|vH  
direct labour 直接人工   \l_ RyMi  
director 董事   $;7?w-.  
discount 折扣   T2Cdw\  
discount on purchase 進貨折扣   B:ddlxT$  
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