[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。   ,!dVhG#  
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acceptance 承兌   ),J6:O
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account 賬戶   _%G;^ b  
accountant 會計員   q.VZP  
accounting 會計   hc*tQ2
 
accounting system 會計制度   _ B0C]u3D  
accounts payable 應付賬款   I,W`s  
accounts receivable 應收賬款   qSt\ 6~  
accumulated profits 累積利益   SP"t2LTP  
adjusting entry ?#123;整記錄   >i"WKd=  
adjustment ?#123;整   B#r"|x #[  
administration expense 管理費用   f7/M_sx  
advances 預付   35JVF*z  
advertising expense 廣告費   F^.~37=@  
agency 代理   HCT+.n6  
agent 代理人   c#-*]6x  
agreement 契約   &v#pS!UOj  
allotments 分配數   L7[f-cK2:  
allowance 津貼   fp}5QUm-  
amalgamation 合併   w=FU:q/  
amortization 攤銷   '<$*N  
amortized cost 應攤成本   /ke[nr  
annuities 年金   wxJo
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applied cost 已分配成本   8[;AFm?,`  
applied expense 已分配費用   {YG qa$+\  
applied manufacturing expense 己分配製造費用   3&6sQ-}*  
apportioned charge 攤派費用   rl,i,1t  
appreciation 漲價   3L36 2  
article of association 公司章程   9_O6Sl  
assessment 課稅   />wE[`  
assets 資產   (8~D^N6Z  
attorney fee 律師費   W ",yq|  
audit 審計   \-SC-c  
auditor 審計員   ZW4$Ks2]Y  
average 平均數   dQ_h
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average cost 平均成本   WIabQ_fX  
bad debt 壞賬   iBwM]Eyv.  
balance 餘額   hj}PL  
balance sheet 資產負債表   V|~o`(]  
bank account 銀行賬戶   ^B1$| C D,  
bank balance 銀行結存   gJ~CD1`O  
bank charge 銀行手續費   v#EFklOP  
bank deposit 銀行存款   r
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bank discount 銀行貼現   Ckc5;:b&m  
bank draft 銀行匯票   [^W +^3V   
bank loan 銀行借款   'uF75C  
bank overdraft 銀行透支   T;]Ob3(BpW  
bankers acceptance 銀行承兌   \ AIFIy  
bankruptcy 破產   b +Z/nfS  
bearer 持票人   ;2$0j1>  
beneficiary 受益人   ra2{8 x  
bequest 遺產   F]fXS-@ c  
bill 票據   [] el 4.J,  
bill of exchange 匯票   mZG n:f}=  
bill of lading 提單   )x~/
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bills discounted 貼現票據   m2P&DdN[  
bills payable 應付票據   mT #A?C2  
bills receivable 應收票據   Fy
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board of directors 董事會   r`\@Fv,&#  
bonds 債券   56
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bonus 紅利   x4(8 =&Z  
book value 賬面價值   *(qj!U43  
bookkeeper 簿記員   RB6Q>3g  
bookkeeping 簿記   yZN~
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branch office general ledger 支店往來賬戶   F`GXho[  
broker 經紀人   4H NaE{O4  
brought down 接前   hiEYIx  
brought forward 接上頁   3@:O1i  
budget 預算   &er,Wyc(  
by-product 副產品   81C;D`!K  
by-product sales 副產品銷售   CO9PQ`9+  
capital 股本   -+M360  
capital income 資本收益   JPHM+3v  
capital outlay 資本支出   (G/(w%#7_  
capital stock 股本   Nukyvse  
capital stock certificate 股票   qWx{eRp d  
carried down 移後   .6C6ZUB;  
carried forward 移下頁   T "hjL  
cash 現金   bWSc&/9y  
cash account 現金賬戶   vCNq2l^CW  
cash in bank 存銀行現金   s 0_*^cZ  
cash on delivery 交貨收款   !XM<`H/  
cash on hand 庫存現金   z>\l%_w  
cash payment 現金支付   ~)n[Vf  
cash purchase 現購   'MBXk2?b  
cash sale 現沽   Pouo# 5  
cashier 出?#123;員   q"6$#o{~U  
cashiers check 本票   %-$BtR2@o  
certificate of deposit 存款單折   i]J.WFu  
certificate of indebtedness 借據   ^G2M4+W|  
certified check 保付支票   3%Eu$|B  
certified public accountant 會計師   `<g6^P  
charges 費用    dpK-  
charge for remittances 匯水手續費   tv
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charter 營業執照   e!o\AB%d  
chartered accountant 會計師   j S[#R_  
chattles 動產   <QO1Yg7}  
check 支票   ;]b4O4C\  
che stub 支票存根   Bs `{qmbC  
closed account 己結清賬戶   wy .96  
closing 結算   TUz4-Pd  
closing entries 結賬紀錄   4<Nd5T  
closing stock 期末存貨   #"lb9._M  
closing the book 結賬   &3;"$P  
columnar journal 多欄日記賬   !h|,wq]k  
combination 聯合   %P M#gnt@  
commission 佣金   G;iH.rCH  
commodity 商品   8|<</v8i  
common stock 普通股   w-2#CX8jY  
company 公司   ExSM=  
compensation 賠償   /CMgWGI  
compound interest 複利   qp/1t C`  
consignee 承銷人   F_9 4k  
consignment 寄銷   _hJdC|/   
consignor 寄銷人   %p$XK(6  
consolidated balance sheet 合併資產負債表   ?o$t{AQ  
consolidated profit and loss account 合併損益表   X 6tJ  
consolidation 合併   *9uNM@7&0  
construction cost 營建成本   M:/(~X{?  
construction revenue 營建收入   C:}1r  
contract 合同   ]1XtV<  
control account 統制賬戶   f6yj\qq]  
copyright 版權   <
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corporation 公司   KvEv0L<ky  
cost 成本   iw=e"6 V  
cost accounting 成本會計   
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cost of labour 勞工成本   IW&*3I<K  
cost of production 生產成本   (,jsZ!sl  
cost of manufacture 製造成本   D)?%kNeA  
cost of sales 銷貨成本   8Iu6r}k?~`  
cost price 成本價格   @TD=or .&  
credit 貸方   oA@M =  
credit note 收款通知單   ?upd  
creditor 債權人   ?jUgDwc(w  
crossed check 橫線支票   4v |i\V>M  
current account 往來活期賬戶   li v=q  
current asset 流動資產   -j]c(Q MA]  
current liability 流動負債   ~ tyqvHC  
current profit and loss 本期損益   wpt$bqs|1  
debit 借方   IN<nZ?D #  
debt 債務   8/(}Wet  
debtor 債務人   ZJU %&@  
deed 契據   {U$XHG  
deferred assets 遞延資產   pfHjs3A=  
deferred liabilities 遞延負債   x{
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delivery 交貨   J`)/\9'&&  
delivery expense 送貨費   G+Z ,ic  
delivery order 出貨單   G4*&9Wo  
demand draft 即期匯票   v%AepK&  
demand note 即期票據   bf+C=A)s0  
demurrage charge 延期費   E:B"!Y6  
deposit 存款   gaz",kK<  
deposit slip 存款單   )^ZC'[93  
depreciation 折舊   a>W++8t1 ;  
direct cost 直接成本   *]NfT}}  
direct labour 直接人工   W_E^+Wl@  
director 董事   9 @ <  
discount 折扣   @vyEN.K%mm  
discount on purchase 進貨折扣   !reOYt|  
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