[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。   |'1.ajxw  
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acceptance 承兌   ;akW i]  
account 賬戶   S*=^I2;  
accountant 會計員   .:f ao'  
accounting 會計   0?8>{!I  
accounting system 會計制度   :e=7=|@7  
accounts payable 應付賬款   |n)4APX\Q  
accounts receivable 應收賬款   $*G3'G2'iS  
accumulated profits 累積利益   MKvmzLh$)  
adjusting entry ?#123;整記錄   c5$DHT@N"  
adjustment ?#123;整   iAQ[;M3p  
administration expense 管理費用   u&1M(~Ub=  
advances 預付   D.:`]W|  
advertising expense 廣告費   ]T'8O`  
agency 代理   G#e]J;   
agent 代理人   gk6R#  
agreement 契約   +B " aUF  
allotments 分配數   (kB  
allowance 津貼   & ;.rPU  
amalgamation 合併   }dzVwP=  
amortization 攤銷   B G\)B  
amortized cost 應攤成本   fcEm:jEZ*  
annuities 年金   7Z`4Kdh .  
applied cost 已分配成本   gEsD7]o(=  
applied expense 已分配費用   ;"0bVs`.^e  
applied manufacturing expense 己分配製造費用   S$hxR  
apportioned charge 攤派費用   8 
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appreciation 漲價   gh*k\0  
article of association 公司章程   ]:D&kTc  
assessment 課稅   ^i#0aq2}  
assets 資產   ^|.T\  
attorney fee 律師費   1="]'!2Is  
audit 審計   Yb5@W/'  
auditor 審計員   l<uI-RX"  
average 平均數   YToG'#qs  
average cost 平均成本   W|@SXO)DY  
bad debt 壞賬   XrTc5V  
balance 餘額   d+v|&yN  
balance sheet 資產負債表   ,"`3N2!Y}  
bank account 銀行賬戶   jZqa+nG51  
bank balance 銀行結存   Cj3Xp~  
bank charge 銀行手續費   ;kZD>G
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bank deposit 銀行存款   @H$am  
bank discount 銀行貼現   5)S;R,  
bank draft 銀行匯票    dnC"`  
bank loan 銀行借款   hs;|,r  
bank overdraft 銀行透支    EH2):  
bankers acceptance 銀行承兌   > `eo0  
bankruptcy 破產   #UymD-yII  
bearer 持票人   =Xr{ Dg  
beneficiary 受益人   j -o  
bequest 遺產   )E=B;.FH  
bill 票據   B&X)bGx8  
bill of exchange 匯票   i:
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bill of lading 提單   rjc
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bills discounted 貼現票據   lY
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bills payable 應付票據   W%ix|R^2]  
bills receivable 應收票據   V?JmIor  
board of directors 董事會   8q9^  
bonds 債券   ( zm!_~1  
bonus 紅利   A ;`[
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book value 賬面價值   e[T3,2C  
bookkeeper 簿記員   "[["naa  
bookkeeping 簿記   `O3#/1+  
branch office general ledger 支店往來賬戶   ._x"b5C  
broker 經紀人   %1;Y`>  
brought down 接前   a MydeTCHi  
brought forward 接上頁   #oEtLb@O  
budget 預算   p +JOUW  
by-product 副產品   fy>3#`T-  
by-product sales 副產品銷售   <LBC
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capital 股本   MJe/ \  
capital income 資本收益   4xs>X7  
capital outlay 資本支出   mL}Wan  
capital stock 股本   H/x9w[\+[  
capital stock certificate 股票   C|FI4/-e  
carried down 移後   ]OKKR/:  
carried forward 移下頁   :X9;KoJl-V  
cash 現金   Gv)*[7  
cash account 現金賬戶   olo9YrHn  
cash in bank 存銀行現金   j yp.2c  
cash on delivery 交貨收款   2g)q (  
cash on hand 庫存現金   ct*~\C6Ze  
cash payment 現金支付   O&.gc p!  
cash purchase 現購   d<\
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cash sale 現沽   E(S$
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cashier 出?#123;員   96F+I!qC  
cashiers check 本票   !&KE">3Qu  
certificate of deposit 存款單折   !h1|B7N  
certificate of indebtedness 借據   '#lE
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certified check 保付支票   #CeWk$)m  
certified public accountant 會計師   :8)3t! A  
charges 費用   * e,8o2C$  
charge for remittances 匯水手續費   wjI D*s[  
charter 營業執照   |9CPT%A#  
chartered accountant 會計師   `o+J/nc  
chattles 動產   1?p:66WmR  
check 支票   `a7b,d  
che stub 支票存根   :Z;kMrU  
closed account 己結清賬戶   S
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closing 結算   Tt0]G_  
closing entries 結賬紀錄   IU}g[OCu  
closing stock 期末存貨   2F1Bz<  
closing the book 結賬   gfv?#mp  
columnar journal 多欄日記賬   'OYnLz`"6  
combination 聯合   0F 4%Xz  
commission 佣金    4%jSqT@  
commodity 商品   1G,'  
common stock 普通股   $*0XWrE  
company 公司   Rwmr[g  
compensation 賠償   n)]u|qq  
compound interest 複利   J72kjj&C  
consignee 承銷人   jvE&%|Ngw  
consignment 寄銷   kf",/?s2Z  
consignor 寄銷人   JHVesX  
consolidated balance sheet 合併資產負債表   Wzh#dO?7  
consolidated profit and loss account 合併損益表   a=^>A1=  
consolidation 合併   -S$Y0FDV  
construction cost 營建成本   /EM=!@ka  
construction revenue 營建收入   l(tMo7iPa  
contract 合同   G`jJKiC  
control account 統制賬戶   +^aM(4K\  
copyright 版權   x5W@zqj  
corporation 公司  
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cost 成本   2mvp|<"  
cost accounting 成本會計   |Tl2r,(+R  
cost of labour 勞工成本   M059"X="  
cost of production 生產成本   ~{yQsEU  
cost of manufacture 製造成本   `Yu4h+T  
cost of sales 銷貨成本   u@[JX1&3"n  
cost price 成本價格   6$$ku  
credit 貸方   z"@UNypc,  
credit note 收款通知單   f'M7x6
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creditor 債權人   y"0!7^  
crossed check 橫線支票   #J c)v0_  
current account 往來活期賬戶   !='&#@7u  
current asset 流動資產   ->YF</I  
current liability 流動負債   UazUr=|e  
current profit and loss 本期損益   u#34mg..  
debit 借方   bU"2D.k  
debt 債務   _/[(&}M  
debtor 債務人   )VR/a  
deed 契據   {{4Sgb  
deferred assets 遞延資產   Jp`qE  
deferred liabilities 遞延負債   Q pbzx/2h  
delivery 交貨   :.EVvuXI  
delivery expense 送貨費   :E9@9>3S  
delivery order 出貨單   )eSD5hOI)  
demand draft 即期匯票   K0?:?>*b#  
demand note 即期票據   M)CE% /P  
demurrage charge 延期費   6/thhP3`-  
deposit 存款   < G:G/  
deposit slip 存款單   7 S2QTRvH  
depreciation 折舊   Z\M8DZW8Y  
direct cost 直接成本   s3l:S T  
direct labour 直接人工   P "mD73a  
director 董事   +q3E>K9a  
discount 折扣   H#j Z'I  
discount on purchase 進貨折扣   zz+[]G+"2m  
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