[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。   @?*26}qp  
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acceptance 承兌   :(A]Bm3  
account 賬戶   &{y-}[~  
accountant 會計員   v.\1-Q?  
accounting 會計   ^N`ar9Db  
accounting system 會計制度   T\8|Q@  
accounts payable 應付賬款   vYmRW-1Zxq  
accounts receivable 應收賬款   "z< =S  
accumulated profits 累積利益   XkuNLs4  
adjusting entry ?#123;整記錄   Lc+wS@  
adjustment ?#123;整   )"A+T&  
administration expense 管理費用   @?G.6r~  
advances 預付   ![U|2x  
advertising expense 廣告費   3HFsR)  
agency 代理   lXW.G  
agent 代理人   vlm&)DIt  
agreement 契約   }# 'O b  
allotments 分配數   mWUQF"q8  
allowance 津貼   :%xiH%C>  
amalgamation 合併   GJ ZT ~  
amortization 攤銷   Bz9!a
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amortized cost 應攤成本   9dJARSUuF  
annuities 年金   ~naL1o_FZ  
applied cost 已分配成本   ?o),F^ir  
applied expense 已分配費用   LJfd{R1y+  
applied manufacturing expense 己分配製造費用   ~e ]83?  
apportioned charge 攤派費用   EmVE<kY.  
appreciation 漲價   kVy%y"/  
article of association 公司章程   5R/k -h^`  
assessment 課稅   (6 >8Dt 9[  
assets 資產   z[}[:H8  
attorney fee 律師費   rC[* x}  
audit 審計   [[Qu|?KEa  
auditor 審計員   [$;6LFs
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average 平均數   Ngi$y>{Sq  
average cost 平均成本   p_)V@7  
bad debt 壞賬   mcpM<vY/H  
balance 餘額   m:)v>vu  
balance sheet 資產負債表   ,g6w2y7 ]  
bank account 銀行賬戶   ; R&wr_%  
bank balance 銀行結存   Qg<_te)\  
bank charge 銀行手續費   xuv%mjQ  
bank deposit 銀行存款   ,N?~je.  
bank discount 銀行貼現   M@E*_U!U  
bank draft 銀行匯票   +0;6
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bank loan 銀行借款   lBgf ' b3$  
bank overdraft 銀行透支   # 0dN!l;  
bankers acceptance 銀行承兌   Vqb4 MWW  
bankruptcy 破產   MU<Y,
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bearer 持票人   1ePZs$   
beneficiary 受益人   b{b2L.  
bequest 遺產   7Xw;TA  
bill 票據   (w-z~#<  
bill of exchange 匯票   S c_*L<$  
bill of lading 提單   (XX6M[M8  
bills discounted 貼現票據   QDF1$,s4i  
bills payable 應付票據   !\z :S?V  
bills receivable 應收票據   m5v9: 5{  
board of directors 董事會   fOdkzD,  
bonds 債券   Gvb>M=9  
bonus 紅利   -shS?kV  
book value 賬面價值   *[wy- fu  
bookkeeper 簿記員   o6'I%Gs  
bookkeeping 簿記   gG>1  
branch office general ledger 支店往來賬戶   A{bt
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broker 經紀人   <_dyUiT$J  
brought down 接前   {W)Kz_  
brought forward 接上頁   " 2Dz5L1v  
budget 預算   q?nXhUD  
by-product 副產品   M$B
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by-product sales 副產品銷售   <%8j#@OdZ  
capital 股本   lF2im5nZ?  
capital income 資本收益   j #f+0  
capital outlay 資本支出   GLp2 ?fon  
capital stock 股本   ryB^$Kh,,  
capital stock certificate 股票   iKnH6}`?U  
carried down 移後   ] QGYEjW  
carried forward 移下頁   c*-8h{}  
cash 現金   3 {LXx  
cash account 現金賬戶   '_lyoVP  
cash in bank 存銀行現金   {0nZ;1,m  
cash on delivery 交貨收款   ug'I:#@2  
cash on hand 庫存現金   <Bn^+u\  
cash payment 現金支付   "o2p|2c  
cash purchase 現購   +iz5 %Qe<f  
cash sale 現沽   (v6t E[4  
cashier 出?#123;員   =Mzg={)v  
cashiers check 本票   ig4wwd@|  
certificate of deposit 存款單折   I= G%r/3  
certificate of indebtedness 借據   MUhC6s\F  
certified check 保付支票   d rnqX-E;  
certified public accountant 會計師   F[<EXL Q  
charges 費用   6vbWe@#U/  
charge for remittances 匯水手續費   %6+J]U  
charter 營業執照   3FT%.dV^  
chartered accountant 會計師   ([R}s/)$  
chattles 動產   1P#bR`I >  
check 支票   ;2Db/"`t  
che stub 支票存根   !C *%,Ak  
closed account 己結清賬戶   IfzHe8>  
closing 結算   D9zw' RY  
closing entries 結賬紀錄   zpV@{%VSj  
closing stock 期末存貨   PVP,2Yq!  
closing the book 結賬   O# .^}  
columnar journal 多欄日記賬   =2] .G Gg  
combination 聯合   #~
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commission 佣金   %_0,z`f  
commodity 商品   8 !Pk1P  
common stock 普通股   BF@(`D&>  
company 公司   IMIZ
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compensation 賠償   a% |[m,FvP  
compound interest 複利   :@jhe8'w  
consignee 承銷人   e4
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consignment 寄銷   a\S"d  
consignor 寄銷人   U_v{Vs  
consolidated balance sheet 合併資產負債表   Rp4EB:*  
consolidated profit and loss account 合併損益表   )f1<-a"D|  
consolidation 合併   _QbLg"O  
construction cost 營建成本   D M(WYL{
 
construction revenue 營建收入   0,)B~|+  
contract 合同   |7,|-s[R^  
control account 統制賬戶   -}`ES]  
copyright 版權   YLmzMD>  
corporation 公司   xT70Rp(2po  
cost 成本   %lNv?sWb  
cost accounting 成本會計   py`RH)  
cost of labour 勞工成本   `*cT79  
cost of production 生產成本   #/$}zl  
cost of manufacture 製造成本   G;_QE<V~_  
cost of sales 銷貨成本   !<H[h4g  
cost price 成本價格   Mez;DKJ`  
credit 貸方   fZL%H0&  
credit note 收款通知單   |};]^5s9  
creditor 債權人   #gq4%;  
crossed check 橫線支票   ^29w
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current account 往來活期賬戶   P1;T-.X~&  
current asset 流動資產   -FytkM^]6  
current liability 流動負債   MzT#1~  
current profit and loss 本期損益   Z)EmX=  
debit 借方   bq[j4xH0X  
debt 債務   n)uvN  
debtor 債務人   =A={Dpv[>  
deed 契據   Zs<}{`-  
deferred assets 遞延資產   g66=3c9</6  
deferred liabilities 遞延負債   :VP4|H#SP  
delivery 交貨   j8
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delivery expense 送貨費   4b=hFwr[?  
delivery order 出貨單   qp
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demand draft 即期匯票   ot]eaad  
demand note 即期票據   G,M &z>ub0  
demurrage charge 延期費   _ vVw2HH  
deposit 存款   Kdh(vNB>  
deposit slip 存款單   ((^jyQ  
depreciation 折舊   
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direct cost 直接成本   ?(Q" y\  
direct labour 直接人工   wH=  
director 董事   vzK*1R5  
discount 折扣   Ou</{l /  
discount on purchase 進貨折扣   Nv "R'Pps  
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