[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。   34`'M+3  
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acceptance 承兌   Tl%`P_J)-S  
account 賬戶   ^UciW  
accountant 會計員   H['N  
accounting 會計   /$ w%Q-p  
accounting system 會計制度   ,`|3KE9  
accounts payable 應付賬款   6hw=  
accounts receivable 應收賬款   ~FZ&.<s  
accumulated profits 累積利益   tWJZoD6}h  
adjusting entry ?#123;整記錄   S*==aftl(  
adjustment ?#123;整   A}BVep@D  
administration expense 管理費用   _Us#\+]_:  
advances 預付   *M[?bk~~  
advertising expense 廣告費   Us)Z^s  
agency 代理   zvvhFN2 s  
agent 代理人   6w*dKInG[-  
agreement 契約   DH[p\Wy'  
allotments 分配數   :nh_k4S@v  
allowance 津貼   %D UH
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amalgamation 合併   -
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amortization 攤銷   GD
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amortized cost 應攤成本   <5-[{Q/2z  
annuities 年金   O_2pIbh  
applied cost 已分配成本   z#zI1Am(O  
applied expense 已分配費用   %oF
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applied manufacturing expense 己分配製造費用   TCN8a/@z  
apportioned charge 攤派費用   Y#]+Tm(+  
appreciation 漲價   }d[ kxo  
article of association 公司章程   !Xh=k36  
assessment 課稅   %d1,a$*3}  
assets 資產   J}*,HT*  
attorney fee 律師費   (jnzT=y  
audit 審計   ++bf#qS<8D  
auditor 審計員   ."TxX.&HE  
average 平均數   ls?~+\Jb  
average cost 平均成本   0Be<X  
bad debt 壞賬   |+"<wEKI  
balance 餘額   H~oail{EQ  
balance sheet 資產負債表   szb_*)k  
bank account 銀行賬戶   4{}FL  
bank balance 銀行結存    H_B4  
bank charge 銀行手續費   }HL]yDO  
bank deposit 銀行存款   ynmWW^dg  
bank discount 銀行貼現   ~t@cO.c  
bank draft 銀行匯票   !xzeMVI  
bank loan 銀行借款   8|b3j^u  
bank overdraft 銀行透支   mH54ja2  
bankers acceptance 銀行承兌   QEm|])V  
bankruptcy 破產   `uq8G  
bearer 持票人   2`AY~i9  
beneficiary 受益人   0v6)t.]s  
bequest 遺產   Ot$-!Y;<  
bill 票據   heltgRt  
bill of exchange 匯票   @:;)~V  
bill of lading 提單   wGU*:k7p  
bills discounted 貼現票據   5uGqX"  
bills payable 應付票據   o=
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bills receivable 應收票據   b[__1E9v'  
board of directors 董事會   I W)()*8;/  
bonds 債券  
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bonus 紅利   yID16
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book value 賬面價值   t![7uU.W  
bookkeeper 簿記員   MV!{j;g1<  
bookkeeping 簿記   ylUrLQ\  
branch office general ledger 支店往來賬戶   BmBj7  
broker 經紀人   Nw:GCf-L  
brought down 接前   k
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brought forward 接上頁   ".f ;+wH  
budget 預算   9Q -HeXvR  
by-product 副產品   E^Y#&skXp3  
by-product sales 副產品銷售   +~St !QV%  
capital 股本   ,4hJT  
capital income 資本收益   @(
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capital outlay 資本支出   pEw"8U  
capital stock 股本   m9)p-1y@5  
capital stock certificate 股票   ZjT,pOSyb  
carried down 移後   OHv[#xGuV?  
carried forward 移下頁   + O'3|M  
cash 現金   +U:$(UV'A  
cash account 現金賬戶   Twh!X*uQ  
cash in bank 存銀行現金   909?_v  
cash on delivery 交貨收款   Pnw]Tm}g  
cash on hand 庫存現金   6~OoFm5  
cash payment 現金支付   < |e,05aM  
cash purchase 現購   YW-usvl&  
cash sale 現沽   ml2_ ]3j!  
cashier 出?#123;員   R= a|Blp  
cashiers check 本票   )js)2L~  
certificate of deposit 存款單折   8][nm
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certificate of indebtedness 借據   `id
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certified check 保付支票   D@
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certified public accountant 會計師   -HQQw$  
charges 費用   U!T~!C^  
charge for remittances 匯水手續費   BW-`t-,E;  
charter 營業執照   "BD~xP(  
chartered accountant 會計師  
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chattles 動產   ()`7L|(`;q  
check 支票   r[1i*b$  
che stub 支票存根   ADZ};:]  
closed account 己結清賬戶   !P ~_Dl2d  
closing 結算   g"Ljm7  
closing entries 結賬紀錄   m[i
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closing stock 期末存貨   "rTQG6`  
closing the book 結賬   ot@|!V  
columnar journal 多欄日記賬   0WT{,/>  
combination 聯合   SH3|sXH<  
commission 佣金   !GOM5z,  
commodity 商品   b6W2^tr-  
common stock 普通股   mt 9.x  
company 公司   m_hN*v Py  
compensation 賠償   Gn&-X]Rrl  
compound interest 複利   Tfh 2.  
consignee 承銷人   2#o>Z4 r{  
consignment 寄銷   `))\}C@k  
consignor 寄銷人   cbeLu'DWB.  
consolidated balance sheet 合併資產負債表   ?MXejE
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consolidated profit and loss account 合併損益表   za#s/b$[  
consolidation 合併   ()t p>  
construction cost 營建成本   *+'x~a  
construction revenue 營建收入   .b\$MZ"(  
contract 合同   {zQS$Vh Xr  
control account 統制賬戶   'iy*^A `Y  
copyright 版權   ##KBifU"  
corporation 公司   KiRUvWqa  
cost 成本   5pU2|B
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cost accounting 成本會計   G,TM-l_uw  
cost of labour 勞工成本   ANvRi+ _  
cost of production 生產成本   |\_^B  
cost of manufacture 製造成本   HN_d{ 3  
cost of sales 銷貨成本   0_k'.5l%  
cost price 成本價格   =PUt&`1.a  
credit 貸方   ]D ZE%  
credit note 收款通知單   np%\&CVhN  
creditor 債權人   <Gav5Rc  
crossed check 橫線支票   y[>;]R7'  
current account 往來活期賬戶   ^BUYjq%(`  
current asset 流動資產   ;`l'2 z@N  
current liability 流動負債   N+zKr/  
current profit and loss 本期損益   ;WgJ<&33  
debit 借方   3VI4X  
debt 債務   "+\lws  
debtor 債務人    e`d%-9  
deed 契據   2LNRtW*  
deferred assets 遞延資產   .U"8mP=&  
deferred liabilities 遞延負債   MepuIh  
delivery 交貨   mK[)mC _8  
delivery expense 送貨費   y'(N
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delivery order 出貨單   _FXZm50\g{  
demand draft 即期匯票   ;=geHiQHA  
demand note 即期票據   iS&l8@2a  
demurrage charge 延期費   |?Frj  
deposit 存款   >RPd$('T  
deposit slip 存款單  
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depreciation 折舊   vy_D >tp  
direct cost 直接成本   !iH-#B-
 
direct labour 直接人工   PlF87j (  
director 董事   `Q+(LBP  
discount 折扣   9Q(+ZG=JkV  
discount on purchase 進貨折扣   7@Zx@  
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