[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。   &h^E_]P  
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acceptance 承兌   ZYRZ$87jZ  
account 賬戶   ZcJa :  
accountant 會計員   V$w
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accounting 會計   b)ytm=7ha  
accounting system 會計制度   z
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accounts payable 應付賬款   L_4c~4  
accounts receivable 應收賬款   i/U
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accumulated profits 累積利益   b,C2(?hg  
adjusting entry ?#123;整記錄   s4V-brCM$|  
adjustment ?#123;整   C7PVJnY0  
administration expense 管理費用   DzZEn]+zt  
advances 預付   xib?XzxGo  
advertising expense 廣告費   DpD19)ouy  
agency 代理   GZ=7)eJ~<  
agent 代理人   ctg U  
agreement 契約   M9[52D!{  
allotments 分配數   S+wy^x@@  
allowance 津貼   >}~\*Y\8@  
amalgamation 合併   \e)>]C}h  
amortization 攤銷   Oly"ll*K  
amortized cost 應攤成本  
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annuities 年金   4)Jtc2z7Z\  
applied cost 已分配成本   *Wbs{>&No  
applied expense 已分配費用   2fqg,_  
applied manufacturing expense 己分配製造費用   d `MTc  
apportioned charge 攤派費用   eR1SPS1+  
appreciation 漲價   /;5U-<qf  
article of association 公司章程   0FN;^hP5|  
assessment 課稅   -9PJ4"H  
assets 資產   |) TI&T;k  
attorney fee 律師費   h2S!<  
audit 審計   l<3X:)  
auditor 審計員   /H (55^EMZ  
average 平均數   2uSXC*Phz  
average cost 平均成本   Tumv0=q4wd  
bad debt 壞賬   bF2RP8?en  
balance 餘額   1R-1#<a>&  
balance sheet 資產負債表   ;-0 d2Z  
bank account 銀行賬戶   \p4>onGI  
bank balance 銀行結存   IL0e:-@!0  
bank charge 銀行手續費   nj1T
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bank deposit 銀行存款   r~[Bzw"c  
bank discount 銀行貼現   kh4., \'  
bank draft 銀行匯票   g49G7sk  
bank loan 銀行借款   M iK -W  
bank overdraft 銀行透支   pH9xyN[:a  
bankers acceptance 銀行承兌   1 
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bankruptcy 破產   |lDxk
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bearer 持票人   \=1$$EDS9  
beneficiary 受益人   uqot
Vil,  
bequest 遺產   kJ'rtz4QO  
bill 票據   Ei HQ&u*  
bill of exchange 匯票   omP\qOc  
bill of lading 提單   XJZ\ss  
bills discounted 貼現票據    g)Tr#  
bills payable 應付票據   y:
HH@aa)  
bills receivable 應收票據   8l.bT|#O  
board of directors 董事會   2RbK##`vC  
bonds 債券   G'
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bonus 紅利   Iwx~kvz\_(  
book value 賬面價值   WqO4_;X6/  
bookkeeper 簿記員   11^.oa+`  
bookkeeping 簿記   8P?p  
branch office general ledger 支店往來賬戶   eS: 8Pn  
broker 經紀人   F$s
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brought down 接前   )Fsc0_  
brought forward 接上頁   @fQvAok  
budget 預算   <rihi:4K  
by-product 副產品   =vs]Kmm  
by-product sales 副產品銷售   0SV<Pl^  
capital 股本   H/
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capital income 資本收益   JT p+&NS  
capital outlay 資本支出   ~tc,p  
capital stock 股本   ey]WoUZ  
capital stock certificate 股票   bu8AOtY9E-  
carried down 移後   pi|=3W  
carried forward 移下頁   \1He9~6  
cash 現金   V8hmfV~=]P  
cash account 現金賬戶   J))U YJO  
cash in bank 存銀行現金   ^O3i)GO  
cash on delivery 交貨收款   yU"lJ>Eh}}  
cash on hand 庫存現金   ew.jsa`TrW  
cash payment 現金支付   I~ 1Rt+:  
cash purchase 現購   e?7Oom  
cash sale 現沽   $'x#rW>v  
cashier 出?#123;員   7>V*gV?v  
cashiers check 本票   q4T98s2J  
certificate of deposit 存款單折   #|"M  
certificate of indebtedness 借據   `m`Y3I  
certified check 保付支票   KG=57=[  
certified public accountant 會計師   b5S4C2Ynq  
charges 費用   |{ @BH  
charge for remittances 匯水手續費   @~QI3)=s  
charter 營業執照   L.s$|%  
chartered accountant 會計師   der\"?_.  
chattles 動產   ._q}lWT  
check 支票   D0}r4eA  
che stub 支票存根   udOdXz6K?  
closed account 己結清賬戶   "-Yj~  
closing 結算   1)#dgsa  
closing entries 結賬紀錄   n52Q-6H  
closing stock 期末存貨   7Ucq(,\./  
closing the book 結賬   )A$xt)}P!{  
columnar journal 多欄日記賬   O+?vQ$
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combination 聯合   J(:y-U  
commission 佣金   U1W8f|u  
commodity 商品   $-p9cyk  
common stock 普通股   *zwo="WA\t  
company 公司   \<HY'[gr  
compensation 賠償   +~V)&6Vn  
compound interest 複利   N;v]ypak  
consignee 承銷人   <Gna}ALkg  
consignment 寄銷   j}O7fLRu  
consignor 寄銷人   M0$_x~  
consolidated balance sheet 合併資產負債表   >QdT7gB  
consolidated profit and loss account 合併損益表   s o7. $]aV  
consolidation 合併   z?@N+||,.  
construction cost 營建成本   UyAy?i8K  
construction revenue 營建收入   RF= $SMTk  
contract 合同   kEp{L  
control account 統制賬戶   ^ib =fLu  
copyright 版權   \hWac%#  
corporation 公司   NX5$x/uz  
cost 成本   81H9d6hqcD  
cost accounting 成本會計   SZUo RWx  
cost of labour 勞工成本   &O5O@3:7]  
cost of production 生產成本   U4[GA4DZ  
cost of manufacture 製造成本   \YSprXe  
cost of sales 銷貨成本   p<<dj%  
cost price 成本價格   h'+F'1=  
credit 貸方   "d`u#YmR  
credit note 收款通知單   "yc|ng  
creditor 債權人   (((|vI3 <  
crossed check 橫線支票   a2[ r
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current account 往來活期賬戶   B3<sSe8L0  
current asset 流動資產   0g;)je2_2?  
current liability 流動負債   ?G<ISiABQC  
current profit and loss 本期損益   
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debit 借方   D/afa8>LQH  
debt 債務   xf{ZwS%X  
debtor 債務人   +sV~#%%  
deed 契據   "|Kag|(qB  
deferred assets 遞延資產   v o4U%  
deferred liabilities 遞延負債   w"37sv  
delivery 交貨   %OsxXO?  
delivery expense 送貨費   *I[tIO\  
delivery order 出貨單   .K]Uk/W  
demand draft 即期匯票   hV+=hX<h  
demand note 即期票據   r@}8TE*|P  
demurrage charge 延期費   A+
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deposit 存款   E3] 8(P%D-  
deposit slip 存款單   !b=W>5h  
depreciation 折舊   X:lStO#5  
direct cost 直接成本   :G#+5 }  
direct labour 直接人工   kZ PL$\/A  
director 董事   rHi4Pw{L  
discount 折扣   lwz\"8  
discount on purchase 進貨折扣   ,"F
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