[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。   |5,<jy p  
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acceptance 承兌   WmNYO,>  
account 賬戶   =_ y\Y@J  
accountant 會計員   / b#q*x-b  
accounting 會計   ]#zZWg zv  
accounting system 會計制度   mV?&%>*(f  
accounts payable 應付賬款   4T`&Sl  
accounts receivable 應收賬款   o.Oq__>$H  
accumulated profits 累積利益   ;/'|WLI9  
adjusting entry ?#123;整記錄   QHzgy?  
adjustment ?#123;整   WPo:^BD   
administration expense 管理費用   Uoji@  
advances 預付   \"x>JW4
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advertising expense 廣告費   O*G1 QX  
agency 代理   kUa)smh
 
agent 代理人   MzzKJ;wbC6  
agreement 契約   Qz+sT6js-  
allotments 分配數   "MnSJ2  
allowance 津貼   s+
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amalgamation 合併   0xCz'mJ  
amortization 攤銷   ,Ff n)+  
amortized cost 應攤成本   }ptMjT{9  
annuities 年金   I@\+l6&#;  
applied cost 已分配成本   /0lC KU!=  
applied expense 已分配費用   )(m0cP{7  
applied manufacturing expense 己分配製造費用   PKf:O  
apportioned charge 攤派費用   Ei5wel6!  
appreciation 漲價   LA4<#KP  
article of association 公司章程   +Ok%e.\ZM  
assessment 課稅   uS<_4A;sD,  
assets 資產   Zx{96G+1  
attorney fee 律師費   JA^
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audit 審計   \Q&,ISO\  
auditor 審計員   "DQ'C%sL9  
average 平均數   $`ztiVu3  
average cost 平均成本   r:&|vP  
bad debt 壞賬   m"d/b~q  
balance 餘額   >7b)y  
balance sheet 資產負債表   3yV'XxC  
bank account 銀行賬戶   Qi9-z'
 
bank balance 銀行結存   WeMAe w/d  
bank charge 銀行手續費   gR Nv-^  
bank deposit 銀行存款   = Z,5$6%)  
bank discount 銀行貼現   0$HmY2 Men  
bank draft 銀行匯票   UE :HMn6  
bank loan 銀行借款   4w$_]ke  
bank overdraft 銀行透支   ~/-eyxLTm  
bankers acceptance 銀行承兌   {0v*xL_O^  
bankruptcy 破產   \we\0@v  
bearer 持票人   v]"L]/"  
beneficiary 受益人   qpp/8M  
bequest 遺產   bw4oLu?  
bill 票據   h#qN+qt}  
bill of exchange 匯票   jz'<  
bill of lading 提單   u\1>gDI)|  
bills discounted 貼現票據   DN8}glVxV  
bills payable 應付票據   @
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bills receivable 應收票據   \9{F5Sz  
board of directors 董事會   Ev9>@~^  
bonds 債券   ^3]UZ@  
bonus 紅利   }#`:Qb \U  
book value 賬面價值   oxz{ ejd{  
bookkeeper 簿記員   {i [y9  
bookkeeping 簿記   gfa[4 z  
branch office general ledger 支店往來賬戶   xJwG=$o  
broker 經紀人   /rc%O*R  
brought down 接前   r8/l P}(F  
brought forward 接上頁   oPQtGl p  
budget 預算   y$W
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by-product 副產品   jO~:<y3 =  
by-product sales 副產品銷售   1X1 NtS@  
capital 股本    +T{'V^  
capital income 資本收益   )2e#HBnH  
capital outlay 資本支出   ;xYNX  
capital stock 股本   S:bC[}  
capital stock certificate 股票   1zxq^BI  
carried down 移後   h9s >LY  
carried forward 移下頁   g);^NAA  
cash 現金   EbY,N:LK  
cash account 現金賬戶   w#y0atsg'  
cash in bank 存銀行現金   =8{WZCW5  
cash on delivery 交貨收款   tt_o$D ~kg  
cash on hand 庫存現金   B4Y(?JTx  
cash payment 現金支付   s +s" MI  
cash purchase 現購   An`3Ex[  
cash sale 現沽   kOL'|GgK  
cashier 出?#123;員   nY%5cJ`"  
cashiers check 本票   lU Ovm\  
certificate of deposit 存款單折   J^#:qk  
certificate of indebtedness 借據   t= #&fSR  
certified check 保付支票   nIk$7rGLB  
certified public accountant 會計師   5z}w}zdg  
charges 費用   iBg3mc@OO  
charge for remittances 匯水手續費   Guw}=l--YR  
charter 營業執照   O[
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chartered accountant 會計師   <O<LYN+(  
chattles 動產   =+:{P?*}  
check 支票   `>C<}xO  
che stub 支票存根   CY:d`4  
closed account 己結清賬戶   \nNXxTxX!  
closing 結算   pKUP2m`MW  
closing entries 結賬紀錄   ZP\M9J a  
closing stock 期末存貨   =8Jfgq9E  
closing the book 結賬   56lCwXCgA  
columnar journal 多欄日記賬   4BL;FO  
combination 聯合   - YqYcer  
commission 佣金   {7hLsK[])  
commodity 商品   VosZJv=  
common stock 普通股   Ex amD">
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company 公司   o G*5f  
compensation 賠償    uF|3/x=  
compound interest 複利   c_grPk2O4  
consignee 承銷人   >et-{(G  
consignment 寄銷   I=)hWC/  
consignor 寄銷人   Cwa^"r3P1  
consolidated balance sheet 合併資產負債表   Jzji&A~  
consolidated profit and loss account 合併損益表   MM_k ]-7  
consolidation 合併   IY'=DePd  
construction cost 營建成本   s9;#!7ms  
construction revenue 營建收入   Kb#4ILA  
contract 合同   JCx WWre  
control account 統制賬戶   olB)p$aH#  
copyright 版權   f 3V Dv9(  
corporation 公司  
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cost 成本   \uqjs+  
cost accounting 成本會計   !%+2Yifna  
cost of labour 勞工成本   e~%  ;K4  
cost of production 生產成本   -&x2&WE'  
cost of manufacture 製造成本   }U~6^2 .,  
cost of sales 銷貨成本   8 ;d$54 b  
cost price 成本價格   {R<Ea @LV+  
credit 貸方   9_ s6l  
credit note 收款通知單   >2$5eI  
creditor 債權人   zLs|tJOVp  
crossed check 橫線支票   K%<j=c  
current account 往來活期賬戶   W:,4:|3  
current asset 流動資產   $EZN1\  
current liability 流動負債   x9/H/'
 
current profit and loss 本期損益   $E<Esf$  
debit 借方   #4MBoN(3  
debt 債務   sIG7S"k >p  
debtor 債務人   ?&G`{Ey  
deed 契據   Va,<3z%O<  
deferred assets 遞延資產   F^"_TV0va  
deferred liabilities 遞延負債   Hgeg@RP Q  
delivery 交貨   `g8E1-]l  
delivery expense 送貨費   1wzqGmjmt  
delivery order 出貨單   ~CB[9D=  
demand draft 即期匯票   MObt,[^W  
demand note 即期票據   S=R7`a<.5  
demurrage charge 延期費   mpAR7AG6  
deposit 存款   KoE8Mp  
deposit slip 存款單   H1<>NWm!v7  
depreciation 折舊   h~&gIub  
direct cost 直接成本   |b-9b&  
direct labour 直接人工   !TZhQiorC  
director 董事   9I1tN  
discount 折扣   B\J^=W+`  
discount on purchase 進貨折扣   j?y LDLj  
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