[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。   w0OK.fj  
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acceptance 承兌   _C\ d^a(  
account 賬戶   SQCuY<mD  
accountant 會計員   Hd}t=6  
accounting 會計   g5]DA.&(  
accounting system 會計制度   o{,(`o.1O  
accounts payable 應付賬款   TV2:5@33  
accounts receivable 應收賬款   Xc<9[@  
accumulated profits 累積利益   n m$G4Q  
adjusting entry ?#123;整記錄   gU$3Y#R  
adjustment ?#123;整   qt)mUq;>  
administration expense 管理費用   P=i |{vv(  
advances 預付   Qx#)c%v\\  
advertising expense 廣告費   V3nv5/6  
agency 代理   je0 ?iovY  
agent 代理人   jF0BWPL  
agreement 契約   *Fs^T^ ?r  
allotments 分配數   L^Af3]]2  
allowance 津貼   +1A<kJ  
amalgamation 合併   Lg53 Ms%  
amortization 攤銷   `OK }q  
amortized cost 應攤成本   ozr+6z  
annuities 年金   D{}\7qe  
applied cost 已分配成本   4iPg_+  
applied expense 已分配費用   ucO]&'hu:  
applied manufacturing expense 己分配製造費用   t38T0Ao  
apportioned charge 攤派費用   -M9 4
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appreciation 漲價   U%olH >1K  
article of association 公司章程   kF7Al]IgT  
assessment 課稅   ,4UJ|D=J  
assets 資產   OuH]Y70(  
attorney fee 律師費   n[7zK'%Dxg  
audit 審計   l#:Q V:  
auditor 審計員   a_x6 v*  
average 平均數   Mqy`j9FbL  
average cost 平均成本   :H7 "W<  
bad debt 壞賬   6C5qW8q]u3  
balance 餘額   )HHzvGsL)  
balance sheet 資產負債表   [\p0eUog/  
bank account 銀行賬戶   )F
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bank balance 銀行結存   n*uZ=M_/Q  
bank charge 銀行手續費   h Nw
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bank deposit 銀行存款   Ve
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bank discount 銀行貼現   yLX\pkAt4  
bank draft 銀行匯票   NoIdO/vy"  
bank loan 銀行借款   YEj U3^@  
bank overdraft 銀行透支   1gr jK.x  
bankers acceptance 銀行承兌   *l} 0x@  
bankruptcy 破產   4j { }{  
bearer 持票人   &kE|~i:=,9  
beneficiary 受益人   HBu>BSv:  
bequest 遺產   q fe#kF9  
bill 票據  
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bill of exchange 匯票   ]vrs?  
bill of lading 提單   c`Cn9bX  
bills discounted 貼現票據   .j.=|5nVo4  
bills payable 應付票據   2:yv:7t/  
bills receivable 應收票據   v|z1nD!?]  
board of directors 董事會   %mJ)pMV  
bonds 債券   %Z|*!A+wN5  
bonus 紅利   CaMG$X&O  
book value 賬面價值   cR} =3|t  
bookkeeper 簿記員   PGDlSB^O  
bookkeeping 簿記   ??;[`_h{bz  
branch office general ledger 支店往來賬戶   xg&vZzcl  
broker 經紀人   [%y D,8  
brought down 接前   G_@H:4$3  
brought forward 接上頁   u8QX2|  
budget 預算   ~]Jfg$'  
by-product 副產品   >XN&QVE  
by-product sales 副產品銷售   YVi]f2F%  
capital 股本   ,\b5M`<c  
capital income 資本收益   4a~_h kY]  
capital outlay 資本支出   sj~'.Zs
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capital stock 股本   {s]eXc]K}  
capital stock certificate 股票   xOH@V4z:  
carried down 移後   ty ?y&~axk  
carried forward 移下頁   5q[@N J  
cash 現金   Yy]Henw;  
cash account 現金賬戶   +X%yF{^m(  
cash in bank 存銀行現金   v>6r |{  
cash on delivery 交貨收款   Hl51
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cash on hand 庫存現金   h";sQ'u
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cash payment 現金支付   [o6d]i!  
cash purchase 現購   RY&~{yl$"1  
cash sale 現沽   j.sf FS  
cashier 出?#123;員   KAGq\7  
cashiers check 本票   :1Ay_b_J  
certificate of deposit 存款單折   BH^q.p_#>X  
certificate of indebtedness 借據   1?;s!6=  
certified check 保付支票   cD]t%`*  
certified public accountant 會計師   {^F_b% a4z  
charges 費用   uWSG+  
charge for remittances 匯水手續費   Sk xaSJ"  
charter 營業執照   pmZr<xs   
chartered accountant 會計師   9j/B3CjW  
chattles 動產   ul E\>5O4h  
check 支票   SrxX-Hir  
che stub 支票存根   ygHNAQG~  
closed account 己結清賬戶   e5dwq  
closing 結算   YGB|6p(  
closing entries 結賬紀錄   MWB?V?qPSC  
closing stock 期末存貨   Y (Q8P{@(  
closing the book 結賬   ouujd~b+  
columnar journal 多欄日記賬   wp$=lU{B  
combination 聯合   \I>,j,c  
commission 佣金   lxbZM9A2  
commodity 商品   (Xx @_  
common stock 普通股   'sC{d&c  
company 公司   xZhh%~  
compensation 賠償   aX!J0
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compound interest 複利   iVA_a8}  
consignee 承銷人   /dIiFr"e}G  
consignment 寄銷   fE >FT9c  
consignor 寄銷人   7J)-WXk  
consolidated balance sheet 合併資產負債表   7J\I%r  
consolidated profit and loss account 合併損益表   kC)dia{$  
consolidation 合併   X@B+{IFC  
construction cost 營建成本   }wn GO r  
construction revenue 營建收入   q^gd1K<N  
contract 合同   |yS4um(w  
control account 統制賬戶   u >x2  
copyright 版權   FYzl-7!Y  
corporation 公司  
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cost 成本   %gN8-~$1  
cost accounting 成本會計   'O CVUF,  
cost of labour 勞工成本   I3$v-OiL  
cost of production 生產成本   !9-dS=:Y  
cost of manufacture 製造成本   W /IyF){  
cost of sales 銷貨成本   fV3J:^)F
 
cost price 成本價格   +K&ze:-Z  
credit 貸方   ^7=
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credit note 收款通知單   ]:F]VRPT  
creditor 債權人   cOIshT1  
crossed check 橫線支票   x\)-4w<P  
current account 往來活期賬戶   3?C$Tl2G8  
current asset 流動資產   -)w/nq  
current liability 流動負債   v6]lH9c{,  
current profit and loss 本期損益   OA[w|Tt  
debit 借方   *<J**FhcMu  
debt 債務   XBBsdldZ  
debtor 債務人  
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deed 契據   RP6QS)|  
deferred assets 遞延資產   }V09tK/M  
deferred liabilities 遞延負債   8L0#<"'0  
delivery 交貨   Uj_%U2S$  
delivery expense 送貨費   qz?9:"~$C  
delivery order 出貨單   =5+:<e,&  
demand draft 即期匯票   V;.=O}Lr  
demand note 即期票據   _bW#* Y5  
demurrage charge 延期費   p=p
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deposit 存款   /|Zk$q.\  
deposit slip 存款單   pj'Yv  
depreciation 折舊   K@+&5\y]  
direct cost 直接成本   5'6Oan7dL:  
direct labour 直接人工   6*CvRb&  
director 董事   Y
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discount 折扣   `g3H;E  
discount on purchase 進貨折扣   .#CTL|x  
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