[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。   $of2lA  
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acceptance 承兌   qdv O>k3  
account 賬戶   yrfV&C%=n  
accountant 會計員   2E!~RjxSY  
accounting 會計   Dat',5  
accounting system 會計制度   ^w
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accounts payable 應付賬款   ]Zc|<f;  
accounts receivable 應收賬款   6Xm'^T  
accumulated profits 累積利益   !8cV."~  
adjusting entry ?#123;整記錄   IVxZ.5:L$  
adjustment ?#123;整   ~eoM 2XlW  
administration expense 管理費用   ArNQ}F/  
advances 預付   #+AQ:+  
advertising expense 廣告費   P+|L6w*|[  
agency 代理   25{_x3t^  
agent 代理人   (?JdiY/  
agreement 契約   YE{t?Y\5  
allotments 分配數   bP#!U'b"=  
allowance 津貼   /9I/^i~  
amalgamation 合併   \i%mokfbc  
amortization 攤銷   vI5lp5( -3  
amortized cost 應攤成本   X<[ qX*  
annuities 年金   )S2yU<6oOt  
applied cost 已分配成本   h3k>WNT7  
applied expense 已分配費用   C
gh84 2%  
applied manufacturing expense 己分配製造費用   bSX/)')j U  
apportioned charge 攤派費用   %>i:C-l8  
appreciation 漲價   1d]F$>  
article of association 公司章程   \P?X`]NwnO  
assessment 課稅   (A6~mi r!  
assets 資產   TSsZzsdr2  
attorney fee 律師費   LjG^c>[:m  
audit 審計   N~mr@rXC  
auditor 審計員   X V;j6g  
average 平均數   ^9q#,6  
average cost 平均成本   Hy[: _E  
bad debt 壞賬   %6 0 OS3  
balance 餘額   31G0B_ T  
balance sheet 資產負債表   }>u `8'2v  
bank account 銀行賬戶   S\&3t}_  
bank balance 銀行結存   !#O [RS  
bank charge 銀行手續費   y3s+.5;  
bank deposit 銀行存款   }>0>OqvF  
bank discount 銀行貼現   k<^M >` $  
bank draft 銀行匯票   #Q^".#  
bank loan 銀行借款   tULGfvp  
bank overdraft 銀行透支   F1L[3D^-  
bankers acceptance 銀行承兌   $P0q!  
bankruptcy 破產   Kh(`6 f  
bearer 持票人   AT~,  
beneficiary 受益人   D@*<O=_D(  
bequest 遺產   p#ar`-vQ  
bill 票據   `<X-3)>;G  
bill of exchange 匯票   8aP/vToa  
bill of lading 提單   "/i$_vl  
bills discounted 貼現票據   L4g%o9G  
bills payable 應付票據   CPP~,E_  
bills receivable 應收票據   UDg's  
board of directors 董事會   WxGD*%  
bonds 債券   ob{'Z]-V  
bonus 紅利   D'#Q`H  
book value 賬面價值   +hmFFQQ}  
bookkeeper 簿記員   cu0IFNF}[  
bookkeeping 簿記   &P|[YP37_  
branch office general ledger 支店往來賬戶   E s5:S#  
broker 經紀人   RQx8Du<  
brought down 接前   }bjZeh.  
brought forward 接上頁   UUJQc~=  
budget 預算   L9D`hefz  
by-product 副產品   NFs5XpZ~  
by-product sales 副產品銷售   zzQWHg]/  
capital 股本   .9qK88fUR  
capital income 資本收益   G-Tmk7m  
capital outlay 資本支出   5XZ!yYB?  
capital stock 股本   Y$r78h=4  
capital stock certificate 股票   ;[sW\Ou  
carried down 移後   /8h=6"  
carried forward 移下頁   ump ~)?_B  
cash 現金   2ndn8_l  
cash account 現金賬戶   ;"wCBuXcu  
cash in bank 存銀行現金   =#b@7Yw:  
cash on delivery 交貨收款   @0?!bua_|  
cash on hand 庫存現金   c[dzO.~  
cash payment 現金支付   &[.`xZ(|  
cash purchase 現購   }9'`3vsJ  
cash sale 現沽   L8QW
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cashier 出?#123;員   @Iv;y*y  
cashiers check 本票   d,"LZ>hNY*  
certificate of deposit 存款單折   5~JT*Ny  
certificate of indebtedness 借據   BPba3G9H  
certified check 保付支票   >M,oyM"s  
certified public accountant 會計師   QOF@DvQ  
charges 費用   5yy:JTAH5  
charge for remittances 匯水手續費   *x"80UXL  
charter 營業執照   #@S%?`4,
 
chartered accountant 會計師   'x!\pE-  
chattles 動產   <$(B[T  
check 支票   B[t^u\Fk  
che stub 支票存根   nVb@sI{{k  
closed account 己結清賬戶   ,BU;i%G&s  
closing 結算   %a;#]d  
closing entries 結賬紀錄   ,^#Jw`w^  
closing stock 期末存貨   |"3<\$[  
closing the book 結賬   G'ykcB._  
columnar journal 多欄日記賬   /U~|B
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combination 聯合   X W)TI  
commission 佣金   y>^^.  
commodity 商品   qLN^9PdEE  
common stock 普通股   tgK I
 
company 公司   &],uD3:5O  
compensation 賠償   SUncQJJ0S*  
compound interest 複利   eU?hin@X  
consignee 承銷人   ^:eZpQ [,  
consignment 寄銷   FK|O^->B  
consignor 寄銷人   >qjV{M  
consolidated balance sheet 合併資產負債表   {meX2Z4  
consolidated profit and loss account 合併損益表   E9HMhUe  
consolidation 合併   kSQ8kU_w+  
construction cost 營建成本   'y8{,R4C  
construction revenue 營建收入   tli.g  
contract 合同   bLgH3[{  
control account 統制賬戶   3FEJ 9ZyG  
copyright 版權   C6_(j48&  
corporation 公司   -Mt
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cost 成本   RgE`Hr  
cost accounting 成本會計   g,ZA\R~  
cost of labour 勞工成本   lfGyK4:  
cost of production 生產成本   u2V-V#jS  
cost of manufacture 製造成本   UkV?,P@l  
cost of sales 銷貨成本   <qCa9@Ea  
cost price 成本價格   mo0\t#jA  
credit 貸方   ) ?L=o0  
credit note 收款通知單   \{,TpK.  
creditor 債權人   3dShznlf_*  
crossed check 橫線支票   (L_-!=e  
current account 往來活期賬戶   I$n=>s  
current asset 流動資產   S:\i M:  
current liability 流動負債   .1x04Np!  
current profit and loss 本期損益   0&.CAHb}  
debit 借方   #x%'U}sF  
debt 債務   |D3u"Y!:^  
debtor 債務人   &J[a.:..  
deed 契據   X'9.fKp  
deferred assets 遞延資產   I$Nh|eM  
deferred liabilities 遞延負債   bQAznd0  
delivery 交貨   ));#oQol9  
delivery expense 送貨費   x%P|T3Qy5  
delivery order 出貨單   TBh M^\z  
demand draft 即期匯票   Tt[zSlIMx  
demand note 即期票據   $EMOz=)I#  
demurrage charge 延期費   g|=_@ pL  
deposit 存款   R#(0C(FI^  
deposit slip 存款單   &v\F ah U  
depreciation 折舊   prBLNZp  
direct cost 直接成本   l?Y^3x}j  
direct labour 直接人工   J( }2Ua_  
director 董事   <Ox[![SR
 
discount 折扣   (z?HyxRT  
discount on purchase 進貨折扣   >%JPgr/ 8  
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