[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。   !zJ67-G  
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acceptance 承兌   YIk6:W{  
account 賬戶   A`/7>'k/q[  
accountant 會計員   :pjK\  
accounting 會計   z`:^e1vG  
accounting system 會計制度   %Kfa|&'zV  
accounts payable 應付賬款   i\z0{;f|GX  
accounts receivable 應收賬款   C`_D{r  
accumulated profits 累積利益   [[DFEvOEh  
adjusting entry ?#123;整記錄   IguG03:.N  
adjustment ?#123;整   &+{xR79+&  
administration expense 管理費用   +~k,4  
advances 預付   m1; <T@  
advertising expense 廣告費   ;3}b&Z[N]  
agency 代理   Oc+L^}elJ  
agent 代理人   WIlS^?5I<  
agreement 契約   44{:UhJkx  
allotments 分配數   vlyNQ7"%  
allowance 津貼   cCKda3v!O  
amalgamation 合併  
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amortization 攤銷   "lzg@=$|)  
amortized cost 應攤成本   ]Oh>ECA|D  
annuities 年金   A"ph!* i{  
applied cost 已分配成本   J;Xz'0
 
applied expense 已分配費用   e14Q\  
applied manufacturing expense 己分配製造費用   rtOW-cz  
apportioned charge 攤派費用   ,^66`C[G  
appreciation 漲價   (xJBN?NRO  
article of association 公司章程  
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assessment 課稅   W&[9x%Ba  
assets 資產   c+XR  
attorney fee 律師費   *<5lx[:4/x  
audit 審計   d}CMX$1  
auditor 審計員   )tg*dE  
average 平均數   F+-MafN7Y  
average cost 平均成本    cJ{ P,K  
bad debt 壞賬   -*
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balance 餘額   ]@]"bF!Dn  
balance sheet 資產負債表   @,$HqJ  
bank account 銀行賬戶   iv`-)UsE  
bank balance 銀行結存   o"CqVRR  
bank charge 銀行手續費   X KeK;+  
bank deposit 銀行存款   gz:c_HJ  
bank discount 銀行貼現   )p](*Z^  
bank draft 銀行匯票    0d)n}fm  
bank loan 銀行借款   Y mSaIf  
bank overdraft 銀行透支   5S?Xl|8E  
bankers acceptance 銀行承兌   B|w}z1 .  
bankruptcy 破產   Jq@LZ2^  
bearer 持票人   tXGcwoOB  
beneficiary 受益人   ECfY~qK  
bequest 遺產   _\]UA?0  
bill 票據   j+v)I =  
bill of exchange 匯票   JsdEA  
bill of lading 提單   ,FP gs0rrS  
bills discounted 貼現票據   c
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bills payable 應付票據   a[#BlH  
bills receivable 應收票據   N#qoKY(#  
board of directors 董事會   , >6X_XJQ  
bonds 債券   R|yTUGY  
bonus 紅利   cZ
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book value 賬面價值   ,peFNpi  
bookkeeper 簿記員   FpYoCyD}  
bookkeeping 簿記   S
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branch office general ledger 支店往來賬戶   E$baQU hKS  
broker 經紀人   U_04QwhK7  
brought down 接前   |LhuZ_;1xo  
brought forward 接上頁   XiUsaoQm3  
budget 預算   C_;6-Q%V  
by-product 副產品   |1$X`|S  
by-product sales 副產品銷售   ttxOP   
capital 股本   WV5R$IqY  
capital income 資本收益   riQ?'!a7  
capital outlay 資本支出   AS398L  
capital stock 股本   .- o,_eg1f  
capital stock certificate 股票   X13bi}O6#  
carried down 移後   *9 xD]ZZF  
carried forward 移下頁   f5eX%FR  
cash 現金   x6]?}Q>>D
 
cash account 現金賬戶   ENr&k(>0HQ  
cash in bank 存銀行現金   f:>jH+o.S  
cash on delivery 交貨收款   ^^mi@&ApLD  
cash on hand 庫存現金   3x$#L!VuU  
cash payment 現金支付   L.(k8eX  
cash purchase 現購   'McVaPav  
cash sale 現沽   WbF\=;$=7  
cashier 出?#123;員   pwQ."2x  
cashiers check 本票   0J B"@U&-  
certificate of deposit 存款單折   Z7/ lFS'~N  
certificate of indebtedness 借據   CK%W+";  
certified check 保付支票    :I8 t}Wg  
certified public accountant 會計師   a$-ax[:\sm  
charges 費用   GQQ6 t  
charge for remittances 匯水手續費   hHQt4 r'd  
charter 營業執照   iWEYSi\)n  
chartered accountant 會計師   UHwrssX&3  
chattles 動產   xFh}%mwpt[  
check 支票   {0~ p"%*  
che stub 支票存根   Nsy.!,!c  
closed account 己結清賬戶   x3 <Lx^;  
closing 結算   Yy 5F'RY  
closing entries 結賬紀錄   ~5zh K:7c  
closing stock 期末存貨   6{ Eh={:b  
closing the book 結賬   yCVBG   
columnar journal 多欄日記賬   B:SRHd{*Wu  
combination 聯合   U/;Vge8{  
commission 佣金   Y-9F*8<  
commodity 商品   z%z$'m  
common stock 普通股   ?M);wBe(  
company 公司   p_D)=Ef
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compensation 賠償   \ U_DTI  
compound interest 複利   )ALcmC?!#  
consignee 承銷人   G9 TUU.T  
consignment 寄銷   >jm9x1+C  
consignor 寄銷人   ;
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consolidated balance sheet 合併資產負債表   |b'AWI81D  
consolidated profit and loss account 合併損益表   >jIc/yEYKI  
consolidation 合併   ">7 bnOJ  
construction cost 營建成本   %$Uw]a  
construction revenue 營建收入   }T@AoIR0t  
contract 合同   GbhaibkO  
control account 統制賬戶   d4U_Wu&  
copyright 版權   Tu"](|I>   
corporation 公司   `O F\f   
cost 成本   uu:BN0  
cost accounting 成本會計   Y\\&~g42R2  
cost of labour 勞工成本   tBt\&{=|D  
cost of production 生產成本   +Aq}B jD#  
cost of manufacture 製造成本   -3C~}~$>`  
cost of sales 銷貨成本   ]`x~v4JU  
cost price 成本價格   lEJTd3dMi  
credit 貸方   u<[Y6m  
credit note 收款通知單   R[6&{&E:  
creditor 債權人   sSxra!tv4  
crossed check 橫線支票   *e=e7KC6kI  
current account 往來活期賬戶   " xKJ?8   
current asset 流動資產  
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current liability 流動負債   (,
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current profit and loss 本期損益   FD8Hx\oF  
debit 借方   :DE
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debt 債務   l)zS}"F,  
debtor 債務人   L3S,*LnA  
deed 契據   @YR
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deferred assets 遞延資產   +Z+]Tqo  
deferred liabilities 遞延負債   }6\p7n  
delivery 交貨   5u8 Y
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delivery expense 送貨費   3s+D x$Ud  
delivery order 出貨單   5_PD?lg  
demand draft 即期匯票   F C"dQ  
demand note 即期票據   BX?Si1c  
demurrage charge 延期費    I2b[  
deposit 存款   Q[ IaA"  
deposit slip 存款單   ;G?_^ 0  
depreciation 折舊   K=;p^dE  
direct cost 直接成本   Ood&cP'c  
direct labour 直接人工   .- w*&Hd7b  
director 董事   6<2 7}S  
discount 折扣   7@:uVowQ  
discount on purchase 進貨折扣   W,vb7v'  
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