[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。   nn=JM7e\9  
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acceptance 承兌   M j5C0P(  
account 賬戶   ED?s[K  
accountant 會計員   `Mjm/9+18  
accounting 會計   "Y%\qw/wq  
accounting system 會計制度   =pk'a_P8-  
accounts payable 應付賬款   c<H4rB  
accounts receivable 應收賬款   wz, \zh  
accumulated profits 累積利益   }s)Z:6;(,q  
adjusting entry ?#123;整記錄   w}YHCh  
adjustment ?#123;整   piId5Gx7  
administration expense 管理費用   Etl7V  
advances 預付   +?.,pqn<=  
advertising expense 廣告費   RU{}qPs?  
agency 代理   NGze: gPmO  
agent 代理人   plf<O5'  
agreement 契約   VtKN{sSnu  
allotments 分配數   <;XJ::d  
allowance 津貼   TWs|lhC7!  
amalgamation 合併   ^M80 F7  
amortization 攤銷   `Ch6"=t  
amortized cost 應攤成本   lp 9<j1Wl  
annuities 年金   Z ZiS$&NK8  
applied cost 已分配成本   z N t7DK  
applied expense 已分配費用   <pE G8_{}  
applied manufacturing expense 己分配製造費用   `773& \PK  
apportioned charge 攤派費用   w1}[lq@  
appreciation 漲價   xv*mK1e  
article of association 公司章程   #>,cc?H-  
assessment 課稅   g@U#Y#b@"  
assets 資產   H 0h  
attorney fee 律師費   gO/(/e>P  
audit 審計   AzV5Re8M  
auditor 審計員   < G&v  
average 平均數   :J~j*_hZ  
average cost 平均成本   z=fag'fzM  
bad debt 壞賬   /Mk)H d  
balance 餘額   gON6jnDO  
balance sheet 資產負債表   $YC~02{  
bank account 銀行賬戶   oF>GWstTR  
bank balance 銀行結存  
5{5ABV  
bank charge 銀行手續費   |4c==7.  
bank deposit 銀行存款   PWmz7*/  
bank discount 銀行貼現   F9<OKcXH  
bank draft 銀行匯票   dL
\8^L  
bank loan 銀行借款   G!~BA*
 
bank overdraft 銀行透支   g\l;>  
bankers acceptance 銀行承兌   s +GF-kJ*  
bankruptcy 破產  
LBE".+  
bearer 持票人   $W?XxgkB?  
beneficiary 受益人   |. 6@-h~8  
bequest 遺產   ,,J3 h  
bill 票據   7X|r';"?i  
bill of exchange 匯票   '-vyQ^  
bill of lading 提單   s/^k;qw  
bills discounted 貼現票據   >ob/@  
bills payable 應付票據   r#Mx~Zg~  
bills receivable 應收票據   \PFx# :-c  
board of directors 董事會   ZFON]$Zk  
bonds 債券   @( t:E`8  
bonus 紅利   n1t(ns
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book value 賬面價值   HZm i?  
bookkeeper 簿記員   bxN;"{>Xz  
bookkeeping 簿記   f+920/>!Z  
branch office general ledger 支店往來賬戶   .}E)7"Qi,  
broker 經紀人   AH`15k_i  
brought down 接前   |z'?3 ?,~  
brought forward 接上頁   SSXS  
budget 預算   *I67SBt  
by-product 副產品   K[[k,W]qb  
by-product sales 副產品銷售   !7 oy%{L  
capital 股本   jE#8&P~  
capital income 資本收益   , .I^ekF  
capital outlay 資本支出   Q7r,5w&cm  
capital stock 股本   @r?`:&m0  
capital stock certificate 股票   ~Hs{(7  
carried down 移後   ddP,_.0  
carried forward 移下頁   u\xm8}A  
cash 現金   (Pd>*G\  
cash account 現金賬戶   62jA  
cash in bank 存銀行現金   KV_Ga8hs  
cash on delivery 交貨收款   [S:)UvB  
cash on hand 庫存現金  
? st#6=M  
cash payment 現金支付   3\+p1f4  
cash purchase 現購   hBhkb ~Oky  
cash sale 現沽   5B 7*Z  
cashier 出?#123;員   }L!`K"^O&  
cashiers check 本票   CiI: uU  
certificate of deposit 存款單折   d*$<%J  
certificate of indebtedness 借據  
Y2-bU 7mo  
certified check 保付支票   }NCvaO  
certified public accountant 會計師   
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charges 費用   v|@n8ED|@K  
charge for remittances 匯水手續費   MuGg z>CV[  
charter 營業執照   H4NEB1TO>  
chartered accountant 會計師   %KF:- w  
chattles 動產   Td*Oljj._U  
check 支票   sK0VT"7K  
che stub 支票存根   ~ fEs!hl  
closed account 己結清賬戶   df*#?Ok  
closing 結算   0@lC5-=  
closing entries 結賬紀錄   q}$=bR1+  
closing stock 期末存貨   |nN/x<v  
closing the book 結賬   AJfi,rFPg  
columnar journal 多欄日記賬   lzG;F]  
combination 聯合   i@5%d!J  
commission 佣金   ':D&c  
commodity 商品   -5 /v`  
common stock 普通股   I&8SP$S>J  
company 公司    IB{ZE/  
compensation 賠償   6 v^  
compound interest 複利   DXW?;|8)O  
consignee 承銷人   ~88 Tz+  
consignment 寄銷   @O}j:b  
consignor 寄銷人   F9P0cGD s  
consolidated balance sheet 合併資產負債表   O6,"#BX  
consolidated profit and loss account 合併損益表   Sn2Ds)Pfx3  
consolidation 合併   |$w={N^4  
construction cost 營建成本   4c[)}8\  
construction revenue 營建收入   eD{ @0&
 
contract 合同   U?fN3  
control account 統制賬戶   Xm:=jQn  
copyright 版權   M |?p3%  
corporation 公司   =+}}Sv2  
cost 成本   #oJbrh9J6  
cost accounting 成本會計   $Cd;0gdv  
cost of labour 勞工成本   P^3m:bE
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cost of production 生產成本   Of7) A  
cost of manufacture 製造成本   Ge:-|*F  
cost of sales 銷貨成本   %C`'>,t>  
cost price 成本價格   `3y!XET  
credit 貸方   M
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credit note 收款通知單   Fy@#r+PgWp  
creditor 債權人   j(6$7+2qN  
crossed check 橫線支票   'CX.qxF1;p  
current account 往來活期賬戶   `)=A!x y  
current asset 流動資產   Mj B<\g>  
current liability 流動負債   \W`}L  
current profit and loss 本期損益   R^yZG{?t  
debit 借方   6"Lsui??  
debt 債務   qN1 -plY  
debtor 債務人   40Qzo%eL  
deed 契據   oIvnF:c  
deferred assets 遞延資產   W]D` f8r9  
deferred liabilities 遞延負債   Md>f  
delivery 交貨   RUk<=!
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delivery expense 送貨費   o%+A<Ri  
delivery order 出貨單   B}
q  
demand draft 即期匯票   +# RlX3P  
demand note 即期票據   "T{~,'T  
demurrage charge 延期費   d@6:|auO  
deposit 存款   noaN@K[GO  
deposit slip 存款單   =EcIXDzC>  
depreciation 折舊   1(?CNW[  
direct cost 直接成本   
zh^jWu  
direct labour 直接人工   2JA&{c
h  
director 董事   uZ/7t(fy  
discount 折扣   ^%oG8z,L  
discount on purchase 進貨折扣   _) #=>$k\  
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