[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。   B! V{.p  
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acceptance 承兌   ^A`(  
account 賬戶   (, "E9.  
accountant 會計員   Oq6n.:8g"  
accounting 會計   )*h~dx_cm  
accounting system 會計制度    #Uh5tc  
accounts payable 應付賬款   SWpUVZyd  
accounts receivable 應收賬款   |@.<}/  
accumulated profits 累積利益   $0T"YC%  
adjusting entry ?#123;整記錄   p'~5[JR:  
adjustment ?#123;整   C`wI6!  
administration expense 管理費用   VU9P\|c@<  
advances 預付   #~;8#!X  
advertising expense 廣告費   'qAfei']  
agency 代理   P*`xiTA  
agent 代理人   Cg pT(E\E  
agreement 契約   9Z'eBp  
allotments 分配數   CDnz &?  
allowance 津貼   1 ],, Ar5  
amalgamation 合併   fhKiG%i'l  
amortization 攤銷   4iqmi<[("  
amortized cost 應攤成本   yPYJc  
annuities 年金   {yMA7W7]  
applied cost 已分配成本   pm~;:#z7  
applied expense 已分配費用   $?AA"Nz  
applied manufacturing expense 己分配製造費用   JyC&L6[]Z  
apportioned charge 攤派費用   <0)ud)~u  
appreciation 漲價   ?K {1S  
article of association 公司章程   '%C.([  
assessment 課稅   7CM03R[P  
assets 資產   E5G"QnxR>N  
attorney fee 律師費   (M,VwwN  
audit 審計   Fx5d@WNa>  
auditor 審計員   ih |Ky+!  
average 平均數   Uy5!H1u  
average cost 平均成本   < iI6@X>  
bad debt 壞賬   w/5^R  
balance 餘額   |qcFmy  
balance sheet 資產負債表   lc7a@qnw  
bank account 銀行賬戶   u#WTh%/  
bank balance 銀行結存   T% 13 '  
bank charge 銀行手續費   V}fKV6 v9  
bank deposit 銀行存款   5;8B!%b  
bank discount 銀行貼現   )kKmgtj  
bank draft 銀行匯票   cO+Xzd;838  
bank loan 銀行借款   _iJXp0g  
bank overdraft 銀行透支   dyiEK)$h  
bankers acceptance 銀行承兌   nVn|$ "r  
bankruptcy 破產   )nHE$gVM s  
bearer 持票人   [[]SkLZHg  
beneficiary 受益人   !{tiTA  
bequest 遺產   F] ?@X  
bill 票據   q%k(M[  
bill of exchange 匯票   a,*p_:~i  
bill of lading 提單   |
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bills discounted 貼現票據   bro  
bills payable 應付票據   w&yGYHg  
bills receivable 應收票據   rp @  
board of directors 董事會   >q@Sd  
bonds 債券   ]]=fA 4(  
bonus 紅利   0T#xM(q[K  
book value 賬面價值   w
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bookkeeper 簿記員   n<<=sj$\!  
bookkeeping 簿記   (e>Rot0  
branch office general ledger 支店往來賬戶   #3K,V8(  
broker 經紀人   EEs-&  
brought down 接前   W.`Xm(y  
brought forward 接上頁  
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budget 預算   (y~la
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by-product 副產品   @>fO;*  
by-product sales 副產品銷售   H8$<HhuZM  
capital 股本   8HFXxpt[G  
capital income 資本收益   poQdI?ed,  
capital outlay 資本支出   Fu4EEi  
capital stock 股本   hkwa""-  
capital stock certificate 股票   %8bzs?QI  
carried down 移後   ihiuSF<NaQ  
carried forward 移下頁   tpa^k  
cash 現金   w;c#drY7S  
cash account 現金賬戶   Y62u%':X  
cash in bank 存銀行現金   g+}s:9  
cash on delivery 交貨收款   &{E`=4T2  
cash on hand 庫存現金   0SMQDs5j  
cash payment 現金支付  
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"2M  
cash purchase 現購   8wX+ZL:9  
cash sale 現沽   h;%i/feFg  
cashier 出?#123;員   f `y" a@  
cashiers check 本票   UXwB$@8  
certificate of deposit 存款單折   97Zk P=Cq  
certificate of indebtedness 借據   n</k/Mk}  
certified check 保付支票   4e+BqCriC*  
certified public accountant 會計師   hqs$yb  
charges 費用   7a:*Y"f,~  
charge for remittances 匯水手續費   f2 ydL/M,  
charter 營業執照   !@pV)RUv7  
chartered accountant 會計師   )WVItqQKV  
chattles 動產   AhvvuN$n%  
check 支票   -@SOo"P  
che stub 支票存根   Y9i9Uc.]  
closed account 己結清賬戶   NtY*sUKRD  
closing 結算   _{e&@d  
closing entries 結賬紀錄   0R @g(  
closing stock 期末存貨   8 "_Bq  
closing the book 結賬   ?dsf@\  
columnar journal 多欄日記賬   =[P%_v``  
combination 聯合   )W8L91-  
commission 佣金   %2Epgh4?  
commodity 商品   'Aj(i/CM  
common stock 普通股   R:w%2Y  
company 公司   -G],H)M  
compensation 賠償   3(!/["@7  
compound interest 複利   b/sOfQ  
consignee 承銷人   ^]$
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consignment 寄銷   .3{[_iTM  
consignor 寄銷人   R}DX(T,K  
consolidated balance sheet 合併資產負債表   *o02!EYge  
consolidated profit and loss account 合併損益表   PwW^y#96  
consolidation 合併   J>=1dCK  
construction cost 營建成本   +/y{^}b/  
construction revenue 營建收入   T8$%9&j!UE  
contract 合同   (R_CUH  
control account 統制賬戶   3ppuQQ  
copyright 版權  
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corporation 公司   ybZ}  
cost 成本   J`w ]}GlH  
cost accounting 成本會計   )A="eW_>  
cost of labour 勞工成本   ;>9OgO  
cost of production 生產成本   b f p,zs  
cost of manufacture 製造成本   99^AT*ByY  
cost of sales 銷貨成本   @Q;i.u{V  
cost price 成本價格   8f?rEI\0GD  
credit 貸方   \ V6   
credit note 收款通知單   )xB$LJM8  
creditor 債權人   g<fDY6jt  
crossed check 橫線支票   Ovvny$  
current account 往來活期賬戶   j]pohxn$5  
current asset 流動資產   6nh]*/  
current liability 流動負債   >b>MKm>q  
current profit and loss 本期損益   2;:lK
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debit 借方   BwC<rOU  
debt 債務   a3Y{lc#z}  
debtor 債務人   1Gsw-a;a  
deed 契據   0$tjNye  
deferred assets 遞延資產   ?*[\UC  
deferred liabilities 遞延負債   rO0ZtC{K  
delivery 交貨   %N)e91wC  
delivery expense 送貨費   NZ>7dJ  
delivery order 出貨單   vYDSu.C@a  
demand draft 即期匯票   *=Doe2(!C  
demand note 即期票據   {AOG"T&<  
demurrage charge 延期費   YMT8p\#rp  
deposit 存款   ,jy<o+!  
deposit slip 存款單   GuT6K}~|D  
depreciation 折舊   pp rejUR  
direct cost 直接成本   Y
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direct labour 直接人工   a:A n=NA  
director 董事   eO t%xTx  
discount 折扣   /|GT\X4o  
discount on purchase 進貨折扣   M#xQW`-`  
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