[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。   {*t0WE&1t  
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acceptance 承兌   (b;*8  
account 賬戶   "tg?V  
accountant 會計員   o_on/{qz  
accounting 會計   TCetd#;R  
accounting system 會計制度   <P 1x3  
accounts payable 應付賬款   5
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accounts receivable 應收賬款   [BKX$A:Y  
accumulated profits 累積利益   &bT \4  
adjusting entry ?#123;整記錄   ?bH!|aW(H  
adjustment ?#123;整   *BAR`+;U  
administration expense 管理費用   Gq9p J  
advances 預付   xPorlX)zW  
advertising expense 廣告費   Z-rHYfa4  
agency 代理   RP~ hi%A  
agent 代理人   ~)IiF.I b  
agreement 契約   _jD\kg#LY  
allotments 分配數   oTLpq:9J  
allowance 津貼   y:ad%,. C  
amalgamation 合併   `w#p8vR  
amortization 攤銷   hSF4-Vvb  
amortized cost 應攤成本   YuKg|<WO  
annuities 年金   ?S~j2 J]
 
applied cost 已分配成本   b*W01ist  
applied expense 已分配費用   OCN@P+L3q  
applied manufacturing expense 己分配製造費用   &ub0t9R  
apportioned charge 攤派費用   {~+o+LV  
appreciation 漲價   XPsRa[08WK  
article of association 公司章程   >`=<(8bu  
assessment 課稅   Y>Tok|PV  
assets 資產   F*j0o +B
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attorney fee 律師費   yZw5?{g@  
audit 審計   6
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auditor 審計員   ylwh_&>2  
average 平均數   ?)?}^  
average cost 平均成本   \O(~:KN  
bad debt 壞賬   ,7mB`0j>  
balance 餘額   ERz{, >
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balance sheet 資產負債表   9KGi%UIFvn  
bank account 銀行賬戶   fsz:A"0H  
bank balance 銀行結存   u5E\wRn  
bank charge 銀行手續費   L@>$ Aw  
bank deposit 銀行存款   ,AEaW  
bank discount 銀行貼現   v2;'F  
bank draft 銀行匯票   vG'I|OWg  
bank loan 銀行借款   VFL W@  
bank overdraft 銀行透支   l/g6Tv`w  
bankers acceptance 銀行承兌   n,8bQP=&  
bankruptcy 破產   m%)Cw)t 7  
bearer 持票人   t?;\'  
beneficiary 受益人   kYnp$8  
bequest 遺產   l[u=_uaYl  
bill 票據   =dDr:Y<@*  
bill of exchange 匯票   >dYN@cB$}  
bill of lading 提單   br4?_,   
bills discounted 貼現票據   gjDxgNpa  
bills payable 應付票據   ?:+sjHzXT  
bills receivable 應收票據   Z|6,*XEc   
board of directors 董事會   x#c%+  
bonds 債券   c
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bonus 紅利   qEajT"?  
book value 賬面價值   hG8<@  
bookkeeper 簿記員   Ge+T[  
bookkeeping 簿記   jSd[  
branch office general ledger 支店往來賬戶   xn vG5  
broker 經紀人   \k>1q/T0V  
brought down 接前   "'v^X!"  
brought forward 接上頁   <tT.m[qg  
budget 預算   @e:= D  
by-product 副產品   ,Aw Z%  
by-product sales 副產品銷售   fe8}2#
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capital 股本   l _gJC.  
capital income 資本收益   ~>B`T%=H  
capital outlay 資本支出   U\GuCw  
capital stock 股本   r2G38/K  
capital stock certificate 股票   fOJTy0jX8  
carried down 移後   ,jq:%Y[KZ  
carried forward 移下頁    KGJ*h  
cash 現金   %_%BbQf  
cash account 現金賬戶   X;7hy0Y  
cash in bank 存銀行現金   am+w<NJ(us  
cash on delivery 交貨收款   7^W(es  
cash on hand 庫存現金   p-XO4Pc6  
cash payment 現金支付   4=qZ Z>[t  
cash purchase 現購   EFn[[<&><t  
cash sale 現沽   j06qr\Es  
cashier 出?#123;員   \dJOZ2J<z  
cashiers check 本票   LDh,!5G-M  
certificate of deposit 存款單折   C2C1 @=w  
certificate of indebtedness 借據   `lA_knS  
certified check 保付支票   nZ %%{#T7  
certified public accountant 會計師   W^YaC (I  
charges 費用   SW)jDy  
charge for remittances 匯水手續費   G.3yuok9
 
charter 營業執照   ],s{%a5wC  
chartered accountant 會計師   #7['M;_  
chattles 動產   / }Pj^^6A<  
check 支票   IxaF*4JG  
che stub 支票存根   vEw 8<<cgg  
closed account 己結清賬戶   |8?e4yVd  
closing 結算   *-(8Z>9  
closing entries 結賬紀錄   lc\{47LwZ  
closing stock 期末存貨   ?&?5x%|.<  
closing the book 結賬   {"c`k4R  
columnar journal 多欄日記賬   q~`dxq`}  
combination 聯合   Zm*qV!  
commission 佣金   OJiw
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commodity 商品   
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common stock 普通股   ;zT 3Fv\  
company 公司   '<{Jlz(u9  
compensation 賠償    ZvwU  
compound interest 複利   eZBC@y  
consignee 承銷人   +w/B3b  
consignment 寄銷   7n,=`0{r  
consignor 寄銷人   0.)q5B`  
consolidated balance sheet 合併資產負債表   P^AI*t H"m  
consolidated profit and loss account 合併損益表   SHT`  
consolidation 合併   .$fSWlM;  
construction cost 營建成本   +o?;7  
construction revenue 營建收入   ow{J;vFy\  
contract 合同   +ZOK
fX  
control account 統制賬戶   %{-r'Yi%  
copyright 版權   Eq|5PE^7  
corporation 公司   6MNrH  
cost 成本   vXm'ARj  
cost accounting 成本會計   G*_qqb{B  
cost of labour 勞工成本   f,x;t-o+R  
cost of production 生產成本    S~bhh&  
cost of manufacture 製造成本   0O[le*3b  
cost of sales 銷貨成本   bYO['ORr@  
cost price 成本價格   pu5%$}dBE  
credit 貸方   jZD)c_'U  
credit note 收款通知單   ^a<kp69qS  
creditor 債權人   g(9kc<`3'D  
crossed check 橫線支票    0SQrz$y  
current account 往來活期賬戶   w'E(9gV  
current asset 流動資產   />N#PF  
current liability 流動負債   !_FTy^@c2  
current profit and loss 本期損益   @lWYc`>}  
debit 借方   z'*"iaX<c  
debt 債務   33
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debtor 債務人   zhJ0to[%?  
deed 契據   m/"([Y_  
deferred assets 遞延資產   --EDr>'D5P  
deferred liabilities 遞延負債   sY4q$F q  
delivery 交貨   \d*ts(/a*  
delivery expense 送貨費   ,}O33BwJp  
delivery order 出貨單   W*
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demand draft 即期匯票   YmpaLZJ  
demand note 即期票據   !9.F I{W  
demurrage charge 延期費   9J?lNq  
deposit 存款   ik#Wlz`4  
deposit slip 存款單   .9N7`  
depreciation 折舊   na|sKE;{  
direct cost 直接成本   U>OAtiq JX  
direct labour 直接人工   P*H0Hwn;  
director 董事   $s4.A
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discount 折扣   }LeS3\+UHl  
discount on purchase 進貨折扣   >JAWcT)d  
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