[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。   ,'[L6 =#  
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acceptance 承兌    =d>^q7s  
account 賬戶   \49LgN@\  
accountant 會計員   w@&g9e6E  
accounting 會計   9sYN7x  
accounting system 會計制度   k(l  
accounts payable 應付賬款   )>,; GVu"  
accounts receivable 應收賬款   "e]1|~  
accumulated profits 累積利益   ^q``f% Xt  
adjusting entry ?#123;整記錄   m(Ghe2T:  
adjustment ?#123;整   Hq9yu*!u  
administration expense 管理費用   p)l>bC?3  
advances 預付   M$&aNt;  
advertising expense 廣告費   &w\E*$  
agency 代理   UeNa  
agent 代理人   Hc.r/  
agreement 契約   g/H:`J
  
allotments 分配數   QC@nRy8%  
allowance 津貼   yt,xA;g  
amalgamation 合併   lm'L-ZPN  
amortization 攤銷   /)I:Cz/f  
amortized cost 應攤成本   DY2r6bcn`  
annuities 年金   .b'o}DLa  
applied cost 已分配成本   'r`#u@TTZ  
applied expense 已分配費用   AITV+=sN  
applied manufacturing expense 己分配製造費用   -*q:B[d  
apportioned charge 攤派費用   >q+o MrU  
appreciation 漲價   ,\*PpcU  
article of association 公司章程   c_$9z>$  
assessment 課稅   . ] =$((  
assets 資產   E.*TJ  
attorney fee 律師費   +EI+@hS  
audit 審計   b [+G+V  
auditor 審計員   EC[2rROn\  
average 平均數   vrVb/hhG  
average cost 平均成本   :N!Fe7H,  
bad debt 壞賬   Y 1e>P  
balance 餘額   i4 BCm/h  
balance sheet 資產負債表   a/d' (]  
bank account 銀行賬戶   N}`.N  
bank balance 銀行結存   9qyA{ |3  
bank charge 銀行手續費   1rs`|iX5  
bank deposit 銀行存款   8yr_A[S8.  
bank discount 銀行貼現   K/oC+Z;K  
bank draft 銀行匯票    t~mbe  
bank loan 銀行借款   E,"?RbG  
bank overdraft 銀行透支   k -5Enbkr  
bankers acceptance 銀行承兌   >uMj}<g#Z?  
bankruptcy 破產   nXjf,J-T  
bearer 持票人   AhjK*nJF  
beneficiary 受益人   5Ym/'eT  
bequest 遺產   z[xi  
bill 票據   C@!C='b,  
bill of exchange 匯票   o`B,Pt5vu  
bill of lading 提單   V&7jd7 2{  
bills discounted 貼現票據   qmzg68  
bills payable 應付票據   H. \
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bills receivable 應收票據   l=(4o4um  
board of directors 董事會   :U^!N8i"=  
bonds 債券   qJq49}2  
bonus 紅利   G$X+g{  
book value 賬面價值   rn1^6qy)  
bookkeeper 簿記員   hoy+J/  
bookkeeping 簿記   F
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branch office general ledger 支店往來賬戶   tvNh@it:F  
broker 經紀人   H|a9}
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brought down 接前   j$Tto
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brought forward 接上頁   :',.I   
budget 預算   <]f ru1  
by-product 副產品   T /iKz  
by-product sales 副產品銷售   EdQ:8h  
capital 股本   |\g=ua+h  
capital income 資本收益   /mMRV:pd  
capital outlay 資本支出   DDdMWH^o7  
capital stock 股本   u,<#z0R|;$  
capital stock certificate 股票   _D%aT6,G+(  
carried down 移後   )vH 6N_  
carried forward 移下頁   sZ`C "1cX  
cash 現金   XA8{
N  
cash account 現金賬戶   F Qtlo+3  
cash in bank 存銀行現金   U68o"iE  
cash on delivery 交貨收款   U\N|hw#f!!  
cash on hand 庫存現金   H{*~d+:ol  
cash payment 現金支付   C'bW3la  
cash purchase 現購   F:"CaDk  
cash sale 現沽   #{973~uj  
cashier 出?#123;員   qTM,'7Rwn  
cashiers check 本票   [%U(l<  
certificate of deposit 存款單折   BMlnzi  
certificate of indebtedness 借據   O*MC"%T  
certified check 保付支票   gXtyl]K:  
certified public accountant 會計師   X"V,3gDG  
charges 費用   an+`>}]F  
charge for remittances 匯水手續費   xf1@mi[a  
charter 營業執照   =rBNEd  
chartered accountant 會計師   FJ}RT*7_C  
chattles 動產   sFNBrL  
check 支票   aAY=0rCI-  
che stub 支票存根   1+;Z0$edxz  
closed account 己結清賬戶   V=!tZ[4z$h  
closing 結算   56i9V9{2  
closing entries 結賬紀錄   fVCpG~&t  
closing stock 期末存貨   c"X`OB  
closing the book 結賬   n W 2[x;  
columnar journal 多欄日記賬   CRy;>UI  
combination 聯合   (rfU=E  
commission 佣金   '~?\NeO=  
commodity 商品   [}snKogp  
common stock 普通股   Xy{\>}i]N  
company 公司   lp`raNNo  
compensation 賠償   YGVj $\  
compound interest 複利   C(i1Vx<-  
consignee 承銷人   V:?exJg9  
consignment 寄銷   Sp+ zP-3  
consignor 寄銷人   qaK9E@l  
consolidated balance sheet 合併資產負債表   2/.Euf   
consolidated profit and loss account 合併損益表   L\L/+yNv:G  
consolidation 合併   0e
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construction cost 營建成本   Wi3:;`>G<p  
construction revenue 營建收入   >;Er[Rywr  
contract 合同   h WvQh  
control account 統制賬戶   <dxc"A  
copyright 版權   c8qsp n  
corporation 公司   H.sHXuu  
cost 成本   =n_r\z  
cost accounting 成本會計   E?> ERO3  
cost of labour 勞工成本   %u"3
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cost of production 生產成本   Bob K>db  
cost of manufacture 製造成本   69)- )en  
cost of sales 銷貨成本   d_CY=DHF%`  
cost price 成本價格   -eH5s3:A  
credit 貸方   N%Gb  
credit note 收款通知單   ZTV|rzE   
creditor 債權人   
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crossed check 橫線支票   0Da9,&D  
current account 往來活期賬戶   p<#WueR[  
current asset 流動資產   W0GDn  
current liability 流動負債   X-$~j+YC  
current profit and loss 本期損益   k&-SB -  
debit 借方   @ i$jyc  
debt 債務   =aM(r6 C  
debtor 債務人   '8+<^%c  
deed 契據   ^8p=g-U\  
deferred assets 遞延資產   qV^Z@N+,  
deferred liabilities 遞延負債   'l,ym~R  
delivery 交貨   dTN[E6#R  
delivery expense 送貨費   Gh3b*O_,  
delivery order 出貨單   LadE4:oy  
demand draft 即期匯票   |E/r64T  
demand note 即期票據   egur}  
demurrage charge 延期費   .(T*mk*>  
deposit 存款   pSM\(kVKa  
deposit slip 存款單   9ohaU  
depreciation 折舊   3o=R_%r  
direct cost 直接成本   @J"Gn-f~  
direct labour 直接人工   $j?zEz  
director 董事   $n |)M+d  
discount 折扣   7`113`1  
discount on purchase 進貨折扣   |G^w2"D_Z  
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