[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。   =p&'_a^$  
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acceptance 承兌   5M\=+5wB  
account 賬戶   ma]F%E+$  
accountant 會計員   yV+ E;  
accounting 會計   L->f= 8L  
accounting system 會計制度   ZR01<V
  
accounts payable 應付賬款   |au qj2  
accounts receivable 應收賬款   l3Bxi1k[C  
accumulated profits 累積利益   U<,Kw6K  
adjusting entry ?#123;整記錄   w;SH>Ax:  
adjustment ?#123;整   "<jEI /  
administration expense 管理費用   &8_#hne_  
advances 預付   kvgs $  
advertising expense 廣告費   pJ*#aH[ySP  
agency 代理   @BHS5^|  
agent 代理人   yzM+28}L<I  
agreement 契約   ]Re~V{uh  
allotments 分配數   w#G=Z_Tt  
allowance 津貼   4gkV]" H!  
amalgamation 合併   Jr>S/]"  
amortization 攤銷   mTuB
*  
amortized cost 應攤成本   \gI:`>- x  
annuities 年金   >2Qqa;nx|  
applied cost 已分配成本   5q_OuZ/6  
applied expense 已分配費用   o"ah\"#el  
applied manufacturing expense 己分配製造費用   >eG&gc@$1$  
apportioned charge 攤派費用   .dKRIFo  
appreciation 漲價   nwZr3r  
article of association 公司章程   | 8L`osg  
assessment 課稅   noUZ9M|hz  
assets 資產   Zqs-I
8y  
attorney fee 律師費   -IEP?NX  
audit 審計   X-N$+[#  
auditor 審計員   Rn~Xu)@e  
average 平均數   ATmqq)\s  
average cost 平均成本   97))'gC  
bad debt 壞賬   t|U2ws#  
balance 餘額   gUszMhHX  
balance sheet 資產負債表   JJHvj=9'o  
bank account 銀行賬戶   &<P^Tvqq&  
bank balance 銀行結存   cV_IG}LJ  
bank charge 銀行手續費   dK;\`>8  
bank deposit 銀行存款   nM.?Q}yO~  
bank discount 銀行貼現   Oc/_T>  
bank draft 銀行匯票   b;{"lJ:+Z  
bank loan 銀行借款   cD`O +WA2K  
bank overdraft 銀行透支   O"^a.`27  
bankers acceptance 銀行承兌   -J7,Nw  
bankruptcy 破產   +l?ro[#6&.  
bearer 持票人   7@cvy? v{  
beneficiary 受益人   |m 5;M$M)  
bequest 遺產   o`8+#+@f7  
bill 票據   =O'%)Y&  
bill of exchange 匯票   hCvLwZ?LF  
bill of lading 提單   Q%VR@[`\  
bills discounted 貼現票據   1gy}E=noP  
bills payable 應付票據   hUhp2ibEs  
bills receivable 應收票據   Cz);mOb%M%  
board of directors 董事會   y3[)zv  
bonds 債券   [O+^eE6h  
bonus 紅利   S1= JdN  
book value 賬面價值   2[&-y[1  
bookkeeper 簿記員   ^}7t:  
bookkeeping 簿記   B{UoNm@  
branch office general ledger 支店往來賬戶   x OyL2  
broker 經紀人   I+d(r"N1  
brought down 接前   cTaD{!zm5  
brought forward 接上頁   @gjdyz  
budget 預算   8Gg/M%wq9U  
by-product 副產品   dlzamoS@AR  
by-product sales 副產品銷售   O#5( U.E  
capital 股本   [5eT|uy  
capital income 資本收益   LP-Q'vb<=  
capital outlay 資本支出   "sx&8H"  
capital stock 股本   =egi?Ne  
capital stock certificate 股票   wBHDof xX  
carried down 移後   wVJ FA1  
carried forward 移下頁   J'c9577$  
cash 現金   k Q(y^tW  
cash account 現金賬戶   \J:T]  
cash in bank 存銀行現金   (4f9
wrK  
cash on delivery 交貨收款   71&+
dC  
cash on hand 庫存現金   6Oba}`)q9  
cash payment 現金支付   C$ `Y[w  
cash purchase 現購   ViT 5Jn7  
cash sale 現沽   `DllW{l  
cashier 出?#123;員   OLup`~  
cashiers check 本票   XK-x*|  
certificate of deposit 存款單折   v]U;5Uo  
certificate of indebtedness 借據   `srZ#F5  
certified check 保付支票   GFa/9Bi  
certified public accountant 會計師   DMN H?6  
charges 費用   T`Z
J=gv  
charge for remittances 匯水手續費   V"j nrNs3  
charter 營業執照   6MNA.{Jdd  
chartered accountant 會計師   *+Q*&-$  
chattles 動產   R./6Q1  
check 支票   AHD%6 \$  
che stub 支票存根   -?1J+}?  
closed account 己結清賬戶   ld?.o/  
closing 結算   I8;[DP9  
closing entries 結賬紀錄  
BIf].RY  
closing stock 期末存貨   X )s7_  
closing the book 結賬   ~'.yhPog  
columnar journal 多欄日記賬   mM{v>Em2K#  
combination 聯合   ucPMT0k  
commission 佣金   kK|+W,  
commodity 商品   X2?_lZ[\  
common stock 普通股   |6^
K  
company 公司   FNEmGz/4  
compensation 賠償   PuCA @qY  
compound interest 複利   R>&/n/l  
consignee 承銷人   vnC&1  
consignment 寄銷   DJ0T5VE W3  
consignor 寄銷人   Wj=ex3K3u.  
consolidated balance sheet 合併資產負債表   7zZ|=W?&{  
consolidated profit and loss account 合併損益表   4PM`hc  
consolidation 合併   G@!9)v]9  
construction cost 營建成本   a\_,_psK  
construction revenue 營建收入   ta.,4R&K  
contract 合同   }?kO<)d  
control account 統制賬戶   f.^w/ GJO/  
copyright 版權   (r\h dLX  
corporation 公司   Z@/5~p  
cost 成本   fEv36xb2S  
cost accounting 成本會計   Rj`Y X0?+  
cost of labour 勞工成本   _u2  
cost of production 生產成本   $Xc<K
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cost of manufacture 製造成本   p;=(-4\V}  
cost of sales 銷貨成本   )1 j2  
cost price 成本價格   Pv.@Y30  
credit 貸方   Lo9?,^S  
credit note 收款通知單   {U-EBXV  
creditor 債權人   BmXGk  
crossed check 橫線支票   (C@@e'e  
current account 往來活期賬戶   yo?Q%w'Nh  
current asset 流動資產   ~U+'3.Wo  
current liability 流動負債   |h/2'zd^-  
current profit and loss 本期損益   k"{U}Y/}  
debit 借方   5VbNWrw  
debt 債務   6E]rxps}"  
debtor 債務人   qDb}b d5  
deed 契據   hj,x~^cS  
deferred assets 遞延資產   K*FAngIB  
deferred liabilities 遞延負債   {2@96o2}  
delivery 交貨   h cXqg  
delivery expense 送貨費   #sZes  
delivery order 出貨單   Ngnjr7Q={T  
demand draft 即期匯票   JvaaBXkS\  
demand note 即期票據   1_lL?S3,a@  
demurrage charge 延期費   q8>Q,F`BA  
deposit 存款   j3&*wU_  
deposit slip 存款單   Q2?qvNZ  
depreciation 折舊   +(%[fW  
direct cost 直接成本   OhEL9"\<  
direct labour 直接人工   Din)5CxFX  
director 董事   ;xwQzu%M>5  
discount 折扣   3IFU{0a`  
discount on purchase 進貨折扣   E76:}(  
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