[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。   QFPx4F7(e  
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acceptance 承兌   /WfVG\NF  
account 賬戶   $%JyM  
accountant 會計員   :ct+.#  
accounting 會計   (0Cszm.  
accounting system 會計制度   ,LZ:y1z'V-  
accounts payable 應付賬款   bEKLameKv  
accounts receivable 應收賬款   D3{lyi|8  
accumulated profits 累積利益   clw91yrQn  
adjusting entry ?#123;整記錄   Wwha?W>  
adjustment ?#123;整   *F*X_O  
administration expense 管理費用   W6T
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advances 預付   "~<~b2Y"5  
advertising expense 廣告費   y7OG[L/  
agency 代理   e63|Z[8  
agent 代理人   N -]PK%*  
agreement 契約   ;l()3;  
allotments 分配數   0Q>|s_  
allowance 津貼   JZzf,G:  
amalgamation 合併   3L?a4,Q"k}  
amortization 攤銷   a7\L-T+  
amortized cost 應攤成本   C4tl4df9  
annuities 年金   PEEY;x  
applied cost 已分配成本   7V (7JV<>  
applied expense 已分配費用   xUi!|c  
applied manufacturing expense 己分配製造費用   MPn>&28"|K  
apportioned charge 攤派費用   o(/ia3  
appreciation 漲價   8 -;ZPhN&  
article of association 公司章程   qk,y|7p  
assessment 課稅   F |81i$R  
assets 資產   %E"/]!}3  
attorney fee 律師費   X.l"f'`l  
audit 審計   -/c1qLdQ  
auditor 審計員   /'6[*]IZP  
average 平均數   \)Z
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average cost 平均成本   lMez!qx,=  
bad debt 壞賬   ' u};z:t  
balance 餘額   #.+*G`m  
balance sheet 資產負債表   jA4v?(AO}#  
bank account 銀行賬戶   Q 02??W  
bank balance 銀行結存   r/sRXM:3cZ  
bank charge 銀行手續費   !a(qqZ|s  
bank deposit 銀行存款   |~LjH|*M  
bank discount 銀行貼現   MVP)rugU  
bank draft 銀行匯票   l=~99m
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bank loan 銀行借款   ({kGK0
 
bank overdraft 銀行透支   `AHNk7 t=  
bankers acceptance 銀行承兌   :YXQ9/iRr  
bankruptcy 破產   y'|W['  
bearer 持票人   b%f2"e0g  
beneficiary 受益人   Nv Hy '
 
bequest 遺產   >m6,xxTR  
bill 票據   {C0^D*U:  
bill of exchange 匯票   e=)
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bill of lading 提單   (Zn3-t*  
bills discounted 貼現票據   , g r&s+  
bills payable 應付票據   k,iV$,[TF  
bills receivable 應收票據   :'rZZeb'  
board of directors 董事會   F"f}vl  
bonds 債券   S%s|P=u  
bonus 紅利   'A(-MTd%  
book value 賬面價值   m\Fb ,  
bookkeeper 簿記員   Ldj^O9p(  
bookkeeping 簿記   Y1_6\zpA  
branch office general ledger 支店往來賬戶   h8= MVh(I  
broker 經紀人   VueQP|  
brought down 接前   $CwTNm?  
brought forward 接上頁   OjlB0  
budget 預算   0R 5^p  
by-product 副產品   -5,y 1_M  
by-product sales 副產品銷售   >`?+FDOJ,  
capital 股本   b, **$  
capital income 資本收益   2N8sq(LK{  
capital outlay 資本支出   \ NSw<.  
capital stock 股本   -KJ!  
capital stock certificate 股票   grfdvN  
carried down 移後   9Bvn>+_K  
carried forward 移下頁   M= q~EMH  
cash 現金   q,,>:]f#  
cash account 現金賬戶   - Zoo)  
cash in bank 存銀行現金   Hs` #{W{.  
cash on delivery 交貨收款   I1 R\Ts@  
cash on hand 庫存現金   nK%/tdq  
cash payment 現金支付   ];{
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cash purchase 現購   Or#+E2%1E  
cash sale 現沽   Gp3nR<+  
cashier 出?#123;員   k5%0wHpk=  
cashiers check 本票   "K$Wh1<7  
certificate of deposit 存款單折   8&A|)ur4  
certificate of indebtedness 借據   qqt.nrQ^  
certified check 保付支票   >&Ui*  
certified public accountant 會計師   MHr0CYyb.  
charges 費用   60~>f)vu  
charge for remittances 匯水手續費   }!yD^:[5  
charter 營業執照   7~l  
chartered accountant 會計師   X6N]gD  
chattles 動產   $L&9x3+?Kg  
check 支票   vu'!-K=0  
che stub 支票存根   +?5Uy
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closed account 己結清賬戶   gC_s\WU  
closing 結算   X?v^>mA  
closing entries 結賬紀錄   hKzBq*cV  
closing stock 期末存貨   ZG \
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closing the book 結賬   !Nxn[^[?.  
columnar journal 多欄日記賬   ?m9UhLeaS=  
combination 聯合   q{De&Bu  
commission 佣金   D@rn@N  
commodity 商品   8T.5Mhx0jS  
common stock 普通股   :af; yu  
company 公司   hNq8 uyKx  
compensation 賠償   C>`.J_N  
compound interest 複利   z^a!C#IX  
consignee 承銷人   
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consignment 寄銷   _^xh1=Qr}n  
consignor 寄銷人   z5yb$-j  
consolidated balance sheet 合併資產負債表   c2\rjK  
consolidated profit and loss account 合併損益表   =S[FJaIu7  
consolidation 合併   v1
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construction cost 營建成本   )(?UA$"  
construction revenue 營建收入   32bkouq  
contract 合同   
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control account 統制賬戶   ll<9f)  
copyright 版權   `3sy>GU?  
corporation 公司   B=Zukg1G  
cost 成本   9OQ0Yc!3  
cost accounting 成本會計   UP~WP@0F  
cost of labour 勞工成本   7k`*u) Q  
cost of production 生產成本   -M>K4*%K  
cost of manufacture 製造成本   An8%7xa7  
cost of sales 銷貨成本   /:Z~"Q*r  
cost price 成本價格   &8X .!r`f  
credit 貸方   ,2 g M-  
credit note 收款通知單   9#EHXgz  
creditor 債權人   ?LV-W  
crossed check 橫線支票   <9d-Hz  
current account 往來活期賬戶   !}L~@[v,uL  
current asset 流動資產   S`W'G&bCj  
current liability 流動負債   VT5cxB<  
current profit and loss 本期損益   B.Zm$JZ:  
debit 借方   lZS_n9Sc  
debt 債務   Xew1LPI  
debtor 債務人   sx[&4 k[  
deed 契據   ; Oi[:Ck  
deferred assets 遞延資產   [yYH>~SuwZ  
deferred liabilities 遞延負債   C`yvBt40r  
delivery 交貨   _[$T29:8\]  
delivery expense 送貨費   c9*1$~(v0I  
delivery order 出貨單   4[LLnF--  
demand draft 即期匯票   {w |dM#  
demand note 即期票據   hr_9;,EPh  
demurrage charge 延期費   E
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deposit 存款   QX/X {h6  
deposit slip 存款單   +&7[lsD*  
depreciation 折舊   FUyB
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direct cost 直接成本   _4.]A3;}  
direct labour 直接人工   w'oo-.k  
director 董事   $S6HZG:N  
discount 折扣   o [bE  
discount on purchase 進貨折扣   {uaZ<4N.  
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