[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。   j(~ *'&|(  
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acceptance 承兌   jM\*A#Jo5  
account 賬戶   P6MRd/y |  
accountant 會計員   I*VCpaA  
accounting 會計   E= `6-H{  
accounting system 會計制度   LdB($4,  
accounts payable 應付賬款   .Lfo)?zG  
accounts receivable 應收賬款   n8.kE)?  
accumulated profits 累積利益   5Ba[k[b^  
adjusting entry ?#123;整記錄   =|=.>?t6Z0  
adjustment ?#123;整   A'nq}t 3  
administration expense 管理費用   Q[#vTB$f  
advances 預付   s@fTj$h  
advertising expense 廣告費   `_&Vt=7lG  
agency 代理   ] Eh}L  
agent 代理人   JsotO
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agreement 契約   'g9"Qv?0{`  
allotments 分配數   J!DF^ fLe  
allowance 津貼   /<rt1&0  
amalgamation 合併   5Vi>%5A>l  
amortization 攤銷   &7_Qd4=08w  
amortized cost 應攤成本   )Z %T27r,^  
annuities 年金   =~+DUMBT  
applied cost 已分配成本   S/ibb&  
applied expense 已分配費用   9aJ%`i  
applied manufacturing expense 己分配製造費用   ;*,f<  
apportioned charge 攤派費用   mA{~PpSb  
appreciation 漲價   .$#r V?7  
article of association 公司章程   q7&6r|w1I  
assessment 課稅   n#=o?!_4  
assets 資產   5^j45'%I  
attorney fee 律師費   r#6_]ep}<'  
audit 審計   SRSvot};C  
auditor 審計員   c*R/]Dn  
average 平均數   I<A6Z&*un  
average cost 平均成本   JCW\ *R  
bad debt 壞賬   Vrvic
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balance 餘額   +b3^.wkq  
balance sheet 資產負債表   +Y+Y6Ac[}  
bank account 銀行賬戶   `~cuQ<3Tn  
bank balance 銀行結存   SvR7eC  
bank charge 銀行手續費   B^^r\L9  
bank deposit 銀行存款   gsn)Wv$h  
bank discount 銀行貼現   M5x U9 ]B  
bank draft 銀行匯票   t>H`X~SR?  
bank loan 銀行借款   07hF2[i  
bank overdraft 銀行透支   WMj}kq)SY)  
bankers acceptance 銀行承兌   TFuR@KaBR  
bankruptcy 破產   hxS 6:5Uc  
bearer 持票人   z'`y,8Y1l  
beneficiary 受益人   4WB-Ec  
bequest 遺產   6[]]Y,Y  
bill 票據   `ImE% r!  
bill of exchange 匯票   "H XYNS>  
bill of lading 提單   $2%f 8&  
bills discounted 貼現票據   4 npqJ1  
bills payable 應付票據   \Y}3cE  
bills receivable 應收票據   A7c/N=Cp^  
board of directors 董事會   72veLB  
bonds 債券   |{@FMxn|q  
bonus 紅利   n k2om$nN  
book value 賬面價值   *x)8fAr  
bookkeeper 簿記員   m5Tr-w$QY  
bookkeeping 簿記   $mCarFV-T  
branch office general ledger 支店往來賬戶   lKgKtQpi  
broker 經紀人   w
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brought down 接前   b9XW9O`B  
brought forward 接上頁   ko^\HSXl  
budget 預算   Q%-di=  
by-product 副產品   { m|pl  
by-product sales 副產品銷售   'L{8@gqi  
capital 股本   F"N60>>  
capital income 資本收益   \qUKP"dr  
capital outlay 資本支出   |A8/FU2{  
capital stock 股本   X(7qZ P~  
capital stock certificate 股票   &* E+N[  
carried down 移後   #M!!CX*k  
carried forward 移下頁   /W<>G7% .  
cash 現金   0D8K=h&e  
cash account 現金賬戶   a l20V  
cash in bank 存銀行現金   g&n)fF  
cash on delivery 交貨收款   a[2vjFf#C  
cash on hand 庫存現金   W14Vm(`N  
cash payment 現金支付   6&bIXy  
cash purchase 現購   MfmACd^3$  
cash sale 現沽   rcGb[=Bf  
cashier 出?#123;員   %_Yx<wR%  
cashiers check 本票   4Bl{WyMJ|  
certificate of deposit 存款單折   fQP{|+4  
certificate of indebtedness 借據   o!~Jzd.=h  
certified check 保付支票   C.kxQ<  
certified public accountant 會計師   2<hp
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charges 費用   [{r}u  
charge for remittances 匯水手續費   M?/jkc.8H  
charter 營業執照   FEo269Ur  
chartered accountant 會計師   \(">K  
chattles 動產   [ 4;Ii  
check 支票   +7
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che stub 支票存根   =tU{7i*+  
closed account 己結清賬戶   CB&iI'  
closing 結算   TT9z_Q5~  
closing entries 結賬紀錄   ,j5&6X=1M  
closing stock 期末存貨   kg`.[{k  
closing the book 結賬   ^V|Oxp'7_  
columnar journal 多欄日記賬   3/#:~a9Q  
combination 聯合   a" H WGY  
commission 佣金   V)P&Zw  
commodity 商品   RaTH\>n  
common stock 普通股   ejA%%5q  
company 公司   IG3,XW  
compensation 賠償   $3,ryXp7  
compound interest 複利   Od?qz1  
consignee 承銷人   iVfgDo  
consignment 寄銷   r_YIpnJ  
consignor 寄銷人   _s
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consolidated balance sheet 合併資產負債表   oy<WUb9W  
consolidated profit and loss account 合併損益表   KFZm`,+69  
consolidation 合併   .`CZUKG  
construction cost 營建成本   *6U&Qy-M  
construction revenue 營建收入   -TZ p FT"  
contract 合同   2Dd|~{%  
control account 統制賬戶   KgW:@X7wvM  
copyright 版權   LB/C-n.`  
corporation 公司   '$ef+@y  
cost 成本   ~}ET?Q7t  
cost accounting 成本會計   DKVT(#@T  
cost of labour 勞工成本   t!K*pM  
cost of production 生產成本   {iG@U=>  
cost of manufacture 製造成本   d^(1TNS  
cost of sales 銷貨成本   kw`WH)+F  
cost price 成本價格   S^Au#1e   
credit 貸方   3DaQo 0N  
credit note 收款通知單   i*eAdIi  
creditor 債權人   r ]>\~&?^F  
crossed check 橫線支票   )wVIb)`R>Y  
current account 往來活期賬戶   BGr.yEy  
current asset 流動資產   g=T/_  
current liability 流動負債   FecktD=  
current profit and loss 本期損益   W9oAjO NE  
debit 借方   PIXL6  
debt 債務   ",>H(wJ8  
debtor 債務人   iRi
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deed 契據   -|Kzo_" v5  
deferred assets 遞延資產   u =gt<1U  
deferred liabilities 遞延負債  
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delivery 交貨   vB!|\eJ  
delivery expense 送貨費   U1_&gy @y  
delivery order 出貨單   /=?ETth @  
demand draft 即期匯票   Npn=cLC&  
demand note 即期票據   vs 6,  
demurrage charge 延期費   F\ctuaLC  
deposit 存款   -6sW6;Q  
deposit slip 存款單   IaFr&  
depreciation 折舊   D5?phyC[Z  
direct cost 直接成本   [Vf}NF  
direct labour 直接人工   (qwdQMj`  
director 董事   n-QJ;37\  
discount 折扣   O3V.^_k;  
discount on purchase 進貨折扣   oPKXZU(c  
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