[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。   0^27grU>  
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acceptance 承兌   axRzn:f  
account 賬戶   FzD
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accountant 會計員   J:{$\m'  
accounting 會計   -RSPYQjz  
accounting system 會計制度   Zv`j+b  
accounts payable 應付賬款   #\Q{?F!4  
accounts receivable 應收賬款   b0~AN#Es  
accumulated profits 累積利益   t:|+U:! >  
adjusting entry ?#123;整記錄   k]vrqjn Q  
adjustment ?#123;整   *=-o0c  
administration expense 管理費用   |CC(`<\R  
advances 預付   x}w"2[fL  
advertising expense 廣告費   3Mnm2*\  
agency 代理   Bhy:" r%#  
agent 代理人   NbD"O8dL~E  
agreement 契約   >@2l/x8;  
allotments 分配數   ]aqHk  
allowance 津貼   W.xlS
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amalgamation 合併   09f:%!^u  
amortization 攤銷  
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amortized cost 應攤成本   $uA?c& e  
annuities 年金   @aG1 PG{  
applied cost 已分配成本   /ry#q%?  
applied expense 已分配費用   [w%MECTe  
applied manufacturing expense 己分配製造費用   T:$zNX<f  
apportioned charge 攤派費用   blwdcdh  
appreciation 漲價   `Z3Qx~fx  
article of association 公司章程   YHVJg?H3  
assessment 課稅   Y4%Bx8  
assets 資產   *cdr,AD?lH  
attorney fee 律師費   6,"fH{Bd  
audit 審計   "d a%@Zy  
auditor 審計員   z2m%L0  
average 平均數   t|gEMDGa3  
average cost 平均成本   x*H4o{o0  
bad debt 壞賬   >uok\sX  
balance 餘額   OIF0X!  
balance sheet 資產負債表   %$b)l?!  
bank account 銀行賬戶   C+r<DC3  
bank balance 銀行結存   f`5e0;zm  
bank charge 銀行手續費   `?Pk~7  
bank deposit 銀行存款   Gs*FbrY  
bank discount 銀行貼現   +$MNG   
bank draft 銀行匯票   })V9d  
bank loan 銀行借款   KzRw)P  
bank overdraft 銀行透支   _P!J0  
bankers acceptance 銀行承兌   W;]*&P[[   
bankruptcy 破產   ,3G8
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bearer 持票人   Y[A
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beneficiary 受益人   %}+!%A.3  
bequest 遺產   $73j*@EQA  
bill 票據   (k9{&mPJ  
bill of exchange 匯票   DiK@>$v  
bill of lading 提單   <RmI)g>'_^  
bills discounted 貼現票據   Q 'R@'W9  
bills payable 應付票據   0`=#1u8  
bills receivable 應收票據   1}e1:m]r  
board of directors 董事會   pYo]lO  
bonds 債券   .:tA
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bonus 紅利   k zhek >  
book value 賬面價值   QE&rpF7l{  
bookkeeper 簿記員   6!} @vp![  
bookkeeping 簿記   N|c;Qzl
 
branch office general ledger 支店往來賬戶  
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broker 經紀人   5Sd+Cc  
brought down 接前   :CO>g=
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brought forward 接上頁   }&d@6m]  
budget 預算   uBLI!N-G  
by-product 副產品   X>w(^L*>  
by-product sales 副產品銷售   /TTmMx*  
capital 股本   '>AOJaA  
capital income 資本收益   z bdmz  
capital outlay 資本支出   :E/]Bjq$;  
capital stock 股本   etdI:N*x  
capital stock certificate 股票   /,'D4s:Gg  
carried down 移後   o5gt`H"  
carried forward 移下頁   i]8HzKuiW  
cash 現金   kP9DCDO`[5  
cash account 現金賬戶   G>{ B
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cash in bank 存銀行現金   <syMrXk)R(  
cash on delivery 交貨收款   $LLkYOwI  
cash on hand 庫存現金   zhH-lMNj-  
cash payment 現金支付   + E7s[9/r  
cash purchase 現購   *.wX9g9\  
cash sale 現沽   DVxW2J  
cashier 出?#123;員   h#9X0u7j  
cashiers check 本票   <Q'J=;vV  
certificate of deposit 存款單折   2xvTij O0  
certificate of indebtedness 借據   Qvh:
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certified check 保付支票   1BK-uv:  
certified public accountant 會計師   Al="ss&2  
charges 費用   R]e?<,"X  
charge for remittances 匯水手續費   )J4XM(  
charter 營業執照   fOEw]B#@  
chartered accountant 會計師   +^n [B  
chattles 動產   e&zZr]vs]l  
check 支票   GGcNaW'  
che stub 支票存根   d@~Hp?  
closed account 己結清賬戶   X4LU/f<f  
closing 結算   ZI4[v>  
closing entries 結賬紀錄   x 5vvY  
closing stock 期末存貨   )%lPa|7s  
closing the book 結賬   ,)3%@MwO  
columnar journal 多欄日記賬   e[f}Lxln  
combination 聯合   s86Ij>VLf  
commission 佣金   To1 .U)do  
commodity 商品   Jylav:  
common stock 普通股   Vo^ i7  
company 公司   F)'kN2  
compensation 賠償   n}(/>?/  
compound interest 複利   P!@b:.$  
consignee 承銷人   % "|I` m  
consignment 寄銷   .}Va~[0j  
consignor 寄銷人   ehB (?  
consolidated balance sheet 合併資產負債表   5hwe ul>S  
consolidated profit and loss account 合併損益表   Eb66GXF[  
consolidation 合併   Q$!dPwDg  
construction cost 營建成本   }t} y  
construction revenue 營建收入   x5[wF6A  
contract 合同   F]kn4zr  
control account 統制賬戶   k@MAi*  
copyright 版權   -0rc4<};h  
corporation 公司   K TJm[44  
cost 成本   0Z9>%\km_  
cost accounting 成本會計   b_2bg>|;  
cost of labour 勞工成本   g,Z8I;A^  
cost of production 生產成本   ^ Q]I)U  
cost of manufacture 製造成本   aMdWT4  
cost of sales 銷貨成本   Fd!Np7xw  
cost price 成本價格   #!="b8F  
credit 貸方   ayR=GqZ1  
credit note 收款通知單   [w&B>z=g$  
creditor 債權人   G^E"#F  
crossed check 橫線支票   .d{@`^dh1]  
current account 往來活期賬戶   qzD<_ynA  
current asset 流動資產   UXpF$=  
current liability 流動負債   .!|\Y!]^r  
current profit and loss 本期損益   Gf``0F)  
debit 借方   aQ zDOeTi  
debt 債務   /BEE.`6yI5  
debtor 債務人   1.
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deed 契據   [t #xX59  
deferred assets 遞延資產   h"R{{yf2  
deferred liabilities 遞延負債   4 yy9m8/  
delivery 交貨   +S/OMkC  
delivery expense 送貨費   klpYtQ  
delivery order 出貨單   CshYUr -  
demand draft 即期匯票   @`"UD  
demand note 即期票據   cV8Bl="gqe  
demurrage charge 延期費   p1}umDb%  
deposit 存款   u*n%cXY;J/  
deposit slip 存款單   {\:"OcP #  
depreciation 折舊   T,G 38  
direct cost 直接成本   o USv)G.zb  
direct labour 直接人工   M/<>'%sj  
director 董事   ":
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discount 折扣   ::<v; `l  
discount on purchase 進貨折扣   BOc2<M/\  
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