[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。   u9~J1s<e  
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acceptance 承兌   =0yJ2[R7Do  
account 賬戶   yC*BOJS  
accountant 會計員   w:+#,,rwzV  
accounting 會計   ?bDae%>.d,  
accounting system 會計制度   :Aiu!}\  
accounts payable 應付賬款   Rw8m5U  
accounts receivable 應收賬款   |^{" 2l"j  
accumulated profits 累積利益   TN_$E&69I  
adjusting entry ?#123;整記錄   V *y  
adjustment ?#123;整   Z*3}L  
administration expense 管理費用   ?^5*[H  
advances 預付   zm"g,\.d  
advertising expense 廣告費   Y. tFqzo3  
agency 代理   7V``f:#d  
agent 代理人   5FKd{V'  
agreement 契約   M 7$4KFNp  
allotments 分配數   -RDs{c`y%N  
allowance 津貼   6+#cyKj  
amalgamation 合併   ID+k`nP  
amortization 攤銷    I omJo  
amortized cost 應攤成本   rL"k-5>fd  
annuities 年金   ^ w1R"qE"m  
applied cost 已分配成本   ?{")Wt  
applied expense 已分配費用   s\R?@  
applied manufacturing expense 己分配製造費用   shZ<j7gqI  
apportioned charge 攤派費用   @!O{>`  
appreciation 漲價   dF]8>jBOL  
article of association 公司章程   Rx-i.EtZ  
assessment 課稅   X;>} ;Li
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assets 資產   1e } 3L2rC  
attorney fee 律師費   U# B  
audit 審計   VbR.tz  
auditor 審計員   A@'W $p?5r  
average 平均數   >f8,YisH  
average cost 平均成本   XjU;oh4:.  
bad debt 壞賬   /MtacR  
balance 餘額   giJyMd}x  
balance sheet 資產負債表   ^4NH.q{  
bank account 銀行賬戶   R L9BB.  
bank balance 銀行結存   $c47cJO)W  
bank charge 銀行手續費   X\RTHlw']  
bank deposit 銀行存款   *^_!W'T{j  
bank discount 銀行貼現   _,~zy9{,  
bank draft 銀行匯票   bf(&N-
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bank loan 銀行借款   e[!>ezaIY  
bank overdraft 銀行透支   tn1aH +  
bankers acceptance 銀行承兌   3Gv i!h7  
bankruptcy 破產   RfRaWbn  
bearer 持票人   oFp&j@`k8j  
beneficiary 受益人   itvdzPO  
bequest 遺產   KZNyp%q  
bill 票據   bnQO}G  
bill of exchange 匯票   &r%3)Z8Et  
bill of lading 提單   UkV] F
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bills discounted 貼現票據   (5_(s`q.  
bills payable 應付票據   ~!kbB4`WK  
bills receivable 應收票據   @eWx4bl  
board of directors 董事會   [K- s\  
bonds 債券   &pz8vWCk  
bonus 紅利   ZeZwzH)BD  
book value 賬面價值   8{u01\0}  
bookkeeper 簿記員   ?2;G_P+  
bookkeeping 簿記   'h6RZKG T  
branch office general ledger 支店往來賬戶   %-CC_R|0$  
broker 經紀人   }Jfo(j  
brought down 接前   )`^:G3w  
brought forward 接上頁   9n7d "XD2  
budget 預算   a=dN.OB}F7  
by-product 副產品   wQc w#  
by-product sales 副產品銷售   r~!lD9R~  
capital 股本   DBRJtU!5x  
capital income 資本收益   H"l'E9k.&p  
capital outlay 資本支出   %Z4=3?5B"9  
capital stock 股本   `fyAV@X  
capital stock certificate 股票   <~OyV5:6  
carried down 移後   y]_DW6W  
carried forward 移下頁   L')zuI  
cash 現金   |z%,W/Ef  
cash account 現金賬戶   n21J7;\/+  
cash in bank 存銀行現金   rpmDr7G  
cash on delivery 交貨收款   (1^(V)@  
cash on hand 庫存現金   Xk$lQMwZ  
cash payment 現金支付   9@06]EI_  
cash purchase 現購   2}twt  
cash sale 現沽   25L{bcng  
cashier 出?#123;員  
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cashiers check 本票   uM8gfY)OI  
certificate of deposit 存款單折   Ipe;%as#  
certificate of indebtedness 借據   vkK+ C~"  
certified check 保付支票   0bE_iu>f'  
certified public accountant 會計師   C0RwW??t  
charges 費用   :-)[B^0  
charge for remittances 匯水手續費   $/H'Dt6x  
charter 營業執照   5z_)  
chartered accountant 會計師   F@BNSs N=  
chattles 動產   jYkx]J%S  
check 支票   \<} nn?~n  
che stub 支票存根  
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closed account 己結清賬戶   _,^sI%  
closing 結算   \w3wh*  
closing entries 結賬紀錄   CvN~  
closing stock 期末存貨   |};~YMH  
closing the book 結賬   8~i@7~ J  
columnar journal 多欄日記賬   1;W>ceN"  
combination 聯合   mI# BQE`p6  
commission 佣金   ~#@EjQCq  
commodity 商品   =%L^!//c  
common stock 普通股   nCrNZ&P  
company 公司   ( nh!tC  
compensation 賠償   C N"c  
compound interest 複利   > BX_Bou  
consignee 承銷人   oC [g  
consignment 寄銷   v09f#t$;5  
consignor 寄銷人   Ut+mm\7  
consolidated balance sheet 合併資產負債表   TO.NCO\x  
consolidated profit and loss account 合併損益表   \&H%k   
consolidation 合併   VxCH}&!  
construction cost 營建成本   VV  
construction revenue 營建收入  
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contract 合同   H2]I__t/u  
control account 統制賬戶   v!,O7XGH~  
copyright 版權  
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corporation 公司   (GQy"IuFh  
cost 成本   sR6(8  
cost accounting 成本會計   `Ao:}  
cost of labour 勞工成本   t]x HM  
cost of production 生產成本  
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cost of manufacture 製造成本   PT;$@q8  
cost of sales 銷貨成本   R/#*~tPi8  
cost price 成本價格   h@J`:KO  
credit 貸方   G<-.{Gx)  
credit note 收款通知單   vZ08/!n  
creditor 債權人   [V2l&ZUni  
crossed check 橫線支票   (:\hor%  
current account 往來活期賬戶   :.dQY=6I  
current asset 流動資產   #xc[)Y,W  
current liability 流動負債   c:0$ Mw=  
current profit and loss 本期損益   ct ZW7  
debit 借方   9K49<u0O  
debt 債務   a-3~HH  
debtor 債務人  
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deed 契據   8X%;29tow  
deferred assets 遞延資產   R:e:B7O~0  
deferred liabilities 遞延負債   "\9@gfsp)  
delivery 交貨   4=9F1[  
delivery expense 送貨費   sJr$[?  
delivery order 出貨單   H.9J}k1S  
demand draft 即期匯票   `drvu?F  
demand note 即期票據   )6(mf2&  
demurrage charge 延期費   t3M/ThIE  
deposit 存款   !-QKh aY  
deposit slip 存款單   ={fi&j  
depreciation 折舊   Pwq} ;+  
direct cost 直接成本   VYF4q9  
direct labour 直接人工   +o/q@&v;Ax  
director 董事   NlKnMgt~  
discount 折扣   '~@WJKk  
discount on purchase 進貨折扣   WV8<gx`Q  
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