[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。   w8g36v*+(u  
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acceptance 承兌   9?W38EF  
account 賬戶   )FqE8oN-  
accountant 會計員   4[&6yHJ^  
accounting 會計   l9.wMs*`X  
accounting system 會計制度   c$'Uf
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accounts payable 應付賬款   {:enoV"  
accounts receivable 應收賬款   K~WwV8c9;  
accumulated profits 累積利益   /qL&)24  
adjusting entry ?#123;整記錄   y6?Q5x9M  
adjustment ?#123;整   \ca4X{x  
administration expense 管理費用   i9)y|  
advances 預付   ;@d<*  
advertising expense 廣告費   5y"yd6O]O5  
agency 代理   i
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agent 代理人   I/)dXk~  
agreement 契約   pp[? k}@  
allotments 分配數   oci-[CI,  
allowance 津貼   O!]wJ
  
amalgamation 合併   ^?xXP=/  
amortization 攤銷   }RUC#aW1  
amortized cost 應攤成本   `u-VGd\  
annuities 年金   Vq'&t <K#  
applied cost 已分配成本   }}(~'
 
applied expense 已分配費用   XLbrE|0A?  
applied manufacturing expense 己分配製造費用   Hab9~v ]  
apportioned charge 攤派費用   [bT@Y:X@`  
appreciation 漲價   up2%QbN(  
article of association 公司章程   .(1$Q6yG  
assessment 課稅   esu6iU@  
assets 資產   7\/O"Ot  
attorney fee 律師費   dF.T6b  
audit 審計   0`ib_&yI  
auditor 審計員   WAdl@){  
average 平均數   {G{@bUG]p  
average cost 平均成本   cq9Q7<&MF  
bad debt 壞賬   )v-* WreS  
balance 餘額   !7^He3  
balance sheet 資產負債表   UZAWh R  
bank account 銀行賬戶   1[Mr
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bank balance 銀行結存   l9L;Tjj  
bank charge 銀行手續費   <?J7Z|  
bank deposit 銀行存款   b{dzbmak  
bank discount 銀行貼現   Uq+ _#{2(  
bank draft 銀行匯票   $cy:G  
bank loan 銀行借款   yED^/=\)}  
bank overdraft 銀行透支   f%}+.e
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bankers acceptance 銀行承兌   slmxit  
bankruptcy 破產   d!LV@</  
bearer 持票人   7S7!  
beneficiary 受益人   f:Ja  
bequest 遺產   -$kJERvy  
bill 票據   y^Jv?`jw  
bill of exchange 匯票   0l6
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bill of lading 提單   %b&BLXW  
bills discounted 貼現票據   jlP7'xt1%  
bills payable 應付票據   ).S<{zm7  
bills receivable 應收票據   ^U?(g0<"  
board of directors 董事會   c\'pA^m6  
bonds 債券   .0-m=3mp2  
bonus 紅利   ? 7EVmF  
book value 賬面價值   |G@)B!>  
bookkeeper 簿記員   T> 'Vaxo  
bookkeeping 簿記   vTEkh0Ys  
branch office general ledger 支店往來賬戶   #G=QL(f>/  
broker 經紀人   [L(l++.z  
brought down 接前   -YyH"f  
brought forward 接上頁   3ky+qoe  
budget 預算   B3t>M) 9  
by-product 副產品   $Ig,cTR.b  
by-product sales 副產品銷售   j1C.#-P[  
capital 股本   PZR%8 m}]u  
capital income 資本收益   AJd.K'=8  
capital outlay 資本支出   p-r%MnT  
capital stock 股本   Z*>/@J}  
capital stock certificate 股票   $2CGRhC  
carried down 移後   xt,L* B  
carried forward 移下頁   ^p zxwt  
cash 現金   ]"g >> N  
cash account 現金賬戶   I*S`I|{J  
cash in bank 存銀行現金   @dCPa7:>&  
cash on delivery 交貨收款   7XWBI\SW  
cash on hand 庫存現金   G=5t5[KC  
cash payment 現金支付   Cj 2Xl  
cash purchase 現購   <4e*3WSG  
cash sale 現沽   H"rzRd;S  
cashier 出?#123;員   UZ\*]mxT  
cashiers check 本票   =&VXn{e  
certificate of deposit 存款單折   H..ZvGu  
certificate of indebtedness 借據   J-\?,4mcP  
certified check 保付支票   TWR$D  
certified public accountant 會計師   }`N2ZxC0AQ  
charges 費用   B%J%TR_  
charge for remittances 匯水手續費   }j(2Dl  
charter 營業執照   {I-a;XBX  
chartered accountant 會計師   nlebFDb7  
chattles 動產   M1^C8cz  
check 支票   %L13Jsw  
che stub 支票存根   < VaMUm<2  
closed account 己結清賬戶   C9F+e  
closing 結算   5nx<,-N*BP  
closing entries 結賬紀錄   yD"
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closing stock 期末存貨   ;\.JV '  
closing the book 結賬   "?SOBA!vy  
columnar journal 多欄日記賬   OOBcJC  
combination 聯合   -[pCP_`)u  
commission 佣金   RzzFhU#r  
commodity 商品   SE^b0ZV*x  
common stock 普通股   Sq-3-w,R~  
company 公司   JOdwv4(3V  
compensation 賠償   |#&V:GZp  
compound interest 複利   m@Ip^]9ry  
consignee 承銷人   XW?ybH6  
consignment 寄銷   iTLW<wG  
consignor 寄銷人   MxgLzt Y  
consolidated balance sheet 合併資產負債表   Vj=Xcn#*8  
consolidated profit and loss account 合併損益表   W ~Jzqp9g  
consolidation 合併   ]<q}WjXD'  
construction cost 營建成本   *t.q m5h  
construction revenue 營建收入   afY_9g!\  
contract 合同   NT@YLhs?  
control account 統制賬戶   2gwZb/'i  
copyright 版權   ,!I?)hwOC  
corporation 公司   /^'Bgnez  
cost 成本   Qsg/ V]  
cost accounting 成本會計   {Z#e{~m#  
cost of labour 勞工成本   |.(CIu~b   
cost of production 生產成本   z
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cost of manufacture 製造成本   [0&'cu>  
cost of sales 銷貨成本   Dn_"B0$lk  
cost price 成本價格   R<;OEN  
credit 貸方   2e9jo,i  
credit note 收款通知單   veUa|Bx.(v  
creditor 債權人   &|.hkR2k  
crossed check 橫線支票   3`A>j"  
current account 往來活期賬戶   &~~aAg  
current asset 流動資產   F$Im9T6  
current liability 流動負債   7}4'dW.  
current profit and loss 本期損益   0n:?sFY>  
debit 借方   F{k$Atb?g/  
debt 債務   >
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debtor 債務人   *u>lx!g  
deed 契據   Wy<[(Pd   
deferred assets 遞延資產   ~|r~N
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deferred liabilities 遞延負債   Eh\ 1O(a(  
delivery 交貨   B.$PhmCG  
delivery expense 送貨費   "h=6Q+Ze  
delivery order 出貨單   TE^7
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demand draft 即期匯票   "S5S|dBc  
demand note 即期票據   EM=w?T  
demurrage charge 延期費   @}<"N  
deposit 存款   vUNisVA  
deposit slip 存款單   yN*:.al  
depreciation 折舊   d%0+i/p  
direct cost 直接成本   ''IoC j  
direct labour 直接人工   x#VyQ[ok  
director 董事   LVnHt}  
discount 折扣   b pCNho$  
discount on purchase 進貨折扣   6*IpA
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