[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。   cO-^#di  
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acceptance 承兌  
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account 賬戶   VY0-18 o  
accountant 會計員   yzXS{#\  
accounting 會計   2,.8oa(  
accounting system 會計制度   } OkK@8?0O  
accounts payable 應付賬款   ;3Q3!+%j  
accounts receivable 應收賬款   }c#W"y5l_  
accumulated profits 累積利益   T\Jm=+]c!  
adjusting entry ?#123;整記錄   2F ~
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adjustment ?#123;整   a JQ_V  
administration expense 管理費用   #Q|ACNpYM  
advances 預付   #O7phjzgD  
advertising expense 廣告費   |;YDRI  
agency 代理   WTZuf9:  
agent 代理人   U
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agreement 契約   ;|oem\dKv  
allotments 分配數   B5]nP .R  
allowance 津貼   \r&(l1R  
amalgamation 合併   [Fr <tKtB  
amortization 攤銷   4>]B8ZxH  
amortized cost 應攤成本   zZ8:>2Ps(  
annuities 年金   Pa ^_s  
applied cost 已分配成本   t\\<+^[%  
applied expense 已分配費用   IN"6=2:  
applied manufacturing expense 己分配製造費用   > }86#^F  
apportioned charge 攤派費用   :/;;|lGw  
appreciation 漲價   "}uV=y  
article of association 公司章程   Q?dzro4C  
assessment 課稅   EsLtC5]  
assets 資產   `V?NS,@$  
attorney fee 律師費   M7neOQHq  
audit 審計   D]K?ntS[*  
auditor 審計員   2*zMLI0.  
average 平均數   +^%
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average cost 平均成本   ~B`H5#  
bad debt 壞賬   Lx3`.F\m
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balance 餘額   _14
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balance sheet 資產負債表   Wk]E6yz6  
bank account 銀行賬戶   oCB#i~|>a  
bank balance 銀行結存   .
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bank charge 銀行手續費   .kDJuJ^  
bank deposit 銀行存款   tj tN<y  
bank discount 銀行貼現   :) T#.(mR  
bank draft 銀行匯票   et`rPK~m  
bank loan 銀行借款   EOf*1/Ih  
bank overdraft 銀行透支   p%e />N.P  
bankers acceptance 銀行承兌   4TaHS!9  
bankruptcy 破產   8b+%:eJ  
bearer 持票人   l D]?9K29  
beneficiary 受益人   J8DKia|h(  
bequest 遺產   w# ;y  
bill 票據   w-``kID  
bill of exchange 匯票   g"D:zK)  
bill of lading 提單   gq)uv`3  
bills discounted 貼現票據   A*
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bills payable 應付票據   "D
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bills receivable 應收票據   jft@ 'W53  
board of directors 董事會   Bv}nG|  
bonds 債券   kfy|3KA3m  
bonus 紅利   qWI8 >my11  
book value 賬面價值   r5uX?^mJ0  
bookkeeper 簿記員   E}|IU Pm  
bookkeeping 簿記   g|)yM^Vqr6  
branch office general ledger 支店往來賬戶   ;vgaFc]  
broker 經紀人   ^L's45&
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brought down 接前   |f+fG=a67V  
brought forward 接上頁   wmit>69S  
budget 預算   6am<V]Hw0F  
by-product 副產品   f`p"uLNo<  
by-product sales 副產品銷售   AXpyia7nU  
capital 股本   IPlkv{^  
capital income 資本收益   NQ\<~a`Eq  
capital outlay 資本支出   '_o(I  
capital stock 股本   6Xt c3  
capital stock certificate 股票   
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carried down 移後   N`5 mPE  
carried forward 移下頁   [L>AU; :  
cash 現金   lf2(h4[1R  
cash account 現金賬戶   );V.le}%(  
cash in bank 存銀行現金   9H~OC8R:  
cash on delivery 交貨收款   ~ 6Hi"
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cash on hand 庫存現金   DgC;1U'  
cash payment 現金支付   \v([,tiW%  
cash purchase 現購   7gT^ZL  
cash sale 現沽   :Pi="  
cashier 出?#123;員   e>$E67h<~  
cashiers check 本票   e}W|wJ):j@  
certificate of deposit 存款單折   /1LQx>1d  
certificate of indebtedness 借據   Bfr$&?j#  
certified check 保付支票   !o8(9F  
certified public accountant 會計師   E%\Ohs7  
charges 費用   6zW3!_tz  
charge for remittances 匯水手續費  
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charter 營業執照   LW+^m6O  
chartered accountant 會計師   .
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chattles 動產   <qCfw>%2F  
check 支票   ]08 ~"p  
che stub 支票存根   |kkg1M#  
closed account 己結清賬戶   EB[B0e7}  
closing 結算   Z66q0wR7  
closing entries 結賬紀錄   4'0rgS  
closing stock 期末存貨   =^g
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closing the book 結賬   " IC0v9  
columnar journal 多欄日記賬   NEX{vZkgw  
combination 聯合   SFa~j)9'n  
commission 佣金   M`.v/UQn  
commodity 商品   f#zm}
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common stock 普通股   vrvOPLiQ  
company 公司   >^%TY^7n  
compensation 賠償   [V.#w|n  
compound interest 複利   y4N=v{EbL  
consignee 承銷人   Fs;_z9ej-u  
consignment 寄銷   OqA#4h4^  
consignor 寄銷人    #Up X  
consolidated balance sheet 合併資產負債表   tD\%SiTg=b  
consolidated profit and loss account 合併損益表   wx)Yl1C  
consolidation 合併   B&c*KaK;~  
construction cost 營建成本   o"@GYc["  
construction revenue 營建收入  
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contract 合同   UqsX@jL!  
control account 統制賬戶   P+[\9Gg  
copyright 版權   h;2n2.Q  
corporation 公司   K cNh3CR  
cost 成本   x9VR>ux&  
cost accounting 成本會計   ^K n{L  
cost of labour 勞工成本   `f+l\'.s  
cost of production 生產成本   *S=zJyAO  
cost of manufacture 製造成本   uj9I K  
cost of sales 銷貨成本   WEFvJ0]  
cost price 成本價格   q3-V_~5^/z  
credit 貸方   fI1,L"  
credit note 收款通知單   @XFy^?  
creditor 債權人   DZ~qk+,I  
crossed check 橫線支票   LHJjPf)F  
current account 往來活期賬戶   ?:XbZ"25pJ  
current asset 流動資產   *T{P^q.s~[  
current liability 流動負債   $d_%7xx  
current profit and loss 本期損益   ^+zhzf J  
debit 借方   p8a\> {  
debt 債務   S,~DA3  
debtor 債務人   ([a[fi  
deed 契據   *P}v82C N  
deferred assets 遞延資產   l d4#jV ei  
deferred liabilities 遞延負債   sM$g
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delivery 交貨   y
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delivery expense 送貨費   \5s#9  
delivery order 出貨單   ?go+oS^  
demand draft 即期匯票   N++ jI(  
demand note 即期票據   C|W\qXCqu  
demurrage charge 延期費   jLu`DKB  
deposit 存款   1rmK#ld"=Z  
deposit slip 存款單   _@Le MNv  
depreciation 折舊   WYklS<B[  
direct cost 直接成本   1"5-doo  
direct labour 直接人工   ">^O{X\  
director 董事   A$]&j5nh|  
discount 折扣   i-`n5,  
discount on purchase 進貨折扣   "=97:H{!  
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