[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。   0Q%I[f8  
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acceptance 承兌   bN*zx)f  
account 賬戶   _58&^:/^  
accountant 會計員   W*c^(
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accounting 會計   09Oe-Bg  
accounting system 會計制度   #!z'R20PH  
accounts payable 應付賬款   K(mzt[n(  
accounts receivable 應收賬款   f$nZogaQ  
accumulated profits 累積利益   i/N68  
adjusting entry ?#123;整記錄   :)_P7k`>e/  
adjustment ?#123;整   yOjTiVQ9  
administration expense 管理費用   ^YPw'cZZ&  
advances 預付   ({rescQB  
advertising expense 廣告費   ng2yZ @$  
agency 代理   K y7-6$  
agent 代理人   #"-w;T%b  
agreement 契約   .dBW{|gN  
allotments 分配數   Z;U\h2TY  
allowance 津貼   1p>&j%dk  
amalgamation 合併  
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amortization 攤銷   +]
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amortized cost 應攤成本   o AS 'Z|  
annuities 年金   nRZ T~S4  
applied cost 已分配成本   wd:SBU~f5*  
applied expense 已分配費用   ,J-YfL^x6*  
applied manufacturing expense 己分配製造費用   ``?Z97rH  
apportioned charge 攤派費用   wCr+/"t  
appreciation 漲價   fwyz|>H_Y(  
article of association 公司章程   C"}]P W  
assessment 課稅   ~f2-%~  
assets 資產   =dC5q{  
attorney fee 律師費   0.Nik^~  
audit 審計   `_e1LEH  
auditor 審計員   EJrQ9"x&n  
average 平均數   z2V_nkI  
average cost 平均成本   V,9UOC,Gn  
bad debt 壞賬   @h\u}Ee  
balance 餘額   \h/aD1&g  
balance sheet 資產負債表   _
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bank account 銀行賬戶   I'uRXvEr7  
bank balance 銀行結存   7+p=4i^@Zs  
bank charge 銀行手續費   _E
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bank deposit 銀行存款   s2+s1%^Ll  
bank discount 銀行貼現   Jqi^Z*PuX  
bank draft 銀行匯票   Q[F$6m%o  
bank loan 銀行借款   HQ8;d9cGir  
bank overdraft 銀行透支   4[]4KKO3Q2  
bankers acceptance 銀行承兌   ;lo!o9`<  
bankruptcy 破產   T%:W6fH7  
bearer 持票人   4~{q=-]V  
beneficiary 受益人   ;i&'va$  
bequest 遺產   gTP0:  
bill 票據   :-.bXOB(  
bill of exchange 匯票   H]W59-{a  
bill of lading 提單   [<{+tAdn)  
bills discounted 貼現票據   ZA4vQDW  
bills payable 應付票據   D7x"P-ie  
bills receivable 應收票據   ygp NMq#?X  
board of directors 董事會   -i?-Xj#%  
bonds 債券   6d3-GMUQ  
bonus 紅利   oW/ #/;|`  
book value 賬面價值   %,*{hhfu  
bookkeeper 簿記員   p[%FH?  
bookkeeping 簿記   :AB$d~${M>  
branch office general ledger 支店往來賬戶   Dos`lh  
broker 經紀人   B [O1^jdO  
brought down 接前   Ik4U+
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brought forward 接上頁   toCT5E_0=  
budget 預算   RI_3X5.KQ  
by-product 副產品   *7o(  
by-product sales 副產品銷售   +O@0gl  
capital 股本   }A`4ae=  
capital income 資本收益   L Y^pmak  
capital outlay 資本支出   +H~ })PeQ  
capital stock 股本   ZK@ENfG  
capital stock certificate 股票   u>.qhtm[  
carried down 移後   @
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carried forward 移下頁   5l"v:Px  
cash 現金   _ZfJfd~  
cash account 現金賬戶   >h7qI-  
cash in bank 存銀行現金   RscU=oaKi  
cash on delivery 交貨收款   =)3tVH&  
cash on hand 庫存現金   <x),HTJ  
cash payment 現金支付   +mN]VO*y  
cash purchase 現購   #yv_Eb02  
cash sale 現沽   Vn6g(:\w  
cashier 出?#123;員   +idj,J|  
cashiers check 本票   >8nRP%r[5,  
certificate of deposit 存款單折   bi bjFg  
certificate of indebtedness 借據   !(soMv  
certified check 保付支票   y#Ao6Od6  
certified public accountant 會計師   iC`K$LY4W  
charges 費用   <o";?
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charge for remittances 匯水手續費   COa"zg  
charter 營業執照   0BM3:]=wr  
chartered accountant 會計師   7N/v  
chattles 動產   &!#a^d+` 0  
check 支票   g,!6,v@  
che stub 支票存根   ?j{LE-(  
closed account 己結清賬戶   mh"&KX86W  
closing 結算   ^xO
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closing entries 結賬紀錄   #AzZ4<;7  
closing stock 期末存貨   eEIa=MB*  
closing the book 結賬   ;aip1Df  
columnar journal 多欄日記賬   d([NU;  
combination 聯合   Bg*Oj)NM  
commission 佣金   1O0o18'  
commodity 商品   {
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common stock 普通股   hGx)X64Mw  
company 公司   t%wC~1  
compensation 賠償   3eqnc),Z  
compound interest 複利   7c9-MP)  
consignee 承銷人   |~Hlv^6H  
consignment 寄銷   pzP~,cdf  
consignor 寄銷人   Y=l91dxGI  
consolidated balance sheet 合併資產負債表   -gl7mO*  
consolidated profit and loss account 合併損益表   cWSiJr):r  
consolidation 合併   GQOz\ic  
construction cost 營建成本   ^9 gFW $]  
construction revenue 營建收入   jemg#GB8  
contract 合同  
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control account 統制賬戶   PK@hf[YHe  
copyright 版權   wIIxs_2Q0c  
corporation 公司   JB~79Lsdz  
cost 成本   /AX1LYlr  
cost accounting 成本會計   :4PK4D s7  
cost of labour 勞工成本   j()<.h;'  
cost of production 生產成本   (-tF=wR,W  
cost of manufacture 製造成本   Q=[AP+
 
cost of sales 銷貨成本   445}Yw5;9  
cost price 成本價格   /pZ]:.A  
credit 貸方   b/:&iG;
 
credit note 收款通知單   IPK.  
creditor 債權人   j'#M'W3@  
crossed check 橫線支票   Nh7+Vl  
current account 往來活期賬戶   KPIc?|o/6  
current asset 流動資產   7RQ.oe e  
current liability 流動負債   i>w'$ {  
current profit and loss 本期損益   T> cvV  
debit 借方   ?+)O4?#  
debt 債務   h=uwOi6}  
debtor 債務人   hiWfVz{~  
deed 契據   #E%0 o  
deferred assets 遞延資產   A`x_M!m  
deferred liabilities 遞延負債   _,Wb`P  
delivery 交貨   8{aS$V"  
delivery expense 送貨費   ,*SoV~  
delivery order 出貨單   G:NI+E"]  
demand draft 即期匯票   pZ?7'+u$L  
demand note 即期票據   hm"i\JZ3N  
demurrage charge 延期費   rnvKfTpZDU  
deposit 存款   kZXsL
 
deposit slip 存款單   #gzY _)E  
depreciation 折舊   y%
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direct cost 直接成本   'xi[- -  
direct labour 直接人工   Ww&~ZZZ {  
director 董事   jEwfa_Q%  
discount 折扣   X
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discount on purchase 進貨折扣   #?/&H;n_8S  
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