[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。   o%!8t_1mR  
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acceptance 承兌   Lo'P;Sb4<}  
account 賬戶   [n[!RddY  
accountant 會計員   eYQq@lrWv  
accounting 會計   ^E)Kse.>  
accounting system 會計制度   s Zan.Kc#  
accounts payable 應付賬款   yfBVy8Sm  
accounts receivable 應收賬款   Z9:erKT   
accumulated profits 累積利益   Pj4WWKX  
adjusting entry ?#123;整記錄   QJBzv|  
adjustment ?#123;整   V3<baxdE  
administration expense 管理費用   o"O=Epg  
advances 預付   ~!*xi  
advertising expense 廣告費   =")}wl=s  
agency 代理   2>l =oXq  
agent 代理人   '=|2, H]  
agreement 契約   A!([k}@=j  
allotments 分配數   <,U=w[cH  
allowance 津貼   MYQZqlV  
amalgamation 合併   MXSN <  
amortization 攤銷   0?)U?=>]p  
amortized cost 應攤成本   8.-0_C*U;  
annuities 年金   <kQ 5 sG  
applied cost 已分配成本   X!}
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applied expense 已分配費用   c7$L:  
applied manufacturing expense 己分配製造費用   U@W3x@  
apportioned charge 攤派費用   ?(9/V7HQ.5  
appreciation 漲價   \a:#e%]qz9  
article of association 公司章程   Y\7>> ?  
assessment 課稅   e rz9CX  
assets 資產   H4s^&--  
attorney fee 律師費   QXXB>gOY5  
audit 審計   {1RI!#[\  
auditor 審計員   vwVK^B  
average 平均數   +T*=JHOD  
average cost 平均成本   Xb0$BAP  
bad debt 壞賬   Z` 5jX;Z!  
balance 餘額   2V6=F[T  
balance sheet 資產負債表   {H]xA3[]  
bank account 銀行賬戶   r-M:YB  
bank balance 銀行結存   *R] Ob9X  
bank charge 銀行手續費    %2 A-u  
bank deposit 銀行存款   9FB[`}  
bank discount 銀行貼現   2nSX90@:  
bank draft 銀行匯票   9"KO!w  
bank loan 銀行借款   ?hpT"N,hF9  
bank overdraft 銀行透支   U(lcQC`$  
bankers acceptance 銀行承兌   g@IV|C(*0  
bankruptcy 破產   2TH13k$  
bearer 持票人   4CO"> :  
beneficiary 受益人   6OBe^/ZRt  
bequest 遺產    3j'A.S  
bill 票據   +D[

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bill of exchange 匯票   ^/nj2"  
bill of lading 提單   81m3j`b  
bills discounted 貼現票據   G?:{9. (  
bills payable 應付票據   pkW }\r  
bills receivable 應收票據   D?+\"lI  
board of directors 董事會   Bw;gl^:UG  
bonds 債券   l;*/F`>
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bonus 紅利    =fJDFg  
book value 賬面價值   P$YY4|`  
bookkeeper 簿記員   :O`7kZ]=n  
bookkeeping 簿記   4o+SSS  
branch office general ledger 支店往來賬戶   kEQ1&9  
broker 經紀人   AYhWeI+  
brought down 接前  
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brought forward 接上頁   U3Fa.bC6}  
budget 預算   2nNBX2o&_  
by-product 副產品   B,Pbm|U1  
by-product sales 副產品銷售   9Fo00"q  
capital 股本   r]e1a\)r  
capital income 資本收益  
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capital outlay 資本支出   g YeKeW3)  
capital stock 股本   ?vmu,y  
capital stock certificate 股票   n$2IaE;v  
carried down 移後   /_WAF90R?  
carried forward 移下頁   U0%T<6*H  
cash 現金   #?x!:i$-  
cash account 現金賬戶   {e'P*j  
cash in bank 存銀行現金   ew13qpt)<L  
cash on delivery 交貨收款   1 M1
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cash on hand 庫存現金   I5nxY)v  
cash payment 現金支付   _&(\>{pm  
cash purchase 現購    ?cG~M|@  
cash sale 現沽   968<yO]  
cashier 出?#123;員   jeKqS  
cashiers check 本票   !,Ou:E?Bb  
certificate of deposit 存款單折   AnF"+<  
certificate of indebtedness 借據   6?;U[eV  
certified check 保付支票   :B^YK].  
certified public accountant 會計師   mu#IF'|b  
charges 費用   1X8P v*,  
charge for remittances 匯水手續費    lu_kir~  
charter 營業執照   OC?a[^hB^)  
chartered accountant 會計師   tTjadnX  
chattles 動產   'E\/H17  
check 支票   Y ~TR`y  
che stub 支票存根   {yo{@pdX>  
closed account 己結清賬戶   yH=Hrz:<eM  
closing 結算   ]\~s83?X  
closing entries 結賬紀錄   _4#Mdnh}[  
closing stock 期末存貨   Yvi.l6JL  
closing the book 結賬   c)*,">$#  
columnar journal 多欄日記賬   I cJy$+  
combination 聯合   OLH[F  
commission 佣金   _p^?_  
commodity 商品   #QUQC2P(~  
common stock 普通股   u=6LPwiI  
company 公司   Cs!z3QU  
compensation 賠償   pZ`^0#Fo  
compound interest 複利   x?"+Or.h  
consignee 承銷人   +YJp
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consignment 寄銷   ~=P#7l\o1  
consignor 寄銷人   /"J 3hSR  
consolidated balance sheet 合併資產負債表   +$uQ_ve  
consolidated profit and loss account 合併損益表   A!^ d8#~.  
consolidation 合併   ;b`kN;s  
construction cost 營建成本   Z|#G+$"QV  
construction revenue 營建收入   wsKOafrV  
contract 合同   .OM^@V~T  
control account 統制賬戶   r" _U-w  
copyright 版權   C8Oh]JF4d  
corporation 公司   5cF7w  
cost 成本   }R9>1u}6  
cost accounting 成本會計  
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cost of labour 勞工成本   rq#\x{l  
cost of production 生產成本   v:IpZ;^  
cost of manufacture 製造成本   qo*
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cost of sales 銷貨成本   eqY8;/  
cost price 成本價格   .)g7s? K  
credit 貸方   NiSybyR$  
credit note 收款通知單   @$7'{*  
creditor 債權人   Z1~`S!(}  
crossed check 橫線支票   cU|tG!Ij?  
current account 往來活期賬戶   oypF0?!m  
current asset 流動資產   6/dP)"a('  
current liability 流動負債   O}-+o1  
current profit and loss 本期損益   vNDf1B5z  
debit 借方   #rI4\K  
debt 債務   oazY?E]}3  
debtor 債務人   Xk(p:^ R  
deed 契據   Z#t}yC%^d  
deferred assets 遞延資產   01<Ti "  
deferred liabilities 遞延負債   >^~W'etX|  
delivery 交貨   "Ng%"N
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delivery expense 送貨費   Ods~tM  
delivery order 出貨單   D &Bdl5g  
demand draft 即期匯票   8U)*kmq  
demand note 即期票據   x+bC\,q  
demurrage charge 延期費   Z [YSET  
deposit 存款   adtgNwg  
deposit slip 存款單   [gIvB<Uv  
depreciation 折舊   XY,!v
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direct cost 直接成本   P_.zp5>  
direct labour 直接人工   B!x7oD9  
director 董事   ^2`*1el  
discount 折扣   7Tc^}Q  
discount on purchase 進貨折扣   !!<H*9]+W;  
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