[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。   !\OX}kHX5  
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acceptance 承兌   0xaK"\Q  
account 賬戶   PIoBKCJ  
accountant 會計員   |eJR
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accounting 會計   5aXE^.
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accounting system 會計制度   'e$8 IZm  
accounts payable 應付賬款   m}>Q#IVZ  
accounts receivable 應收賬款   m,}GP^<1i  
accumulated profits 累積利益   g;7u-nP  
adjusting entry ?#123;整記錄   6.[3N~pq  
adjustment ?#123;整   hDBo XIK  
administration expense 管理費用   zH#urF6<  
advances 預付   w02C1oGfx  
advertising expense 廣告費   4AF.KX7  
agency 代理   L!`PM.:9  
agent 代理人   %&s4YD/{  
agreement 契約   g'2;///  
allotments 分配數   x`2du/ C  
allowance 津貼   5ci1ce  
amalgamation 合併   "{2niBx  
amortization 攤銷   Blj<|\igc  
amortized cost 應攤成本   8]bLp  
annuities 年金   [| N73m,&  
applied cost 已分配成本   R D?
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applied expense 已分配費用   Pa$"c?QUy  
applied manufacturing expense 己分配製造費用   #3A|Z=,
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apportioned charge 攤派費用   HXkXDX9&'.  
appreciation 漲價   H6/gRv@  
article of association 公司章程   Oq)7XL4  
assessment 課稅   ),^pi?  
assets 資產   0Fsa&<{6?  
attorney fee 律師費   k]2_vk^  
audit 審計   10bv%ZX7  
auditor 審計員   (Ap?ixrR_  
average 平均數   FJT0lC  
average cost 平均成本   2zuQeFsK  
bad debt 壞賬   &VG  
balance 餘額   BKg Cuz:y  
balance sheet 資產負債表   BPVOBL@   
bank account 銀行賬戶   OG G9f??  
bank balance 銀行結存   7 y$a=+D i  
bank charge 銀行手續費   $\M];S=CY  
bank deposit 銀行存款   JC;&]S.  
bank discount 銀行貼現   
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bank draft 銀行匯票   k~, k@mR  
bank loan 銀行借款   z*9 ke  
bank overdraft 銀行透支   vUDMl Z  
bankers acceptance 銀行承兌   )CgH|z:=b  
bankruptcy 破產   5du xW>D  
bearer 持票人   Iv*u#]{t  
beneficiary 受益人   0s RcA-9  
bequest 遺產   g${k8.TV  
bill 票據   t6lwKK  
bill of exchange 匯票   3e1P!^'\  
bill of lading 提單   : LT'#Q8  
bills discounted 貼現票據   Z#YNL-x  
bills payable 應付票據   G^eXJusOv  
bills receivable 應收票據   b[:{\!I  
board of directors 董事會   &:1q3gDm  
bonds 債券   7:<A_OLi  
bonus 紅利   {Byh:-e<  
book value 賬面價值   ]b:>7_la  
bookkeeper 簿記員   8DM! ]L  
bookkeeping 簿記   e*U6^Xex  
branch office general ledger 支店往來賬戶   H8 xhE~'t  
broker 經紀人   9PMIF9 "  
brought down 接前   \k^ojzJ  
brought forward 接上頁   V)vik  
budget 預算   NFR>[L V  
by-product 副產品   P%N)]b<c*  
by-product sales 副產品銷售   A~ _2"  
capital 股本   ?nWzJ5w3  
capital income 資本收益   dlIYzO<  
capital outlay 資本支出   M}Xf<:g)  
capital stock 股本   |=MhI5gsx  
capital stock certificate 股票   e6^}XRyf  
carried down 移後   2U(q
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carried forward 移下頁   "fW }6pS  
cash 現金   cLw|[!5:  
cash account 現金賬戶   II!~"-WH  
cash in bank 存銀行現金   p<,`l)o}~  
cash on delivery 交貨收款   .t/@d(R  
cash on hand 庫存現金   U3Z-1G~*r  
cash payment 現金支付   mrr~#Bb>  
cash purchase 現購   0%4OmLBT  
cash sale 現沽   `!AI:c*3p1  
cashier 出?#123;員   -Tn%O|#K  
cashiers check 本票   Hmnxmgx  
certificate of deposit 存款單折   <fV][W  
certificate of indebtedness 借據   K<kl2#  
certified check 保付支票   ou-uZ"$,c  
certified public accountant 會計師   %l6E0[  
charges 費用   euVj,m  
charge for remittances 匯水手續費   KHgn  
charter 營業執照   +C[g>c}d  
chartered accountant 會計師   *>1^q9M  
chattles 動產   P,9Pn)M|  
check 支票   CPMGsW^  
che stub 支票存根   ?_cOU@n  
closed account 己結清賬戶   j4+Px %sW  
closing 結算    1X&jlD?  
closing entries 結賬紀錄   _A])q  
closing stock 期末存貨   v+8Ybq  
closing the book 結賬   Vzo<ma^  
columnar journal 多欄日記賬   t,IOq[Vtk  
combination 聯合    ?r@^9  
commission 佣金   7D4tuXUq2  
commodity 商品   Ak8Y?#"wz  
common stock 普通股   aT( _c/t.  
company 公司   Poa&htxe1  
compensation 賠償   C/'w  
compound interest 複利   :7mHPe}(  
consignee 承銷人   B?- poB&  
consignment 寄銷    bLAHVi<.  
consignor 寄銷人   HD/!J9&  
consolidated balance sheet 合併資產負債表   Pg{1'-  
consolidated profit and loss account 合併損益表   N5h9){Mx  
consolidation 合併   mt`CQz"_  
construction cost 營建成本   ai-rF^ehC  
construction revenue 營建收入   ^YropzHZ4E  
contract 合同   o:fe`#t  
control account 統制賬戶   3 yy5 l!fv  
copyright 版權   Q2uV/M1?  
corporation 公司   :GO"bsjL  
cost 成本   _B&Lyg!J  
cost accounting 成本會計   ]JV'z<  
cost of labour 勞工成本   /XEW]/4  
cost of production 生產成本   7.6L1srV  
cost of manufacture 製造成本   e,MsF4'  
cost of sales 銷貨成本   -Ou.C7ol  
cost price 成本價格   nP]!{J]  
credit 貸方   c38XM]Jeq  
credit note 收款通知單   #/f~LTE  
creditor 債權人   13`Mt1R  
crossed check 橫線支票   _]pu"hZz4  
current account 往來活期賬戶   ~~ rR< re  
current asset 流動資產   +38R#2JV  
current liability 流動負債   x|(pmqIH+  
current profit and loss 本期損益   ne/JC(  
debit 借方   IT& ,?u%  
debt 債務   n2hV}t9O  
debtor 債務人   1{ %y(?`  
deed 契據   P <+0sh  
deferred assets 遞延資產   UNff&E-  
deferred liabilities 遞延負債   kMMgY?  
delivery 交貨   -4&
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delivery expense 送貨費   *{!Y_FrL  
delivery order 出貨單   >[, eK=  
demand draft 即期匯票   I4{xQI  
demand note 即期票據   ]p3f54!  
demurrage charge 延期費   C?T\5}h  
deposit 存款   f$ xp74hw3  
deposit slip 存款單   $t(v `,  
depreciation 折舊   ElV!C}g  
direct cost 直接成本   ABX%oZ7[|o  
direct labour 直接人工   a[(OeVQ5  
director 董事   JHt U"  
discount 折扣   '=n?^EPE3  
discount on purchase 進貨折扣   dQ.#8o=  
   
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