[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。   q+cx.Rc#  
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acceptance 承兌   ~v^I*/uY  
account 賬戶   D5jZ;z}  
accountant 會計員   ]hjA,p@Q  
accounting 會計   N^xk.O_TO  
accounting system 會計制度   GcC
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accounts payable 應付賬款   &]P1IQ  
accounts receivable 應收賬款   Pef$-3aP>E  
accumulated profits 累積利益   q.
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adjusting entry ?#123;整記錄   lt{yo\  
adjustment ?#123;整   uJu#Vr:m  
administration expense 管理費用   :Kx6|83  
advances 預付   -efB8)A  
advertising expense 廣告費   2qe]1B;  
agency 代理   {p)=#Jd`.P  
agent 代理人   jR@J1IR<  
agreement 契約   I'a&n}jx  
allotments 分配數   )&wJ_(z  
allowance 津貼   >%Nqgn$V  
amalgamation 合併   2/.I6IbL  
amortization 攤銷   8|H^u6+yz  
amortized cost 應攤成本   z<z\)  
annuities 年金   V;%DS)-  
applied cost 已分配成本   dXewS_7  
applied expense 已分配費用   C ehz]C  
applied manufacturing expense 己分配製造費用   O cJ(i#Q~<  
apportioned charge 攤派費用   '1[Bbs  
appreciation 漲價   Yb =Z`)  
article of association 公司章程   3iv;4e ;  
assessment 課稅   bbAJ5EqL  
assets 資產   lMRy6fzI  
attorney fee 律師費   <OA[u-ph%S  
audit 審計   sB
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auditor 審計員   I%gDqfdL  
average 平均數   $hE,BeQ  
average cost 平均成本   04P!l  
bad debt 壞賬   0VwmV_6'<W  
balance 餘額   ^yp`<=  
balance sheet 資產負債表   J'4V_Kjg-  
bank account 銀行賬戶   :iVEm9pB)  
bank balance 銀行結存   Ld$e -dB  
bank charge 銀行手續費   d;WXlE;  
bank deposit 銀行存款   J4>k9~q  
bank discount 銀行貼現   3_cZaru  
bank draft 銀行匯票   j/*4Wj[  
bank loan 銀行借款   C Ch38qBp  
bank overdraft 銀行透支   ^7$V>|  
bankers acceptance 銀行承兌   PAHkF&  
bankruptcy 破產   {Bm 7'%i  
bearer 持票人   OF/DI)j3  
beneficiary 受益人   tG}cmK~%  
bequest 遺產   HI*j6H?\  
bill 票據   h Lv_ER?  
bill of exchange 匯票   A@qwD300Vo  
bill of lading 提單   3Z-N*bhC  
bills discounted 貼現票據   o u*`~K|R  
bills payable 應付票據   2pn8PQfg)  
bills receivable 應收票據   dlB?/J<  
board of directors 董事會   <|R`N)AV;  
bonds 債券   A< |]>[ax  
bonus 紅利   6p1)wf.J  
book value 賬面價值   TOvpv@?-  
bookkeeper 簿記員   $TR#-q  
bookkeeping 簿記   ( V^C7ix:  
branch office general ledger 支店往來賬戶   \qB
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broker 經紀人   WEVV2BJ  
brought down 接前   1Z| {3W  
brought forward 接上頁   oNK-^N?-T  
budget 預算   +(qs{07A$  
by-product 副產品   (HD=m,}  
by-product sales 副產品銷售   c"x-_Uk  
capital 股本   qp)a`'Pq  
capital income 資本收益   3El5g0'G  
capital outlay 資本支出   p:@JCsH=  
capital stock 股本   Rd^X.  
capital stock certificate 股票   Al1BnFB  
carried down 移後   'vV|un(6  
carried forward 移下頁   3Sclr/t  
cash 現金   U9:w^t[Pp  
cash account 現金賬戶   IQya{ e  
cash in bank 存銀行現金   w=MiJr#3^  
cash on delivery 交貨收款   D^jyG6Ch  
cash on hand 庫存現金   |E=8  
cash payment 現金支付   x;L.j7lzA;  
cash purchase 現購   -D-]tL6w  
cash sale 現沽   NiPa-yRh  
cashier 出?#123;員   QYj8c]8f  
cashiers check 本票   L4?)N&V  
certificate of deposit 存款單折   xHo iu$i6  
certificate of indebtedness 借據   VvJ]*D+e  
certified check 保付支票   tH\ aHU[  
certified public accountant 會計師   Fo86WP}  
charges 費用   ^N`bA8
 
charge for remittances 匯水手續費   9;B6<`e/U  
charter 營業執照   B^C!UWN>%X  
chartered accountant 會計師   r|W2I,P  
chattles 動產   cm!|A)~  
check 支票   qJ8@A}}8  
che stub 支票存根   c
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closed account 己結清賬戶   VM[U&g<8n  
closing 結算   d 5z?QI  
closing entries 結賬紀錄   eO?.8OM-a  
closing stock 期末存貨   nC;2wQ6aO  
closing the book 結賬   "`''eV3  
columnar journal 多欄日記賬   RHOEyXhOA  
combination 聯合   /y~ "n4CK~  
commission 佣金   >lg-j-pV  
commodity 商品   *#
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common stock 普通股   f3u^:6U~  
company 公司   /^F$cQX(  
compensation 賠償   Q\ AM] U  
compound interest 複利   d l<7jM?  
consignee 承銷人   lm 1Mz  
consignment 寄銷   7Ne`F(c  
consignor 寄銷人   Np?%pB!Q  
consolidated balance sheet 合併資產負債表   9Nkr=/I"P  
consolidated profit and loss account 合併損益表   0s#
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consolidation 合併   M],}.l  
construction cost 營建成本   kUp[b~  
construction revenue 營建收入   Q#} 0pq  
contract 合同   C~&~Ano,  
control account 統制賬戶   3TDjWW;#~  
copyright 版權   i{9_C/  
corporation 公司   &1:_+  
cost 成本   $aFCe}3b<  
cost accounting 成本會計   .*bu:FuDE  
cost of labour 勞工成本   WHM|kt  
cost of production 生產成本   /I>o6CI  
cost of manufacture 製造成本   !N@d51T=N  
cost of sales 銷貨成本   1oSrhUTy  
cost price 成本價格   86BY032H  
credit 貸方   v9t26>{~  
credit note 收款通知單   eA$wJ$*   
creditor 債權人   5/ee&sJR  
crossed check 橫線支票   {vf"`#Q9  
current account 往來活期賬戶   S-$N!G~!  
current asset 流動資產   >4.K>U?0FC  
current liability 流動負債   /2n-q_  
current profit and loss 本期損益   $z>L $,c>  
debit 借方   b,8\i|*!f  
debt 債務   d*e
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debtor 債務人   v%=@_`Ht  
deed 契據   *&d>Vk."]  
deferred assets 遞延資產   M'n2j  
deferred liabilities 遞延負債   YA:7^-Bv  
delivery 交貨   [vJLj>@  
delivery expense 送貨費   m4<5jC`-M  
delivery order 出貨單   7l%]/`Y-  
demand draft 即期匯票   r^m8kYezQ  
demand note 即期票據   zree}VqD;5  
demurrage charge 延期費   =u5a'bp0;;  
deposit 存款   z;dFS  
deposit slip 存款單   J*nQ(*e  
depreciation 折舊   ?OYK'p.  
direct cost 直接成本   E=-ed9({:  
direct labour 直接人工   R0l5"l*@+  
director 董事   "zn<\z$l  
discount 折扣   .]0u#fz0y  
discount on purchase 進貨折扣   r\+0J`  
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