[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。   yVe<+Z\7  
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acceptance 承兌   d*_rJE}B  
account 賬戶   Ip|=NQL>  
accountant 會計員   4hx4/5[^  
accounting 會計   M.67[Qj~"u  
accounting system 會計制度   <-DQ(0xg  
accounts payable 應付賬款   * .g[vCy  
accounts receivable 應收賬款   ]Q#k"Je  
accumulated profits 累積利益    }=d}q *  
adjusting entry ?#123;整記錄   LSrKi$   
adjustment ?#123;整   cAq5vAqmg  
administration expense 管理費用   7U!-_)n{  
advances 預付   X<Ag['r  
advertising expense 廣告費   ,WBKN)%u  
agency 代理   Pq,iR J  
agent 代理人   ~;}uYJ  
agreement 契約   X0knM}5  
allotments 分配數   >P ~j@Lv  
allowance 津貼   "?^#+@LV  
amalgamation 合併   :{9HsF"h0  
amortization 攤銷   av bup  
amortized cost 應攤成本   ^<3{0g-"AW  
annuities 年金   T037|k a{  
applied cost 已分配成本   XEBj=5sG  
applied expense 已分配費用   ji C2B  
applied manufacturing expense 己分配製造費用   hi/Z>1ZOX  
apportioned charge 攤派費用   Z*'<9l_1  
appreciation 漲價   _ glB<r$  
article of association 公司章程   WWTRB +1>  
assessment 課稅   f!F5d1N  
assets 資產   &crR nv?  
attorney fee 律師費   .hJcK/m  
audit 審計   2(5/#$t  
auditor 審計員   ux~=}{tz
  
average 平均數   < cxe   
average cost 平均成本   ?2q0[T?e  
bad debt 壞賬   2BiFP||  
balance 餘額   }tL]EW^  
balance sheet 資產負債表   b&6lu4D  
bank account 銀行賬戶   = |E8z u%  
bank balance 銀行結存   ]cM8TT  
bank charge 銀行手續費   v'm-A d+4t  
bank deposit 銀行存款   ,/&|:PkS  
bank discount 銀行貼現   fw5+eTQ^  
bank draft 銀行匯票   ~x^Ra8A  
bank loan 銀行借款   qP-_xpu]R  
bank overdraft 銀行透支   g_JQW(_  
bankers acceptance 銀行承兌   P`avn  
bankruptcy 破產   Y`3\Z6KlV  
bearer 持票人    % s@  
beneficiary 受益人   86>@.:d  
bequest 遺產   b~2LD3"3  
bill 票據   +BDW1%  
bill of exchange 匯票   Et y?/  
bill of lading 提單   %K,cGgp^)  
bills discounted 貼現票據   0oZZLi  
bills payable 應付票據   _ ^'QHWP  
bills receivable 應收票據   Q5A
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board of directors 董事會   -hq^';,  
bonds 債券   SLNq%7apx  
bonus 紅利   4C )sjk?m  
book value 賬面價值   8@b`a]lgrd  
bookkeeper 簿記員   zN9#qlfv  
bookkeeping 簿記   b7'l3mQjk  
branch office general ledger 支店往來賬戶   \58bz<u"  
broker 經紀人   >f4[OBc  
brought down 接前   6uTC2ka[&R  
brought forward 接上頁   hAt4+O&P  
budget 預算   ' 6)Yf}I  
by-product 副產品   ^rd%{6m  
by-product sales 副產品銷售   @R<z=n"  
capital 股本   9m)gp19YA  
capital income 資本收益   !pC`vZG"  
capital outlay 資本支出   eSHsE3}h  
capital stock 股本   +d?|R5{3  
capital stock certificate 股票   *sau['Ha  
carried down 移後   B`||4*  
carried forward 移下頁   L)4~:f
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cash 現金   e1y#p3 @d  
cash account 現金賬戶   Mp=T;Nz  
cash in bank 存銀行現金   @n=&muC}  
cash on delivery 交貨收款   HCCq9us  
cash on hand 庫存現金   ,N;2"$+E  
cash payment 現金支付   5<e{)$C  
cash purchase 現購   YWJ$Pp  
cash sale 現沽   y4r?M8]"r  
cashier 出?#123;員   e"*1l>g  
cashiers check 本票   ]')y(_{  
certificate of deposit 存款單折   +o'xyR'(  
certificate of indebtedness 借據   IG7,-3  
certified check 保付支票    ?!<Q8=  
certified public accountant 會計師   |ICn/r~  
charges 費用   sAPQbTSM  
charge for remittances 匯水手續費   FS=LpvOG)  
charter 營業執照   &['L7  
chartered accountant 會計師   EZzR"W/  
chattles 動產   _CTg")0o  
check 支票   eo@8?>}{X  
che stub 支票存根   @!j6
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closed account 己結清賬戶   <lNNT6[/r  
closing 結算   aOd|;Z  
closing entries 結賬紀錄   o4OB xHKy  
closing stock 期末存貨   3)L#V .  
closing the book 結賬   z}B8&*>  
columnar journal 多欄日記賬   Jt#HbAY  
combination 聯合   ~H:=
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commission 佣金   q317~z_nl  
commodity 商品   WW+F9~S  
common stock 普通股   N-t"CBTO  
company 公司   ~:PM_o*6  
compensation 賠償   9[teG5wAa  
compound interest 複利   D
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consignee 承銷人   K:kb&W  
consignment 寄銷   ~kj96w4eAR  
consignor 寄銷人   'rS\9T  
consolidated balance sheet 合併資產負債表   4P=1)t?tX  
consolidated profit and loss account 合併損益表   5`$!s17  
consolidation 合併   WPrBK{B`o  
construction cost 營建成本   'n1$Y%t  
construction revenue 營建收入   cui%r!D  
contract 合同   p|
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control account 統制賬戶   .o5K X*  
copyright 版權   C9!FnvH
 
corporation 公司   r> Xk1~<!  
cost 成本   <RpTk*Yo^=  
cost accounting 成本會計   |(2#KMEWa  
cost of labour 勞工成本   sDR Av%w  
cost of production 生產成本   $Ff6nc=  
cost of manufacture 製造成本   y\(xYB>T  
cost of sales 銷貨成本   S:Jg#1rww-  
cost price 成本價格   P;-.\VRu  
credit 貸方   Hz[1c4)'F  
credit note 收款通知單   k.2GIc:5  
creditor 債權人  
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crossed check 橫線支票   N$v_z>6Z  
current account 往來活期賬戶   "KS"[i!3j  
current asset 流動資產   BOR$R}q  
current liability 流動負債   F|y0q:U  
current profit and loss 本期損益   %`K{0b  
debit 借方   r$ -P  
debt 債務   NFtA2EMLu[  
debtor 債務人   cH$(*k9%M  
deed 契據   nd,\<}uP9  
deferred assets 遞延資產   K'e,9P{  
deferred liabilities 遞延負債   :SW vH-]  
delivery 交貨   >R_m@$`  
delivery expense 送貨費   xLLTp7b(  
delivery order 出貨單   I Z*)  
demand draft 即期匯票   =S6bP< q  
demand note 即期票據   "L`BuAB  
demurrage charge 延期費   kOdpW  
deposit 存款   EYZ&%.Sy5  
deposit slip 存款單   GVu[X?q@|  
depreciation 折舊   c`hENPhW  
direct cost 直接成本   ^c/3!"wK  
direct labour 直接人工   {dP6fr1z  
director 董事   w1(5,~OB  
discount 折扣   f*88k='\W  
discount on purchase 進貨折扣   z_'!?
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