[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@O  
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acceptance 承兌   /U0Hk>$~(  
account 賬戶   68(^
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accountant 會計員   x DNu'  
accounting 會計   N)Q.P'`N  
accounting system 會計制度   i+_=7(
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accounts payable 應付賬款   GQk/ G0*&  
accounts receivable 應收賬款   9_F&G('V{a  
accumulated profits 累積利益   !8T04988j  
adjusting entry ?#123;整記錄   J\w4N",  
adjustment ?#123;整   Ea][:3  
administration expense 管理費用   GDe,n  
advances 預付   b9"t%R9/Q  
advertising expense 廣告費   C.":2F;-e  
agency 代理   9S[.ESI{>  
agent 代理人   IVZUB*wv)b  
agreement 契約   k;`1Ia  
allotments 分配數   tm1&OY  
allowance 津貼   Eb@
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amalgamation 合併   O[eU{;P  
amortization 攤銷   &-p~ UZy  
amortized cost 應攤成本   }9
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annuities 年金   {.p;V  
applied cost 已分配成本   q }>3NCh  
applied expense 已分配費用   , V,Q(!$F  
applied manufacturing expense 己分配製造費用   1gcWw, /  
apportioned charge 攤派費用   g6aqsa  
appreciation 漲價   >ov#\  
article of association 公司章程   7l/lY-zO  
assessment 課稅   <#57q%  
assets 資產   kksff zG  
attorney fee 律師費    s!
  
audit 審計   GnUD<P=I  
auditor 審計員   nxBP@Td  
average 平均數   ='w 2"4  
average cost 平均成本   ~av#r=x  
bad debt 壞賬   xV`l6QS  
balance 餘額   S]|sK
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balance sheet 資產負債表   I{>Z0+  
bank account 銀行賬戶   J$5G8<d>  
bank balance 銀行結存   00f'G2n  
bank charge 銀行手續費   \'[tfSB  
bank deposit 銀行存款   tP*GYWI48  
bank discount 銀行貼現   VF" ;
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bank draft 銀行匯票   E`(=n(Qu  
bank loan 銀行借款   jP_s(PQ  
bank overdraft 銀行透支   koS?UYF`  
bankers acceptance 銀行承兌   mDZA\P_  
bankruptcy 破產   42tZBz&  
bearer 持票人   (!N2,1|  
beneficiary 受益人    ,dK)I1"C  
bequest 遺產   xP9h$!  
bill 票據   4
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bill of exchange 匯票   w xte
  
bill of lading 提單   ~
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bills discounted 貼現票據   .K(9=yh  
bills payable 應付票據   (`E`xb@E,=  
bills receivable 應收票據   R) dP=W*  
board of directors 董事會   P(2OTfGGx  
bonds 債券   DCZG'eb  
bonus 紅利   3@ Fa  
book value 賬面價值   %xG
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bookkeeper 簿記員   1L'Q;?&2H,  
bookkeeping 簿記   ABe25Sus  
branch office general ledger 支店往來賬戶   tJ6Q7 J;n  
broker 經紀人   kRwUR34yc  
brought down 接前   .zt&H I.F  
brought forward 接上頁   tu$rVwgM  
budget 預算   P7,g^:$  
by-product 副產品   "M-';;  
by-product sales 副產品銷售   Jq(;BJ90R  
capital 股本   o3|4PAA/  
capital income 資本收益   Ai[@2AyU  
capital outlay 資本支出   X0^@E  
capital stock 股本   y9/nkF1p  
capital stock certificate 股票   qwJp&6  
carried down 移後   v{ohrpb0v  
carried forward 移下頁   ty#6%  
cash 現金   kqj)&0|X  
cash account 現金賬戶   Nb !i_@m%s  
cash in bank 存銀行現金   0&I*)Zt9x  
cash on delivery 交貨收款  
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cash on hand 庫存現金   KN657 |f  
cash payment 現金支付   u=W[ S)w  
cash purchase 現購   s
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cash sale 現沽   6s~B2t:Y  
cashier 出?#123;員   &k_*Y-l7]  
cashiers check 本票   ^t7u4w!  
certificate of deposit 存款單折   "]q xjs^3?  
certificate of indebtedness 借據   hF@%k ;I  
certified check 保付支票   DW9MX`!Xc  
certified public accountant 會計師   4TPdq&';C:  
charges 費用   *<67h*|)  
charge for remittances 匯水手續費   lkJxb~S  
charter 營業執照   nr -< mQ  
chartered accountant 會計師   9@ fSO<  
chattles 動產   #|Lsi`]+  
check 支票   WrDFbcH  
che stub 支票存根   snfFRc(RE  
closed account 己結清賬戶   ~MH^R1=]  
closing 結算   Q Kr/  
closing entries 結賬紀錄   @M-w8!.~  
closing stock 期末存貨   c"lwFr9x7  
closing the book 結賬   ~BuBma_  
columnar journal 多欄日記賬   (2>q  
combination 聯合   F09%f"9  
commission 佣金   u*=^>LD  
commodity 商品   'V:MppQVZ.  
common stock 普通股   Y %bb-|\W  
company 公司   g&F$hm  
compensation 賠償   =_C&lc"  
compound interest 複利   |k*bWuXgLs  
consignee 承銷人   3fQ`}OcNr  
consignment 寄銷   2/V%jS[4#y  
consignor 寄銷人   p2rT0gu!  
consolidated balance sheet 合併資產負債表   ^Ld5<  
consolidated profit and loss account 合併損益表   gU|:Y&lFZg  
consolidation 合併   t'At9<ib  
construction cost 營建成本   ~>9G\/u j  
construction revenue 營建收入   g3[-[G
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contract 合同   9^n0<(99b  
control account 統制賬戶   =gJ{75tV3  
copyright 版權   IaSPwsvt'  
corporation 公司   `3VI9GmQ  
cost 成本   yBs-bp"-
 
cost accounting 成本會計   ;K8}Yq9p9  
cost of labour 勞工成本   Fs4shrt  
cost of production 生產成本   sPW:[  
cost of manufacture 製造成本   G,?a8(  
cost of sales 銷貨成本   l\V1c90m  
cost price 成本價格   `Rt w'Uz  
credit 貸方   j[dZ*Jr_  
credit note 收款通知單   yeta)@nH  
creditor 債權人   juF=ZW%i  
crossed check 橫線支票   }F.k,2  
current account 往來活期賬戶   ~<K,P   
current asset 流動資產   LFi* O&  
current liability 流動負債   965x_ %  
current profit and loss 本期損益   )=K8mt0qob  
debit 借方   E+XS7':I  
debt 債務   g7hI9(8+  
debtor 債務人   !=,zy  
deed 契據   nZ'jjS[!  
deferred assets 遞延資產   UTu~"uCR  
deferred liabilities 遞延負債   qCrpc=  
delivery 交貨   l\AdL$$Mb  
delivery expense 送貨費   PZJn/A1  
delivery order 出貨單   EHf,VIC8  
demand draft 即期匯票   6U8esPs,  
demand note 即期票據   m5N,
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demurrage charge 延期費   !^MwE]  
deposit 存款   @o?Y[BR  
deposit slip 存款單   ju[y-am$/  
depreciation 折舊   Fyw X  
direct cost 直接成本   fOSk> gK  
direct labour 直接人工   pl@K"PRE  
director 董事   MLTS <pW/  
discount 折扣   :qj^RcmVPL  
discount on purchase 進貨折扣   ~PyS;L}  
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