[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。   Nxbd~^j  
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acceptance 承兌   kM l@v`  
account 賬戶   "#-Nqq  
accountant 會計員   Y8J;+h9  
accounting 會計   l&6U|q`
 
accounting system 會計制度   ;&+[W(7Sy  
accounts payable 應付賬款   ;.nP%jD  
accounts receivable 應收賬款   28T\@zi  
accumulated profits 累積利益   BrNG%
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adjusting entry ?#123;整記錄   IqhICC1V-  
adjustment ?#123;整   ]cF1c90%  
administration expense 管理費用   RwAbIXG{0  
advances 預付   Y!Uu173  
advertising expense 廣告費   Gd30Be2gd  
agency 代理   H _Zo@y~J  
agent 代理人   ,bZ"8Z"lss  
agreement 契約   gx!*O<|e4  
allotments 分配數   1u"R=D9p,=  
allowance 津貼   F!OOrW]p0  
amalgamation 合併   ]]p19[4s  
amortization 攤銷   [cGt  
amortized cost 應攤成本   ~K5Cr  
annuities 年金   /h?<MI\7V  
applied cost 已分配成本   v>#Cg\  
applied expense 已分配費用   `e'G.@  
applied manufacturing expense 己分配製造費用   hmK8jl<6  
apportioned charge 攤派費用   \LIy:$`8  
appreciation 漲價   @9Oe
C O  
article of association 公司章程   0Jm]f/iZ  
assessment 課稅   LPEjRG,  
assets 資產   8- dRdQu ]  
attorney fee 律師費   Cz'xGW{  
audit 審計   D^66p8t  
auditor 審計員   w1wXTt  
average 平均數   //\ds71h  
average cost 平均成本   Dk)@>l:gI,  
bad debt 壞賬   V/aQ*V{  
balance 餘額   &mh Ln4^  
balance sheet 資產負債表   La`h$=#`  
bank account 銀行賬戶   b%Wd<N2  
bank balance 銀行結存   vP3K7En  
bank charge 銀行手續費   r_4TtP&UW  
bank deposit 銀行存款   7*zB*"B'1t  
bank discount 銀行貼現   OOCQsoN
  
bank draft 銀行匯票   wn &$C0   
bank loan 銀行借款   eQ$N:]  
bank overdraft 銀行透支   +VSZhg,Np8  
bankers acceptance 銀行承兌   sW;7m[o  
bankruptcy 破產   0Vf)Rw1%I  
bearer 持票人   :&Qb>PH[  
beneficiary 受益人   NNwc!x)*  
bequest 遺產   j.k@6[R>?  
bill 票據   E9^(0\Z I  
bill of exchange 匯票   Jz k
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bill of lading 提單   fH-NU-"  
bills discounted 貼現票據   jMK3T  
bills payable 應付票據   vGXWwQ.1Tp  
bills receivable 應收票據   Q2*/`L}m\  
board of directors 董事會   e&d3SQ%  
bonds 債券   6dF $?I&  
bonus 紅利   0r1g$ mKb  
book value 賬面價值   fk+1#7{  
bookkeeper 簿記員   ;xL67e%?  
bookkeeping 簿記   $np=eT)  
branch office general ledger 支店往來賬戶   ft{W/ * +_  
broker 經紀人   !d\t:0;  
brought down 接前   Q`N18I3  
brought forward 接上頁   Was'A+GZ  
budget 預算   Zotz?jVVr  
by-product 副產品   ?p(kh^z  
by-product sales 副產品銷售   [1NaH  
capital 股本   ;vMn/  
capital income 資本收益   ~NxEc8Y  
capital outlay 資本支出   iu+3,]7Fm  
capital stock 股本   1:_=g#WH  
capital stock certificate 股票   >b'w'"  
carried down 移後   4 &|C}  
carried forward 移下頁   Z+0?yQ=%  
cash 現金   Z #EvRC  
cash account 現金賬戶   k,T_e6(  
cash in bank 存銀行現金   q&Q/?g>f  
cash on delivery 交貨收款   |B eA
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cash on hand 庫存現金   8zAg;b[  
cash payment 現金支付   VQ2Fnb4  
cash purchase 現購   t')h{2&&!2  
cash sale 現沽   N*f^Z#B]  
cashier 出?#123;員   QeL{Wa-2F  
cashiers check 本票   9[kX/#~W*  
certificate of deposit 存款單折   9/G!0uE  
certificate of indebtedness 借據   P 4QkY#v  
certified check 保付支票   a RX  
certified public accountant 會計師   >=Jsv  
charges 費用   Oo kxg *!5  
charge for remittances 匯水手續費   y5_XHi@u~o  
charter 營業執照   C,.-Q"juH  
chartered accountant 會計師   PT+c&5AS  
chattles 動產   P])L8zK  
check 支票   lcCJ?!lsSW  
che stub 支票存根   U,HIB^= R  
closed account 己結清賬戶   ?NlSeh  
closing 結算   Yc d3QRB  
closing entries 結賬紀錄   Ae6("Oid  
closing stock 期末存貨   LP,9<&"<  
closing the book 結賬   )=Zsv40O  
columnar journal 多欄日記賬   %]#VdS|N
  
combination 聯合   @HvScg*Y  
commission 佣金   EMhr6</  
commodity 商品   t=i/xG:5  
common stock 普通股   tn{8u7  
company 公司   *2=W5LaK.  
compensation 賠償   ?gN9k d)  
compound interest 複利   x<@kjfm5  
consignee 承銷人   7 W{~f?Sh  
consignment 寄銷   a1|c2kT  
consignor 寄銷人   %9X{{_  
consolidated balance sheet 合併資產負債表   UW/N MjK  
consolidated profit and loss account 合併損益表   P_}/#N{C  
consolidation 合併   gD6tHg>_  
construction cost 營建成本   "XhOsMJ  
construction revenue 營建收入   $3 4j6;oN  
contract 合同   jN6b*-2  
control account 統制賬戶   <BPRV> 0X  
copyright 版權   JpmB;aL#%  
corporation 公司   /W`$yM3  
cost 成本   q & b5g !  
cost accounting 成本會計   ZBJ3VK  
cost of labour 勞工成本   t:=k)B  
cost of production 生產成本   (]XbP W  
cost of manufacture 製造成本   ?+Q$#pb  
cost of sales 銷貨成本   w" JGO  
cost price 成本價格   b=1%pX_  
credit 貸方   G?/c/rG  
credit note 收款通知單   UiIF6-ZZ!  
creditor 債權人   f05=Mc&)  
crossed check 橫線支票   Qci$YTwl>  
current account 往來活期賬戶   .=XD)>$  
current asset 流動資產   hiwIWd:H  
current liability 流動負債   vbp-`M
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current profit and loss 本期損益   |sf*hlrJ  
debit 借方   !| xZ6KV  
debt 債務   wbi3lH:;  
debtor 債務人   Sl>>SP  
deed 契據   Us-A+)r*!  
deferred assets 遞延資產   c 0-w6  
deferred liabilities 遞延負債   _]=9#Fg7
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delivery 交貨   ],[)uTZc  
delivery expense 送貨費   IqUp4}  
delivery order 出貨單   `?9T~,  
demand draft 即期匯票   aD ESr?  
demand note 即期票據   Q0~j$Jc  
demurrage charge 延期費   etyCrQ ?U  
deposit 存款   '9J*6uXf.  
deposit slip 存款單   yU7I;]YP  
depreciation 折舊   $"8d:N?I[  
direct cost 直接成本   qVBL>9O*.  
direct labour 直接人工   :<GfETIs  
director 董事   7tgFDLA  
discount 折扣   M&y5AB0  
discount on purchase 進貨折扣   *vnXlV4L  
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