[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。   gjFQDrz(  
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acceptance 承兌   ^<uQ9p^B  
account 賬戶   baL<|& c  
accountant 會計員   ZG{#CC
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accounting 會計   _^ic@h3'X~  
accounting system 會計制度   B-"F67:  
accounts payable 應付賬款   rz2,42H]  
accounts receivable 應收賬款   9 g- 8u+&  
accumulated profits 累積利益   \hb$v  
adjusting entry ?#123;整記錄   jxt]Z3a~0  
adjustment ?#123;整   {*r!oD!'  
administration expense 管理費用   <^'IC9D]  
advances 預付   LyR<cd$W  
advertising expense 廣告費   \:'6
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agency 代理   fF=tT C  
agent 代理人   fY #Yn  
agreement 契約   h?}S|>9  
allotments 分配數   -)KNsW  
allowance 津貼   B[ D s?:  
amalgamation 合併   J4z&J SY  
amortization 攤銷   t]iKU@3  
amortized cost 應攤成本   {sj{3Iu  
annuities 年金   \OWxf [  
applied cost 已分配成本   :_nGh]%  
applied expense 已分配費用   D0MW~Y6{  
applied manufacturing expense 己分配製造費用   ~?)y'?  
apportioned charge 攤派費用   ,S@B [+VZ  
appreciation 漲價   zwP*7u$CH  
article of association 公司章程   u6IM~kk>5  
assessment 課稅   tK'9%yA\  
assets 資產   t("koA=.  
attorney fee 律師費   /F''4%S?E  
audit 審計   ER@RWV2  
auditor 審計員   
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average 平均數   >Rb jdM5K4  
average cost 平均成本   'YYT1H)  
bad debt 壞賬   jqTK7b  
balance 餘額   #e[r0f?U  
balance sheet 資產負債表   9>vB,8  
bank account 銀行賬戶   |lu@rN  
bank balance 銀行結存   ~x@V"rxGw  
bank charge 銀行手續費   E8<,j})*  
bank deposit 銀行存款   oYJ<.Yxeb  
bank discount 銀行貼現   JS<w43/j  
bank draft 銀行匯票   g2rH"3sC  
bank loan 銀行借款   |?MD>Pez  
bank overdraft 銀行透支   w vI v+Q9  
bankers acceptance 銀行承兌   [D<(xr&N%  
bankruptcy 破產   D5].^*
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bearer 持票人   HzuG- V  
beneficiary 受益人   Sco'] ^#(  
bequest 遺產   /'_Yct=  
bill 票據   6x/o j`_[  
bill of exchange 匯票   z8)&ekG  
bill of lading 提單   CP$,fj  
bills discounted 貼現票據   [(.lfa P  
bills payable 應付票據   f}ch1u>  
bills receivable 應收票據   s.KfMJ"u[  
board of directors 董事會   {!wd5C@  
bonds 債券   6{g&9~V  
bonus 紅利   wsc=6/#u  
book value 賬面價值   +@7c:CAy(  
bookkeeper 簿記員   YdB/s1|G  
bookkeeping 簿記   62G%.'7  
branch office general ledger 支店往來賬戶   l2wu>Ar7.  
broker 經紀人   beV+3HqB8  
brought down 接前   Eq=JmO'gHs  
brought forward 接上頁   2Qc_TgWF  
budget 預算   )oM% N  
by-product 副產品   r?pFc3~N  
by-product sales 副產品銷售   rsw=a_S  
capital 股本   vNZ"x)?  
capital income 資本收益   uBC#4cX`D*  
capital outlay 資本支出   tn(6T^u  
capital stock 股本   T$;BZ=_  
capital stock certificate 股票   gl2l%]=\'  
carried down 移後   W&3,XFnI_  
carried forward 移下頁   ld5+/"$
 
cash 現金   wNNg"}&P  
cash account 現金賬戶   E%Ko[G  
cash in bank 存銀行現金   hVJ}
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cash on delivery 交貨收款   ^(BE_<~   
cash on hand 庫存現金   {7 ](-  
cash payment 現金支付   )2u_c=  
cash purchase 現購   e. E$Ej]w  
cash sale 現沽   tdp>vI!  
cashier 出?#123;員   ^.*zBrFx  
cashiers check 本票   xsvJjs;=  
certificate of deposit 存款單折   ws U@hqS  
certificate of indebtedness 借據   'c >^Aai  
certified check 保付支票   6J cXhlB`  
certified public accountant 會計師   >J:
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charges 費用   u_o]\D~  
charge for remittances 匯水手續費   ogV v 8Xb  
charter 營業執照   azRp4~2?  
chartered accountant 會計師   ndk~(ex|j  
chattles 動產   7$*x&We  
check 支票   `+0P0(bn  
che stub 支票存根   lcfs 1].  
closed account 己結清賬戶   Ksk[sf?J&  
closing 結算   Z8 f?uF  
closing entries 結賬紀錄   N~?(<DyZR  
closing stock 期末存貨   bJynUZ  
closing the book 結賬   ' wp _U/  
columnar journal 多欄日記賬   _~2o  
combination 聯合   &F*eo`o}6  
commission 佣金   T]\'D&P~D  
commodity 商品   V%`\x\Xat  
common stock 普通股   3wPUP+)c7  
company 公司   ~Ds3-#mMy  
compensation 賠償   dkQP.Tj$i  
compound interest 複利   DJ1!Xuu  
consignee 承銷人   vSCJ xSt#e  
consignment 寄銷   fOP3`G^\  
consignor 寄銷人   y3P4]sq  
consolidated balance sheet 合併資產負債表   crgVedx~}  
consolidated profit and loss account 合併損益表   V~$?]Z%_  
consolidation 合併   e=_Ng j)  
construction cost 營建成本   <EY{goW  
construction revenue 營建收入   g?u=n`k]\  
contract 合同   Xs~IoU  
control account 統制賬戶   I:;umyRH  
copyright 版權   ^#4<~zU  
corporation 公司   f$-- y|=  
cost 成本   &WS'Me  
cost accounting 成本會計   YmHu8H_Q  
cost of labour 勞工成本   `1lGAKv  
cost of production 生產成本   NuX
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cost of manufacture 製造成本   o76{;Bl\O  
cost of sales 銷貨成本   m<J:6^H@  
cost price 成本價格   \]3[Xw-$  
credit 貸方   v"_E0 3!  
credit note 收款通知單   4MCj*ok<  
creditor 債權人   *
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crossed check 橫線支票   `:O
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current account 往來活期賬戶   h1$75E?,  
current asset 流動資產   X]=8Oa   
current liability 流動負債   E=]|v+#~  
current profit and loss 本期損益   %{?9#))  
debit 借方   E9' 2_e  
debt 債務   ,G[Y< ~Hy  
debtor 債務人   nW oh(a  
deed 契據   OMBH[_  
deferred assets 遞延資產   1R7tnR@[u  
deferred liabilities 遞延負債   ju1B._48  
delivery 交貨   VL
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delivery expense 送貨費   X3?RwN:P  
delivery order 出貨單   /0XmU@B  
demand draft 即期匯票  
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demand note 即期票據   K{ntl-D&y  
demurrage charge 延期費   \p^'[B(O77  
deposit 存款   {+EnJ"  
deposit slip 存款單   ?}(B8^  
depreciation 折舊   bL5u;iy)  
direct cost 直接成本   Q(x/&]7=V  
direct labour 直接人工   1Vs>G  
director 董事   Vd'=Fe;eB  
discount 折扣   |OuIQhoE  
discount on purchase 進貨折扣   "/%o'Fq  
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