[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。   K `sm  
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acceptance 承兌   'AoH2 |  
account 賬戶   6lGL.m'Ra  
accountant 會計員   A{k @V!A%  
accounting 會計   =G`m7!Q)  
accounting system 會計制度   WF]:?WE%
 
accounts payable 應付賬款   3 ren1   
accounts receivable 應收賬款   +}!eAMQ  
accumulated profits 累積利益   2t'&7>Ys{  
adjusting entry ?#123;整記錄   w>e OERZa  
adjustment ?#123;整   ! WmpnPr1  
administration expense 管理費用   >_".  
advances 預付   bP[/  
advertising expense 廣告費   ! ^W|;bq  
agency 代理   Z'~5L_.]Ai  
agent 代理人   XN Y(@  
agreement 契約   7g$t$cZby,  
allotments 分配數   +q(D]:@,[  
allowance 津貼   UTz;Sw?~hw  
amalgamation 合併   VQCPgs  
amortization 攤銷   2;3q](d   
amortized cost 應攤成本   7hc(]8eP  
annuities 年金   We`axkC  
applied cost 已分配成本   a;(:iMCi  
applied expense 已分配費用   &xVWN>bd^  
applied manufacturing expense 己分配製造費用   z t1Q_;  
apportioned charge 攤派費用   = 2k+/0ZbP  
appreciation 漲價   0t~--/lA  
article of association 公司章程   (?Yz#Yf  
assessment 課稅   +1Uw<~  
assets 資產   ]3v  
attorney fee 律師費   JBqzQ^[n  
audit 審計   @1pdyKK  
auditor 審計員   ^ZsME,  
average 平均數   9:Y\D.
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average cost 平均成本   REJ}T:  
bad debt 壞賬   Au {`oxD  
balance 餘額   0Ec -/   
balance sheet 資產負債表   Gp14;  
bank account 銀行賬戶   # ;9KDt@  
bank balance 銀行結存   /swTn1<Y  
bank charge 銀行手續費   I|.B-$gH  
bank deposit 銀行存款   m=R4A4Y7  
bank discount 銀行貼現   </fnbyGR  
bank draft 銀行匯票   Yv{AoL~  
bank loan 銀行借款   ,UP6.C14  
bank overdraft 銀行透支   6 3HxQH  
bankers acceptance 銀行承兌   XDn$=`2  
bankruptcy 破產   q/[)mr|~  
bearer 持票人   Deam%)bXM]  
beneficiary 受益人   qAU]}Et/  
bequest 遺產   0-5:"SN'  
bill 票據   6};Sn/8  
bill of exchange 匯票   h'bxgIl'`  
bill of lading 提單   `@ObM[0p(  
bills discounted 貼現票據   NzEuiI}  
bills payable 應付票據   Nb$)YMbA  
bills receivable 應收票據   W] lFwj  
board of directors 董事會   m?csake.Me  
bonds 債券   XhS<GF%  
bonus 紅利   @a~K#Bvlm  
book value 賬面價值   m$4Gm(Up  
bookkeeper 簿記員   FGZOn5U6'  
bookkeeping 簿記   bZ389dSn  
branch office general ledger 支店往來賬戶   1*a2s2G '  
broker 經紀人   ;c'jBi5W  
brought down 接前   =IUTU4!]  
brought forward 接上頁   q3;HfZ  
budget 預算   $F Al9  
by-product 副產品   q[+];  
by-product sales 副產品銷售   3 -5^$-7_  
capital 股本   \dP2xou=  
capital income 資本收益   }NUP[%
  
capital outlay 資本支出   3
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capital stock 股本   ~h1'_0t   
capital stock certificate 股票   |ey6Czm  
carried down 移後   j3FDGDrg  
carried forward 移下頁   <@?bYp  
cash 現金   %9M_*]  
cash account 現金賬戶   ^@N@
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cash in bank 存銀行現金   rc$G0O  
cash on delivery 交貨收款   G6I>Ry[2?  
cash on hand 庫存現金   U*6r".sz  
cash payment 現金支付   'a0$74fz  
cash purchase 現購   Q4UaqiL
 
cash sale 現沽   X&K1>dgWP  
cashier 出?#123;員   nTLdknh"  
cashiers check 本票   l9-(ofY*J  
certificate of deposit 存款單折   6@bO3K|  
certificate of indebtedness 借據   x1TB (^aX  
certified check 保付支票   S3
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certified public accountant 會計師   #t;@x_2yD\  
charges 費用   :#+VH_%N  
charge for remittances 匯水手續費   |n~-LH++  
charter 營業執照   chxO*G  
chartered accountant 會計師   vmL0H)q  
chattles 動產   7ZN0_Qs  
check 支票   O)W1.]GMbf  
che stub 支票存根   w,^!kO0)~8  
closed account 己結清賬戶   q),yY]5  
closing 結算   A_CK,S*\,&  
closing entries 結賬紀錄   8)T.[AP  
closing stock 期末存貨   gi~*1RIel;  
closing the book 結賬   Uc6P@O*,  
columnar journal 多欄日記賬   TJ+yBMd*%  
combination 聯合   ^'#vUj:"  
commission 佣金   AuWEy-q?  
commodity 商品   JEj.D=@[  
common stock 普通股   40mgB4I  
company 公司   XO219   
compensation 賠償   /-1[}h%U'  
compound interest 複利   Td?a=yu:J  
consignee 承銷人   3PPN_Z  
consignment 寄銷   bz,C%HFA  
consignor 寄銷人   %g
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consolidated balance sheet 合併資產負債表   )p 2kx  
consolidated profit and loss account 合併損益表   9z,V]v=  
consolidation 合併   8
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construction cost 營建成本   5ILce%#zL  
construction revenue 營建收入   V D-,)f  
contract 合同   -FdhV%5]  
control account 統制賬戶   R0 AVAUG  
copyright 版權   F `+}p-  
corporation 公司   d'q,:="c  
cost 成本   BlMc<k  
cost accounting 成本會計   hjs[$,1  
cost of labour 勞工成本   g"^<LX-  
cost of production 生產成本   oF8#gn_  
cost of manufacture 製造成本   ?o?~Df&  
cost of sales 銷貨成本   \$W>@w0  
cost price 成本價格   }GRZCX>  
credit 貸方   kg1z" EE  
credit note 收款通知單   Z XlW_CGO  
creditor 債權人   {L4ta~2/T  
crossed check 橫線支票   ~{/"fTif  
current account 往來活期賬戶   oYI7 .w  
current asset 流動資產   rK7m(  
current liability 流動負債   ^1nQDd*  
current profit and loss 本期損益   [AA'Ko  
debit 借方   J{`G=  
debt 債務   aOIE9wO  
debtor 債務人   4'_PLOgnX  
deed 契據   x(ue |UG  
deferred assets 遞延資產   *#\da]"{  
deferred liabilities 遞延負債   ;%{REa  
delivery 交貨   U8m/L^zh  
delivery expense 送貨費   Y`.FSs  
delivery order 出貨單   !hdOH3h=  
demand draft 即期匯票   Y|stxeOC  
demand note 即期票據   #0GvL=}k  
demurrage charge 延期費   86y)+h`  
deposit 存款   sT ]JDC6  
deposit slip 存款單   nJC/yS|  
depreciation 折舊   +`'=K ;{U  
direct cost 直接成本   {$5?[KD  
direct labour 直接人工   OTwIR<_B+  
director 董事   ^}8qPBz  
discount 折扣   Y)lYEhF  
discount on purchase 進貨折扣   7|bzopLJk  
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