[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。   -;'8#"{`^  
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acceptance 承兌   HDYr?t~V  
account 賬戶   8 s!0Z1Roc  
accountant 會計員   +vaz gO<u  
accounting 會計   $x 6Rm
d{  
accounting system 會計制度   bCg {z b#  
accounts payable 應付賬款   a ^<W ?Z  
accounts receivable 應收賬款   -Ep cX!i  
accumulated profits 累積利益   ?ltTJ(Po  
adjusting entry ?#123;整記錄   $6h:j#{JE  
adjustment ?#123;整   ?8. $A2(Xw  
administration expense 管理費用   vmL%%7  
advances 預付   >|!F.W  
advertising expense 廣告費   /K2VSj3\  
agency 代理   q=ZLSBZ  
agent 代理人   v0|A N  
agreement 契約   ^ruS  
allotments 分配數   U.hV1  
allowance 津貼   :L&Bbw(  
amalgamation 合併   UA/Q3)  
amortization 攤銷   rOw""mE  
amortized cost 應攤成本   DCM,|FE  
annuities 年金   ;rJR+wpNa  
applied cost 已分配成本   fLL_{o0T  
applied expense 已分配費用   Hv(0<k6oH  
applied manufacturing expense 己分配製造費用   R!;tF|]  
apportioned charge 攤派費用   s;X"E =  
appreciation 漲價   P%f],f  
article of association 公司章程   $n& alcU  
assessment 課稅   AU}e^1h  
assets 資產   IBb3A  
attorney fee 律師費   
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audit 審計   ,i#]&f`c;5  
auditor 審計員   [sp=nG7i&  
average 平均數   bKj#HHy\I  
average cost 平均成本   ge:UliHJ  
bad debt 壞賬   @2
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balance 餘額   jFpXTy[>  
balance sheet 資產負債表   `o yz"07m  
bank account 銀行賬戶   1w'iD X  
bank balance 銀行結存   mZ3i#a4  
bank charge 銀行手續費   [t5:4 Iq  
bank deposit 銀行存款   $-YS\R\9x  
bank discount 銀行貼現   [>::@[  
bank draft 銀行匯票   !=--pb  
bank loan 銀行借款   )`yxJ;O@$  
bank overdraft 銀行透支   |Y|{9Osus  
bankers acceptance 銀行承兌   #K'3`dpL  
bankruptcy 破產   @FIR9XJ  
bearer 持票人   e*jt(p[Ge  
beneficiary 受益人   qyGVyi3  
bequest 遺產   e4u$+  
bill 票據   ]h~=lItTRZ  
bill of exchange 匯票   a h>k=t8(  
bill of lading 提單   cW;to Q!P  
bills discounted 貼現票據  
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bills payable 應付票據   "12.Bi.O"[  
bills receivable 應收票據   )X g,;^  
board of directors 董事會   ;({&C34a  
bonds 債券   ]= of=T:  
bonus 紅利   dbSIC[q  
book value 賬面價值   RN238]K  
bookkeeper 簿記員   _C~e(/=z  
bookkeeping 簿記   [tym~ZZ]_m  
branch office general ledger 支店往來賬戶   K/79Tb-  
broker 經紀人   }legh:/*?O  
brought down 接前   T5.1q rL  
brought forward 接上頁   _%w-y(Sqn  
budget 預算   >w+WG0Z K  
by-product 副產品   3&_O\nD  
by-product sales 副產品銷售   Brr{iBz*"  
capital 股本   ZXljCiNn+\  
capital income 資本收益   1s8v E f  
capital outlay 資本支出   -q|K\>tgU  
capital stock 股本   I0P)DR  
capital stock certificate 股票   B-ReBtN  
carried down 移後   SdBv?`u|g  
carried forward 移下頁   csz/[*  
cash 現金  
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cash account 現金賬戶   lHv;C*(_=  
cash in bank 存銀行現金   .x5Yfe  
cash on delivery 交貨收款   &!]$#  
cash on hand 庫存現金   a_4Ny  
cash payment 現金支付   )Q9m,/F  
cash purchase 現購   \.2?951}  
cash sale 現沽   M8a^yoZn  
cashier 出?#123;員   =i
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cashiers check 本票   =($RT  
certificate of deposit 存款單折   Re-~C[zwT  
certificate of indebtedness 借據   j*nZ   
certified check 保付支票   1%Xwk2l,8b  
certified public accountant 會計師   )9Mm L-7K  
charges 費用   :TJv<NZi'  
charge for remittances 匯水手續費   H!Z=}>TN  
charter 營業執照   WM5s  
chartered accountant 會計師   v Ic0V  
chattles 動產   IlG)=?8XZ  
check 支票   *,5V;7O R  
che stub 支票存根   n3t1'_/TU}  
closed account 己結清賬戶   _fha9`  
closing 結算   (g xCP3  
closing entries 結賬紀錄   r/'9@oM  
closing stock 期末存貨   CdgZq\  
closing the book 結賬   %l%5Q;t  
columnar journal 多欄日記賬   vJVL%,7  
combination 聯合   L&ySXc=  
commission 佣金   /2pf*\u  
commodity 商品   X>:@`}bq  
common stock 普通股   /uS(Z-@  
company 公司   w~+5FSdH  
compensation 賠償   /KjRB_5~q}  
compound interest 複利   -jnx0{/  
consignee 承銷人   *#-X0}'s  
consignment 寄銷   u[9i>
7}9  
consignor 寄銷人   EKoAIC*?p  
consolidated balance sheet 合併資產負債表   Nl3x BM%  
consolidated profit and loss account 合併損益表   8rwkux >  
consolidation 合併   @-nCK Yj  
construction cost 營建成本   Jaz|b`KDj  
construction revenue 營建收入   Xd/gvg{??0  
contract 合同   PhW<)B]  
control account 統制賬戶   H$TYp  
copyright 版權   n.jF:  
corporation 公司   x=Z\c,@O  
cost 成本   opxVxjTT#  
cost accounting 成本會計   R}njFQvS)  
cost of labour 勞工成本   i <0H W  
cost of production 生產成本   |#8u:rguy  
cost of manufacture 製造成本   < .&t'W  
cost of sales 銷貨成本   c;c'E&9P]  
cost price 成本價格   <jE6ye(R  
credit 貸方   zM{'GB+en  
credit note 收款通知單   o:B?gDM  
creditor 債權人   'b#RfF,7H}  
crossed check 橫線支票   s''?: +  
current account 往來活期賬戶   Z_Jprp{3h  
current asset 流動資產   9 X}F{!p~1  
current liability 流動負債   6}wXNTd  
current profit and loss 本期損益   *5Upb,**  
debit 借方   }MAQhXI^O|  
debt 債務   {o"X8  
debtor 債務人   54~`8f  
deed 契據    ^ZnlWZ@r  
deferred assets 遞延資產   "+3p??h%Rq  
deferred liabilities 遞延負債   V_f}Y8>e  
delivery 交貨   92_F8y*D  
delivery expense 送貨費   amq]&.M  
delivery order 出貨單   wP28IB:^  
demand draft 即期匯票   p48M7OV  
demand note 即期票據   !9=hUpRN  
demurrage charge 延期費   e^kccz2f  
deposit 存款   y~'F9E! i  
deposit slip 存款單   eq.K77El{J  
depreciation 折舊   Gxu  
direct cost 直接成本   Aw
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direct labour 直接人工   qS<a5`EA  
director 董事   a@`15O:  
discount 折扣   K=Z~$)Og)  
discount on purchase 進貨折扣   ,JIjAm*2  
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