[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。   {kb7u5-  
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acceptance 承兌   <
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account 賬戶   xuVc1jJH  
accountant 會計員   %%)y4>I  
accounting 會計   Q ("4R  
accounting system 會計制度   '$J M2 u  
accounts payable 應付賬款   5g$>J)Ry  
accounts receivable 應收賬款   IS;[oJef  
accumulated profits 累積利益   G)_Zls2;  
adjusting entry ?#123;整記錄   L]&y[/\E1  
adjustment ?#123;整   h~ z}N
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administration expense 管理費用   F" 4;nU  
advances 預付   $xF[j9nM  
advertising expense 廣告費   @O-\s q  
agency 代理   " SP6o  
agent 代理人   VUz+_)  
agreement 契約   j%J>LeTca  
allotments 分配數   ^L8:..+:  
allowance 津貼   6':Egh[;  
amalgamation 合併   2v#gCou  
amortization 攤銷   ELG9ts+5Uj  
amortized cost 應攤成本   Z)@[N 6\?  
annuities 年金   ` K0PLxSv  
applied cost 已分配成本   %Z,n3iND  
applied expense 已分配費用   (A=Z,ed  
applied manufacturing expense 己分配製造費用   s<aG
 
apportioned charge 攤派費用    !$!%era`  
appreciation 漲價   3 f~znO  
article of association 公司章程   .~q>e*8AH  
assessment 課稅   ZvO1=* J,  
assets 資產   uY/CiTWr  
attorney fee 律師費   XD_!5+\H1  
audit 審計   |`{$Ego:  
auditor 審計員   #^$_3AY  
average 平均數   &2O~BIRE  
average cost 平均成本   B?y[ %i  
bad debt 壞賬   _{eA8J(A<  
balance 餘額   A4b+:MQ*OX  
balance sheet 資產負債表   y=[{:
 
bank account 銀行賬戶   !- 5z 1b)  
bank balance 銀行結存   ^=PY6!iW  
bank charge 銀行手續費   CVEo<Tz  
bank deposit 銀行存款   f|)~_JH  
bank discount 銀行貼現   m| 7v76(  
bank draft 銀行匯票   |L:X$oM  
bank loan 銀行借款   -%{+\x2  
bank overdraft 銀行透支   O'3/21)|y  
bankers acceptance 銀行承兌   IR;3{o  
bankruptcy 破產   -dfs8[i  
bearer 持票人   {MDM=;WP_  
beneficiary 受益人   TqOH(={  
bequest 遺產   #TH(:I=[  
bill 票據   4Mt
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bill of exchange 匯票   V{x[^+w7X~  
bill of lading 提單   1rLxF{,  
bills discounted 貼現票據   ~C
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bills payable 應付票據  
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bills receivable 應收票據   )p:
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board of directors 董事會   'm-5  
bonds 債券   ?U1Nm~'UZ  
bonus 紅利   >$=l;jO`n  
book value 賬面價值   eIN0 T;1T  
bookkeeper 簿記員   aH8]$e8_,\  
bookkeeping 簿記   p1mAoVxR  
branch office general ledger 支店往來賬戶   }nO%q6|\V  
broker 經紀人   kXlI*h  
brought down 接前   .NxskXq)  
brought forward 接上頁   'Z#>K*  
budget 預算   pEX Q  
by-product 副產品   `gJ$fTi&  
by-product sales 副產品銷售   141xi;o  
capital 股本   g@Y]$ey%A  
capital income 資本收益   E]r<t#  
capital outlay 資本支出   '- #QK'p  
capital stock 股本   s|TO9N)pO  
capital stock certificate 股票   2:e7'}\D.  
carried down 移後   yw89* :A6  
carried forward 移下頁   Bqb`WX[<`  
cash 現金   T\:*+W37  
cash account 現金賬戶   soX^$l  
cash in bank 存銀行現金   q]SH
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cash on delivery 交貨收款   ~lqNWL^l  
cash on hand 庫存現金   ]6O(r)k  
cash payment 現金支付   OIjG`~Rx  
cash purchase 現購   4-$kcwA  
cash sale 現沽   [k qO6U  
cashier 出?#123;員   R
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cashiers check 本票   @uG/2'
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certificate of deposit 存款單折   ej=}OH4  
certificate of indebtedness 借據   y6MkaHW[m  
certified check 保付支票   A6   
certified public accountant 會計師   X gtn}7N.  
charges 費用   eW} -UeT  
charge for remittances 匯水手續費   u^WZsW  
charter 營業執照   HsT6 #K  
chartered accountant 會計師   $Q,]2/o6n  
chattles 動產   r
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check 支票   CoWT  
che stub 支票存根   (|3?wX'2U  
closed account 己結清賬戶   `Ao"fRv#  
closing 結算   #cb9g    
closing entries 結賬紀錄   cFuQ>xR1  
closing stock 期末存貨   ")nKFs5  
closing the book 結賬   lE8_Q*ev  
columnar journal 多欄日記賬   cHVu6I?h  
combination 聯合   $~?)E;S  
commission 佣金   ZZfi,0R  
commodity 商品   X?/32~\  
common stock 普通股   frV_5yK'  
company 公司  
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compensation 賠償   o? K>ji!  
compound interest 複利   h53G$Ol
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consignee 承銷人   d(|4 +^>  
consignment 寄銷   tq=M 9c  
consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   _)4zm  
consolidated profit and loss account 合併損益表   ]+tO  
consolidation 合併   jW[
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construction cost 營建成本   fWF!%|L  
construction revenue 營建收入   RK)ikLgp  
contract 合同   + EKp*Vje  
control account 統制賬戶   vVsaGW   
copyright 版權   Qk
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corporation 公司   o_[
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cost 成本   qP=a
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cost accounting 成本會計   7ks!0``  
cost of labour 勞工成本   s=z$;1C  
cost of production 生產成本   v`:!$U* H=  
cost of manufacture 製造成本   `q1-yH0~4  
cost of sales 銷貨成本   `/WOP`'zM  
cost price 成本價格   yHZ&5  
credit 貸方   (dV7N  
credit note 收款通知單   kY'C'9p  
creditor 債權人   OG
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crossed check 橫線支票   <Oy2JjY  
current account 往來活期賬戶   WW7E*kc  
current asset 流動資產   ]2|KG3t  
current liability 流動負債   2&A X_#P  
current profit and loss 本期損益   ygUX]*m!  
debit 借方   m+ #G*  
debt 債務   d/YQ6oKU  
debtor 債務人   Uf ?+oc'{  
deed 契據   6r[pOl:  
deferred assets 遞延資產   xZloEfv.B  
deferred liabilities 遞延負債   ` H^
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delivery 交貨   f&&Ao  
delivery expense 送貨費   \fYPz }wt  
delivery order 出貨單   xq%BR [1  
demand draft 即期匯票   p-7?S^!l  
demand note 即期票據   gs~u8"B  
demurrage charge 延期費   jX t5.9 t  
deposit 存款   /~?[70B}E  
deposit slip 存款單   1Eryw~,,9i  
depreciation 折舊   ax2#XSCO  
direct cost 直接成本   R m2M  
direct labour 直接人工   F0k
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director 董事   5\}QOL  
discount 折扣   i/C0 (!  
discount on purchase 進貨折扣   DnF|wS  
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