[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。   we~[] \  
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acceptance 承兌   dA@]!  
account 賬戶   p `8s  
accountant 會計員   2iY3Lsna  
accounting 會計   jSD#X3qp  
accounting system 會計制度   ?*[N_'2W+  
accounts payable 應付賬款   |%F=po>w  
accounts receivable 應收賬款   B8.P
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accumulated profits 累積利益   hm84Aq= f  
adjusting entry ?#123;整記錄   YIn',]p:  
adjustment ?#123;整   / ;$#d}R  
administration expense 管理費用   ,X[ktz  
advances 預付   wa<MRt W=  
advertising expense 廣告費   BWeA@v  
agency 代理   q MfT>rH  
agent 代理人   ^=BTz9QM  
agreement 契約   SN9kFFIPb=  
allotments 分配數   R0P iv:  
allowance 津貼   nW PF6V>  
amalgamation 合併   wxR,OR  
amortization 攤銷   R@58*c:U(  
amortized cost 應攤成本   *]ly0nP  
annuities 年金   YZLkL26[  
applied cost 已分配成本   7]U "Z*  
applied expense 已分配費用   V/%>4G
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applied manufacturing expense 己分配製造費用   _(_a*ml  
apportioned charge 攤派費用   WKts[Z  
appreciation 漲價   yQ_B)b  
article of association 公司章程   T%.8'9  
assessment 課稅   ;+W#5<i  
assets 資產   dbwe?ksh  
attorney fee 律師費   ^!<U_;+  
audit 審計   chcbd y>C  
auditor 審計員   gFeO}otm  
average 平均數   i2@VB6]?  
average cost 平均成本   TTeH`  
bad debt 壞賬   oiF}?:7Q7  
balance 餘額   3AHlSX  
balance sheet 資產負債表   :}Xll#.,m  
bank account 銀行賬戶   sd,J 3  
bank balance 銀行結存   ]mo-rhDsM  
bank charge 銀行手續費   Ee)T1~;W  
bank deposit 銀行存款   #^`4DhQ/ 1  
bank discount 銀行貼現   )bS~1n_0  
bank draft 銀行匯票   sT !~J4  
bank loan 銀行借款   q-  
bank overdraft 銀行透支   m4TE5q%3
 
bankers acceptance 銀行承兌   ujDd1Bxf?  
bankruptcy 破產   3*]eigi)  
bearer 持票人   HTVuStM8  
beneficiary 受益人   &R[ Mc-2  
bequest 遺產   B( ]M&  
bill 票據   J4QXz[dG  
bill of exchange 匯票   gD,1 06%  
bill of lading 提單   |*oZ_gI  
bills discounted 貼現票據   K0H'4' I  
bills payable 應付票據   n)L*  
bills receivable 應收票據   J @^8ko  
board of directors 董事會   x^HGVWw_  
bonds 債券    tR}MrM  
bonus 紅利   H;?{BV  
book value 賬面價值   .Obw|V-  
bookkeeper 簿記員   1%EBd%`#  
bookkeeping 簿記   w:%o?pKet1  
branch office general ledger 支店往來賬戶   7R`M,u~f2^  
broker 經紀人   `s"'r !  
brought down 接前   }O/U;4Z  
brought forward 接上頁   9)y/:sO<P  
budget 預算   >7wOoK|1'  
by-product 副產品   JI?rL  
by-product sales 副產品銷售   NMW#AZVd  
capital 股本   ||T2~Q*:y  
capital income 資本收益   !Nu<xq@!  
capital outlay 資本支出   NV)!7~r}:  
capital stock 股本   ^$%S &W  
capital stock certificate 股票   AuUde$l_  
carried down 移後   e>7]w,*|  
carried forward 移下頁   u6M.'  
cash 現金   TkE 8D n  
cash account 現金賬戶   Fw/6?:C}O6  
cash in bank 存銀行現金   O!zV)^r  
cash on delivery 交貨收款   ,`wXg  
cash on hand 庫存現金    +EFgE1w  
cash payment 現金支付   ,LTH;<zB)  
cash purchase 現購   s8QMewU  
cash sale 現沽   @AK n@T5  
cashier 出?#123;員   FqkDKTS\&  
cashiers check 本票   H9KKed47d/  
certificate of deposit 存款單折   3!3 xCO  
certificate of indebtedness 借據   __`*dL>*  
certified check 保付支票   sSOOXdnGG  
certified public accountant 會計師   +J_c'ChN  
charges 費用   k]W[`  
charge for remittances 匯水手續費   J cg,#@  
charter 營業執照   a#^B2  
chartered accountant 會計師   $.C=H[QC  
chattles 動產   rFIqC:=  
check 支票   {n(b{ibl  
che stub 支票存根   vbkI^+=,YY  
closed account 己結清賬戶   d{rQzia"mV  
closing 結算   vh "R'o  
closing entries 結賬紀錄   g+DzscIT  
closing stock 期末存貨   F|F]970  
closing the book 結賬   wQv'8A_}  
columnar journal 多欄日記賬   ^:K3vC[h;c  
combination 聯合   .9,zL=)Ba  
commission 佣金   JCz@s~f\y  
commodity 商品   Dakoqke  
common stock 普通股   -d8TD*^  
company 公司   UUSq$~Ct  
compensation 賠償   H]Cy=Zi"  
compound interest 複利   ~;Ov-^tp  
consignee 承銷人   <!L>Exh&r  
consignment 寄銷   wDcj
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consignor 寄銷人   eKgisY4#  
consolidated balance sheet 合併資產負債表   cYFiJJLG]  
consolidated profit and loss account 合併損益表   0rh]]kj  
consolidation 合併   wkP#Z"A0~  
construction cost 營建成本   |B.0T dF  
construction revenue 營建收入   GRGzP&}@  
contract 合同   z|=}1;(.  
control account 統制賬戶   Kpb#K[(]&  
copyright 版權   MA;1;uI,  
corporation 公司   Q&MZN);.  
cost 成本   2}YOcnB  
cost accounting 成本會計   zEs>b(5u  
cost of labour 勞工成本   i\1TOP|h  
cost of production 生產成本   k:*S&$S!E  
cost of manufacture 製造成本   W"):-Wq  
cost of sales 銷貨成本   Fp@TCP e#  
cost price 成本價格   :/ y1y
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credit 貸方   e& 7JpT  
credit note 收款通知單   UjaK&K+M?  
creditor 債權人   '#s05hr  
crossed check 橫線支票   g$HwxA9Gp/  
current account 往來活期賬戶   thV>j9'  
current asset 流動資產   W)9K`hM6  
current liability 流動負債   VGtC)mG8)  
current profit and loss 本期損益   MHSs!^/g5  
debit 借方   8dV=[+  
debt 債務   S M!Txe#  
debtor 債務人   W4[V}s5u  
deed 契據   ~vs}.kb  
deferred assets 遞延資產   ^ s1Q*He  
deferred liabilities 遞延負債   f&}k^>N#3  
delivery 交貨   $SM#< @  
delivery expense 送貨費   ,$1eFgY%  
delivery order 出貨單   vLR~'"`F  
demand draft 即期匯票   k9$K}  
demand note 即期票據   XD|E=s  
demurrage charge 延期費   M(jgd  
deposit 存款   ELBa}h;  
deposit slip 存款單   ;FBUwR}  
depreciation 折舊   K#*reJ}K  
direct cost 直接成本   uIcn{RZ_z  
direct labour 直接人工   350_CN,  
director 董事   lrnyk(M}Q.  
discount 折扣   CK:y?  
discount on purchase 進貨折扣   K)qF+Vb^j  
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