[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。   uc.dtq!  
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acceptance 承兌   0F"W~OQ6  
account 賬戶   (P(=6-0  
accountant 會計員   M @|n"(P  
accounting 會計   -4rXOmiA  
accounting system 會計制度   hW^*b:v{  
accounts payable 應付賬款   4*j6~  
accounts receivable 應收賬款   ].=~C"s,a  
accumulated profits 累積利益   c"nowbf  
adjusting entry ?#123;整記錄   :htz]  
adjustment ?#123;整   dC&OjBQ  
administration expense 管理費用   .G ^-.p  
advances 預付   vbo|q[z  
advertising expense 廣告費   7WEh'(`  
agency 代理   ]xx}\k  
agent 代理人   LB(I^  
agreement 契約   8OS@gpz  
allotments 分配數   *3uBS2Ld  
allowance 津貼   E{LLxGAEZ  
amalgamation 合併   fX ^hO+f
 
amortization 攤銷   {Xw6]d  
amortized cost 應攤成本   $nkvp`A  
annuities 年金   u-8b,$@Z>'  
applied cost 已分配成本   Ofx]  
applied expense 已分配費用   A"SF^p  
applied manufacturing expense 己分配製造費用   #9(0.!v  
apportioned charge 攤派費用   )S:,q3gxJ  
appreciation 漲價   >)Udb//  
article of association 公司章程   1g{-DIOmn  
assessment 課稅   p)u?x)w=  
assets 資產   li @:  
attorney fee 律師費   ~pZ<VH;h  
audit 審計   %>z4hH,  
auditor 審計員   >/]` f8^  
average 平均數   #Nv^F  
average cost 平均成本   ifXGH> C  
bad debt 壞賬   pmWt7 }  
balance 餘額   9wTN*y  
balance sheet 資產負債表   ; ,vGw<|o  
bank account 銀行賬戶   {Vw\#/,  
bank balance 銀行結存   EbfE/_I  
bank charge 銀行手續費   ?M/H{  
bank deposit 銀行存款   gNWTzz<[f>  
bank discount 銀行貼現   5[[ mS  
bank draft 銀行匯票   /wR,P  
bank loan 銀行借款   hfJeVT-/v  
bank overdraft 銀行透支   FI(iqSJ6  
bankers acceptance 銀行承兌   j`D% Wx_  
bankruptcy 破產   mTj?W$+r  
bearer 持票人   5LX%S.CW  
beneficiary 受益人   eT'Z;ZO  
bequest 遺產   M+L8~BD@  
bill 票據   /<R[X>]<F  
bill of exchange 匯票   8PB 8h  
bill of lading 提單   ~pC\"LU`  
bills discounted 貼現票據   N|rB~  
bills payable 應付票據   8ofKj:W]  
bills receivable 應收票據   oSl@E
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board of directors 董事會   d:L|BkQ7*  
bonds 債券   Xk EJ_;:  
bonus 紅利   F"ua`ercI  
book value 賬面價值   ]aMeMhe-  
bookkeeper 簿記員   lz [s  
bookkeeping 簿記   iW9o-W a  
branch office general ledger 支店往來賬戶   3J_BuMV  
broker 經紀人  
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brought down 接前   0
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brought forward 接上頁   obz|*1M?  
budget 預算   Yo*.? Mq'  
by-product 副產品   Xl %ax!/  
by-product sales 副產品銷售   CX}==0od  
capital 股本   ,\RZ+kC>~  
capital income 資本收益   ]zATdfa  
capital outlay 資本支出   fZtuP1-4  
capital stock 股本   _)U .5f<  
capital stock certificate 股票   p.|M:C\xL  
carried down 移後   A-&XgOL  
carried forward 移下頁   wj{[g^y%  
cash 現金   :Ld x^UO  
cash account 現金賬戶   JC.nfxG@:  
cash in bank 存銀行現金   Rn
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cash on delivery 交貨收款   T^DJ/uhd  
cash on hand 庫存現金   d=DQS>Nz  
cash payment 現金支付   u Wxl\+_i  
cash purchase 現購   M-V{(  
cash sale 現沽   /Y`u4G()  
cashier 出?#123;員   ^1-Vd5g  
cashiers check 本票   od-yVE
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certificate of deposit 存款單折   g2%fla7r  
certificate of indebtedness 借據   5Ly
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certified check 保付支票   GWa:C\YK  
certified public accountant 會計師   <<Q}|$Wu  
charges 費用    va[r~  
charge for remittances 匯水手續費   HZ[
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charter 營業執照   ?J,K[.z  
chartered accountant 會計師   H(gETRh  
chattles 動產   61W[  
check 支票  
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che stub 支票存根   'w8p[h (,  
closed account 己結清賬戶   _J X> #h  
closing 結算    \RS ,Y  
closing entries 結賬紀錄   E*"oA1/
I  
closing stock 期末存貨   0^83:C ^{  
closing the book 結賬   |" ag'h  
columnar journal 多欄日記賬   b!JrdJO,DP  
combination 聯合   #D
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commission 佣金   >zo_}A!  
commodity 商品   ~7>D>! !  
common stock 普通股   uE,g|51H/  
company 公司   %j/}e>$"Nk  
compensation 賠償   d]K
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compound interest 複利   |@BX*r  
consignee 承銷人   _P9*78  
consignment 寄銷   V~sfR^FQ'  
consignor 寄銷人   uK=)65]  
consolidated balance sheet 合併資產負債表   $'n?V=4  
consolidated profit and loss account 合併損益表   r1BL?&X-  
consolidation 合併   ;R]~9Aan  
construction cost 營建成本   dC>(UDC  
construction revenue 營建收入   :[&QoEZW  
contract 合同   3}lIY7O  
control account 統制賬戶   k_`h (R  
copyright 版權   6w4HJZ F~  
corporation 公司   wpg7xx!  
cost 成本   no(or5UJ  
cost accounting 成本會計   s+E: 7T9P  
cost of labour 勞工成本   xri(j,mU  
cost of production 生產成本   LSrKi$   
cost of manufacture 製造成本   @=6oB3tQA  
cost of sales 銷貨成本   (SMk!b]}  
cost price 成本價格   #$;}-*  
credit 貸方   P~;1adi3  
credit note 收款通知單   E:y^= Y  
creditor 債權人  
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crossed check 橫線支票   "(mF5BE-E  
current account 往來活期賬戶   $IqubC>O  
current asset 流動資產   biPj(Dd  
current liability 流動負債   [)?yH3  
current profit and loss 本期損益   %c@PTpAM  
debit 借方   owx0J,,G  
debt 債務   P4:Zy;$v!  
debtor 債務人   Z^Yy sf  
deed 契據   mD%IHzbn H  
deferred assets 遞延資產   eV"s5X[$  
deferred liabilities 遞延負債   t +|t/1s2  
delivery 交貨   Fj46~#ZZ  
delivery expense 送貨費   &crR nv?  
delivery order 出貨單   A8g_BLj!e  
demand draft 即期匯票   ]xGpN ]u  
demand note 即期票據   ux~=}{tz
  
demurrage charge 延期費   < cxe   
deposit 存款   &3Lh
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deposit slip 存款單   2BiFP||  
depreciation 折舊   mqbCa6>_S  
direct cost 直接成本   dL~^C I  
direct labour 直接人工   KA>QW[HX  
director 董事   Qq%~e41ec  
discount 折扣   ,/&|:PkS  
discount on purchase 進貨折扣   fw5+eTQ^  
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