[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。   wmPpE_{  
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acceptance 承兌   z 9KsSlS ^  
account 賬戶   0 .p $q  
accountant 會計員   iAWoKW  
accounting 會計   6UJBE<ntj  
accounting system 會計制度   e3>k"  
accounts payable 應付賬款   KBGJB`D*  
accounts receivable 應收賬款   ~LzTqMHM  
accumulated profits 累積利益   ';7|H|,F
 
adjusting entry ?#123;整記錄   xE.=\UzJ  
adjustment ?#123;整   h-h}NCP  
administration expense 管理費用   1vxh3KS.  
advances 預付   !P rO~  
advertising expense 廣告費   %25_  
agency 代理   _'oy C(:}  
agent 代理人   9/|i.2&  
agreement 契約   ]j:Ikb}  
allotments 分配數   IN]bAd8"  
allowance 津貼   B[MZP v)  
amalgamation 合併   =
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amortization 攤銷   Lp*T=]C]  
amortized cost 應攤成本   2=N
YBOE  
annuities 年金   I@q>ES!1H  
applied cost 已分配成本   V1;Qt-i  
applied expense 已分配費用   i&FC-{|Z  
applied manufacturing expense 己分配製造費用   L=}U
ApK  
apportioned charge 攤派費用   L7%'Y}1e.  
appreciation 漲價   BmUzsfD  
article of association 公司章程   et]* 5Y6  
assessment 課稅  
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assets 資產   fhn
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attorney fee 律師費   @;,O V&XYn  
audit 審計   *id|za
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auditor 審計員   C5R DP~au  
average 平均數   E(U}$Zey  
average cost 平均成本   Nmsb  
bad debt 壞賬   1y"37;x  
balance 餘額   %dT%r=%Y  
balance sheet 資產負債表   0I?3@Nz6  
bank account 銀行賬戶   L}a3!33)C  
bank balance 銀行結存   <Cmsn
X  
bank charge 銀行手續費   8h20*@wSN  
bank deposit 銀行存款   O x$|ZEh  
bank discount 銀行貼現   #CQ>d8&  
bank draft 銀行匯票   v V^GIWK  
bank loan 銀行借款   L kq>>?T=  
bank overdraft 銀行透支   3Ob"r`  
bankers acceptance 銀行承兌   \ bT]?.si  
bankruptcy 破產   sqZHk+<%  
bearer 持票人   #1b
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beneficiary 受益人   }5tn  
bequest 遺產   F5<{-{Ky  
bill 票據   56_KB.Ww~  
bill of exchange 匯票   \]ODpi 2  
bill of lading 提單   8:xQPd?3  
bills discounted 貼現票據   Gj_b GqF8}  
bills payable 應付票據   ycAQP z}=I  
bills receivable 應收票據   8rpN2M3h  
board of directors 董事會   4COf H7Al9  
bonds 債券   c\b>4 &n  
bonus 紅利   tl^[MLQa  
book value 賬面價值   0\~Zg  
bookkeeper 簿記員   : }IS=A  
bookkeeping 簿記   (P>vI'  
branch office general ledger 支店往來賬戶   8c|IGC  
broker 經紀人   P*T)/A%4  
brought down 接前   5~"=Fm<uD  
brought forward 接上頁   6kuSkd$.  
budget 預算   hW+Dko(s  
by-product 副產品   j5)qF1W,  
by-product sales 副產品銷售   }I`|*6Up  
capital 股本   P%lLKSA  
capital income 資本收益   j{
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capital outlay 資本支出   >PJ-Z~O'   
capital stock 股本   ,/ : )FV  
capital stock certificate 股票   &L?Dogo  
carried down 移後   &4[iC/}  
carried forward 移下頁   -oo=IUk  
cash 現金   mHMej@  
cash account 現金賬戶   09?<K)_G  
cash in bank 存銀行現金   r/T DU[`&  
cash on delivery 交貨收款   VV4_  
cash on hand 庫存現金   |#B"j1D,H  
cash payment 現金支付   uR%H"f  
cash purchase 現購   ~EM];i  
cash sale 現沽   awK'XFk  
cashier 出?#123;員   e](=)h|  
cashiers check 本票   FS}z_G|4]  
certificate of deposit 存款單折   J?<L8;$s
7  
certificate of indebtedness 借據   !jW32$YTR  
certified check 保付支票   mN*P2*  
certified public accountant 會計師   ~z}au"k  
charges 費用   ^Bb_NcU  
charge for remittances 匯水手續費   !!86Sv  
charter 營業執照   8dhY"&  
chartered accountant 會計師   RVsNr rZ  
chattles 動產   u@EM,o  
check 支票   VfwD{+5  
che stub 支票存根   $g};u[y  
closed account 己結清賬戶   &F}+U#H  
closing 結算   lBdF9F<  
closing entries 結賬紀錄   Mt Z(\&~  
closing stock 期末存貨   z>:7}=H0  
closing the book 結賬   ~-GDheA  
columnar journal 多欄日記賬   F%d"gF
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combination 聯合   \PONaRK|[z  
commission 佣金   u3:Qt2^S  
commodity 商品   ftPw6  
common stock 普通股   8TPm[r]  
company 公司   ^-!HbbVv  
compensation 賠償   jQ)>XOok  
compound interest 複利   0)]1)z(P
 
consignee 承銷人   j#f&!&G5<&  
consignment 寄銷   's? Fip  
consignor 寄銷人   WL
Lv a<{  
consolidated balance sheet 合併資產負債表   ks;wc"k"  
consolidated profit and loss account 合併損益表   ODEXQl}R  
consolidation 合併   &^_(xgJL  
construction cost 營建成本   +_dYfux  
construction revenue 營建收入   z)>{O
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contract 合同   @RIEO%S  
control account 統制賬戶   u&xK>7  
copyright 版權   yp^*TD/J  
corporation 公司   !f
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cost 成本   1}E@lOc  
cost accounting 成本會計   q4iD59yd)S  
cost of labour 勞工成本   H|U/t
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cost of production 生產成本   &>l8SlC?  
cost of manufacture 製造成本   B?yt%f1  
cost of sales 銷貨成本   rb'GveW[  
cost price 成本價格   B7MW" y  
credit 貸方   fNPj8\#V,  
credit note 收款通知單   YnWl'{[ C  
creditor 債權人   p8dn-4  
crossed check 橫線支票   f](uc(8Z  
current account 往來活期賬戶   b,R'T+4[  
current asset 流動資產   {7>CA'>  
current liability 流動負債   %i> e  
current profit and loss 本期損益   J*!:ar  
debit 借方   tC:,!4 P$  
debt 債務   WnzPPh3PJ  
debtor 債務人  
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deed 契據   o}
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deferred assets 遞延資產   vfUfrk@D~  
deferred liabilities 遞延負債   uO(guA,C  
delivery 交貨   BQ&q<6Tk  
delivery expense 送貨費   ~<- ci  
delivery order 出貨單   wrYQ=u#Z  
demand draft 即期匯票   kO_XyC4(  
demand note 即期票據   aijGz<  
demurrage charge 延期費   .Pes{uHg  
deposit 存款   qd~98FS  
deposit slip 存款單   SM+fG:4d  
depreciation 折舊   Y;F R"~^  
direct cost 直接成本   ]}7rWs[|1  
direct labour 直接人工   mv*T=N8fC  
director 董事   Z/= %J3f  
discount 折扣   !5%5]9'n@*  
discount on purchase 進貨折扣   Gj19KQ1G  
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