[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。   @5jG
  
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acceptance 承兌   HD)HCDTX  
account 賬戶   +qj*P9  
accountant 會計員   K)`:v|d  
accounting 會計   !1'-'Q@f  
accounting system 會計制度   -+rF]|Wi  
accounts payable 應付賬款   Dum`o^l#  
accounts receivable 應收賬款   T#n1@FgC  
accumulated profits 累積利益   GD[
ou.C}k  
adjusting entry ?#123;整記錄   p$nK@t}  
adjustment ?#123;整   Dsj|~J3  
administration expense 管理費用   I26gGp  
advances 預付   r^A#[-VyNP  
advertising expense 廣告費   ;(Xe @OtW  
agency 代理   )6>|bmpU  
agent 代理人   WYC1rfd=  
agreement 契約   R==cz^#  
allotments 分配數   =*g$#l4  
allowance 津貼   {?/8jCVd  
amalgamation 合併   [ DxefYyI  
amortization 攤銷   +&7Kk9^  
amortized cost 應攤成本   !wd '::C  
annuities 年金   9*|3E"Vr  
applied cost 已分配成本   
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applied expense 已分配費用   nF<y7XkO  
applied manufacturing expense 己分配製造費用   zNny\Z  
apportioned charge 攤派費用   )J+{oB[>b  
appreciation 漲價   6%kJDY.  
article of association 公司章程   XalJo@%-  
assessment 課稅   4`6c28K0?  
assets 資產   3_MS'&M  
attorney fee 律師費   Wzqb
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audit 審計   |[Ie .&)  
auditor 審計員   v1nQs='  
average 平均數   @?Gw|bP  
average cost 平均成本   xIQ/$[&v  
bad debt 壞賬   icPp8EwH  
balance 餘額   qB F!b0lr  
balance sheet 資產負債表   t0bhXFaiE  
bank account 銀行賬戶   rg5]`-!=  
bank balance 銀行結存   S\9t4Ki_'  
bank charge 銀行手續費   VyWYfPK  
bank deposit 銀行存款   3e%l8@R@  
bank discount 銀行貼現   A~S L5h  
bank draft 銀行匯票   5@czK*5  
bank loan 銀行借款   Jq$_=X&  
bank overdraft 銀行透支   z!s.9  
bankers acceptance 銀行承兌   7G.o@p6$  
bankruptcy 破產   (!*Xhz,(-  
bearer 持票人   (Pv`L  
beneficiary 受益人   *BLe3dok(  
bequest 遺產   ]$~Fzs  
bill 票據   rFmKmV  
bill of exchange 匯票   StU  4{  
bill of lading 提單   ;8*XOC;[  
bills discounted 貼現票據   2W3NL|P  
bills payable 應付票據  
@S}/g/+2  
bills receivable 應收票據   ~h)@e\Kc  
board of directors 董事會   RpO@pd m  
bonds 債券   Z5G]p4  
bonus 紅利   mRhd/|g*  
book value 賬面價值   fvcW'T}r  
bookkeeper 簿記員   AH2_#\  
bookkeeping 簿記   VG_uxKY  
branch office general ledger 支店往來賬戶   qoC]#M$oo#  
broker 經紀人   khU6*`lQ  
brought down 接前   K(nS$x1 G  
brought forward 接上頁   v7i^O`{eD?  
budget 預算   Oj4v#GK]  
by-product 副產品   jR{-  
by-product sales 副產品銷售   JEW L)  
capital 股本   yoBgr7g
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capital income 資本收益   [%@2
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capital outlay 資本支出   k"xGA*B|  
capital stock 股本   DR:8oo&E  
capital stock certificate 股票   M1oPOC\0.  
carried down 移後   #zON_[+s9  
carried forward 移下頁   sl/=g   
cash 現金   X'fuF2owd  
cash account 現金賬戶   _om0 e=5)  
cash in bank 存銀行現金   oZTgN .q  
cash on delivery 交貨收款   'lJEHz\  
cash on hand 庫存現金   v*E(/}<v  
cash payment 現金支付   o#qH2)tb  
cash purchase 現購   JD6aiI!Su  
cash sale 現沽   x_*%*H  
cashier 出?#123;員   s\[L
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cashiers check 本票   .VT;H1#  
certificate of deposit 存款單折   *YWk1Cwjo  
certificate of indebtedness 借據   u!Xb?:3uj  
certified check 保付支票   L}'Yd'  
certified public accountant 會計師   W'a(oI  
charges 費用   L7'% ;?Z  
charge for remittances 匯水手續費   NJtQx2Sd'H  
charter 營業執照   ^ eQFg>  
chartered accountant 會計師   ]' Y|Nl  
chattles 動產  
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check 支票   *LANGQ"2(i  
che stub 支票存根   96d~~2p  
closed account 己結清賬戶   `@[l\.Vt:  
closing 結算   Nln`fE/Ht  
closing entries 結賬紀錄   =#qZ3 Qz_  
closing stock 期末存貨   BZK2$0  
closing the book 結賬   y$X(S\W
 
columnar journal 多欄日記賬   q:I$EpKf?Q  
combination 聯合   {
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commission 佣金   f-Jbs`(+  
commodity 商品   \v+u;6cx_  
common stock 普通股   ui:=  
company 公司   $B;_Jo\|  
compensation 賠償   EIjI!0j  
compound interest 複利   bLzs?eos  
consignee 承銷人   ^W~p..DF  
consignment 寄銷   n]Zk;%yL  
consignor 寄銷人   dBSbu=^$)  
consolidated balance sheet 合併資產負債表   ,apNwkY  
consolidated profit and loss account 合併損益表   G8nrdN-9  
consolidation 合併   *z'8
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construction cost 營建成本   T.REq4<  
construction revenue 營建收入   glj
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contract 合同   > _ <'D  
control account 統制賬戶   k|xtrW`qo;  
copyright 版權   O.,3
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corporation 公司   [}OgSP9i  
cost 成本   >-.e AvD  
cost accounting 成本會計   )KE[!ofD  
cost of labour 勞工成本   G?AG:%H%  
cost of production 生產成本   {Z> M  
cost of manufacture 製造成本   pd3,pQ  
cost of sales 銷貨成本   M*sR3SZ  
cost price 成本價格   8S]".  
credit 貸方   *)<B0SjT  
credit note 收款通知單   7Y
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creditor 債權人   '$G"[ljr  
crossed check 橫線支票   ZE?f!ifp  
current account 往來活期賬戶   Df4+^B,1  
current asset 流動資產   ~ Vw9  
current liability 流動負債   xe4Oxo  
current profit and loss 本期損益   &;E5[jO^D  
debit 借方   b&#DnZcf  
debt 債務   j'?7D0>  
debtor 債務人   -`b8T0?oK  
deed 契據   b0v:12q  
deferred assets 遞延資產   ujFzJdp3k  
deferred liabilities 遞延負債   POAw M  
delivery 交貨   sa1h%<  
delivery expense 送貨費   v>Lm;q(  
delivery order 出貨單   \25/$ Ae}c  
demand draft 即期匯票   !345 %,  
demand note 即期票據   tz^/J=)"  
demurrage charge 延期費   |TsE-t*E}  
deposit 存款   2f>PO +4S{  
deposit slip 存款單   JIm4vS  
depreciation 折舊   59r_#(u o  
direct cost 直接成本   vxFTen{-F  
direct labour 直接人工   6E~g#(8  
director 董事   omSM:f_~  
discount 折扣   s 5WqR8  
discount on purchase 進貨折扣   R=Zn -q  
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