[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。   -{yG+1  
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acceptance 承兌   s2nZW pIy  
account 賬戶   TI8EW  
accountant 會計員   -3XnUGK  
accounting 會計   CT|H1Ry2T  
accounting system 會計制度   $% W.=a'5  
accounts payable 應付賬款   ;[|+tO_  
accounts receivable 應收賬款   / ]nrxT  
accumulated profits 累積利益   Mv7tK l  
adjusting entry ?#123;整記錄   0s.4]Zg>5  
adjustment ?#123;整   WkoYkkuzj  
administration expense 管理費用   7re4mrC  
advances 預付   ~\c  j  
advertising expense 廣告費   ;47=x1ji  
agency 代理   YIYuqtn
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agent 代理人   Q%t _Epe  
agreement 契約   GU xhn  
allotments 分配數   *`tQX$F  
allowance 津貼   Lf8{']3  
amalgamation 合併   G2J4N2hu  
amortization 攤銷   .O PBET(gv  
amortized cost 應攤成本   @$wfE\_L  
annuities 年金   t1aKq)?  
applied cost 已分配成本   |@)jS
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applied expense 已分配費用   U,aMv[ZB  
applied manufacturing expense 己分配製造費用   TG.\C8;vFh  
apportioned charge 攤派費用   o* QZf*M  
appreciation 漲價   sWgzHj(c  
article of association 公司章程   _^^5  
assessment 課稅   iM]&ryGB#  
assets 資產   "3?:,$*  
attorney fee 律師費  
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audit 審計   A{52T]9X  
auditor 審計員   /IC]}0kkp  
average 平均數   f:9qId ;/M  
average cost 平均成本   XJ3aaMh"  
bad debt 壞賬   1qwJPM  
balance 餘額   b28C(  
balance sheet 資產負債表   `P;uPQDzZ3  
bank account 銀行賬戶   ~@iYP/=/Q  
bank balance 銀行結存   :NWrbfz  
bank charge 銀行手續費   }i\_`~  
bank deposit 銀行存款   FFf ~Vmw  
bank discount 銀行貼現   JWQ
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bank draft 銀行匯票   8p~|i97W]!  
bank loan 銀行借款   zc>LwX}<  
bank overdraft 銀行透支   ]tEH`Kl  
bankers acceptance 銀行承兌   cLMFC1=b  
bankruptcy 破產   Uql7s:!,U  
bearer 持票人   (m =F  
beneficiary 受益人   bj 0-72V  
bequest 遺產   0a)LZp|  
bill 票據   Wt!NLlN8  
bill of exchange 匯票   &>hln<a>  
bill of lading 提單   0"`|f0}c  
bills discounted 貼現票據   c A+O]",}  
bills payable 應付票據   m pM,&7}  
bills receivable 應收票據   L$f:D2Ei  
board of directors 董事會   @]%cUjQ  
bonds 債券   U6_GEBz~y  
bonus 紅利   T-lHlm  
book value 賬面價值   -O[9{`i]  
bookkeeper 簿記員   =]sM,E,n  
bookkeeping 簿記   IN!IjInaT@  
branch office general ledger 支店往來賬戶   P Z+Rz1x  
broker 經紀人   TfFH!1^+  
brought down 接前   Y;q['h  
brought forward 接上頁   1?T^jcny:M  
budget 預算   rh(77x1|(G  
by-product 副產品   {hKf 'd9E  
by-product sales 副產品銷售   ,SoqVboRl  
capital 股本   XFvPc  
capital income 資本收益   2aW"t.[j  
capital outlay 資本支出   @*~cmf&FIQ  
capital stock 股本   |'12Kv]#Xa  
capital stock certificate 股票   @jH8x!5u:  
carried down 移後   ,"4  
carried forward 移下頁   UmA'aq  
cash 現金   4031~A8  
cash account 現金賬戶   {;
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cash in bank 存銀行現金   nsV;6^>  
cash on delivery 交貨收款   jX{t/8v/s4  
cash on hand 庫存現金   \g\,  
cash payment 現金支付   EX,)MU  
cash purchase 現購   2sXX0kq~V  
cash sale 現沽   /'>#1J|TlK  
cashier 出?#123;員   z8n]6FDiE  
cashiers check 本票   E.OL_\  
certificate of deposit 存款單折   ADN  
certificate of indebtedness 借據   v8o{3wJ  
certified check 保付支票   Y,C3E>}Dq  
certified public accountant 會計師   t0gLz J  
charges 費用   F /% 5 r{  
charge for remittances 匯水手續費   %$I@7Es>  
charter 營業執照   <Q?X'.  
chartered accountant 會計師   hKYA5]  
chattles 動產   L&SlUXyt.c  
check 支票   A{b?ZT~2]  
che stub 支票存根   3~^}R  
closed account 己結清賬戶   X'h J&-[P  
closing 結算   gdyP,zMD7  
closing entries 結賬紀錄   vFGFFA/K}N  
closing stock 期末存貨   H0
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closing the book 結賬   RzLbPSTQ  
columnar journal 多欄日記賬   +MP`iuDO  
combination 聯合   y%x2  
commission 佣金   QC*> qo  
commodity 商品   jB!Q8#&Q  
common stock 普通股   , H_Cn1l  
company 公司   SB'$?Kh  
compensation 賠償   Gdf*x<T1  
compound interest 複利   C~dD'Tq]  
consignee 承銷人   <kr%ylhIu  
consignment 寄銷   @SV.F  
consignor 寄銷人   5>'1[e45  
consolidated balance sheet 合併資產負債表   -h< Rby  
consolidated profit and loss account 合併損益表   +iYy^oXxw  
consolidation 合併   5w+X   
construction cost 營建成本   U`fxe`nVa  
construction revenue 營建收入   REvY`   
contract 合同   >>C(y?g  
control account 統制賬戶   } + 8w  
copyright 版權   n/fMq,<8  
corporation 公司   m# ]VdO'f  
cost 成本   J9 iQW  
cost accounting 成本會計   OK}+:Y  
cost of labour 勞工成本   n-7|{1U  
cost of production 生產成本   3tlA!e  
cost of manufacture 製造成本   3+/{}rv  
cost of sales 銷貨成本   lJloa'%v9  
cost price 成本價格   g&30@D"  
credit 貸方   Htf|VpzMb  
credit note 收款通知單   {$ghf"  
creditor 債權人   sinnHQ  
crossed check 橫線支票   x;cjl6Acm  
current account 往來活期賬戶   p Rn vd|  
current asset 流動資產  
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current liability 流動負債   l`s_#3  
current profit and loss 本期損益   \y9( b  
debit 借方   jz_\B(m9%  
debt 債務   }.x&}FqXE  
debtor 債務人   ]:m}nJ_  
deed 契據   \h DH81L  
deferred assets 遞延資產   I|?zSFa  
deferred liabilities 遞延負債   *5bKJgwJ  
delivery 交貨   M4rOnIJ  
delivery expense 送貨費   cCd2f>EHw  
delivery order 出貨單   #TLqo(/  
demand draft 即期匯票   U[1Ir92:  
demand note 即期票據   R<+K&_  
demurrage charge 延期費   Br2ZloJ@+  
deposit 存款   +j._NRXRH  
deposit slip 存款單   |@]`" k  
depreciation 折舊   `CP}1W>  
direct cost 直接成本   `b^eRnpR  
direct labour 直接人工   X0Q};,  
director 董事   T/#$44
ub  
discount 折扣   E4^zW_|xE  
discount on purchase 進貨折扣   @tvAI2W  
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