[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。   lQ/XJw  
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acceptance 承兌   }kj6hnQ  
account 賬戶   ^aXBt  
accountant 會計員   Z=0W@_s  
accounting 會計   ju]]|  
accounting system 會計制度   u3vmC:bV  
accounts payable 應付賬款   vNC0M:p,  
accounts receivable 應收賬款   %'e(3;YI  
accumulated profits 累積利益   eEQ[^i  
adjusting entry ?#123;整記錄   x1wxB 1)2  
adjustment ?#123;整   mB{{o
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administration expense 管理費用   vgj^-  
advances 預付   D.(G9H  
advertising expense 廣告費   NJ>p8P`_k  
agency 代理   0?SLRz8  
agent 代理人   er0D5f R  
agreement 契約   +,Az\aT/%  
allotments 分配數   >|)0Amt  
allowance 津貼   KIo }Gd&  
amalgamation 合併   &._!)al  
amortization 攤銷   ]ufW61W6Ci  
amortized cost 應攤成本   (x qA.(F  
annuities 年金   s w|:Z(`  
applied cost 已分配成本   Nz*sD^SJa  
applied expense 已分配費用   vC:b?0s#(  
applied manufacturing expense 己分配製造費用   Wq(l :W'  
apportioned charge 攤派費用   Nb~dw;t  
appreciation 漲價   rf->mk{  
article of association 公司章程   M"^Vf{X^  
assessment 課稅   ,: 4DN&<  
assets 資產   8[)]3K x  
attorney fee 律師費   8%<`$`FyU  
audit 審計   Da[C'm=  
auditor 審計員   "<x~{BN?  
average 平均數   ~lqGnNhh7  
average cost 平均成本   R*Z]  
bad debt 壞賬   \oX8/-0f  
balance 餘額   ex\W]5  
balance sheet 資產負債表   p{q!jm~Nq  
bank account 銀行賬戶   z,FTsR$x  
bank balance 銀行結存   
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bank charge 銀行手續費   6_<s=nTX  
bank deposit 銀行存款   1N9<d,  
bank discount 銀行貼現   ]1d,O^S  
bank draft 銀行匯票   ;,=h59`  
bank loan 銀行借款   HNy/ -  
bank overdraft 銀行透支   kAN;S<jSE  
bankers acceptance 銀行承兌   $tCcjBK\  
bankruptcy 破產   Ae j   
bearer 持票人   {HHh.K  
beneficiary 受益人   Ah>gC!F^  
bequest 遺產   b"nG-0JR  
bill 票據   oU0 h3  
bill of exchange 匯票   7q!yCU  
bill of lading 提單   U2V^T'Y[  
bills discounted 貼現票據   
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bills payable 應付票據   l>D-
Aan  
bills receivable 應收票據   <s/<b*T ^  
board of directors 董事會   |Vwc/9`t]>  
bonds 債券   NdsX*o@a  
bonus 紅利   yYToiW *  
book value 賬面價值   aLKMDiT  
bookkeeper 簿記員   }B"|z'u  
bookkeeping 簿記   px_s@>l`  
branch office general ledger 支店往來賬戶   z0 2}&^Zzk  
broker 經紀人   4e@&QOo`Cu  
brought down 接前   Ty3CBR{6  
brought forward 接上頁   0aC2 Pym^  
budget 預算   M_h8#7{G  
by-product 副產品   Qq T/1^imS  
by-product sales 副產品銷售   C[xJU6z  
capital 股本   3zB|!pC6s  
capital income 資本收益   g={]Mzh  
capital outlay 資本支出   l*K I  
capital stock 股本   A{z>D`d  
capital stock certificate 股票   OG`|td
 
carried down 移後   }A1|jY)x  
carried forward 移下頁   j?\$G.Y  
cash 現金   /WgPXEB  
cash account 現金賬戶   +_ *eu  
cash in bank 存銀行現金   "Su b4F`  
cash on delivery 交貨收款   6[*;M  
cash on hand 庫存現金   9DOkQnnc  
cash payment 現金支付   Ak5[PBbW  
cash purchase 現購   >-5td=:Z  
cash sale 現沽   894r;UA7  
cashier 出?#123;員   e^k!vk-SLF  
cashiers check 本票   -(\1r2 Y  
certificate of deposit 存款單折   &so-O90  
certificate of indebtedness 借據   VY/|WD~"CW  
certified check 保付支票   ]8$#qDS@  
certified public accountant 會計師   @s%X  
charges 費用   /a[V!<"R  
charge for remittances 匯水手續費   J?U A:u  
charter 營業執照   5/B#)gm  
chartered accountant 會計師   +65oC x  
chattles 動產   ih>a~U<  
check 支票   FZe:co8Mu  
che stub 支票存根   U~uwm/h  
closed account 己結清賬戶   `d7gm;ykp  
closing 結算   N;-/wip
 
closing entries 結賬紀錄   #V.ZdLo(  
closing stock 期末存貨   YBX)eWslK  
closing the book 結賬   u64@"P  
columnar journal 多欄日記賬   1.'(nKoq  
combination 聯合   Mv
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commission 佣金   "^;#f+0  
commodity 商品   X=v~^8M7%  
common stock 普通股   x3Nkp4=Xd  
company 公司   w &p~0cA~  
compensation 賠償   (VgNb&Yo9  
compound interest 複利   QVIcb;&:}  
consignee 承銷人   Wrmgu}q  
consignment 寄銷   i[$-_  
consignor 寄銷人   7MY)\aH  
consolidated balance sheet 合併資產負債表   b,#`n  
consolidated profit and loss account 合併損益表   :?HSZocf  
consolidation 合併   _ XE;-weE  
construction cost 營建成本   Y[W6Sc  
construction revenue 營建收入   NW z9C=y  
contract 合同   0 _Q*E3  
control account 統制賬戶   oJ ^C]E  
copyright 版權   @ -0Fe9 n=  
corporation 公司   (tepmcf  
cost 成本   zhNQuK,L  
cost accounting 成本會計   }FrEF\}]_7  
cost of labour 勞工成本   /@VsqD  
cost of production 生產成本   Pp,Um(  
cost of manufacture 製造成本   ?RHn @$g8M  
cost of sales 銷貨成本   ~?gzq~~t  
cost price 成本價格   H#OYw#L"u  
credit 貸方   &x`&03X  
credit note 收款通知單   _B)s=Snx  
creditor 債權人   Zr=ib  
crossed check 橫線支票   {$;2HbM(  
current account 往來活期賬戶   1\/
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current asset 流動資產   vX ?aB!nkw  
current liability 流動負債   >-b&v$  
current profit and loss 本期損益   0; 7#ji  
debit 借方   w&%9IJ  
debt 債務   iQq
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debtor 債務人   yE#g5V&  
deed 契據   E Zi&]  
deferred assets 遞延資產   mjbTy"}"  
deferred liabilities 遞延負債   Z:!IX^q;}n  
delivery 交貨   42&v% ;R  
delivery expense 送貨費   1Pm4.C)  
delivery order 出貨單   a"x}b
  
demand draft 即期匯票   1I ""X]I_  
demand note 即期票據   vv+km+  
demurrage charge 延期費   F% `zs\  
deposit 存款   1B 5:s,Oyj  
deposit slip 存款單   !$_~x 8K1-  
depreciation 折舊   P$_&  
direct cost 直接成本   ~(P&g7u  
direct labour 直接人工   3A_G=WaED  
director 董事   S#tY@h@XV  
discount 折扣   9UV9 h_.x  
discount on purchase 進貨折扣   zVw:7-  
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