[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。   T?6<1n
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acceptance 承兌   !`1m.  
account 賬戶   @!
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accountant 會計員   `'k2gq&  
accounting 會計   "@/pQoLy  
accounting system 會計制度   <>Dw8?O  
accounts payable 應付賬款   [{Q $$aV1  
accounts receivable 應收賬款   'mTY56Yq  
accumulated profits 累積利益   pV_zePyOn  
adjusting entry ?#123;整記錄   ysl#Rwt/2  
adjustment ?#123;整   ( ^@i(XQ  
administration expense 管理費用   j3T)gFP  
advances 預付   MI
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advertising expense 廣告費   MPy><J  
agency 代理   M_.Jmh<&&  
agent 代理人   !E_|Zp]up  
agreement 契約   .XiO92d9  
allotments 分配數   O>a1S*mxP  
allowance 津貼   "#-iD  
amalgamation 合併   aNNRw(0/  
amortization 攤銷   t u{ ~:Z(  
amortized cost 應攤成本   (C"q-0?n  
annuities 年金   #62ThH~  
applied cost 已分配成本   ksuePMIK  
applied expense 已分配費用   =T&<z_L  
applied manufacturing expense 己分配製造費用   JtxVF!v  
apportioned charge 攤派費用   \AA9 m'B Z  
appreciation 漲價   {;& U5<NO  
article of association 公司章程   [rK`BnJX  
assessment 課稅   vNuws_  
assets 資產   _KxR~
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attorney fee 律師費   "`cPV){]  
audit 審計   %dq%+yw{%m  
auditor 審計員   JMo 
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average 平均數   ;in-)`UC!  
average cost 平均成本   =>tkc/aa  
bad debt 壞賬   Bp5ra9*5+~  
balance 餘額   CI-za !
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balance sheet 資產負債表   *AGf'+j*z  
bank account 銀行賬戶   x9a\~XL>a  
bank balance 銀行結存   `BG> %#  
bank charge 銀行手續費   C4.GtY8,d  
bank deposit 銀行存款   ag47$9(  
bank discount 銀行貼現   JoiGuZd>  
bank draft 銀行匯票   -T{2R:\{  
bank loan 銀行借款   W
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bank overdraft 銀行透支   ujmIS~"  
bankers acceptance 銀行承兌   S7nx4c2xK~  
bankruptcy 破產   $qdynKK  
bearer 持票人   >dm9YfQ  
beneficiary 受益人   <!UnH6J.b  
bequest 遺產   {z0iWY2Xw  
bill 票據   N#"l82^H*  
bill of exchange 匯票   oQu>Qr{Zp  
bill of lading 提單   f+n {9 Hz  
bills discounted 貼現票據   SlR//h  
bills payable 應付票據   q{f\_2[  
bills receivable 應收票據   %X %zK1  
board of directors 董事會   RtHai[j  
bonds 債券   xsJXf @  
bonus 紅利   ,(K-;Id4  
book value 賬面價值   ,zHL8SiTX  
bookkeeper 簿記員   M|%bxG^l  
bookkeeping 簿記   3e1-w$z&S  
branch office general ledger 支店往來賬戶   _80L/92  
broker 經紀人   BSgT 6K  
brought down 接前   JJ_Z{  
brought forward 接上頁   Qg(;>ops  
budget 預算   a~_JTH4=t  
by-product 副產品   7kE+9HmfMk  
by-product sales 副產品銷售   _0'X!1"  
capital 股本   2sk7E'2(  
capital income 資本收益   ,h'Q  
capital outlay 資本支出   K|-m6!C!7  
capital stock 股本   :adz~L$  
capital stock certificate 股票   3.BUWMD  
carried down 移後   5=|h~/.k  
carried forward 移下頁   qmFbq<&  
cash 現金   MkJBKS  
cash account 現金賬戶   NiW9/(;xB  
cash in bank 存銀行現金   uK"FopUJ4i  
cash on delivery 交貨收款   MQN~I^v3  
cash on hand 庫存現金   fK+E5~vQ  
cash payment 現金支付   EwFq1~  
cash purchase 現購   }s<;YC  
cash sale 現沽   YARL/V  
cashier 出?#123;員   O)VcW/  
cashiers check 本票   {%9@{Q'T.s  
certificate of deposit 存款單折   GAYn*'<  
certificate of indebtedness 借據   YF-E1`+?<  
certified check 保付支票   n~|?)EL  
certified public accountant 會計師   ?yq=
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charges 費用   np6G~0Y`  
charge for remittances 匯水手續費   * BR#^Wt  
charter 營業執照   }kvix{  
chartered accountant 會計師   Y8v[kuo7  
chattles 動產   d!R+-Fp  
check 支票   qwj7CIc(  
che stub 支票存根   u$[8Zmgzz  
closed account 己結清賬戶   ^$lZ  
closing 結算   7R:Ij[dV  
closing entries 結賬紀錄   5yoi;$~}_0  
closing stock 期末存貨   s<!G2~T  
closing the book 結賬   (E00T`@t0i  
columnar journal 多欄日記賬   S 4 17.n  
combination 聯合   [[AO6.Z  
commission 佣金   CQ/+- -o  
commodity 商品   A~a 3bCX+"  
common stock 普通股   [ R+M .5  
company 公司   r.#r!.6 q  
compensation 賠償   1aRTvaG
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compound interest 複利   zE$HHY2ovi  
consignee 承銷人   AJ*17w  
consignment 寄銷   |w* s:p  
consignor 寄銷人   fTy:Re  
consolidated balance sheet 合併資產負債表   rmkBp_i{|  
consolidated profit and loss account 合併損益表   rY^uOrR>j*  
consolidation 合併   9Q s5e  
construction cost 營建成本   LS<+V+o2%  
construction revenue 營建收入   ?|W3RK;  
contract 合同   U;
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control account 統制賬戶   aXVld
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copyright 版權   JnK<:]LcK  
corporation 公司   Q?>r:vMi  
cost 成本   ~s Hd
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cost accounting 成本會計   eu$VKLY*  
cost of labour 勞工成本   MW rhVn{R  
cost of production 生產成本   >VIFQ\  
cost of manufacture 製造成本   }>BNdm"Er  
cost of sales 銷貨成本   0O`Rh"O  
cost price 成本價格   $aJay]F  
credit 貸方   v {HF}L  
credit note 收款通知單  
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creditor 債權人   gF)-Ci  
crossed check 橫線支票   # 2^H{7  
current account 往來活期賬戶   G2I%^.s  
current asset 流動資產   ^z)De+,!4  
current liability 流動負債   >KrI}>!9r  
current profit and loss 本期損益   ] `x+wWe  
debit 借方   A)
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debt 債務   }9 \6!GY0  
debtor 債務人   @PNgqjd  
deed 契據   -
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deferred assets 遞延資產   ?
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deferred liabilities 遞延負債   !% W5@tN  
delivery 交貨   #*CMf.OCh  
delivery expense 送貨費   O8\f]!O(  
delivery order 出貨單   >@ 8'C"F  
demand draft 即期匯票   vf.MSk?~ar  
demand note 即期票據   QEt"T7a[/  
demurrage charge 延期費   >Df;1:U  
deposit 存款   Ss5@n  
deposit slip 存款單   Q<V1`e  
depreciation 折舊   u,8)M'UU  
direct cost 直接成本   '12*'Q+{+  
direct labour 直接人工   +5|k#'% 5  
director 董事   (N&?
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discount 折扣   l]zQSXip  
discount on purchase 進貨折扣   I[K4/91  
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