[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。   j4=\
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acceptance 承兌   lC d\nE8G  
account 賬戶   ,&Zk6 3V  
accountant 會計員   X]GodqL\  
accounting 會計   X?`mYoe  
accounting system 會計制度   dWhqu68_  
accounts payable 應付賬款   u{l4O1k/c  
accounts receivable 應收賬款   Q!7mN?l  
accumulated profits 累積利益   /WX&UAG  
adjusting entry ?#123;整記錄   uOd1:\%*  
adjustment ?#123;整   ,t'"3<^Jg  
administration expense 管理費用   eV;nTj  
advances 預付   Ou f\%E<  
advertising expense 廣告費   ]{ch
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agency 代理   -`t9@1P> =  
agent 代理人   xKepZ  
agreement 契約   ;2sP3!*  
allotments 分配數   'CG% PjCO  
allowance 津貼   X%7l! k[  
amalgamation 合併   Zu2 $$_+L  
amortization 攤銷   AF{@lDa1h  
amortized cost 應攤成本   f&$$*a  
annuities 年金   Uqly|FS &n  
applied cost 已分配成本   q+w] Xs;  
applied expense 已分配費用   Vk76cV D  
applied manufacturing expense 己分配製造費用   ,1vFX$  
apportioned charge 攤派費用   W(.svJUgb.  
appreciation 漲價   z38Pi  
article of association 公司章程   KT*"Sbh  
assessment 課稅   ;L%\[H>G  
assets 資產   '3E25BsL  
attorney fee 律師費   $lUz!mjG  
audit 審計   8CvNcO;H0  
auditor 審計員   kpQN>XV#  
average 平均數   q)YHhH\  
average cost 平均成本   *WWDwY@!u  
bad debt 壞賬   G('UF1F  
balance 餘額   lg^Lk\Y+re  
balance sheet 資產負債表   ,}Im^~5  
bank account 銀行賬戶   C MGDg}  
bank balance 銀行結存   i+I1h=  
bank charge 銀行手續費   J DOs.w  
bank deposit 銀行存款   !4YmaijeN  
bank discount 銀行貼現   )|Ka'\x
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bank draft 銀行匯票   )2:U]d%pk  
bank loan 銀行借款   Ffd;aZ4n  
bank overdraft 銀行透支   FJW,G20L  
bankers acceptance 銀行承兌   C2DAsSw  
bankruptcy 破產   K_qA[n  
bearer 持票人   U\[b qw  
beneficiary 受益人   O}6 *9X
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bequest 遺產   #VZ js`d6  
bill 票據   &m TYMpA  
bill of exchange 匯票   F9q!Upr_+  
bill of lading 提單   A[:(#iR5-E  
bills discounted 貼現票據   e_1L J  
bills payable 應付票據   jgfr_"@A  
bills receivable 應收票據   j& L@L.d  
board of directors 董事會   }0OQm?xh  
bonds 債券   aZo>3z;
  
bonus 紅利   i> {0h3Y  
book value 賬面價值   wi
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bookkeeper 簿記員   UGoB7TEfn  
bookkeeping 簿記   Z)}2bJwA  
branch office general ledger 支店往來賬戶   G P '-  
broker 經紀人   )k4&S{=  
brought down 接前   >h(GmR*xM  
brought forward 接上頁   V7 hO}  
budget 預算   LvL2[xh%&  
by-product 副產品   71\GK  
by-product sales 副產品銷售   $3eoZ1q'U-  
capital 股本   >.hDt9@4  
capital income 資本收益   ,lb}&uZo  
capital outlay 資本支出   mCQ:<#  
capital stock 股本   ?07}\N0~  
capital stock certificate 股票   k#8E9/t@  
carried down 移後   t&_X{!1X"w  
carried forward 移下頁   x l=i_  
cash 現金   i\o * =+{r  
cash account 現金賬戶   hXD/
  
cash in bank 存銀行現金   H9WXp&  
cash on delivery 交貨收款   /2$d'e  
cash on hand 庫存現金   vxrqUjK7  
cash payment 現金支付   x,GLGGi}_x  
cash purchase 現購   )C rsm&  
cash sale 現沽   In;+wFu;M  
cashier 出?#123;員   o ethO  
cashiers check 本票   q/qig5Ou  
certificate of deposit 存款單折   oZ
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certificate of indebtedness 借據   9{IDw   
certified check 保付支票   KNOVb=#f_  
certified public accountant 會計師   #jPn7  
charges 費用   pxW*kS  
charge for remittances 匯水手續費   wv Mp~  
charter 營業執照   P5lk3Zg'  
chartered accountant 會計師   &{ZUY3  
chattles 動產   F|8;Swb5  
check 支票   6<f(Zv? I  
che stub 支票存根   9d!mGnl  
closed account 己結清賬戶   ciFqj3JS  
closing 結算   *0<)PJ T  
closing entries 結賬紀錄   Epm8S}6K  
closing stock 期末存貨   pfFHuS~  
closing the book 結賬   B_XX)y%V  
columnar journal 多欄日記賬   ^S!;snhn  
combination 聯合   mo&9=TaG  
commission 佣金   o3h>) 4  
commodity 商品   '@HCwEuz  
common stock 普通股   Jw{duM;]  
company 公司   g~76c.u-  
compensation 賠償   -]QP#_   
compound interest 複利   o1uM(  
consignee 承銷人   [
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consignment 寄銷  
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consignor 寄銷人   Q&/WVR D  
consolidated balance sheet 合併資產負債表   m
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consolidated profit and loss account 合併損益表   h,,B"vPS  
consolidation 合併   -x|!?u5F  
construction cost 營建成本   amWKykVS5  
construction revenue 營建收入   FwD q@Oj  
contract 合同   eDvh3Y<D  
control account 統制賬戶   32`Z3-  
copyright 版權   >B;KpO"+m  
corporation 公司   {xh5s<uOj  
cost 成本   ^1
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cost accounting 成本會計   %OP|%^2  
cost of labour 勞工成本   :@-.whj  
cost of production 生產成本   kU.@HJ[@j  
cost of manufacture 製造成本   J|<C;[du>  
cost of sales 銷貨成本   d qO]2d  
cost price 成本價格   WuTkYi F  
credit 貸方   SIc~cZ!Yu  
credit note 收款通知單   RF~G{wz  
creditor 債權人   s^Xs*T@~h  
crossed check 橫線支票   DhD##5a  
current account 往來活期賬戶   m)Wq*&,o  
current asset 流動資產   8q; aCtei  
current liability 流動負債   4t>
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current profit and loss 本期損益   *p9k> )'J  
debit 借方   \C4wWh-A  
debt 債務   '%o^#gJp  
debtor 債務人   A;o({9VH`Z  
deed 契據   1qBE|PwBp  
deferred assets 遞延資產   7xYz9r)w`  
deferred liabilities 遞延負債   NQqNBI?cr  
delivery 交貨   $8SSu|O+x  
delivery expense 送貨費  
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delivery order 出貨單   @.`k2lxGd~  
demand draft 即期匯票   u! dx+vd  
demand note 即期票據   OXn-!J90P  
demurrage charge 延期費   Ex skd}  
deposit 存款   ?Mn~XN4F_  
deposit slip 存款單   J6"GHbsO  
depreciation 折舊   u6| I KZ  
direct cost 直接成本   s!>9od6^  
direct labour 直接人工   IreY8.FND  
director 董事   @]p{%"$  
discount 折扣   Qqk(,1u  
discount on purchase 進貨折扣   Q{an[9To~P  
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