[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。   '~Gk{'Nx"  
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acceptance 承兌   !%yd'"6Dl  
account 賬戶   T+<OlXpL  
accountant 會計員   ZltY_5l  
accounting 會計   E@ !~q  
accounting system 會計制度   o7 X5{  
accounts payable 應付賬款   W#[3a4%m  
accounts receivable 應收賬款   LfS]m>>e  
accumulated profits 累積利益   NIOWjhi[Jn  
adjusting entry ?#123;整記錄   WO6;K]  
adjustment ?#123;整   t.m C q4{  
administration expense 管理費用   k'Z$#  
advances 預付   gNo}\ lm4V  
advertising expense 廣告費   >!2d77I  
agency 代理   QW"BGg~6c  
agent 代理人   0Z~G:$O/i  
agreement 契約   qeZ*!H6-  
allotments 分配數   3MFb\s&Fq  
allowance 津貼   +QVe -  
amalgamation 合併   `BZX\LPHm  
amortization 攤銷   ~Aq$GH 4  
amortized cost 應攤成本   cY\"{o"C  
annuities 年金   !_UBw 7Zm  
applied cost 已分配成本   Q"an6ht|  
applied expense 已分配費用   ~f>km|Q{u  
applied manufacturing expense 己分配製造費用   < {dV=  
apportioned charge 攤派費用   VYN1^Tp  
appreciation 漲價   'uA$$~1  
article of association 公司章程   6P*2Kg`  
assessment 課稅   :>otlI<0t  
assets 資產   ZYX(C
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attorney fee 律師費   o5eFLJ6  
audit 審計   [
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auditor 審計員   k%?A=h  
average 平均數   vy330SQPo  
average cost 平均成本   VN9C@ ;'$  
bad debt 壞賬   ,t_Fo-i7vI  
balance 餘額   -( ,iwFb  
balance sheet 資產負債表   '
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bank account 銀行賬戶   X>y6-%@  
bank balance 銀行結存   gcfEJN4'  
bank charge 銀行手續費   14v,z;HXj  
bank deposit 銀行存款   +'!vm6  
bank discount 銀行貼現   R+O[,UM^I~  
bank draft 銀行匯票   ${%*O}$  
bank loan 銀行借款   S7 Tem:/  
bank overdraft 銀行透支   O.8{c;  
bankers acceptance 銀行承兌   C7[CfcP A  
bankruptcy 破產   \!4sd2Yi  
bearer 持票人   /P/S0  
beneficiary 受益人   Q@lJ|  
bequest 遺產   UE9r1g`z  
bill 票據   <ZM8*bqi  
bill of exchange 匯票   Qm\VZ<6/5  
bill of lading 提單   fXHNm$"n  
bills discounted 貼現票據   Vi~F Q  
bills payable 應付票據   wz P")}[0  
bills receivable 應收票據   5'Fh_TXTD  
board of directors 董事會   {6yiD  
bonds 債券   O W12m{  
bonus 紅利   M/,jHG8v  
book value 賬面價值   zF[>K4  
bookkeeper 簿記員   Wh)QCp0|n  
bookkeeping 簿記   ZdD]l*.\i  
branch office general ledger 支店往來賬戶   Uv06f+P(  
broker 經紀人   X192Lar  
brought down 接前   v?7.)2XcX  
brought forward 接上頁   r$*p  
budget 預算   ^xGdRaU#  
by-product 副產品   `~"l a>}  
by-product sales 副產品銷售   l}?'U  
capital 股本   EnrRnVB  
capital income 資本收益   [lsr[`SJ<  
capital outlay 資本支出   b7/1]  
capital stock 股本   bqMoO7&c  
capital stock certificate 股票   10JxfDceD  
carried down 移後   [Uezi1
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carried forward 移下頁   zX!zG<<K  
cash 現金   > @ulvHL  
cash account 現金賬戶   }Jgz#d  
cash in bank 存銀行現金   a<[@p  
cash on delivery 交貨收款   Aov=qLWJ  
cash on hand 庫存現金   TZq']Z)#  
cash payment 現金支付   h{]l?6`  
cash purchase 現購   zb}:wUR  
cash sale 現沽   bf `4GD(  
cashier 出?#123;員   n2R{$^JxO  
cashiers check 本票   Ftm%@S?  
certificate of deposit 存款單折   o_<o8!]l"  
certificate of indebtedness 借據   #nc{MR#R  
certified check 保付支票   Pb.-Z@  
certified public accountant 會計師   Od'!v &  
charges 費用   }`yIO"{8n  
charge for remittances 匯水手續費   6tM CpSJ  
charter 營業執照   77OH.E|$  
chartered accountant 會計師   p~28?lYv  
chattles 動產   ~l-Q0wg  
check 支票   '?_;s9)  
che stub 支票存根   b:>(U.   
closed account 己結清賬戶   q]tPsX5{*  
closing 結算   j3~:\H  
closing entries 結賬紀錄   >(u=/pp=:  
closing stock 期末存貨   ~;|
  
closing the book 結賬   $CO^dFf  
columnar journal 多欄日記賬   K!k,]90Ko  
combination 聯合   8|?$KLz?F>  
commission 佣金   @ q2Yka  
commodity 商品   gmWR
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common stock 普通股  
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company 公司   ]xA;*b;|h  
compensation 賠償   iU{F\>  
compound interest 複利   x+"~-KO8q$  
consignee 承銷人   GLt#]I"LY  
consignment 寄銷   @Wy>4B^  
consignor 寄銷人   Ym-uElWo  
consolidated balance sheet 合併資產負債表   cgm]{[
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consolidated profit and loss account 合併損益表   .wx;
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consolidation 合併   ld4Q hZia  
construction cost 營建成本   &?/h#oF@\  
construction revenue 營建收入   ge[f/"u  
contract 合同   Tul_/`An  
control account 統制賬戶   J(h=@cw  
copyright 版權   3IZ^!J  
corporation 公司   z![RC59S  
cost 成本   X&t)S?eCos  
cost accounting 成本會計   5Y"lr Y38  
cost of labour 勞工成本   g%#" 5Kr  
cost of production 生產成本   t *82^KDU  
cost of manufacture 製造成本   Tl%#N"  
cost of sales 銷貨成本   <Jo_f&&{  
cost price 成本價格   v$w!hYsQ  
credit 貸方   .3A66 O~zT  
credit note 收款通知單   Xp
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creditor 債權人   b"t!nfgo  
crossed check 橫線支票   Ja|! fT  
current account 往來活期賬戶   +L!-JrYHS4  
current asset 流動資產   UW<V(6P  
current liability 流動負債   jtV{Lf3<  
current profit and loss 本期損益   { o=4(RC  
debit 借方   A/,7%bB1  
debt 債務   l];,)ddD9  
debtor 債務人   ^* ^te+N  
deed 契據   s 9PD[u/y  
deferred assets 遞延資產   /,f*IdB  
deferred liabilities 遞延負債   kV(}45i]s  
delivery 交貨   cV_nYcLkz  
delivery expense 送貨費   <K%qaf  
delivery order 出貨單   cnXIE{9M  
demand draft 即期匯票   +n%uIv  
demand note 即期票據   [7ZFxr\:!  
demurrage charge 延期費   D:U:( pg  
deposit 存款   d Ayof=  
deposit slip 存款單   5u MP31  
depreciation 折舊   t]#y} V  
direct cost 直接成本   :t8(w>oW  
direct labour 直接人工   ((\s4-  
director 董事   j~(rG^T  
discount 折扣   =LL5E}xP  
discount on purchase 進貨折扣   Gmi4ffIb3  
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