[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。   e;~[PYeu  
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acceptance 承兌   wvvMesX<L  
account 賬戶   I ~y [8  
accountant 會計員   ,uqS q  
accounting 會計   zk=5uKcPE  
accounting system 會計制度   gm~Ka%O|F  
accounts payable 應付賬款   km,}7^?F0r  
accounts receivable 應收賬款   I$xfCu  
accumulated profits 累積利益   jG)fM?  
adjusting entry ?#123;整記錄   |UZPn>F~  
adjustment ?#123;整   *i|O!h1St  
administration expense 管理費用   *2N$l>ql:k  
advances 預付   Ug*:o d  
advertising expense 廣告費   P9; =O$s  
agency 代理   EpSVHD:*  
agent 代理人   Ta`=c 0  
agreement 契約   )%Z<9k  
allotments 分配數   A+w51Q  
allowance 津貼   />c F  
amalgamation 合併   Ql&5fyW  
amortization 攤銷   Qy Q&x gS  
amortized cost 應攤成本   fiqeXE?E  
annuities 年金   u!?cKZw  
applied cost 已分配成本   ^_ L'I%%[  
applied expense 已分配費用   NBZF IFO<  
applied manufacturing expense 己分配製造費用   zY_BnJ^  
apportioned charge 攤派費用   lgFA}p@  
appreciation 漲價   f#}P>,TP  
article of association 公司章程   37U x2t  
assessment 課稅   h'YC!hjp  
assets 資產   p&~8N#I#  
attorney fee 律師費   b!Pz~faXD  
audit 審計   udVEOn$  
auditor 審計員   oe`t ? (U  
average 平均數   _]:wltPv  
average cost 平均成本   xR `4<  
bad debt 壞賬   b$\3Y'":  
balance 餘額   N@Pf\D  
balance sheet 資產負債表   %_C!3kKv~  
bank account 銀行賬戶   sT:$:=  
bank balance 銀行結存   {#"[h1  
bank charge 銀行手續費    Xr'Y[E[  
bank deposit 銀行存款   I?c "\Fe  
bank discount 銀行貼現   ?EQ]f3
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bank draft 銀行匯票   YLs%u=e($  
bank loan 銀行借款   ^-Ob($(\  
bank overdraft 銀行透支   :k9n 9  
bankers acceptance 銀行承兌   'Vq_/g!?1  
bankruptcy 破產   .:gZ*ks~  
bearer 持票人   9>,$q"M}?  
beneficiary 受益人   uFPJ}m[>5  
bequest 遺產   40,u(4.m*  
bill 票據   pJ)PVo\cV  
bill of exchange 匯票   trD-qi  
bill of lading 提單   #mu3`,9V  
bills discounted 貼現票據   TY,5]*86I&  
bills payable 應付票據   o"h*@.  
bills receivable 應收票據   W~(4t:hp  
board of directors 董事會   b {fZU?o  
bonds 債券   6aC'\8{h  
bonus 紅利   NQb!?w  
book value 賬面價值   kB~KC-&O  
bookkeeper 簿記員   e<F>u#d  
bookkeeping 簿記   hH Kd+QpI  
branch office general ledger 支店往來賬戶   7nr+X Os  
broker 經紀人   C'5b)0km  
brought down 接前   *\W *,D.I  
brought forward 接上頁   66RqjP '2  
budget 預算   w]2tb
  
by-product 副產品   PeCU V6  
by-product sales 副產品銷售  
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capital 股本   m]}%Ag^x  
capital income 資本收益   ~\4`tc  
capital outlay 資本支出   #$/SM_X14C  
capital stock 股本   H#P)n R M  
capital stock certificate 股票   H{&o_  
carried down 移後   Ekq&.qjYG"  
carried forward 移下頁  
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cash 現金   @C \>P49  
cash account 現金賬戶   fg[]>:ZT.  
cash in bank 存銀行現金   JjO="Cmk/  
cash on delivery 交貨收款   sf""
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cash on hand 庫存現金   /%O+]#$`0  
cash payment 現金支付   Z?XgY\(a(Q  
cash purchase 現購   u+ wKs`  
cash sale 現沽   z>n<+tso  
cashier 出?#123;員   mn5mdrv3WZ  
cashiers check 本票   Y@ &1[Z  
certificate of deposit 存款單折   iEe<+Eyns  
certificate of indebtedness 借據   4q<LNv
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certified check 保付支票   <W$Ig@4[.d  
certified public accountant 會計師   $x%3^{G  
charges 費用   D4';QCwo  
charge for remittances 匯水手續費   ZH@BHg|}H  
charter 營業執照   Kr;7
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chartered accountant 會計師   _1<zp Hp  
chattles 動產   :Fv d?[  
check 支票   RU r0K#]  
che stub 支票存根   u0& aw  
closed account 己結清賬戶   J~\`8cds  
closing 結算   @|7Ma/8v  
closing entries 結賬紀錄   =%wwepz6  
closing stock 期末存貨   ;'\#+GZ9p  
closing the book 結賬   .1O  
columnar journal 多欄日記賬   ?AL;m.X-@  
combination 聯合   a.oZ}R7'Y  
commission 佣金   ch^tq",1>  
commodity 商品    xr }jw  
common stock 普通股   &HS6}  
company 公司   hM":?Rx  
compensation 賠償   z}L3//  
compound interest 複利   Y<A593  
consignee 承銷人   |fQl0hL  
consignment 寄銷   /^BaQeH?R  
consignor 寄銷人   LTSoo.dE  
consolidated balance sheet 合併資產負債表   btQDG  
consolidated profit and loss account 合併損益表   z / YF7wrx  
consolidation 合併   EPY64{  
construction cost 營建成本   t1y hU"(J  
construction revenue 營建收入   AqD)2O{VO  
contract 合同   *2$I, ~(P  
control account 統制賬戶   Ym)8L.  
copyright 版權   W?*]'0  
corporation 公司   # U46Au  
cost 成本   g?(h{r`  
cost accounting 成本會計   ws{2 0  
cost of labour 勞工成本   K#O8P+n5[  
cost of production 生產成本   yAge2m]<B  
cost of manufacture 製造成本   r306`)kX  
cost of sales 銷貨成本   d[b(+sHp a  
cost price 成本價格   F]#rH   
credit 貸方   U[!x 0M  
credit note 收款通知單   Jgf73IX[  
creditor 債權人   3c#CEuu  
crossed check 橫線支票   WVP^C71  
current account 往來活期賬戶   oGK 1D  
current asset 流動資產   7TTU&7l~  
current liability 流動負債   ) o)k~6uT  
current profit and loss 本期損益   \2F$FRWo  
debit 借方   s^ t1T&  
debt 債務   1gq(s2izy  
debtor 債務人   ;P` z ?>J:  
deed 契據   OygR5s +  
deferred assets 遞延資產   [
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deferred liabilities 遞延負債   ~*Fbs! ;,  
delivery 交貨   |@J:A!  
delivery expense 送貨費   B( ]=I@L=W  
delivery order 出貨單   xMk0Xf'_  
demand draft 即期匯票   KL2#Bm_  
demand note 即期票據   ^Vl{IsY  
demurrage charge 延期費   DEGEr-  
deposit 存款   |Rh%wJ  
deposit slip 存款單   `@8QQB  
depreciation 折舊   Iz'*^{Ssm  
direct cost 直接成本   n[j yhBf\W  
direct labour 直接人工   k<mfBNvuo  
director 董事   80X #V  
discount 折扣   ogt<vng  
discount on purchase 進貨折扣   P4{8pO]B  
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