[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。   zMasA  
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acceptance 承兌   zM?JLNs]<{  
account 賬戶   Qe<DX"  
accountant 會計員   ka3Jqy4[  
accounting 會計   Fa78y
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accounting system 會計制度   :{NvBxc[  
accounts payable 應付賬款   wlr/zquAE9  
accounts receivable 應收賬款   $8#zPJR&  
accumulated profits 累積利益   7@"J&><w!  
adjusting entry ?#123;整記錄   CbTYt6DC  
adjustment ?#123;整   S;[g0j  
administration expense 管理費用   m/l#hp+  
advances 預付   +BcJHNIB  
advertising expense 廣告費   EJ&
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agency 代理   |4NH}XVYJ>  
agent 代理人   NFpR jC?  
agreement 契約   7A@GNA  
allotments 分配數   =w='qjh  
allowance 津貼   eglcf z%  
amalgamation 合併   q]+'{Ci@  
amortization 攤銷   z$OKn#%T  
amortized cost 應攤成本   9fR`un)f}  
annuities 年金   D4WvRxki  
applied cost 已分配成本   ;A)w:"m  
applied expense 已分配費用   R<aF;Rvb5  
applied manufacturing expense 己分配製造費用   8/cD7O  
apportioned charge 攤派費用   Iqe=)   
appreciation 漲價   W]cJP  
article of association 公司章程   m3zmyw}  
assessment 課稅   )=6|G^  
assets 資產   |f+|OZY  
attorney fee 律師費   *|S.[i_7  
audit 審計   h6c0BmS{1  
auditor 審計員   4L}i`)CmB  
average 平均數   (bnyT?p%  
average cost 平均成本   '?Fw]z1$  
bad debt 壞賬   (izGF;N+  
balance 餘額   YB{hQ<W
 
balance sheet 資產負債表   [>l
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bank account 銀行賬戶   /y/O&`X(  
bank balance 銀行結存   63R?=u@  
bank charge 銀行手續費   t.'|[pOV  
bank deposit 銀行存款   =8BMCedH|  
bank discount 銀行貼現   &c<0g `x  
bank draft 銀行匯票   Cz@[l=-T7  
bank loan 銀行借款   04{*iS95J  
bank overdraft 銀行透支   tHgn-Dhzr  
bankers acceptance 銀行承兌   RzG7Xr=t  
bankruptcy 破產   ?CSc5b`eo  
bearer 持票人   #4uuT
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beneficiary 受益人   R7YLI1ov  
bequest 遺產   dd 4g?):  
bill 票據   J+oK:tzt8  
bill of exchange 匯票   Y] Q=kI  
bill of lading 提單   {=n-S2%  
bills discounted 貼現票據   m]t`;lr<  
bills payable 應付票據   HmxA2 ~C  
bills receivable 應收票據   0N02E  
board of directors 董事會   nk8jXZ"w  
bonds 債券   [K_v,m]   
bonus 紅利   ^id9_RU   
book value 賬面價值   q)S70M_1  
bookkeeper 簿記員   KI&+Zw4VL  
bookkeeping 簿記   ('yBIb\ue  
branch office general ledger 支店往來賬戶   78'HE(*  
broker 經紀人   3|1ug92  
brought down 接前   9I3vW]0x[  
brought forward 接上頁   " sh%8 <N  
budget 預算   :oRR1k  
by-product 副產品   WDznhMo  
by-product sales 副產品銷售   ?"oW1a\  
capital 股本   ' fXBWi6  
capital income 資本收益   72J@Dc  
capital outlay 資本支出   QU0FeGtz  
capital stock 股本   p9c`rl_N  
capital stock certificate 股票   ')]K&  
carried down 移後   ~zdHJ8tYp  
carried forward 移下頁   )3h%2C1uM  
cash 現金   u#T Rm?s  
cash account 現金賬戶   x4@v$phyH  
cash in bank 存銀行現金   JIeKp7;^  
cash on delivery 交貨收款   01bBZWX  
cash on hand 庫存現金   R+}x#  
cash payment 現金支付   !YJfP@"e6r  
cash purchase 現購   rof&
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cash sale 現沽   9ure:Dko(Y  
cashier 出?#123;員   %Ot2bhK;  
cashiers check 本票   Snm m(.  
certificate of deposit 存款單折   i-6,r[<  
certificate of indebtedness 借據   <A
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certified check 保付支票   Wz}DC7  
certified public accountant 會計師   hEG-,   
charges 費用   |g o jb  
charge for remittances 匯水手續費   WJCh{Xn%*  
charter 營業執照   >GRL5Iow  
chartered accountant 會計師   ,:RHhg  
chattles 動產   JY$B%R4;]  
check 支票   /{|<3CEe  
che stub 支票存根   Ps<6kQ(  
closed account 己結清賬戶   L`$m<9w'  
closing 結算  
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closing entries 結賬紀錄   _oOEMQb  
closing stock 期末存貨   s06tCw Pp  
closing the book 結賬   M6$9-  
columnar journal 多欄日記賬   R~9\mi5^UH  
combination 聯合   *R
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commission 佣金   l# -4}95  
commodity 商品   )HLe8:PG~  
common stock 普通股   y,I?3p|S  
company 公司   g[Tl#X7F  
compensation 賠償   m@Ziif-A  
compound interest 複利   3$cIm+  
consignee 承銷人   -K+" :kiS  
consignment 寄銷   Qi&!Ub]  
consignor 寄銷人   \W"N{N  
consolidated balance sheet 合併資產負債表   'A#`,^]uLF  
consolidated profit and loss account 合併損益表   z:Sr@!DZ  
consolidation 合併   Z0fl]3p  
construction cost 營建成本   M$|r8%z1  
construction revenue 營建收入   ^F5Q(A  
contract 合同   a'sa{>  
control account 統制賬戶   nveHLHvC7  
copyright 版權   a(!_3i@  
corporation 公司   kpxWi=y  
cost 成本   !8cS1( a  
cost accounting 成本會計   f7y a0%N  
cost of labour 勞工成本   1J(` kQ)c  
cost of production 生產成本   &C_0JyT  
cost of manufacture 製造成本   |nfFI  
cost of sales 銷貨成本   < 5%:/j  
cost price 成本價格   Tt,<@U[/}  
credit 貸方   v37TDY3;  
credit note 收款通知單   iy{n"#uX  
creditor 債權人   [&6VI?  
crossed check 橫線支票   {J`]6ba  
current account 往來活期賬戶   | rY.IbL  
current asset 流動資產   XYBvM]  
current liability 流動負債   'QR @G  
current profit and loss 本期損益   BvXA9YQ3  
debit 借方   Equj[yw%@  
debt 債務   };rxpw>ms  
debtor 債務人   !/1a
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deed 契據   Mq!vu!  
deferred assets 遞延資產   Q
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deferred liabilities 遞延負債   2WKYf0t  
delivery 交貨   }N^A (`L  
delivery expense 送貨費   b4l=Bg"  
delivery order 出貨單   );8Nj zX1  
demand draft 即期匯票   ^qn,b/>L  
demand note 即期票據   v() wngn  
demurrage charge 延期費   .XD.'S  
deposit 存款   HnDz4eD  
deposit slip 存款單   xY3 KKje  
depreciation 折舊   ZGstD2N$  
direct cost 直接成本   PS" ,  
direct labour 直接人工   ){XaO;k<]  
director 董事   [M:ag_rm+f  
discount 折扣   1qEpQ
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discount on purchase 進貨折扣   S4r-s;U-v/  
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