[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。   )^&,[Q=i  
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acceptance 承兌   48.2_H<  
account 賬戶   {FR#je  
accountant 會計員   O5 PCR6U  
accounting 會計   nwd 02tu  
accounting system 會計制度    E%g_O_  
accounts payable 應付賬款   ~jd:3ip+!  
accounts receivable 應收賬款   ;SBM
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accumulated profits 累積利益   []K5l%  
adjusting entry ?#123;整記錄   w%,Iy, G@  
adjustment ?#123;整   k~ZwHx(%S  
administration expense 管理費用   S.o@95M  
advances 預付   RH,(8.&>r  
advertising expense 廣告費   ~%Y*2i f  
agency 代理   )t G` a ;  
agent 代理人   A9lnQCsJ  
agreement 契約   =bUVGjr%96  
allotments 分配數   2?LZW1
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allowance 津貼   Sr_]R< ?  
amalgamation 合併   YoD1\a|  
amortization 攤銷  
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amortized cost 應攤成本   C\7qAR\  
annuities 年金   a;p3M
e7  
applied cost 已分配成本   u1yc  
applied expense 已分配費用   *iB_$7n`  
applied manufacturing expense 己分配製造費用   u</21fz'  
apportioned charge 攤派費用   ; 4nz'9+  
appreciation 漲價   2Y &QJon)  
article of association 公司章程   iMnp `:*  
assessment 課稅   !+T9NqDv[  
assets 資產   ZHxdr X)  
attorney fee 律師費   _20nOg` o  
audit 審計   sL;qC\S  
auditor 審計員   Mn(:qQo^&`  
average 平均數   D_,}lsrb  
average cost 平均成本   gIS<"smOo  
bad debt 壞賬   Q7`}4c)  
balance 餘額   9)p VDS  
balance sheet 資產負債表   hV_eb6aj}P  
bank account 銀行賬戶   C?Dztkz  
bank balance 銀行結存   F9q<MTh  
bank charge 銀行手續費   (3C6'Wt  
bank deposit 銀行存款   b_*Y5"(*  
bank discount 銀行貼現   X:\r )  
bank draft 銀行匯票   x$9UHEb kM  
bank loan 銀行借款   1btQ[a6j  
bank overdraft 銀行透支   [3++Q-rR=  
bankers acceptance 銀行承兌   \H+/D &M  
bankruptcy 破產   +*[lp@zU{  
bearer 持票人   BnH<-n_  
beneficiary 受益人   1R)4[oYN\<  
bequest 遺產   ,Z*?"
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bill 票據   vX})6O   
bill of exchange 匯票   DPn]de:e  
bill of lading 提單   ~;W]0d4,\  
bills discounted 貼現票據   tWVbD%u^  
bills payable 應付票據   ppIMaP  
bills receivable 應收票據   9J_lxy}  
board of directors 董事會   ny17(Y =  
bonds 債券   gQf'|%)AJ  
bonus 紅利   K2<Q9 ,vt  
book value 賬面價值   \{L!hAw  
bookkeeper 簿記員   M(o?I}  
bookkeeping 簿記   bLoAtI  
branch office general ledger 支店往來賬戶   O-6848iCX  
broker 經紀人   P6*IR|  
brought down 接前   *+h2,Z('a  
brought forward 接上頁   3dNOXk,#  
budget 預算   TFWV(<  
by-product 副產品   ,EW-21  
by-product sales 副產品銷售   2S EfEkk  
capital 股本   T1?fC)  
capital income 資本收益   +N2?fgA  
capital outlay 資本支出   b Mi,z3z  
capital stock 股本   |xyN#wi  
capital stock certificate 股票   a6"Pe07t  
carried down 移後   r6&f I"Yg  
carried forward 移下頁   DLe?@R5  
cash 現金    !
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cash account 現金賬戶   TYW$=p|  
cash in bank 存銀行現金   A1x?_S"a  
cash on delivery 交貨收款   1pogk0h.:  
cash on hand 庫存現金   }| MG YS)  
cash payment 現金支付   zbZ0BD7e  
cash purchase 現購   J3cbDE%^m  
cash sale 現沽   =ZjF5,@  
cashier 出?#123;員   .T?9-`I9  
cashiers check 本票   m5r65=E  
certificate of deposit 存款單折   Q+gd|^Vc9  
certificate of indebtedness 借據   L=ZKY  
certified check 保付支票   @ae;&  
certified public accountant 會計師   sL]KBux  
charges 費用   Ej>5PXp'2  
charge for remittances 匯水手續費   {tMpI\>S  
charter 營業執照   J2 {?P cs  
chartered accountant 會計師   #>C.61Fx  
chattles 動產   {\ vj":  
check 支票   /10 I }3D  
che stub 支票存根   B ?96d'A  
closed account 己結清賬戶   :Lqz`  
closing 結算   K?:rrd=7q  
closing entries 結賬紀錄   poj@G{  
closing stock 期末存貨   wmdv AMN  
closing the book 結賬   %YLdie6c  
columnar journal 多欄日記賬   OoTMvZ
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combination 聯合   jd
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commission 佣金   74hGk
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commodity 商品   ,2S w6u  
common stock 普通股   8nw_Jatk1  
company 公司   oUXu;@l  
compensation 賠償   _P.+[RS@  
compound interest 複利   JaP2Q} &B  
consignee 承銷人   yg\bCvL&  
consignment 寄銷   Lw<?e;  
consignor 寄銷人   SbU=Lkx#  
consolidated balance sheet 合併資產負債表  
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consolidated profit and loss account 合併損益表   nBv|5$w:  
consolidation 合併   A$.woE@  
construction cost 營建成本   3\WLm4  
construction revenue 營建收入   F`goYwA%  
contract 合同   DJP)V8]!B  
control account 統制賬戶   ?3jOE4~aHr  
copyright 版權   eU?SLIof[{  
corporation 公司   .q#2 op  
cost 成本   #!0le:_  
cost accounting 成本會計   VXlTA>a }  
cost of labour 勞工成本   X'4e)E3*O  
cost of production 生產成本   !4 `any  
cost of manufacture 製造成本   RGh`=D/yE  
cost of sales 銷貨成本   #?L%M  
cost price 成本價格   7JNhCOBB  
credit 貸方   Rdao  
credit note 收款通知單   &niROM,;K  
creditor 債權人   3D70`u  
crossed check 橫線支票   9^l_\:4  
current account 往來活期賬戶   7@al)G;~  
current asset 流動資產   G m40u/  
current liability 流動負債   sI4Q
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current profit and loss 本期損益   m:A7*r[  
debit 借方   ,y@`
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debt 債務   ;=.VKW%U  
debtor 債務人   (NrH)+)J!a  
deed 契據   f@lRa>Z(Fm  
deferred assets 遞延資產   }XVz?6
  
deferred liabilities 遞延負債   8 St`,Tq)  
delivery 交貨   ^,[V;3  
delivery expense 送貨費   .OA_)J7  
delivery order 出貨單   !/O c)Yk  
demand draft 即期匯票   BoJ@bOe#  
demand note 即期票據   Wo=Q7~   
demurrage charge 延期費   uV?[eiezD0  
deposit 存款   S?*pCJ0  
deposit slip 存款單   Ga0= G&/  
depreciation 折舊   ~_=ohb{  
direct cost 直接成本   `~Nd4EA)2  
direct labour 直接人工   g(m3 &  
director 董事   GPnd7}Tn  
discount 折扣   s8iJl+Jm  
discount on purchase 進貨折扣   ^50#R<Ny  
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