[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。   G$Dg*<  
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acceptance 承兌   1ID!rxE  
account 賬戶   pSAXp#g  
accountant 會計員   O~D}&M@/R  
accounting 會計   <Z5prunov  
accounting system 會計制度   ~2qFA2  
accounts payable 應付賬款   T Q BL!w  
accounts receivable 應收賬款    A=,
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accumulated profits 累積利益   5ZSw0A(w  
adjusting entry ?#123;整記錄   D&'".N ,}  
adjustment ?#123;整   #qPk,a  
administration expense 管理費用   ILQg@Jl  
advances 預付   o%d tf5}(,  
advertising expense 廣告費   Pg:Nz@CQ  
agency 代理   +V) (,f1  
agent 代理人   ?]})Xf.A  
agreement 契約   4M:oa#gh@  
allotments 分配數   >8,BC  
allowance 津貼   JmBYD[h,  
amalgamation 合併   hOq1"kL  
amortization 攤銷   !87ebo  
amortized cost 應攤成本   G0^PnE0-  
annuities 年金   u]}Xq{ZN
 
applied cost 已分配成本   *8Lym,]  
applied expense 已分配費用   !=-l760  
applied manufacturing expense 己分配製造費用   iZ58;`  
apportioned charge 攤派費用   DJ\lvT#j  
appreciation 漲價   /eE P^)h  
article of association 公司章程   +EFurdX\  
assessment 課稅   DQ~@=%?ni  
assets 資產   A_g'9  
attorney fee 律師費   FPqgncBHK  
audit 審計   T}zi P  
auditor 審計員   )FB)ZK;  
average 平均數   $Fn# b|e  
average cost 平均成本   =#W{&Te;  
bad debt 壞賬   6"wY;E  
balance 餘額   )~J/,\  
balance sheet 資產負債表   cO<x:{`  
bank account 銀行賬戶   Cjd +\7#G  
bank balance 銀行結存   XnNK)dUT}  
bank charge 銀行手續費   qaUHcdH  
bank deposit 銀行存款   9/'j<v6M  
bank discount 銀行貼現   H: U_k68  
bank draft 銀行匯票   A*$vk
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bank loan 銀行借款   OLiYjYd  
bank overdraft 銀行透支   ]M2 >%Dvw  
bankers acceptance 銀行承兌   'Hq}h)`  
bankruptcy 破產   ZpwB"%e$  
bearer 持票人   s_]rje8`  
beneficiary 受益人   s0\X%U("  
bequest 遺產   zgO
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bill 票據   V9MA)If>  
bill of exchange 匯票   
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bill of lading 提單   jHFdDw|N`  
bills discounted 貼現票據   zRKg>GG`  
bills payable 應付票據   UgUW 4x'+  
bills receivable 應收票據   ^EB}e
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board of directors 董事會   is6JS^Q  
bonds 債券   k<St:X%.O  
bonus 紅利   yeW|Ux:  
book value 賬面價值   C|>#|5XaF  
bookkeeper 簿記員   h+vKai  
bookkeeping 簿記   Pukq{/27  
branch office general ledger 支店往來賬戶   DF-o g*V  
broker 經紀人   D6 M:pIN*  
brought down 接前   6I>
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brought forward 接上頁   iA:CPBv_mu  
budget 預算   t!PFosFp  
by-product 副產品   L5>>gG,  
by-product sales 副產品銷售   <|.M]]}j  
capital 股本   'SuYNA)
  
capital income 資本收益   T\]z0M  
capital outlay 資本支出   a
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capital stock 股本   f+)F-3  
capital stock certificate 股票   q-uYfXZ{j  
carried down 移後   Y#Hf\8r,d  
carried forward 移下頁   ^+}<Q#y-  
cash 現金   VJwzYl   
cash account 現金賬戶   pa.W-qyu  
cash in bank 存銀行現金   R=E )j^<F  
cash on delivery 交貨收款   v!W,h2:J  
cash on hand 庫存現金   ArF+9upGY  
cash payment 現金支付   )EO$JwQ  
cash purchase 現購   z`/v}'d[X  
cash sale 現沽   Qz $1_vO  
cashier 出?#123;員   D,J's(wd  
cashiers check 本票   ny#7iz /  
certificate of deposit 存款單折   n0EKNMO  
certificate of indebtedness 借據   T,;6q !s=  
certified check 保付支票   Qx {/izc  
certified public accountant 會計師   hLBX,r)u  
charges 費用   2#sE\D  
charge for remittances 匯水手續費   jtd{=[STU  
charter 營業執照   or(Z-8a_  
chartered accountant 會計師   'a4xi0**I  
chattles 動產   }B"kJNxV  
check 支票   _7 n+j  
che stub 支票存根   k8w8I$QEM  
closed account 己結清賬戶   &ts!D!Hj  
closing 結算   $rf5\_G,96  
closing entries 結賬紀錄   Mq6"7L  
closing stock 期末存貨   lS}5bcjR=k  
closing the book 結賬   u0N1+-6kr+  
columnar journal 多欄日記賬   3:S Ex;d+  
combination 聯合   'os-+m@  
commission 佣金   }"_S;[{d  
commodity 商品   YsDn?pD@  
common stock 普通股   (3W
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company 公司   (2<0kqj%  
compensation 賠償   3dC8MKPq0  
compound interest 複利   uGgR@+7?Z  
consignee 承銷人   _ 57m] ;&  
consignment 寄銷   hYF<Wn3L  
consignor 寄銷人   ]W]Vkkg]  
consolidated balance sheet 合併資產負債表   w!tQU9+*  
consolidated profit and loss account 合併損益表   TVYO`9:CW  
consolidation 合併   rW!P ~yk  
construction cost 營建成本   Z1*y$=D?3[  
construction revenue 營建收入   ~,dj)x 3M  
contract 合同   670g|&v.  
control account 統制賬戶   +xB!T1pD  
copyright 版權   #j
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corporation 公司   :Iw)xd1d}\  
cost 成本   O /aC%%  
cost accounting 成本會計   YpXUYNy  
cost of labour 勞工成本   NaLec|6<t  
cost of production 生產成本   )7:2v1Xr]  
cost of manufacture 製造成本   0E{$u  
cost of sales 銷貨成本   YI&7s_% -  
cost price 成本價格   = R; 0Ed&b  
credit 貸方   YP+0uZ[g  
credit note 收款通知單   |Q.t]TR'P  
creditor 債權人   QD q2<  
crossed check 橫線支票   0l{').!_  
current account 往來活期賬戶   '^n2
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current asset 流動資產   ;,4Z5+  
current liability 流動負債   y~''r%]  
current profit and loss 本期損益   j[9xF<I  
debit 借方   miEfxim  
debt 債務   vY6eg IO  
debtor 債務人   ,.G6c=pZ  
deed 契據   \2pJ ]  
deferred assets 遞延資產   &
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deferred liabilities 遞延負債   ]MRE^Je\h  
delivery 交貨   ?}lgwKBHl;  
delivery expense 送貨費   ^o65sM  
delivery order 出貨單   NZmmO )p4  
demand draft 即期匯票   (\>_{"*=  
demand note 即期票據   8kX3.X`  
demurrage charge 延期費   3]M YHb  
deposit 存款   &KX|gB'  
deposit slip 存款單   M"ZP s   
depreciation 折舊   /w`{]Ntgu  
direct cost 直接成本   ok2$ p  
direct labour 直接人工   DTsc&.29^  
director 董事   _ i.CvYe  
discount 折扣   i8+kc_8#d  
discount on purchase 進貨折扣   2-. g>'W  
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