[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。   U~c;W@
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acceptance 承兌   'Z9F0l"Nr  
account 賬戶   .DsYR/  
accountant 會計員   g0$k_  
accounting 會計   Kt0Tuj@CY  
accounting system 會計制度   *a.*Ha  
accounts payable 應付賬款   XOFaS '.  
accounts receivable 應收賬款   (pg9cM]NA  
accumulated profits 累積利益   Q*(C)/QW  
adjusting entry ?#123;整記錄   D'+8]B  
adjustment ?#123;整   c W%O-  
administration expense 管理費用   I(S6DkU  
advances 預付   Ku'U^=bVm:  
advertising expense 廣告費   ?5gpk1  
agency 代理   < us{4%  
agent 代理人   Mb!^_cS(  
agreement 契約   B\yq%m  
allotments 分配數   p$<qT^]&  
allowance 津貼   TD9`SSpP  
amalgamation 合併   PTqS L]  
amortization 攤銷   c^k. <EA  
amortized cost 應攤成本   h!]A(T\J  
annuities 年金   g{(nt5|^l  
applied cost 已分配成本   % q^]./3p  
applied expense 已分配費用   EC/R|\d?Un  
applied manufacturing expense 己分配製造費用   \]El%j4  
apportioned charge 攤派費用   B.jYU  
appreciation 漲價   b>WT-.b0  
article of association 公司章程   vL0Ol-Vt  
assessment 課稅   JH#?}L/0Fe  
assets 資產   ARo5 Ss{  
attorney fee 律師費   J_$~OEC~  
audit 審計   VV0$L=mo  
auditor 審計員   l"8YIsir  
average 平均數   mws.)  
average cost 平均成本   e:<> Yq+  
bad debt 壞賬   ^Quy64M  
balance 餘額   T(DE^E@a  
balance sheet 資產負債表   z(qz(`eGC&  
bank account 銀行賬戶   89bKnsV  
bank balance 銀行結存   ],|B4\b;  
bank charge 銀行手續費   e+TNG &_  
bank deposit 銀行存款   <i-RF-*S  
bank discount 銀行貼現   *Y~64FM  
bank draft 銀行匯票   tAUMSr| ?  
bank loan 銀行借款   cO9Aw!  
bank overdraft 銀行透支   |zKcL3*  
bankers acceptance 銀行承兌   d\M !o
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bankruptcy 破產   L8Q!6oO=<  
bearer 持票人   EK_^#b  
beneficiary 受益人   7j8_O@_  
bequest 遺產   3}+ \&[  
bill 票據   XLT<,B}e  
bill of exchange 匯票   5"U7I{\  
bill of lading 提單   +fN0>@s  
bills discounted 貼現票據   +L6d $+  
bills payable 應付票據   FReK   
bills receivable 應收票據   [qB=OxH?  
board of directors 董事會   \ :.p8`  
bonds 債券    b8&9pLl  
bonus 紅利   e<K=Q$U.  
book value 賬面價值   HFOp4  
bookkeeper 簿記員   )SuJK.IF  
bookkeeping 簿記   FB sw\P5w  
branch office general ledger 支店往來賬戶   sTDBK!9I  
broker 經紀人   :|Cf$2k7  
brought down 接前   `Ec+i  
brought forward 接上頁   rH,N.H#]  
budget 預算   Qsa2iw{  
by-product 副產品  
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by-product sales 副產品銷售   yyc&'J  
capital 股本   \N30SG?o  
capital income 資本收益   &n|gPp77$  
capital outlay 資本支出   K9R[ oB]b  
capital stock 股本   Eh+ lLtZ  
capital stock certificate 股票   rGs> {-T3  
carried down 移後   novZ<?7 5;  
carried forward 移下頁   @p;4g_F  
cash 現金    ~$B,K]  
cash account 現金賬戶   a$ }^z  
cash in bank 存銀行現金   b~}}{fm&f  
cash on delivery 交貨收款   "<n{/x(  
cash on hand 庫存現金   f$
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cash payment 現金支付   `8I&(k<wLe  
cash purchase 現購   1K>4i. X  
cash sale 現沽   -nW-I\d%  
cashier 出?#123;員   LPC7Bdjz  
cashiers check 本票   PA E)3  
certificate of deposit 存款單折   hf[K\aAk  
certificate of indebtedness 借據   dn Xc- <  
certified check 保付支票   V47Fp  
certified public accountant 會計師   kHO\#fF<  
charges 費用   =GF+ hM/~  
charge for remittances 匯水手續費   a <3oyY'  
charter 營業執照   eMs`t)
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chartered accountant 會計師   tc[PJH&P  
chattles 動產   &7 ,wdG  
check 支票   jV(IS
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che stub 支票存根   SNQ+ XtoO  
closed account 己結清賬戶   -&c@c@dC  
closing 結算   `F)Iv:;y,  
closing entries 結賬紀錄   U 5Y*xm<  
closing stock 期末存貨   Th8xh=F[  
closing the book 結賬   B 7#;tCf  
columnar journal 多欄日記賬   Ac|`5'/Tx  
combination 聯合   $z<CkMP!U7  
commission 佣金   _7 Z$"  
commodity 商品   Ct B> s7  
common stock 普通股   3yTBkFI!  
company 公司   HjK|9  
compensation 賠償   HwDb &pP"  
compound interest 複利   VR'w$m p  
consignee 承銷人   s
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consignment 寄銷   h.67]U7m  
consignor 寄銷人   m_pK'jc  
consolidated balance sheet 合併資產負債表   PgVM> _nHk  
consolidated profit and loss account 合併損益表   `q F:rQ  
consolidation 合併   , 7}Ri  
construction cost 營建成本  
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construction revenue 營建收入   u", [ulP  
contract 合同   }%VHBkuc  
control account 統制賬戶   6:e0?R^aD"  
copyright 版權   n44j]+P  
corporation 公司   U8moVj8w1  
cost 成本   zNBG;\W  
cost accounting 成本會計   &=f%(,+  
cost of labour 勞工成本   'HOt?lpu!  
cost of production 生產成本   FCg,p2  
cost of manufacture 製造成本   y_\d[  
cost of sales 銷貨成本   $Q?UyEi  
cost price 成本價格   *`dGapd3  
credit 貸方   7Q^
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credit note 收款通知單   WhkE&7Gk
 
creditor 債權人   towQoqv  
crossed check 橫線支票   _mcD*V  
current account 往來活期賬戶   b+w|3bQa  
current asset 流動資產   -`rz[";n  
current liability 流動負債   b6#V0bDXHD  
current profit and loss 本期損益   J&lQ,T!?B  
debit 借方   P*\.dAi  
debt 債務   $PNR?  
debtor 債務人   A H`6)v<f  
deed 契據   0T
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deferred assets 遞延資產   [~$9n_O94  
deferred liabilities 遞延負債   La9dFe-uu{  
delivery 交貨   63ht|$G  
delivery expense 送貨費   ;hRo} +\l  
delivery order 出貨單   v\Q${6kEtx  
demand draft 即期匯票   ni9/7   
demand note 即期票據   si)920?E&  
demurrage charge 延期費   >YD? pDPb/  
deposit 存款   94H 6`  
deposit slip 存款單   g&v2=&aj  
depreciation 折舊   75gE>:f  
direct cost 直接成本   f\1)BZ'I  
direct labour 直接人工   e
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director 董事   'r3 I/qg*m  
discount 折扣   {]`O$S  
discount on purchase 進貨折扣   $n!saPpxS  
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