[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。   ]Ll<Z  
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acceptance 承兌   +zf[Im%E  
account 賬戶    g`9`/  
accountant 會計員   (764-iv(  
accounting 會計   kt;uB X3  
accounting system 會計制度   cA8A^Iv:0  
accounts payable 應付賬款   ?|NMJQsa7  
accounts receivable 應收賬款   j|Hyv{sM  
accumulated profits 累積利益   FZ~^cK9g:  
adjusting entry ?#123;整記錄   y1c2(K>tu  
adjustment ?#123;整   O-jpS?@  
administration expense 管理費用   'BOMFp7c  
advances 預付   {|D7H= f  
advertising expense 廣告費   [ q x[ 0  
agency 代理   r(6$. zx  
agent 代理人   h1A
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agreement 契約   si=m5$V  
allotments 分配數   zz_(*0,Qcr  
allowance 津貼   e = u?-8  
amalgamation 合併  
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amortization 攤銷  
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amortized cost 應攤成本   f5o##ia7:  
annuities 年金   <A
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applied cost 已分配成本   o@4
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applied expense 已分配費用   eOUv#F  
applied manufacturing expense 己分配製造費用   KqhE=2,  
apportioned charge 攤派費用   VSLi{
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appreciation 漲價   PyQ P K,  
article of association 公司章程   Ml
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assessment 課稅   !l5&>1?  
assets 資產   RoYwZX~  
attorney fee 律師費   :-)H tyzf  
audit 審計   GA+#'R  
auditor 審計員   _A]=45cn ~  
average 平均數   k!)Pl,nJ  
average cost 平均成本   9[,+4&wX7  
bad debt 壞賬   K$kI%eGZA  
balance 餘額   o7sIpE9  
balance sheet 資產負債表   g ?OC-zw  
bank account 銀行賬戶   YE;Tpji  
bank balance 銀行結存   h"ZR`?h  
bank charge 銀行手續費   !}I+)@~
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bank deposit 銀行存款   caD)'FSES  
bank discount 銀行貼現   9AP."RV  
bank draft 銀行匯票   U#>K(  
bank loan 銀行借款   _Y _v&  
bank overdraft 銀行透支   hA:RVeS{  
bankers acceptance 銀行承兌   b;jr ;I  
bankruptcy 破產   y*H rv  
bearer 持票人   }=$> w@mJ  
beneficiary 受益人   + C'<*  
bequest 遺產   *Eg[@5;QA  
bill 票據   88g|(k/  
bill of exchange 匯票   khe.+Qfgj  
bill of lading 提單   W!B\VB  
bills discounted 貼現票據   pK NrEq  
bills payable 應付票據   x.kIzI5  
bills receivable 應收票據   %Fp1c K  
board of directors 董事會   s~>0<3{5  
bonds 債券   :F`"CR^,  
bonus 紅利   IrMxdF~c  
book value 賬面價值   G7SmlFn?  
bookkeeper 簿記員   QA=mD^A  
bookkeeping 簿記   e]zd6{g[m  
branch office general ledger 支店往來賬戶   Lpv,6#m`)  
broker 經紀人   Bv{DZ?{s  
brought down 接前   d:3OC&  
brought forward 接上頁   #,CK;h9jy!  
budget 預算   {n 4W3  
by-product 副產品   :R1F\FT*  
by-product sales 副產品銷售   wq:"/2p1  
capital 股本   /zg|I?$>Z4  
capital income 資本收益   mRT$@xa]J  
capital outlay 資本支出   'bn$"A"{o  
capital stock 股本   v
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capital stock certificate 股票   1w}DfI  
carried down 移後   lN~u='
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carried forward 移下頁   Pq3m(+gf  
cash 現金   ?.Lq `~T`  
cash account 現金賬戶   ?5j}&Y3  
cash in bank 存銀行現金   RfQ*`^D  
cash on delivery 交貨收款   ;!pSYcT,  
cash on hand 庫存現金   <~}NxY\5  
cash payment 現金支付   jg\FD51$  
cash purchase 現購   2P,{`O1]  
cash sale 現沽   }NY! z ^  
cashier 出?#123;員   S+7u,%n/  
cashiers check 本票   2g HRfTF  
certificate of deposit 存款單折   `h='FJ/!  
certificate of indebtedness 借據   r^T+I3  
certified check 保付支票   UH`cWVLpr  
certified public accountant 會計師   ]S7>=S  
charges 費用   fb?YDM  
charge for remittances 匯水手續費   FO{?Z%& ;  
charter 營業執照   w,1&s};g\  
chartered accountant 會計師   v{;^>"5o  
chattles 動產   |Ng}ZLBM  
check 支票   P2g}G4qf  
che stub 支票存根   J;GYo|8  
closed account 己結清賬戶   2Dw}o;1'  
closing 結算   :!L>_ f  
closing entries 結賬紀錄   MeDlsO  
closing stock 期末存貨   O&evv8 6L  
closing the book 結賬   vVf%wei^#  
columnar journal 多欄日記賬   ;( [^+_/  
combination 聯合   p-kug]qX  
commission 佣金   "R^0e Nv$  
commodity 商品   _g%,/y 9y  
common stock 普通股   v~:'t\n  
company 公司   1otE:bi  
compensation 賠償   Xq%ijo  
compound interest 複利   ,m[#<}xXA  
consignee 承銷人   JQDS
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consignment 寄銷   `M!'PMX  
consignor 寄銷人   ypWhH  
consolidated balance sheet 合併資產負債表   NX8. \Pf#  
consolidated profit and loss account 合併損益表   yVt
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consolidation 合併   @*=eqO  
construction cost 營建成本   ,SH^L|I  
construction revenue 營建收入   \[<8AV"E-'  
contract 合同   ?U3~rro!  
control account 統制賬戶   Ntlbn&lc;D  
copyright 版權   0?*":o30  
corporation 公司   B3W2?5p  
cost 成本   |Ge!;v  
cost accounting 成本會計   q0KGI/5s4+  
cost of labour 勞工成本   n!h952"  
cost of production 生產成本   Y2W{?<99  
cost of manufacture 製造成本   6ag0c&k  
cost of sales 銷貨成本   rO]2we/B,4  
cost price 成本價格   2`A\'SM'4  
credit 貸方   AQD` cG  
credit note 收款通知單   4F,RlKHBl  
creditor 債權人   bA07zI2  
crossed check 橫線支票   |?\2F   
current account 往來活期賬戶   P\&n0C~  
current asset 流動資產   =\gK<Xh  
current liability 流動負債   m%U$37A1  
current profit and loss 本期損益   8gW$\  
debit 借方   { {+:Vy  
debt 債務   V
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debtor 債務人   q3ebps9^  
deed 契據   "@L|Z6U(  
deferred assets 遞延資產   naM=oSB(  
deferred liabilities 遞延負債   Z9zsvg  
delivery 交貨   P.3kcZ   
delivery expense 送貨費   b q8nV  
delivery order 出貨單   eKe[]/}e9  
demand draft 即期匯票   gW ^0A)5  
demand note 即期票據   USV;j%U4*  
demurrage charge 延期費   RY
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deposit 存款   gM&4Ur  
deposit slip 存款單   ;RS^^vDm  
depreciation 折舊   smPZ%P}P+c  
direct cost 直接成本   NW~`oc)NS  
direct labour 直接人工   m0]Lc{  
director 董事   9,$ n6t;  
discount 折扣   ]Uul~T
 
discount on purchase 進貨折扣   &"=<w  
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