[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。   }20tdD ~  
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acceptance 承兌   7suT26C  
account 賬戶   I{%(G(  
accountant 會計員   I!K-* AB  
accounting 會計   aSHN*tP%y  
accounting system 會計制度   1UB .2}/:  
accounts payable 應付賬款   Zx6h%l,%  
accounts receivable 應收賬款   {%,4P_m  
accumulated profits 累積利益   d$?+>t/  
adjusting entry ?#123;整記錄   A L|,\s  
adjustment ?#123;整   b0se -#+  
administration expense 管理費用   ?"?AH/ED  
advances 預付   8/ukzY1!  
advertising expense 廣告費   "l#"c{ee{  
agency 代理   &/otoAr(  
agent 代理人   #X'su`+  
agreement 契約   zd F;!  
allotments 分配數   Uz]=`F8  
allowance 津貼   vJx
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amalgamation 合併   *Id[6Z  
amortization 攤銷   [?2?7>D8  
amortized cost 應攤成本   hW;n^\lF#e  
annuities 年金   f& ] !;)  
applied cost 已分配成本   {sq:vu@NC  
applied expense 已分配費用   Y2g%{keo  
applied manufacturing expense 己分配製造費用   vn@sPT  
apportioned charge 攤派費用   G2|G}#E  
appreciation 漲價   #D>:'ezm  
article of association 公司章程   %y)hYLOJ  
assessment 課稅   X2Q35.AB  
assets 資產   %Z*)<[cIE0  
attorney fee 律師費   "Z dI~
 
audit 審計   'S#^70kt  
auditor 審計員   zP c54>f  
average 平均數   @bnw$U`+  
average cost 平均成本   I0^oaccM  
bad debt 壞賬   {q ;_Dd  
balance 餘額   nmuU*oL  
balance sheet 資產負債表   y4&x`|tv  
bank account 銀行賬戶   7+6I~&x!Lz  
bank balance 銀行結存   5.kKg=a  
bank charge 銀行手續費   YnCuF 0>  
bank deposit 銀行存款   P4E_<v[  
bank discount 銀行貼現   !rG-[7K  
bank draft 銀行匯票   'I2[}>mj2  
bank loan 銀行借款   @TzUcE  
bank overdraft 銀行透支   r& :v(  
bankers acceptance 銀行承兌   FL0yRF5  
bankruptcy 破產   ._.Qf<7  
bearer 持票人   =xb/zu(  
beneficiary 受益人   'P%&*%  
bequest 遺產   iqsR]mab  
bill 票據   m/,8\+  
bill of exchange 匯票   IZd~Am3
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bill of lading 提單   ]RF(0;  
bills discounted 貼現票據   _+%p!!  
bills payable 應付票據   F C=N}5u  
bills receivable 應收票據   `2q]ju  
board of directors 董事會   =%b1EYk  
bonds 債券   v<| iN#  
bonus 紅利   ?U2 'L2y  
book value 賬面價值   |"eC0u  
bookkeeper 簿記員   SxX  
bookkeeping 簿記   ;9vY5CxzC  
branch office general ledger 支店往來賬戶   wV4MP1c$  
broker 經紀人   5/HkhTyj  
brought down 接前   i> {0h3Y  
brought forward 接上頁   wi
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budget 預算   UGoB7TEfn  
by-product 副產品   Z)}2bJwA  
by-product sales 副產品銷售   %+C6#cj  
capital 股本   D\DwBZ>  
capital income 資本收益   5`::#[  
capital outlay 資本支出   }CrWmJu0  
capital stock 股本   t ^1uj:vD  
capital stock certificate 股票   7<X!
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carried down 移後   g$qM}#s0}  
carried forward 移下頁    nM99AW  
cash 現金   +\>op,_9I  
cash account 現金賬戶   hE4qs~YB!  
cash in bank 存銀行現金   B}N1}i+  
cash on delivery 交貨收款   9LOq*0L_:  
cash on hand 庫存現金   Rq|]KAN  
cash payment 現金支付  
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cash purchase 現購   (!9+QXb'  
cash sale 現沽   &=wvlI52`  
cashier 出?#123;員   [4;G^{ bX  
cashiers check 本票   zV"'-iP  
certificate of deposit 存款單折   r<Q0zKW!jN  
certificate of indebtedness 借據   Qzv&  
certified check 保付支票   `9acR>00$  
certified public accountant 會計師   C879eeJ  
charges 費用   -<(RYMk*)  
charge for remittances 匯水手續費   Yt=2HJY  
charter 營業執照   0*AXd=)"*  
chartered accountant 會計師   O! _d5r&,  
chattles 動產   nB4+*=$E+-  
check 支票   Xv 7 no
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che stub 支票存根   NGW:hgf  
closed account 己結清賬戶   J58S8:c  
closing 結算   lZ) qV!<  
closing entries 結賬紀錄   }|Bs|$q  
closing stock 期末存貨   X-psao0tI`  
closing the book 結賬   4"\%/kG  
columnar journal 多欄日記賬   Bz>5OuOVS\  
combination 聯合   nt%p@e!,  
commission 佣金   *dsI>4%m  
commodity 商品   t8*NldC  
common stock 普通股   x_wWe>0  
company 公司   6S0Gjekr  
compensation 賠償   9xFI%UOb#  
compound interest 複利   =RQI5nHdw  
consignee 承銷人  
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consignment 寄銷   MXDUKh7v3  
consignor 寄銷人   'p[B`Ft3F  
consolidated balance sheet 合併資產負債表   r4
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consolidated profit and loss account 合併損益表   b|\dHi2FT  
consolidation 合併   6r`Xi&  
construction cost 營建成本   Xx\,<8Xn  
construction revenue 營建收入   Dd:^ {  
contract 合同   @
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control account 統制賬戶   B|'}HBk P  
copyright 版權   >oC{YYcK  
corporation 公司   rU1Ri  
cost 成本   Ns5P,[pBOZ  
cost accounting 成本會計   x1Z*R+|>2  
cost of labour 勞工成本   DD`DU^o<  
cost of production 生產成本   [*@ +  
cost of manufacture 製造成本   M;YJpi  
cost of sales 銷貨成本   g2A#BMe'.$  
cost price 成本價格   aP B4!3W  
credit 貸方  
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credit note 收款通知單   XCO8A\  
creditor 債權人   ,RP9v*  
crossed check 橫線支票   iU(B#ohW"  
current account 往來活期賬戶   e&!8UYP  
current asset 流動資產   =T1Xfib  
current liability 流動負債   Np/vPa
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current profit and loss 本期損益   F@zTz54t  
debit 借方   F_4Et  
debt 債務   _CBMU'V  
debtor 債務人   d ,.=9
  
deed 契據   9mjJC  
deferred assets 遞延資產   7OS i2  
deferred liabilities 遞延負債   mc{W\ H  
delivery 交貨   ln8es{q  
delivery expense 送貨費   @Bn4ZFB@  
delivery order 出貨單   y9
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demand draft 即期匯票   >qm NT/  
demand note 即期票據   ukRmjHbLf  
demurrage charge 延期費   =&(e
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deposit 存款   eC L_c>3!  
deposit slip 存款單   a2/Mf   
depreciation 折舊   }>V
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direct cost 直接成本   }}k*i0  
direct labour 直接人工   kp#XpcS  
director 董事   $xcZ{C  
discount 折扣   #zBqj;p  
discount on purchase 進貨折扣   O\ )Kg2  
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