[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。   L #l |}u  
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acceptance 承兌   +,
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account 賬戶   ,W/D0  
accountant 會計員   f*SAbDE  
accounting 會計   TID0x/j"K5  
accounting system 會計制度   "A?_)=zZ  
accounts payable 應付賬款   >zDnJb&"&  
accounts receivable 應收賬款   )o zN{&B6  
accumulated profits 累積利益   7eg//mL"6  
adjusting entry ?#123;整記錄   m=<;)  
adjustment ?#123;整   "i_}\p.,X  
administration expense 管理費用   (_lc< Bj  
advances 預付   |!{BjOAD'  
advertising expense 廣告費   'Kj8X{BSFb  
agency 代理   e?D,=A4mV"  
agent 代理人   C&'Y@GE5  
agreement 契約   cAc i2e  
allotments 分配數   ,FPgbs  
allowance 津貼   dj76YK  
amalgamation 合併   XDJQO /qN  
amortization 攤銷   ?iBHJ{  
amortized cost 應攤成本   o*u A+7n  
annuities 年金   c};Qr@v
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applied cost 已分配成本   ]X)EO49  
applied expense 已分配費用   7>m#Y'ppl@  
applied manufacturing expense 己分配製造費用   HiG&`:P>q  
apportioned charge 攤派費用   Pne[>}_l/  
appreciation 漲價   "zO+!h'o  
article of association 公司章程   3:Sv8csT  
assessment 課稅   E 2DTE  
assets 資產   &7X0 ;<  
attorney fee 律師費   !lF|90=  
audit 審計   G?/1 F1  
auditor 審計員   GJqSN i}  
average 平均數   :LFwJ  
average cost 平均成本   y o[!q|z  
bad debt 壞賬   8C=Y(vPk2  
balance 餘額   *R>I%?]V3  
balance sheet 資產負債表   ls6ywLP{  
bank account 銀行賬戶   YAZ=-@]`\  
bank balance 銀行結存   z@ A5t4+3  
bank charge 銀行手續費   UgJ^ NF2w  
bank deposit 銀行存款   xZmKKKd0*  
bank discount 銀行貼現   q#PGcCtu  
bank draft 銀行匯票   }~-)31e'`  
bank loan 銀行借款   r/L
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bank overdraft 銀行透支   ap9eQsC  
bankers acceptance 銀行承兌   *.EtdcRo[  
bankruptcy 破產   DD'<zL[  
bearer 持票人   eeb8v:4  
beneficiary 受益人   *(d^k;  
bequest 遺產   {\ziy4<II  
bill 票據   0tB9X9:,  
bill of exchange 匯票   J\
  
bill of lading 提單   $b$r,mc  
bills discounted 貼現票據   =fi.*d?$7  
bills payable 應付票據   Qq]UEI `Go  
bills receivable 應收票據   ^O\tN\g;c  
board of directors 董事會   k=bv!T_o  
bonds 債券   S,S_BB<Y[b  
bonus 紅利   i`8!Vm  
book value 賬面價值   _zm<[0(  
bookkeeper 簿記員   60AX2-sdJ,  
bookkeeping 簿記   kC9A  
branch office general ledger 支店往來賬戶   9LJ/m\bi  
broker 經紀人   D?5W1m]E,s  
brought down 接前   3[aJ=5  
brought forward 接上頁   dt3Vy*zL  
budget 預算   N??<3j+Iu  
by-product 副產品   ^Z:x poz,  
by-product sales 副產品銷售   6nGDoW#  
capital 股本   >Q5E0 !]  
capital income 資本收益   S%xGXmZ  
capital outlay 資本支出   ~?b(2gn  
capital stock 股本   $X*$,CCIB  
capital stock certificate 股票   ]P<&CEk  
carried down 移後   ^QW%<X  
carried forward 移下頁   "l +Jx|h\  
cash 現金   !>S'eXt  
cash account 現金賬戶   *%)L?*  
cash in bank 存銀行現金   R#\8jvv
 
cash on delivery 交貨收款   J?%D4AeS]v  
cash on hand 庫存現金   <U,T*Ql1x  
cash payment 現金支付   `8'T*KU  
cash purchase 現購   5K6_#g4"  
cash sale 現沽   &*)tqQeQf  
cashier 出?#123;員   H#Og0gEE}5  
cashiers check 本票   At bqj?  
certificate of deposit 存款單折   (c[h,>`@:  
certificate of indebtedness 借據   GF/p|I D  
certified check 保付支票   U5Ho? `<  
certified public accountant 會計師   @Qc[ 'V)  
charges 費用   ]B,S<*h  
charge for remittances 匯水手續費   B|GJboQ  
charter 營業執照   *=|i"
 
chartered accountant 會計師   Bxa],inuZ  
chattles 動產   <RhKlCP  
check 支票   nW drVT$  
che stub 支票存根    +.lO8  
closed account 己結清賬戶   x(=kh%\;  
closing 結算   o$-8V:)6d  
closing entries 結賬紀錄   @$nI\n?*  
closing stock 期末存貨   H`Z4a
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closing the book 結賬   s~]nsqLt9p  
columnar journal 多欄日記賬   %r
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combination 聯合   3mm`8!R  
commission 佣金   ~y| %D;  
commodity 商品   dIpt&nH&$  
common stock 普通股   UxS;m4  
company 公司   n~)Y%xe[U  
compensation 賠償   }zobIfIF  
compound interest 複利   Zi[)(agAT  
consignee 承銷人   U/iAP W4U  
consignment 寄銷   hr{%'DAS  
consignor 寄銷人   _E30t( _.  
consolidated balance sheet 合併資產負債表   c~tSt.^WX  
consolidated profit and loss account 合併損益表   q;>BltU  
consolidation 合併   Z?X$8o^Z  
construction cost 營建成本   6/-!oo
 
construction revenue 營建收入   #/tdZ0  
contract 合同   <m6Xh^Ko;  
control account 統制賬戶   <#s-hQ  
copyright 版權   y\S7oD(OR  
corporation 公司   
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cost 成本    CMg83  
cost accounting 成本會計   "w'YZO]>  
cost of labour 勞工成本   v:HgpZo+  
cost of production 生產成本   6Ss{+MF|v  
cost of manufacture 製造成本   G/8xS=  
cost of sales 銷貨成本   ^6LFho4  
cost price 成本價格   $@Ay0GEI"  
credit 貸方   ?}]kIK}MC  
credit note 收款通知單   ~o%-\^oc  
creditor 債權人   g~y9j8 8?  
crossed check 橫線支票   A5`7o9  
current account 往來活期賬戶   V? O%kd  
current asset 流動資產   a:|4q  
current liability 流動負債   jo(Q`oxm!>  
current profit and loss 本期損益   :U:7iP:  
debit 借方   z67=v9+7  
debt 債務   ^2A
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debtor 債務人   k,@J&  
deed 契據   )>Q 2G/@  
deferred assets 遞延資產   x ?V/3 zW  
deferred liabilities 遞延負債   (En\odbvt  
delivery 交貨   #PrV) en  
delivery expense 送貨費   "~(&5M\8`  
delivery order 出貨單   3N bn|_`(  
demand draft 即期匯票   V-cuG.  
demand note 即期票據   _$'Mx'IC=  
demurrage charge 延期費   cV{ZDq  
deposit 存款   {''|iwLr  
deposit slip 存款單   >4ct[fW+  
depreciation 折舊   ,SyUr/D  
direct cost 直接成本   0o<qEo^  
direct labour 直接人工   NDOZ!`LqH  
director 董事   KyyG8;G%  
discount 折扣   q%k+x)  
discount on purchase 進貨折扣   9_Re,h  
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