[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。   ,H.(\p_N  
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acceptance 承兌   vDu0  
account 賬戶   B6tcKh9d,  
accountant 會計員   L eG7x7n  
accounting 會計   '_q: vj X  
accounting system 會計制度  
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accounts payable 應付賬款   ^>,<*p  
accounts receivable 應收賬款   B(4:_j\2  
accumulated profits 累積利益   /3)YWFZZc  
adjusting entry ?#123;整記錄   ATYQ6E[{MV  
adjustment ?#123;整   |@o]X?^  
administration expense 管理費用   s`8M%ZLu  
advances 預付   OmTZ-*N  
advertising expense 廣告費   dD/29b(  
agency 代理   c8k6(#\  
agent 代理人   -4*'WzWr  
agreement 契約   GW>7R6i  
allotments 分配數  
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allowance 津貼   :GwSs'$O  
amalgamation 合併   Vu|Br  
amortization 攤銷   &%f ]-=~  
amortized cost 應攤成本   8
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annuities 年金   37:b D  
applied cost 已分配成本   GL;x:2XA  
applied expense 已分配費用   mV:RmA  
applied manufacturing expense 己分配製造費用   7 ]M,yIwc  
apportioned charge 攤派費用   jV,(P$ 5;  
appreciation 漲價   %=NM_5a}]  
article of association 公司章程   Uy$U8b-ov  
assessment 課稅  
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assets 資產   +E q~X=x  
attorney fee 律師費   f_re"d 3u  
audit 審計   v@$evmA  
auditor 審計員   Se^/V
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average 平均數   _V_ 8p)%  
average cost 平均成本   #lBpln9  
bad debt 壞賬   I{?E/Sc  
balance 餘額   9Sx<tj_4P{  
balance sheet 資產負債表   AhbT/  
bank account 銀行賬戶   Kc JP^
 
bank balance 銀行結存   e6{[o@aM{  
bank charge 銀行手續費   )AnlFO+V  
bank deposit 銀行存款   @n~>j&Kp  
bank discount 銀行貼現   |l6<GWG+  
bank draft 銀行匯票   Z!]U&Ax`Z  
bank loan 銀行借款   0_,3/EWa  
bank overdraft 銀行透支   .q_uJ_qu-  
bankers acceptance 銀行承兌   RAg|V:/M  
bankruptcy 破產   Uf7F8JZmM  
bearer 持票人   a O"nD_7  
beneficiary 受益人   $+lz<~R  
bequest 遺產   N#pl mPrZ  
bill 票據   &{%S0\K Y  
bill of exchange 匯票   DSDl[;3O{s  
bill of lading 提單   pU:C=hq4  
bills discounted 貼現票據   ;G4HMtL  
bills payable 應付票據   FfD ,cDs  
bills receivable 應收票據   ~q8V<@?  
board of directors 董事會   I9*BENkR  
bonds 債券   uJIRk$  
bonus 紅利    z~}StCH(  
book value 賬面價值   l$p_])x  
bookkeeper 簿記員   !ulLGmUn  
bookkeeping 簿記   \c9t]py<.h  
branch office general ledger 支店往來賬戶   aV?}+Y{#  
broker 經紀人   L6rs9su=7  
brought down 接前   k[r./xEv+t  
brought forward 接上頁   oxCs*  
budget 預算   +]S;U&vQ  
by-product 副產品   qa0JQ_?o]  
by-product sales 副產品銷售   \[IdR^<YM  
capital 股本   .kB3jfw0,  
capital income 資本收益   <D;H}ef  
capital outlay 資本支出   k@t,[  
capital stock 股本   I(?|Ox9"?  
capital stock certificate 股票   XC$+ `?  
carried down 移後   0>~6Z  
carried forward 移下頁   U&w5&W{F}  
cash 現金   -aH?7HV}  
cash account 現金賬戶   VH7iH|eW  
cash in bank 存銀行現金   DX%8.@  
cash on delivery 交貨收款   xPfnyAo?%z  
cash on hand 庫存現金   l9ifUhe  
cash payment 現金支付   llZ"uTK\M  
cash purchase 現購   LKqog%,c  
cash sale 現沽   0IPhVG~#  
cashier 出?#123;員   B GEJiLH  
cashiers check 本票   )HzITsFZKT  
certificate of deposit 存款單折   F'5d\v  
certificate of indebtedness 借據   >Rki[SNb-b  
certified check 保付支票   LG&Q>pt.  
certified public accountant 會計師   -EkDG]my  
charges 費用   ?^yh5   
charge for remittances 匯水手續費   zFdz]z3  
charter 營業執照   qh(-shZ4Du  
chartered accountant 會計師   soqNzdTB2  
chattles 動產   >uPde5"ZF-  
check 支票   E?m#S  
che stub 支票存根   1&@wb'MBs.  
closed account 己結清賬戶   YAC zznN  
closing 結算   ,[ J'!NC1  
closing entries 結賬紀錄   q| =q:4_L  
closing stock 期末存貨   $MJDB  
closing the book 結賬   @Pb 1QLiz  
columnar journal 多欄日記賬   k,N U,^ &  
combination 聯合   XM@-Y&c$A  
commission 佣金   <k-@R!K~JC  
commodity 商品   qT<qu(V:  
common stock 普通股   eZ.0,A*1B1  
company 公司   bhm~Ii
 
compensation 賠償   }'.Sn{OWf  
compound interest 複利   -{:LxE  
consignee 承銷人   X_sG6Q@  
consignment 寄銷   {u_k\m[Y  
consignor 寄銷人   %`\3V {2*  
consolidated balance sheet 合併資產負債表   dW^_tzfF7  
consolidated profit and loss account 合併損益表   !DX/^b  
consolidation 合併   9CU6 o:'fW  
construction cost 營建成本   E=1/  
construction revenue 營建收入   zWmo OnK  
contract 合同   2W:?#h3  
control account 統制賬戶   pXT$Y8M  
copyright 版權   #L 4Kwy  
corporation 公司   ! ?U^+)^$  
cost 成本   }Mb'tGW  
cost accounting 成本會計   iB`WXU  
cost of labour 勞工成本   1-]x   
cost of production 生產成本   NK#"qK""k  
cost of manufacture 製造成本   _~S^#ut+  
cost of sales 銷貨成本   QWW7I.9r  
cost price 成本價格   Lc:SqF  
credit 貸方   iQ
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credit note 收款通知單   E5[]eg~w%{  
creditor 債權人   R A uAIiQ  
crossed check 橫線支票   ^L
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current account 往來活期賬戶   d >"$^${  
current asset 流動資產   ~lalc ^  
current liability 流動負債   HAU
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current profit and loss 本期損益   +uiH0iGS  
debit 借方   |8U7C\S[  
debt 債務   ie)1h  
debtor 債務人   X3=Jp'p$h  
deed 契據   2hA66ar{$  
deferred assets 遞延資產   fJ"~XTN}T  
deferred liabilities 遞延負債   [@)z$W  
delivery 交貨   ttq< )4  
delivery expense 送貨費   l0_E9qh-i  
delivery order 出貨單   xE-` Bb  
demand draft 即期匯票   ^s2 -jkK  
demand note 即期票據   }L7F g%,  
demurrage charge 延期費   -MW(={#  
deposit 存款   9oxf)pjw  
deposit slip 存款單   sd@gEp )L  
depreciation 折舊   f !8m  
direct cost 直接成本   "O1*u
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direct labour 直接人工   a~eLkWnh<k  
director 董事   Qbt>}?-  
discount 折扣   6M vRR  
discount on purchase 進貨折扣   X-r,>o:  
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