[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。   dU,/!|.K  
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acceptance 承兌   L<:ya  
account 賬戶   k
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accountant 會計員   aozk,{9-  
accounting 會計   T(6S~;,Z  
accounting system 會計制度   ]#nAld1cmy  
accounts payable 應付賬款   1na[=Q2  
accounts receivable 應收賬款   ep5aBrN]"  
accumulated profits 累積利益   [kCn6\_<V  
adjusting entry ?#123;整記錄   eMs`t)
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adjustment ?#123;整   7?Fl [FW$  
administration expense 管理費用   &("?6%GC  
advances 預付   m+gVGK  
advertising expense 廣告費   U+KbvkX wj  
agency 代理   \vI_%su1N  
agent 代理人   sEoS|"  
agreement 契約   -&c@c@dC  
allotments 分配數   ;(XSw%Y H  
allowance 津貼   $hL0/T-m  
amalgamation 合併   G 6][@q  
amortization 攤銷   @:Ns`+ W*  
amortized cost 應攤成本   YXvKDw'95  
annuities 年金   &5B+8>  
applied cost 已分配成本   !`SR$dnE  
applied expense 已分配費用   [-l^,,E  
applied manufacturing expense 己分配製造費用   8)i\d`  
apportioned charge 攤派費用   E_
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appreciation 漲價   ' |4XyU=  
article of association 公司章程   '@$?A>.cj  
assessment 課稅   .m<-)Kx  
assets 資產   #8PjYB  
attorney fee 律師費   txi m|)  
audit 審計   8w{V[@QLn  
auditor 審計員   E(TY%wO  
average 平均數   O @w=   
average cost 平均成本   ,yB-jk ?  
bad debt 壞賬   +/ #J]v-  
balance 餘額   s
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balance sheet 資產負債表   8'zwyd3  
bank account 銀行賬戶   9(m^^  
bank balance 銀行結存   LE7o[<>  
bank charge 銀行手續費   t<e?f{Q5  
bank deposit 銀行存款   0Vg8o @  
bank discount 銀行貼現   @gZ%>qe  
bank draft 銀行匯票   +Y.As  
bank loan 銀行借款   Va1|XQ<CL  
bank overdraft 銀行透支   "MyYu}AD  
bankers acceptance 銀行承兌   1r;Q5[ @  
bankruptcy 破產   3,pRmdC  
bearer 持票人   &B))3WFy  
beneficiary 受益人   +'[iyHBJ  
bequest 遺產   UOa{J|k>h  
bill 票據   Jap v<lV%  
bill of exchange 匯票   }b1P!xb!A  
bill of lading 提單   [9w8oNg0  
bills discounted 貼現票據   n|(Y?`(  
bills payable 應付票據   @.%ll n  
bills receivable 應收票據   j3$KYf`T}  
board of directors 董事會   EB)0 iQ  
bonds 債券   f5'+F-`N  
bonus 紅利   9;:
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book value 賬面價值   5Eq_L  
bookkeeper 簿記員   ](%-5G1<  
bookkeeping 簿記   C<{k[!N%zm  
branch office general ledger 支店往來賬戶   T'w=v-(J  
broker 經紀人   zhFGMF1  
brought down 接前   J H6\; G6  
brought forward 接上頁   d=q2Or   
budget 預算   .rw
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by-product 副產品   CnJO]0Op3  
by-product sales 副產品銷售   gPDc6{/C<  
capital 股本   vRm;H|[% S  
capital income 資本收益   d kPfdK}G  
capital outlay 資本支出   N8:vn0ww  
capital stock 股本   0'a.Ypf  
capital stock certificate 股票   ,;UVQwY  
carried down 移後   1;SWfKU?.  
carried forward 移下頁   hMi`n6m  
cash 現金   ~]}7|VN.}  
cash account 現金賬戶   [03Aej  
cash in bank 存銀行現金   +
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cash on delivery 交貨收款   D(yRI  
cash on hand 庫存現金   Dk/;`sXV  
cash payment 現金支付   vX&Nh"0H&  
cash purchase 現購    $l Y  
cash sale 現沽   ,LG6py&aT  
cashier 出?#123;員   eqYa`h@g^  
cashiers check 本票   ]>&au8  
certificate of deposit 存款單折   ]
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certificate of indebtedness 借據   @ 3FTf"#Y  
certified check 保付支票   =! /S |  
certified public accountant 會計師   TN(1oJ:  
charges 費用   9=Y-w s  
charge for remittances 匯水手續費   g;vG6!;E\  
charter 營業執照   s -Bpd#G>/  
chartered accountant 會計師   L= hPu#&/  
chattles 動產   {Dqf.w>t  
check 支票   YS%HZFY, "  
che stub 支票存根   6!O~:\`DJ  
closed account 己結清賬戶   M~=9ym  
closing 結算   NEJxd%-  
closing entries 結賬紀錄   .XTBy/(0  
closing stock 期末存貨   ,SH))%Cyt  
closing the book 結賬   "\Z.YZUa\  
columnar journal 多欄日記賬   X&pK#=  
combination 聯合   Fd9ypZs  
commission 佣金   eVn]/.d  
commodity 商品   Fep#Pw1  
common stock 普通股   )mS Aog<  
company 公司   #1+1q{=Z<  
compensation 賠償   U)o(}:5xF  
compound interest 複利   C8%q?.nH=  
consignee 承銷人   >
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consignment 寄銷   .sgP3Ah  
consignor 寄銷人   5_9mA4gs@  
consolidated balance sheet 合併資產負債表   +\2{{~_z  
consolidated profit and loss account 合併損益表   EE=!Y NP]  
consolidation 合併   cE$7CSR  
construction cost 營建成本   9])dLL0  
construction revenue 營建收入   jIaAx_  
contract 合同   l`4hWs\I  
control account 統制賬戶   Z`Rrv$M!  
copyright 版權   qlNK }  
corporation 公司   Gk g)\ 3  
cost 成本   tU.Y$ %4  
cost accounting 成本會計   F
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cost of labour 勞工成本   t
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cost of production 生產成本   $i;%n1VBg  
cost of manufacture 製造成本   q ^Un,h64t  
cost of sales 銷貨成本   Q,S~+bD(z  
cost price 成本價格   ozy~`$;c  
credit 貸方   8m\*~IX=  
credit note 收款通知單   8GgZAu'X  
creditor 債權人   KLrxlD4\  
crossed check 橫線支票   Lk9X>`b#B  
current account 往來活期賬戶   _o`+c wc  
current asset 流動資產   w3WBgH  
current liability 流動負債   aEM2xrhy,  
current profit and loss 本期損益   4}E|CD/p
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debit 借方   =dSH8C"  
debt 債務   ).0kl wfV  
debtor 債務人   :c)N"EJlI2  
deed 契據   XEl-5-M"  
deferred assets 遞延資產   f~ kz=R=  
deferred liabilities 遞延負債   Wa7-N4  
delivery 交貨   #eadkj#;  
delivery expense 送貨費   eg!s[1[_  
delivery order 出貨單   lA>^k;+ >  
demand draft 即期匯票   H]As2$[  
demand note 即期票據   ammlUWl  
demurrage charge 延期費   GCm(3%{V%(  
deposit 存款   -j9Wf=  
deposit slip 存款單   k+b!Lw!L  
depreciation 折舊   "NWILZwEV  
direct cost 直接成本   @K
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direct labour 直接人工   W<| M0S{  
director 董事   BQTZt'p  
discount 折扣   3Z/_}5%"  
discount on purchase 進貨折扣   blyU53g  
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