[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。   `^_c&y K  
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acceptance 承兌   ~)ut"4  
account 賬戶   LC 8&},iu  
accountant 會計員   P_e9>t@  
accounting 會計   z{;~$."  
accounting system 會計制度   mO#62e4C  
accounts payable 應付賬款   f%#q}vK-  
accounts receivable 應收賬款   /:S&1'=  
accumulated profits 累積利益   3+:F2sjt  
adjusting entry ?#123;整記錄   z[vHMJ
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adjustment ?#123;整   &Ul8h,qw  
administration expense 管理費用   7LotN6H  
advances 預付   ylTX  
advertising expense 廣告費   M%{ ,?
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agency 代理   y6#AL<W@=  
agent 代理人   (AIgW  
agreement 契約   T( LlNq  
allotments 分配數   eHX;*~e6)  
allowance 津貼   Uw!N;QsC  
amalgamation 合併   )h0
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amortization 攤銷   #!yW)RG  
amortized cost 應攤成本   UO~Xzx!e  
annuities 年金   cmcR @zv  
applied cost 已分配成本   czG]rl\1  
applied expense 已分配費用   C3k[ipCN  
applied manufacturing expense 己分配製造費用   U7_1R0h  
apportioned charge 攤派費用   a8w/#!^34  
appreciation 漲價   PNgdWf3  
article of association 公司章程   g.,_
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assessment 課稅   W]B75  
assets 資產   \bXusLI!l  
attorney fee 律師費   Crg@05Z  
audit 審計   wk9qyv<  
auditor 審計員   qT153dNA&  
average 平均數   Z%m\/wr  
average cost 平均成本   woyn6Z1JQ  
bad debt 壞賬   tS[@3h  
balance 餘額   fk5$z0/  
balance sheet 資產負債表   Fo.p}j+>  
bank account 銀行賬戶   Od]B;&F  
bank balance 銀行結存   fVvB8[(;~  
bank charge 銀行手續費   u%24% Q  
bank deposit 銀行存款   DnP "7}v  
bank discount 銀行貼現    I?R?rW
 
bank draft 銀行匯票   bc3 T8(  
bank loan 銀行借款   ]tsp}M@  
bank overdraft 銀行透支   &@U)  
bankers acceptance 銀行承兌   wg}rMJoG|  
bankruptcy 破產   [sc4ULS &  
bearer 持票人   U32&"&";c  
beneficiary 受益人   LW#
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bequest 遺產   !kQJ6U  
bill 票據   ;N?raz2mEi  
bill of exchange 匯票   'UFPQ  
bill of lading 提單   ZNUSHxA  
bills discounted 貼現票據   {b,#l]v  
bills payable 應付票據   1e)5D& njS  
bills receivable 應收票據   /RBIZ_  
board of directors 董事會   pPH"6   
bonds 債券   ]!'}{[1}  
bonus 紅利   Lk`,mjhk  
book value 賬面價值   
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bookkeeper 簿記員   V2oXg  
bookkeeping 簿記   t2Y2v2 J  
branch office general ledger 支店往來賬戶   qA>C<NL  
broker 經紀人   @.8FVF  
brought down 接前   XCyAt;neon  
brought forward 接上頁   Mh@RO|F  
budget 預算   L7"B`oa(p  
by-product 副產品   u5I#5  
by-product sales 副產品銷售   dw YGhhm  
capital 股本   e13' dCG  
capital income 資本收益   Sau?Y  
capital outlay 資本支出   c4  bo  
capital stock 股本   I4Rd2G_  
capital stock certificate 股票   shuoEeoo  
carried down 移後   .vov ,J!Y  
carried forward 移下頁   )\m%&EXG{  
cash 現金   pT<}n 9yB5  
cash account 現金賬戶   G_v^IM#B=  
cash in bank 存銀行現金   h {M=V  
cash on delivery 交貨收款   &:[hUn8jU  
cash on hand 庫存現金   ]&_z@Z.i  
cash payment 現金支付   z;lWr(-x  
cash purchase 現購   <d ~IdK'\x  
cash sale 現沽   COFCa&m9c  
cashier 出?#123;員   &pFP=|Pq  
cashiers check 本票   bZCNW$C3l  
certificate of deposit 存款單折   \rSofn#c  
certificate of indebtedness 借據   M-zqD8D  
certified check 保付支票   FB }8  
certified public accountant 會計師   9D{p^hd  
charges 費用   M d.^r5r  
charge for remittances 匯水手續費   "VgPaz
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charter 營業執照   !f01.Tq8  
chartered accountant 會計師   s0/y> ok  
chattles 動產   2'-o'z<  
check 支票   WKB K)=  
che stub 支票存根   9/dI 6P7  
closed account 己結清賬戶   3Bbd2[<W  
closing 結算   ={B?hjo<-
 
closing entries 結賬紀錄   &d@N3y  
closing stock 期末存貨   0I7 r{T  
closing the book 結賬   V] 6CHE:BS  
columnar journal 多欄日記賬   "W@>lf?"  
combination 聯合   H|s,; 1#  
commission 佣金   &H:2TL!  
commodity 商品   J{r3y&:  
common stock 普通股   h"4i/L3aAh  
company 公司   zw}Wm4OH  
compensation 賠償   qs3V2lvYw{  
compound interest 複利   xi}3)5  
consignee 承銷人   +qee8
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consignment 寄銷   8^5@J)R8  
consignor 寄銷人   w'&QNm>  
consolidated balance sheet 合併資產負債表   G%XjDxo$I  
consolidated profit and loss account 合併損益表   J?oEzf;M  
consolidation 合併   >"<<hjKJ  
construction cost 營建成本   !Nx'4N`&l  
construction revenue 營建收入   W q"^{  
contract 合同   Ak+MREG  
control account 統制賬戶   "#
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copyright 版權   Z>_F
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corporation 公司   w3K>IDWI7  
cost 成本   2T3b6  
cost accounting 成本會計   mu@IcIb>  
cost of labour 勞工成本   !b?`TUt   
cost of production 生產成本   O=\`q6l  
cost of manufacture 製造成本   *B%ulsm  
cost of sales 銷貨成本   p{w: ^l(  
cost price 成本價格   "4WwiI9  
credit 貸方   *4O9W8Qz  
credit note 收款通知單   0<u
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creditor 債權人   (dQsR sA  
crossed check 橫線支票   B<!WAw+  
current account 往來活期賬戶   ]Nb~-)t%B  
current asset 流動資產   ;C~:C^Q\H  
current liability 流動負債   >36>{b<'$*  
current profit and loss 本期損益   :\IZ-  
debit 借方  
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debt 債務   3GM9ZPeN:  
debtor 債務人   !xz{X?  
deed 契據   `+5,=S  
deferred assets 遞延資產   ?.6fVSa  
deferred liabilities 遞延負債   p$}1V2
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delivery 交貨   YTV|]xpR  
delivery expense 送貨費   DUWSY?^c  
delivery order 出貨單   r9whW;"q  
demand draft 即期匯票   N5Ih+8zT  
demand note 即期票據   B;^YHWJ6i  
demurrage charge 延期費   ySNXjH Q=  
deposit 存款   `l}+BI`4  
deposit slip 存款單   {7d\du&G  
depreciation 折舊   LseS8F/q  
direct cost 直接成本   *7^w}v+.  
direct labour 直接人工   {]3Rk  
director 董事   :i/uRR  
discount 折扣   ^u$?& #  
discount on purchase 進貨折扣   k_](u91  
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