[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。   'B0{_RaTb  
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acceptance 承兌   )Z?Ym.0/  
account 賬戶   !*. -`$x  
accountant 會計員   6Yxh9*N~]  
accounting 會計   dg"3rs /?A  
accounting system 會計制度   SHo$9+  
accounts payable 應付賬款   8-%TC\:  
accounts receivable 應收賬款   `o8/(`a  
accumulated profits 累積利益   O[)kboY  
adjusting entry ?#123;整記錄   25[I=Z dS  
adjustment ?#123;整   z(^]J`+\  
administration expense 管理費用   FXN/Yq  
advances 預付   }\:NuTf  
advertising expense 廣告費   0h\smqm  
agency 代理   krvp&+uX  
agent 代理人   ;Q*or2" !  
agreement 契約   ]cMqahaY  
allotments 分配數   &&:YVd  
allowance 津貼   ApV~(k)W  
amalgamation 合併   364`IC( a  
amortization 攤銷   $,}E   
amortized cost 應攤成本   g($DdKc|g  
annuities 年金   M={V|H0  
applied cost 已分配成本   e`xdSi>E  
applied expense 已分配費用   ;^%4Q
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applied manufacturing expense 己分配製造費用   =i*;VFc  
apportioned charge 攤派費用   5BKt1%Pg  
appreciation 漲價   c>Xs&_  
article of association 公司章程   .1Al<OLL  
assessment 課稅   YLv'43PL  
assets 資產   a
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attorney fee 律師費   H' HA+q  
audit 審計   '*w00  
auditor 審計員   A.F738Zp{Z  
average 平均數   sN2p76KN  
average cost 平均成本   /+;h)3PN6  
bad debt 壞賬   'JfdV%M  
balance 餘額   6ne7]RY  
balance sheet 資產負債表   M ET'
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bank account 銀行賬戶   Ksj -zR;  
bank balance 銀行結存   _i|t Y4L  
bank charge 銀行手續費   )ZqTwEr@[
 
bank deposit 銀行存款   giIWGa.a+  
bank discount 銀行貼現   lXiKY@R#  
bank draft 銀行匯票   R:k5QD9/&p  
bank loan 銀行借款   cm[&?  
bank overdraft 銀行透支   [@b&? b~K  
bankers acceptance 銀行承兌   ~r`9+b[9{  
bankruptcy 破產   .=;3d~.]  
bearer 持票人   ^_u kLzP9  
beneficiary 受益人   ^,_w$H
 
bequest 遺產   A?%H=>v$  
bill 票據   (Dl$kGn  
bill of exchange 匯票   )V6Hl@v  
bill of lading 提單   =L:4i\4  
bills discounted 貼現票據   7/f3Z1g  
bills payable 應付票據   U\;6mK)M^J  
bills receivable 應收票據   ytoo~n  
board of directors 董事會   vUU9$x   
bonds 債券   3
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bonus 紅利   `-l6S  
book value 賬面價值   27"%"P.1  
bookkeeper 簿記員   pd7NF-KD  
bookkeeping 簿記   fb8g7H|  
branch office general ledger 支店往來賬戶   $[&*Bj11Yg  
broker 經紀人   R0vIbFwj  
brought down 接前   ,:H\E|XeBw  
brought forward 接上頁   7Kal"Ew  
budget 預算   & <J[Q%2  
by-product 副產品   m{uxIza  
by-product sales 副產品銷售   MIoEauf  
capital 股本   4 G-wd  
capital income 資本收益   TAF PawH  
capital outlay 資本支出   WKIoS"?-F  
capital stock 股本   DRgTe&+  
capital stock certificate 股票   Z2='o_c  
carried down 移後   M&Uj^K1  
carried forward 移下頁   k_q0Q;6w!l  
cash 現金   W"'iIh)z `  
cash account 現金賬戶  
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cash in bank 存銀行現金   _/!y)&4"  
cash on delivery 交貨收款   M:3h e  
cash on hand 庫存現金   (B_\TdQ  
cash payment 現金支付   mvZw  
cash purchase 現購   Y2SJ7  
cash sale 現沽   ;Q[mL(1:  
cashier 出?#123;員   5HO9+i  
cashiers check 本票   (%xwl  
certificate of deposit 存款單折   Mt5PaTjj  
certificate of indebtedness 借據   xA$ns
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certified check 保付支票   Q|L9gz[?  
certified public accountant 會計師   ;Tc`}2  
charges 費用  
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charge for remittances 匯水手續費   c8
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charter 營業執照   a@*S+3  
chartered accountant 會計師   lh D,\3/O  
chattles 動產   ]=";IN:SU  
check 支票   pg%aI,  
che stub 支票存根   OYmR<x5y/  
closed account 己結清賬戶   WjwLM2<nK7  
closing 結算   :WL'cJ9a  
closing entries 結賬紀錄   Yvjc1  
closing stock 期末存貨   `poE6\  
closing the book 結賬   ?Poq2
 
columnar journal 多欄日記賬   u[/m
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combination 聯合   1u(.T0j7f  
commission 佣金   @kU@N?5e  
commodity 商品   I=9!Rs(QF  
common stock 普通股   g[7#w,o  
company 公司   FMkzrs  
compensation 賠償   J8)#PY[i4  
compound interest 複利   'n$%Ls}S  
consignee 承銷人   Hc V"X,7S  
consignment 寄銷   Y> Wu  
consignor 寄銷人   7=OQ8IM!  
consolidated balance sheet 合併資產負債表   mJ`A_0  
consolidated profit and loss account 合併損益表   OP|8Sk6 r  
consolidation 合併   ~Oq +IA~9  
construction cost 營建成本   $N=N(^  
construction revenue 營建收入   JEgx@};O  
contract 合同   YH
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control account 統制賬戶   mL`5uf  
copyright 版權   70mpSD3  
corporation 公司   nn9wdt@.]  
cost 成本   adi[-L#  
cost accounting 成本會計   Y.U[wL>  
cost of labour 勞工成本   +_xOLiu  
cost of production 生產成本   !o+_T?  
cost of manufacture 製造成本   ${nX:!
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cost of sales 銷貨成本   BC;:  
cost price 成本價格   M7+h(\H]2  
credit 貸方   tP%{P"g
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credit note 收款通知單   JA_BKA  
creditor 債權人   SdwS= (e6  
crossed check 橫線支票   /?1nHBYPM  
current account 往來活期賬戶   CZt \JW+"  
current asset 流動資產   x5WW--YR+  
current liability 流動負債   u=/CRjot  
current profit and loss 本期損益   ~~,rp) )  
debit 借方   J@ktyd(P  
debt 債務   3y~r72J  
debtor 債務人   
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deed 契據   FwZ>{~?3  
deferred assets 遞延資產   &0BdUU+:<  
deferred liabilities 遞延負債   ]UG*r%9  
delivery 交貨   H'UR8%  
delivery expense 送貨費   l-$uHHyu*  
delivery order 出貨單   )Cw`"n  
demand draft 即期匯票   :4T("a5aM  
demand note 即期票據   0% #<c p  
demurrage charge 延期費   d{de6 `  
deposit 存款   .*JA!B  
deposit slip 存款單   %F*|;o7
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depreciation 折舊   ~E^,=4  
direct cost 直接成本   D\YE^8/  
direct labour 直接人工   Wt9Q;hK  
director 董事   @(i!YL  
discount 折扣   n%\ /J  
discount on purchase 進貨折扣   #vqo -y7@  
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