[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。   R;I}#b cJ  
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acceptance 承兌   IG
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account 賬戶   n$#^gzU4  
accountant 會計員   pA+Qb.z5z  
accounting 會計   47$JN}qI0  
accounting system 會計制度   z-krL:A  
accounts payable 應付賬款   xv4nYm9  
accounts receivable 應收賬款   
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accumulated profits 累積利益   GN=F-*2  
adjusting entry ?#123;整記錄   {oBVb{<  
adjustment ?#123;整   0A5xG&  
administration expense 管理費用   }@1LFZx
 
advances 預付   tet  
advertising expense 廣告費   f4!
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agency 代理   *zz/U (9D  
agent 代理人   R`TM@aaS:  
agreement 契約   RR`?o\  
allotments 分配數   -bo0!@MK  
allowance 津貼   U?xl%qF`)  
amalgamation 合併    pSV 8!  
amortization 攤銷   1(On. Y=   
amortized cost 應攤成本   A4(^I u  
annuities 年金   {Z-5  
applied cost 已分配成本   M7jDV|Go  
applied expense 已分配費用   jW
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applied manufacturing expense 己分配製造費用   %[N ef
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apportioned charge 攤派費用   t kNuM0  
appreciation 漲價   hDmVv;M:  
article of association 公司章程   aASnk2DFd  
assessment 課稅   .JQR5R |Q  
assets 資產   Z [68ji]  
attorney fee 律師費   e[Q(OV5(R  
audit 審計   xu& v(C9  
auditor 審計員   eYsO%y\I  
average 平均數   0F
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average cost 平均成本   ukG1<j7.  
bad debt 壞賬   \ZCc~muR  
balance 餘額   {/R4Q1  
balance sheet 資產負債表   Dk]Y\:  
bank account 銀行賬戶   DrMcE31  
bank balance 銀行結存   joM98H@  
bank charge 銀行手續費   G V0q?  
bank deposit 銀行存款   6 D!,vu  
bank discount 銀行貼現   m#%5H  
bank draft 銀行匯票   b3Y9  
bank loan 銀行借款   u7a4taM$d  
bank overdraft 銀行透支   D}b+#G(m[  
bankers acceptance 銀行承兌   {/ #?n["  
bankruptcy 破產   tk1qgjE(?  
bearer 持票人   {&K#~[)  
beneficiary 受益人   |mmIu_  
bequest 遺產   ce+\D'q[  
bill 票據   /\#
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bill of exchange 匯票   o Q{gh$6*  
bill of lading 提單   ijyj}gpWha  
bills discounted 貼現票據   p?Yovckm  
bills payable 應付票據   d/R:-{J)c  
bills receivable 應收票據   Zu~ #d)l3N  
board of directors 董事會   )O2^?Q quS  
bonds 債券   QM;L>e-ZY  
bonus 紅利   9O}YtX2
 
book value 賬面價值   F Fg0}  
bookkeeper 簿記員   N15{7,   
bookkeeping 簿記   '<1T>|`/t  
branch office general ledger 支店往來賬戶   [lyB@) 6.  
broker 經紀人   LX*T<|c`'  
brought down 接前   n%"s_W'E  
brought forward 接上頁   [@>Kd`!'  
budget 預算   RQ/X{<lQ)  
by-product 副產品   Q&n
  
by-product sales 副產品銷售  
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capital 股本   W.0dGUi*  
capital income 資本收益   aEX+M57k~  
capital outlay 資本支出   V3I&0P k  
capital stock 股本   >@TZYdl  
capital stock certificate 股票   $:mCyP<y  
carried down 移後   `<\AnhNW]I  
carried forward 移下頁   "d.qmM  
cash 現金   K6|*-Wo.  
cash account 現金賬戶   GH
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cash in bank 存銀行現金   6aMqU? -
 
cash on delivery 交貨收款   pN%L3?2  
cash on hand 庫存現金   7i6-Hq  
cash payment 現金支付   "p$`CUtI  
cash purchase 現購   $ n 7dIE  
cash sale 現沽   B8B^@   
cashier 出?#123;員   :LcR<>LZ  
cashiers check 本票   m_(+-G
  
certificate of deposit 存款單折   \>9%=32u.  
certificate of indebtedness 借據   Kw-E%7gh4c  
certified check 保付支票   jF-z?  
certified public accountant 會計師   C/ ;f)k<  
charges 費用   Dc BTW+  
charge for remittances 匯水手續費   *K m%V l  
charter 營業執照   z @<`]  
chartered accountant 會計師   M;3uG/E\  
chattles 動產   #^Sd r-   
check 支票   X$%RJ3t e  
che stub 支票存根   2ht<"  
closed account 己結清賬戶   \Sg&Qv`  
closing 結算   =@{H7z(p&  
closing entries 結賬紀錄   P9Rq'u  
closing stock 期末存貨   SV8rZ
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closing the book 結賬   mC J/gWDY  
columnar journal 多欄日記賬   pB
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combination 聯合   c%i/ '<Afr  
commission 佣金   FV:{lC{h~  
commodity 商品   H={fY:%  
common stock 普通股   r=qb[4HiV  
company 公司   f]o DZO%^  
compensation 賠償   o.Q|%&1  
compound interest 複利   h 
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consignee 承銷人   F/@#yQv?  
consignment 寄銷   {kW!|h&'  
consignor 寄銷人   &)\0mpLK9  
consolidated balance sheet 合併資產負債表   )t@OHSl  
consolidated profit and loss account 合併損益表   ~Bj-n6QDE  
consolidation 合併   yUEUIPL  
construction cost 營建成本   }$m_):t@@  
construction revenue 營建收入   T6AFwo,Q  
contract 合同   u%h]k ,(E  
control account 統制賬戶   (AR-8  
copyright 版權   0~n=|3*P  
corporation 公司   " o[\Aec:  
cost 成本   %2/WyD$U  
cost accounting 成本會計   0g`WRe  
cost of labour 勞工成本   V^?
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cost of production 生產成本   ab3" ?.3m  
cost of manufacture 製造成本   N}.h_~6  
cost of sales 銷貨成本   WY<ip<  
cost price 成本價格   W&Fa 8  
credit 貸方   M# S:'WN  
credit note 收款通知單   jY$ |_o.4  
creditor 債權人   Cn+TcdHX  
crossed check 橫線支票   CEI#x~Oq  
current account 往來活期賬戶   mN~;MR;  
current asset 流動資產   9$#2+G!J  
current liability 流動負債   pMs%`j#T  
current profit and loss 本期損益   P
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debit 借方   M{hA`  
debt 債務   :@YZ6?hf  
debtor 債務人   sowkxw.^Q  
deed 契據   )RA7Y}e|m  
deferred assets 遞延資產   J*$ !^\s  
deferred liabilities 遞延負債   zb:p,T@5  
delivery 交貨   ~EX/IIa{  
delivery expense 送貨費    ) VJ|  
delivery order 出貨單   D>LdDhNn,`  
demand draft 即期匯票   UW)k]@ L  
demand note 即期票據   ~#(bX]+A  
demurrage charge 延期費   X*d,z~k%*d  
deposit 存款   GT#iY*  
deposit slip 存款單   5TzMv3;in2  
depreciation 折舊   =]etw  
direct cost 直接成本   =Z%&jul  
direct labour 直接人工   1/j}VC  
director 董事   *3. ]  
discount 折扣   1gCp/m2r7  
discount on purchase 進貨折扣   3%k@,Vvt  
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