[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。   E":":AC#  
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acceptance 承兌   @md^
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account 賬戶   $/(/v?3][e  
accountant 會計員   _f2iz4  
accounting 會計   o>k-~v7  
accounting system 會計制度   [zt&8g  
accounts payable 應付賬款   Y?SJQhN6W  
accounts receivable 應收賬款   `fE:5y  
accumulated profits 累積利益   r3lr`s`  
adjusting entry ?#123;整記錄   .;sPG  
adjustment ?#123;整   Tf]VcEF  
administration expense 管理費用   -8J@r2\
 
advances 預付   gGz_t,=  
advertising expense 廣告費   !{=%l+^.  
agency 代理   ,T>2zSk  
agent 代理人   ;."{0gq  
agreement 契約   *} 4;1OVT  
allotments 分配數   9 u89P  
allowance 津貼   +?eAaC7s  
amalgamation 合併   j W]c9u  
amortization 攤銷   SxQDqoA~  
amortized cost 應攤成本   |vE#unA  
annuities 年金   20xGj?M  
applied cost 已分配成本   Xpz-@fqKdf  
applied expense 已分配費用   o~N-
x*
 
applied manufacturing expense 己分配製造費用   X~VZ61vNu  
apportioned charge 攤派費用   0 #; s{7k  
appreciation 漲價   $f-pLF+x  
article of association 公司章程   N@ tb^M  
assessment 課稅   <}>-ip?  
assets 資產    ^*>no=A  
attorney fee 律師費   E*]L]vR  
audit 審計   fO|u(e  
auditor 審計員   ]o[HH_`s@  
average 平均數   9K_HcLO%y  
average cost 平均成本   HUX+d4sg  
bad debt 壞賬   ApB'O;5  
balance 餘額   q:eAL'OkM  
balance sheet 資產負債表   j>=".^J  
bank account 銀行賬戶   C3Z(k}  
bank balance 銀行結存   !: [` V!{  
bank charge 銀行手續費   : .e
S|  
bank deposit 銀行存款   D#(Pg  
bank discount 銀行貼現   q"vT]=Y}:  
bank draft 銀行匯票   u9%:2$[  
bank loan 銀行借款   PltPIu)F  
bank overdraft 銀行透支   dNmX<WXG  
bankers acceptance 銀行承兌   5{=MUU=  
bankruptcy 破產   ~ 0t'+.  
bearer 持票人   0a;zT O/"v  
beneficiary 受益人  
k.hSN8  
bequest 遺產   ?|F;x"  
bill 票據   K1yM'6Zw  
bill of exchange 匯票   F=lj$?4{  
bill of lading 提單   XX+rf  
bills discounted 貼現票據   +4RaN`I  
bills payable 應付票據   DGUU1vA  
bills receivable 應收票據   Eu}A{[^\  
board of directors 董事會   8XE0 p 7  
bonds 債券   TMs\#  
bonus 紅利   X> KsbOZ  
book value 賬面價值   T}LJkS~*l  
bookkeeper 簿記員   Lf<9GYNy>`  
bookkeeping 簿記   Sa(rl^qZ2  
branch office general ledger 支店往來賬戶   qd;f]ndo  
broker 經紀人   9]9(o  
brought down 接前   kF7Al]IgT  
brought forward 接上頁   ,4UJ|D=J  
budget 預算   OuH]Y70(  
by-product 副產品   n[7zK'%Dxg  
by-product sales 副產品銷售   z[Qv}pv  
capital 股本   q3:' 69  
capital income 資本收益   +d15a%^`  
capital outlay 資本支出   g==^ioS}*  
capital stock 股本   L*38T\  
capital stock certificate 股票   3s Nq3I  
carried down 移後   D~,R@7  
carried forward 移下頁   ld6@&34  
cash 現金   `_ L|Is=n  
cash account 現金賬戶   !Hg#c!eOg  
cash in bank 存銀行現金   p*,mwKN:  
cash on delivery 交貨收款   R["7%|RV  
cash on hand 庫存現金   Lr&tpB<  
cash payment 現金支付   e4P.G4  
cash purchase 現購   djp(s$:{4  
cash sale 現沽   w[_Uv4M  
cashier 出?#123;員   K ajyQ"j  
cashiers check 本票   C?J%^?v  
certificate of deposit 存款單折   YG|T;/-  
certificate of indebtedness 借據   'r0gqtB  
certified check 保付支票   W_EN4p~J  
certified public accountant 會計師   XDQ1gg`  
charges 費用   2;tp>,
G9d  
charge for remittances 匯水手續費   Q.yoxq  
charter 營業執照   v|z1nD!?]  
chartered accountant 會計師   %mJ)pMV  
chattles 動產   %Z|*!A+wN5  
check 支票   WBdb[N6\  
che stub 支票存根   bHNaaif}P  
closed account 己結清賬戶   x@)u:0  
closing 結算   gS 3&,^  
closing entries 結賬紀錄   Z5K,y19/~  
closing stock 期末存貨   j.*}W4`Q_  
closing the book 結賬   Q[^d{e*l  
columnar journal 多欄日記賬   MJoC*8QxM  
combination 聯合   }"v"^5  
commission 佣金   5=\b+<pE  
commodity 商品   I`l<}M  
common stock 普通股   &iivSc;#  
company 公司   i\b2P2 `B  
compensation 賠償   :n4x}%  
compound interest 複利   Qp}<8/BM\  
consignee 承銷人   <T>f@Dn,  
consignment 寄銷   e$Ej7_.#;  
consignor 寄銷人   Rz<fz"/2<  
consolidated balance sheet 合併資產負債表   1^mO"nX  
consolidated profit and loss account 合併損益表   2vLn#  
consolidation 合併   XR(kR{yo  
construction cost 營建成本   o/#e y  
construction revenue 營建收入   !% Md9Mu!o  
contract 合同   BN0))p  
control account 統制賬戶   _'Z@ < ,L  
copyright 版權   !xSGZD=AD  
corporation 公司   ; nbvn   
cost 成本   4T"P#)z  
cost accounting 成本會計   3$TpI5A  
cost of labour 勞工成本   $= g
v  
cost of production 生產成本   {^F_b% a4z  
cost of manufacture 製造成本   ?p]w_l  
cost of sales 銷貨成本   QQcJUOxT9  
cost price 成本價格   3-0Y<++W3>  
credit 貸方   !Iqyt. .  
credit note 收款通知單   (Y%}N (Jg  
creditor 債權人   Ru/3>n  
crossed check 橫線支票   _kfApO)O  
current account 往來活期賬戶   !#QD;,SE+  
current asset 流動資產   BTB,a$P/  
current liability 流動負債   :hr%iu  
current profit and loss 本期損益   G|V ^C_:  
debit 借方   g_`8K,6ln  
debt 債務   '`n\YO.N  
debtor 債務人   ]M.ufbguq  
deed 契據   LS;kq',  
deferred assets 遞延資產   1-`8v[S  
deferred liabilities 遞延負債   q ?wBh^  
delivery 交貨  
y3vOb, 4  
delivery expense 送貨費   a,X3=+_ K  
delivery order 出貨單   k~R_Pq S  
demand draft 即期匯票   "qF8'58  
demand note 即期票據   D .E
>Y  
demurrage charge 延期費   `ainJs:B  
deposit 存款   I>:'
5V  
deposit slip 存款單   X@B+{IFC  
depreciation 折舊   }wn GO r  
direct cost 直接成本   q^gd1K<N  
direct labour 直接人工   f_}55?i0  
director 董事   u VB&DE  
discount 折扣   w!Z3EA;`  
discount on purchase 進貨折扣   r*$KF!-dg  
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