[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。   yZ`wfj$Jj  
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acceptance 承兌   =ruao'A  
account 賬戶   ]fD} ^s3G  
accountant 會計員   ~,~eoW7  
accounting 會計   AK#1]i~  
accounting system 會計制度   %#}Zy   
accounts payable 應付賬款   _l]fkk[T  
accounts receivable 應收賬款   63A.@mL  
accumulated profits 累積利益   ((I%'  
adjusting entry ?#123;整記錄   +]50DxflA  
adjustment ?#123;整   W];dD$Oqg  
administration expense 管理費用   J")#I91  
advances 預付   TU7'J  
advertising expense 廣告費   ""D 4s  
agency 代理   3&/Ixm:  
agent 代理人   ow#1="G,=  
agreement 契約   JLJ;TM'4=  
allotments 分配數   9I/N4sou  
allowance 津貼   5^KWCS7@  
amalgamation 合併   d:{O\   
amortization 攤銷   _,d~}_$`i  
amortized cost 應攤成本   3{h_&Gbo'D  
annuities 年金   I9Fr5p-%O  
applied cost 已分配成本   |a%Tp3Q~  
applied expense 已分配費用   5BJmA2L  
applied manufacturing expense 己分配製造費用   2[;_d;oB@  
apportioned charge 攤派費用   o+9j?|M  
appreciation 漲價   6i*sm.SDw  
article of association 公司章程   sse.*75U  
assessment 課稅   L~>i,  
assets 資產   s!e3|pGS  
attorney fee 律師費   y|q3Wa  
audit 審計   ilva,WFa^  
auditor 審計員   _{Hj^}+$  
average 平均數   zA"`!}*  
average cost 平均成本   2wgg7[tGi  
bad debt 壞賬   uXq. ]ub  
balance 餘額   +&"zU GTIc  
balance sheet 資產負債表   v]c6R-U  
bank account 銀行賬戶   F*K_+ ?m  
bank balance 銀行結存   Jdp3nzM^^@  
bank charge 銀行手續費   PJ'E/C)i  
bank deposit 銀行存款   t!\tF[9e  
bank discount 銀行貼現   -FCe:iY! A  
bank draft 銀行匯票   d5z`BH.  
bank loan 銀行借款   PAOJ\U  
bank overdraft 銀行透支   50C  
bankers acceptance 銀行承兌   <1COZ)  
bankruptcy 破產   tlt*fH$.  
bearer 持票人   "2T#M O/  
beneficiary 受益人   @jlw_ob2g  
bequest 遺產   u=_mvN  
bill 票據   :$9tF>  
bill of exchange 匯票   Vl!6W@g  
bill of lading 提單   4X(H;  
bills discounted 貼現票據   8Dm%@*B^b  
bills payable 應付票據   Iy3GE[  
bills receivable 應收票據   m7>JJX3=<  
board of directors 董事會   d$AWu{y  
bonds 債券   ?8Cq{  
bonus 紅利   {T Ug.%u  
book value 賬面價值   oFGhNk  
bookkeeper 簿記員   f8.gT49I  
bookkeeping 簿記   9,'ncw$/C  
branch office general ledger 支店往來賬戶   NL0n009"c$  
broker 經紀人   `%Al>u5  
brought down 接前   9lDhIqx0~  
brought forward 接上頁   +|>k
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budget 預算   CoAvSw  
by-product 副產品   ZEO,]$Yi7  
by-product sales 副產品銷售   {3{"8-18  
capital 股本    xLZG:^(I  
capital income 資本收益   td 3D=Y  
capital outlay 資本支出   bB;5s`-  
capital stock 股本   ^UhBH@ti  
capital stock certificate 股票   yD6[\'%  
carried down 移後   B[?CbU  
carried forward 移下頁   l/ ;  
cash 現金   u sL* x
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cash account 現金賬戶   Eue~Y+K*b  
cash in bank 存銀行現金   nSAdCJ;4  
cash on delivery 交貨收款   ye? 'Ze  
cash on hand 庫存現金   ;x1PS  
cash payment 現金支付   x`IEU*z#  
cash purchase 現購   R= o2K  
cash sale 現沽   %lGfAYEM=  
cashier 出?#123;員   j;iAD:nf  
cashiers check 本票   o"BoZsMk  
certificate of deposit 存款單折   /mu*-,aeX  
certificate of indebtedness 借據   c+nq] xOs'  
certified check 保付支票   t=O8f5Pf{  
certified public accountant 會計師   I[ ##2  
charges 費用   4G> H  
charge for remittances 匯水手續費   dIBE!4 V[  
charter 營業執照   5K?IDt7A]  
chartered accountant 會計師   z4]api(xZ  
chattles 動產   s)Cjc.Qs  
check 支票   T+K):ug  
che stub 支票存根   Jh[UtYb 5  
closed account 己結清賬戶   #@~+HC=  
closing 結算   O,h;hQZ  
closing entries 結賬紀錄   YLE!m?  
closing stock 期末存貨   J9 iy  
closing the book 結賬   
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columnar journal 多欄日記賬   vVe';|8v  
combination 聯合   '>ssqBnI  
commission 佣金   5m(^W[u `  
commodity 商品   MsGM5(r:b  
common stock 普通股   )i^<r;_z  
company 公司   Q_X.rUL0w  
compensation 賠償   )vb*Ef  
compound interest 複利   CxG#"{&  
consignee 承銷人   |! E)GahM  
consignment 寄銷   A/KJqiag  
consignor 寄銷人   *8_wYYH  
consolidated balance sheet 合併資產負債表   t*T2Z-!P  
consolidated profit and loss account 合併損益表   4'A!; ]:  
consolidation 合併   ssxzC4m  
construction cost 營建成本   CZI66pDy  
construction revenue 營建收入   <drODjB  
contract 合同   B%76rEpvW;  
control account 統制賬戶   QKN+>X  
copyright 版權   ]4]6Qki  
corporation 公司   iJ3e1w$  
cost 成本   QY?~ZwYB  
cost accounting 成本會計   Ix=}
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cost of labour 勞工成本   m(# LhlX  
cost of production 生產成本   2Kyl/C,  
cost of manufacture 製造成本   5 }]"OXQ  
cost of sales 銷貨成本   '*w00  
cost price 成本價格   A.F738Zp{Z  
credit 貸方   kB|B   
credit note 收款通知單   /+;h)3PN6  
creditor 債權人   'JfdV%M  
crossed check 橫線支票   6ne7]RY  
current account 往來活期賬戶   M ET'
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current asset 流動資產   QPg8;O  
current liability 流動負債   _i|t Y4L  
current profit and loss 本期損益   )ZqTwEr@[
 
debit 借方   t@N= kV  
debt 債務   @jSYB+D  
debtor 債務人   kZZh"#W: L  
deed 契據   DYxCQ D  
deferred assets 遞延資產   1Z
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deferred liabilities 遞延負債   
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delivery 交貨   W!&'p
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delivery expense 送貨費   uPG4V2  
delivery order 出貨單   e`TH91@  
demand draft 即期匯票   F,dx2ZPIs?  
demand note 即期票據   bc)~k:  
demurrage charge 延期費   E}p&2P+MR  
deposit 存款   s<_)$}  
deposit slip 存款單   sOJQ,"sB  
depreciation 折舊   G) 7;;  
direct cost 直接成本   ()+<)hg}2  
direct labour 直接人工   ps%q9}J  
director 董事   o.G!7  
discount 折扣   _:C9{aEZb  
discount on purchase 進貨折扣   27"%"P.1  
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