[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。   Tw% 3p=  
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acceptance 承兌   llDJ@
 
account 賬戶   6zkaOA46V  
accountant 會計員   }G=M2V<L  
accounting 會計   kza5ab
 
accounting system 會計制度   !k%#R4*>  
accounts payable 應付賬款   q4q6c")zp  
accounts receivable 應收賬款   m|# y >4  
accumulated profits 累積利益   NI5``BwpO  
adjusting entry ?#123;整記錄   Ru XC(qcq  
adjustment ?#123;整  
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administration expense 管理費用   $M#>9QHhc  
advances 預付  
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advertising expense 廣告費  
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agency 代理   d _ e WcI  
agent 代理人   iE{&*.q_}>  
agreement 契約   ,Q,^3*HX9}  
allotments 分配數   *I'yH8F
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allowance 津貼   E4!Fupkpf  
amalgamation 合併   A >$I -T+  
amortization 攤銷   ZuIefMiG~+  
amortized cost 應攤成本   ,[Fb[#Qqb  
annuities 年金   *
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applied cost 已分配成本   X8|EHb<  
applied expense 已分配費用   v:p}B$  
applied manufacturing expense 己分配製造費用   /=h` L,  
apportioned charge 攤派費用   zQA`/&=Y  
appreciation 漲價   Je@v8{][|  
article of association 公司章程   P4?glh q#  
assessment 課稅   5uf a  
assets 資產   9l,oP?  
attorney fee 律師費   &~!Wym  
audit 審計   OZT.=^:A  
auditor 審計員   1}37Q&2  
average 平均數   7.T?#;'3  
average cost 平均成本   U&xUfBDt  
bad debt 壞賬   ~Z
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balance 餘額   GL JMP^p  
balance sheet 資產負債表   F"<vaqT2  
bank account 銀行賬戶   7|D+Ihy;  
bank balance 銀行結存   -+5>|N#  
bank charge 銀行手續費   Tr|JYLwF
 
bank deposit 銀行存款   R4@ 6G&2d>  
bank discount 銀行貼現   AEuG v}#  
bank draft 銀行匯票   Y~Ifj,\  
bank loan 銀行借款   H[UlY?&+  
bank overdraft 銀行透支   2Hdu:"j  
bankers acceptance 銀行承兌   fLVAKn  
bankruptcy 破產   f-d1
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bearer 持票人   e%6QTg5#  
beneficiary 受益人   *J{+1Ev~$p  
bequest 遺產   Q^I\cAIB  
bill 票據   W l16`9  
bill of exchange 匯票   e*!kZAf  
bill of lading 提單   qVPeB,kIz  
bills discounted 貼現票據   8D].MI^  
bills payable 應付票據   h1 {3njdr  
bills receivable 應收票據  
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board of directors 董事會   Th[dW<  
bonds 債券   7Qsgys#/=  
bonus 紅利   5coZ|O&f8  
book value 賬面價值   Z= !*e~j@  
bookkeeper 簿記員   [r-p]"R  
bookkeeping 簿記   iO[<1?  
branch office general ledger 支店往來賬戶   <1%$Vq  
broker 經紀人   hEk$d.!}  
brought down 接前   2JFpZU"1  
brought forward 接上頁   >j`qh:^  
budget 預算   \Roz$t-R|f  
by-product 副產品   
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by-product sales 副產品銷售   .mAjfP*  
capital 股本   L+QLLcS~EM  
capital income 資本收益   !by\9  ?n  
capital outlay 資本支出   :L;a:xSpn=  
capital stock 股本   !Uc T RI  
capital stock certificate 股票   yEoV[K8k  
carried down 移後   Ru~j,|0r4  
carried forward 移下頁   4X$Qu6#i  
cash 現金   CP{cAzHO  
cash account 現金賬戶   $A`VYJtt#  
cash in bank 存銀行現金   %IRi1EmN8  
cash on delivery 交貨收款   2m[<]$  
cash on hand 庫存現金   gNhQD*+>{  
cash payment 現金支付   :yjFQ9^?&  
cash purchase 現購   |I|fMF2K  
cash sale 現沽   C $JmzrE  
cashier 出?#123;員   MS]r:X6  
cashiers check 本票   gO^gxJ'0t  
certificate of deposit 存款單折   4e1Y/ Xq`  
certificate of indebtedness 借據   PT9*)9<L  
certified check 保付支票   _y3Xb`0a  
certified public accountant 會計師   :c[L3rJl  
charges 費用   +{UcspqM  
charge for remittances 匯水手續費   "Pf~iwfw  
charter 營業執照   B]$GSEB  
chartered accountant 會計師   g[t [/TV  
chattles 動產   {V-v-f  
check 支票   n}V_,:Z  
che stub 支票存根   N36_C;K-z  
closed account 己結清賬戶   )Beiu*  
closing 結算   "T"h)L<  
closing entries 結賬紀錄   'eX 
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closing stock 期末存貨   z~Q>V]a>;  
closing the book 結賬   7!$^r$t  
columnar journal 多欄日記賬   w\brVnt  
combination 聯合   ]d%8k}U  
commission 佣金   6_ow%Rx~F  
commodity 商品   ,{q;;b9  
common stock 普通股   $j ?1g#  
company 公司  
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compensation 賠償   Wr5V`sM  
compound interest 複利   N&V`K0FU  
consignee 承銷人   nQ L@hc  
consignment 寄銷   Jq^T1_iqn  
consignor 寄銷人   ;Q&5,< N)j  
consolidated balance sheet 合併資產負債表   s!e3|pGS  
consolidated profit and loss account 合併損益表    65m"J'  
consolidation 合併   =kqt  
construction cost 營建成本   `V3Fx{  
construction revenue 營建收入   Rx|;=-8zg  
contract 合同   2wgg7[tGi  
control account 統制賬戶   Ip]KPrwp  
copyright 版權   Yir [!{  
corporation 公司   r(2uu  
cost 成本   -B\HI*u  
cost accounting 成本會計   S/I/-Bp~  
cost of labour 勞工成本   ^<- +
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cost of production 生產成本   &l[$*<P5V  
cost of manufacture 製造成本   * +wW(#[  
cost of sales 銷貨成本   Z87 |Zl  
cost price 成本價格   !#"zTj  
credit 貸方   a+PzI x2  
credit note 收款通知單   zZC9\V}R  
creditor 債權人   0,8okAH  
crossed check 橫線支票   E=w1=,/y  
current account 往來活期賬戶   {$Gd2gO  
current asset 流動資產   :<#nTh_@\'  
current liability 流動負債   Y7[jqb1D  
current profit and loss 本期損益   HgkC~'  
debit 借方   .q3/_*  
debt 債務   19KQlMO.G  
debtor 債務人   BIWWMg  
deed 契據   yEj^=pw  
deferred assets 遞延資產   '-/xyAzS  
deferred liabilities 遞延負債   {T Ug.%u  
delivery 交貨   oFGhNk  
delivery expense 送貨費   f8.gT49I  
delivery order 出貨單   9,'ncw$/C  
demand draft 即期匯票   NL0n009"c$  
demand note 即期票據   `%Al>u5  
demurrage charge 延期費   nL.<[]r  
deposit 存款   v2;`f+  
deposit slip 存款單   d6sye^P  
depreciation 折舊   A7hVHxNJ-  
direct cost 直接成本   O|N{v"o  
direct labour 直接人工   oD1/{dRzj  
director 董事   Vr1<^I b  
discount 折扣   7;(UF=4  
discount on purchase 進貨折扣   )M//l1  
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