[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。   YQR*?/?a  
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acceptance 承兌   w
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account 賬戶   @C=, >+D  
accountant 會計員   $"{V],:T |  
accounting 會計   Q:+Y-&||"  
accounting system 會計制度   hMJ \a  
accounts payable 應付賬款   V>P\yr?  
accounts receivable 應收賬款   /x_C  
accumulated profits 累積利益   gb:Cc,F,%  
adjusting entry ?#123;整記錄   yZ&By?.0  
adjustment ?#123;整   i:#R U^R  
administration expense 管理費用   4x'^?0H@  
advances 預付   Rn{q/h  
advertising expense 廣告費   >ge-yK 1  
agency 代理   {s8''+Q#(-  
agent 代理人   ?HI c=  
agreement 契約   9[N'HpQ3  
allotments 分配數   !U`T;\ ,v5  
allowance 津貼   >1ZMQgCG  
amalgamation 合併    [v-?MS  
amortization 攤銷   (p} N9n$  
amortized cost 應攤成本   xSb/98;  
annuities 年金   [ur/`  
applied cost 已分配成本   tBBN62^X  
applied expense 已分配費用   3:Co K#  
applied manufacturing expense 己分配製造費用   ](_(1  
apportioned charge 攤派費用   q\#3G  
appreciation 漲價   jo<sN  
article of association 公司章程   ^e>v{AE%  
assessment 課稅   y8+?:=N.  
assets 資產   .M>u:,v  
attorney fee 律師費   n+GCL+Mo  
audit 審計   FA{I S0  
auditor 審計員   lYw A5|+  
average 平均數   6%S>~L66  
average cost 平均成本   }T c)M_  
bad debt 壞賬   66L*6O4  
balance 餘額   wuYo@DDU#  
balance sheet 資產負債表   }Pb!u9_  
bank account 銀行賬戶   l"*>>/U k  
bank balance 銀行結存   OD1ns  
bank charge 銀行手續費   qE,%$0g  
bank deposit 銀行存款   Jy|Mfl%d  
bank discount 銀行貼現   rW\~sTH  
bank draft 銀行匯票   T)C  
bank loan 銀行借款   *fd` .}  
bank overdraft 銀行透支   L <QDC   
bankers acceptance 銀行承兌   Y6N+,FAk+J  
bankruptcy 破產   8%xtb6#7M  
bearer 持票人   jB1\L<P  
beneficiary 受益人   RmNF]" 3%  
bequest 遺產   w@:o:yLS  
bill 票據   Y#t"..mc'  
bill of exchange 匯票   h,p&/oU4U  
bill of lading 提單   b&_p"8)_  
bills discounted 貼現票據   rLKDeB  
bills payable 應付票據   (u'/tNGS  
bills receivable 應收票據   S i>TG  
board of directors 董事會   3o^V$N.  
bonds 債券   v'@LuF'e8  
bonus 紅利    |y=gp  
book value 賬面價值   X 1'Ze,34  
bookkeeper 簿記員   & {/u>,  
bookkeeping 簿記   "Q J-IRt&  
branch office general ledger 支店往來賬戶   O~Fk0}-  
broker 經紀人   3}g
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brought down 接前   hWW<]qzA,  
brought forward 接上頁   .z4FuG,R  
budget 預算   Qp?+_<{  
by-product 副產品   , XR8qi~  
by-product sales 副產品銷售   Q$zlxn 7\  
capital 股本   )/pPY  
capital income 資本收益   Z"^@B2v  
capital outlay 資本支出   !'MD8  
capital stock 股本   hWu)0t  
capital stock certificate 股票   3// v{ce1]  
carried down 移後   ;7A,'y4f  
carried forward 移下頁   ;5l|-&{@*  
cash 現金   CKur$$B  
cash account 現金賬戶   '
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cash in bank 存銀行現金   !58JK f  
cash on delivery 交貨收款   &ivIv[LV  
cash on hand 庫存現金   sP 
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cash payment 現金支付   6};oLnO  
cash purchase 現購   u^uG_^^,
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cash sale 現沽   q'r3a+  
cashier 出?#123;員   c2f$:XiM  
cashiers check 本票   OY#_0p)i  
certificate of deposit 存款單折   Ye6O!,R  
certificate of indebtedness 借據   y_&XF>k91  
certified check 保付支票   lTP02|eK  
certified public accountant 會計師   /0uinx  
charges 費用   c%!wKoD  
charge for remittances 匯水手續費   gk#rA/x  
charter 營業執照   iE`aGoA  
chartered accountant 會計師   J_@4J7  
chattles 動產   SAJ=)h~  
check 支票   UXJl;Mb  
che stub 支票存根   g-}sVvM  
closed account 己結清賬戶   y<b0z\  
closing 結算   S@)bl  
closing entries 結賬紀錄   ' ^
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closing stock 期末存貨   >>Di  
closing the book 結賬   F! e`i-xt  
columnar journal 多欄日記賬   U'G`Q0n  
combination 聯合   W
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commission 佣金   O2dgdtm  
commodity 商品   -c@
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common stock 普通股   m5
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company 公司   7p$*/5fk  
compensation 賠償   t
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compound interest 複利   2A|6o*s"  
consignee 承銷人   }0RFo96)v  
consignment 寄銷   B
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consignor 寄銷人   uek3Y[n  
consolidated balance sheet 合併資產負債表   +GU16+w~E  
consolidated profit and loss account 合併損益表   6DW |O<k^j  
consolidation 合併   9m4rNvb  
construction cost 營建成本   x?'%  
construction revenue 營建收入   %ko 8P  
contract 合同   <1BK 5%?  
control account 統制賬戶   Z -a(3&  
copyright 版權  
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corporation 公司   sLp LY1X  
cost 成本   YO0x68  
cost accounting 成本會計   qL.Y_,[[  
cost of labour 勞工成本   s[4!R&b  
cost of production 生產成本   S(h*\we  
cost of manufacture 製造成本   oZ:F3 GQ4Q  
cost of sales 銷貨成本   m0\}Cc  
cost price 成本價格   MToQ8qKs  
credit 貸方   j]O[I^5  
credit note 收款通知單   _PXo'*j  
creditor 債權人   7=A9E]:  
crossed check 橫線支票   M&c1i
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current account 往來活期賬戶   0\nhg5]?  
current asset 流動資產   2{I
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current liability 流動負債   g GT,PP(k  
current profit and loss 本期損益   [F[<2{FQF  
debit 借方   >C&<dO#i  
debt 債務   O>5u5n  
debtor 債務人   vXQmEIm  
deed 契據   (kyo?3  
deferred assets 遞延資產   0]W]#X4A  
deferred liabilities 遞延負債   RmV/wY  
delivery 交貨   E*CQG;^=N  
delivery expense 送貨費   hg'!
  
delivery order 出貨單   6XK`=ss?  
demand draft 即期匯票   XPo'iI-  
demand note 即期票據   =S8>  
demurrage charge 延期費   }QW~.>`  
deposit 存款   PVc|y.  
deposit slip 存款單   E (+wl  
depreciation 折舊   N:jiZ)  
direct cost 直接成本   .r%|RWs6W  
direct labour 直接人工   Lj-&TO}OZ  
director 董事   s{J!^q  
discount 折扣   #n)W  
discount on purchase 進貨折扣   V?dK*8s  
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