[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。   gf$5pp-  
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acceptance 承兌   _VFl.U,   
account 賬戶   dj3}Tjt  
accountant 會計員   }\!&3^I  
accounting 會計   ZaIlo5  
accounting system 會計制度   IV]s!  
accounts payable 應付賬款   7^>UUdk(  
accounts receivable 應收賬款   *G"L]N
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accumulated profits 累積利益   mI_ ?hl?Pv  
adjusting entry ?#123;整記錄   XT~!dq5  
adjustment ?#123;整   vN=e 1\  
administration expense 管理費用   |gxT-ZM  
advances 預付   @)owj^sA  
advertising expense 廣告費   ?`#)JG,A7  
agency 代理   aY&He~  
agent 代理人   Q ;V `  
agreement 契約   =BzyI  
allotments 分配數   ckY,6e"6  
allowance 津貼   bKRz=$P?  
amalgamation 合併   V<A_c^unO  
amortization 攤銷   !#wd~: H  
amortized cost 應攤成本   cOkjeHs 5  
annuities 年金   zkHwoAD;t8  
applied cost 已分配成本   8FYcUvxfT  
applied expense 已分配費用   \3a(8Em  
applied manufacturing expense 己分配製造費用   wH
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apportioned charge 攤派費用   g?'pb*PR  
appreciation 漲價    ;j|T#-.  
article of association 公司章程   1#9qP~#]'{  
assessment 課稅   X
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assets 資產   vu-QyPnS|w  
attorney fee 律師費   X2^`Znq9  
audit 審計   gb:)t}|  
auditor 審計員   P4@<`Eb  
average 平均數   &.~Xl:lq  
average cost 平均成本   mVUDPMyZ  
bad debt 壞賬   K89 AZxH  
balance 餘額   m/vwM
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balance sheet 資產負債表   |O =Fz3)  
bank account 銀行賬戶   t F^|,9_<  
bank balance 銀行結存   ~`-z"zM:p  
bank charge 銀行手續費   ?ra6Lo  
bank deposit 銀行存款   M`^;h:DN^  
bank discount 銀行貼現   H~y 7o_tg  
bank draft 銀行匯票   lW}"6@0,  
bank loan 銀行借款   =gL~E9\  
bank overdraft 銀行透支   0`y;[qAG[  
bankers acceptance 銀行承兌   $#E?`At{I  
bankruptcy 破產   N&ZIsaK,j  
bearer 持票人   rBG8.E36J  
beneficiary 受益人   nW?DlECo?  
bequest 遺產   ~Mu=,OT  
bill 票據   (NPDgR/   
bill of exchange 匯票   g!%C_AI   
bill of lading 提單   a:nMW'!  
bills discounted 貼現票據   mqPV
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bills payable 應付票據   ,2h
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bills receivable 應收票據   Gc6`]7 s  
board of directors 董事會   p<%76H A  
bonds 債券   Ip_S8 ;;  
bonus 紅利   ,jVj9m  
book value 賬面價值   >:7W.QLRU  
bookkeeper 簿記員   2Hltgt,  
bookkeeping 簿記   P5{|U"Y_  
branch office general ledger 支店往來賬戶   m#y?k1GY  
broker 經紀人   uEp v l  
brought down 接前   J`F][ A  
brought forward 接上頁   GMD>Ih.k:9  
budget 預算   )<W6cDx'H+  
by-product 副產品   -?)` OHc^  
by-product sales 副產品銷售   f{_K%0*  
capital 股本   ai/VbV'|  
capital income 資本收益   ?Uz7($}  
capital outlay 資本支出   GWP;;x%  
capital stock 股本   CH h]v.V  
capital stock certificate 股票   nFE0y3GD8  
carried down 移後   cQj{[Wt4  
carried forward 移下頁   u Yk4qorA  
cash 現金   Ya$JX(aUe  
cash account 現金賬戶   Gp6|0:2,L~  
cash in bank 存銀行現金   TM_ MJp  
cash on delivery 交貨收款   zD8q(]: A  
cash on hand 庫存現金   NUiNn 7C  
cash payment 現金支付   };m.Y>=)K  
cash purchase 現購   K&{*sa r  
cash sale 現沽   'W0?XaEk-  
cashier 出?#123;員   ]F&<{\:_}  
cashiers check 本票   6.fahg?E  
certificate of deposit 存款單折   bY6y)l  
certificate of indebtedness 借據   DFvLCGkDk  
certified check 保付支票   q!l[^t|;  
certified public accountant 會計師   mRIW9V  
charges 費用   G(piq4D  
charge for remittances 匯水手續費   !M]_CPh]  
charter 營業執照   ((BuBu>  
chartered accountant 會計師   rw*#ta O  
chattles 動產   TRQX#))B  
check 支票   CfFNk "0{  
che stub 支票存根   (C;oot
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closed account 己結清賬戶   Oh9jr"Gm=  
closing 結算    imE5$;  
closing entries 結賬紀錄   [&mYW.O<  
closing stock 期末存貨   I<Vh Eo,  
closing the book 結賬   z`b.~<P  
columnar journal 多欄日記賬   0q%=Vs~@g  
combination 聯合   @=jcdn!\M  
commission 佣金   VU>s{_|{  
commodity 商品   R!7emc0T  
common stock 普通股   =d_@k[
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company 公司   x+h7OvW{  
compensation 賠償   8.vPh
  
compound interest 複利   x 
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consignee 承銷人   sePOW#|  
consignment 寄銷   GnbXS>  
consignor 寄銷人   Q!DQ!;Br6  
consolidated balance sheet 合併資產負債表   kTQ`$V(>&  
consolidated profit and loss account 合併損益表   .^s%Nh2jM  
consolidation 合併   g+ `Ie'o<  
construction cost 營建成本   7S<Z&1(  
construction revenue 營建收入   /wIev1Z!Y  
contract 合同   IQK
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control account 統制賬戶   -Kt36:|  
copyright 版權   =U3,P%  
corporation 公司   ~g2ColFhu  
cost 成本   yc,Qz.+g  
cost accounting 成本會計   hk"^3d!  
cost of labour 勞工成本   Hl&]r'bK  
cost of production 生產成本   rn1FCJ<;H  
cost of manufacture 製造成本   Py(l+Ik`>  
cost of sales 銷貨成本   {rr ED  
cost price 成本價格   luZqW`?Bt  
credit 貸方   'Mjbvh4  
credit note 收款通知單   ,cm;A'4]  
creditor 債權人   bA#E8dlC_  
crossed check 橫線支票   ;(3fr0 cr:  
current account 往來活期賬戶   hB:R8Y^?H  
current asset 流動資產   DvnK_Q!  
current liability 流動負債   WU1I>i  
current profit and loss 本期損益   dL"$YU9z  
debit 借方   di6A.N5A  
debt 債務   wxPg*R+t  
debtor 債務人   8}p5MG  
deed 契據   ^r=#HQGt  
deferred assets 遞延資產   IsO'aFK)ln  
deferred liabilities 遞延負債   DSix(bs9  
delivery 交貨   6YT*=\KT  
delivery expense 送貨費   R{.wAH(  
delivery order 出貨單   WPyd ^Y<  
demand draft 即期匯票   hB<.u  
demand note 即期票據   /B!"\0G/,  
demurrage charge 延期費   r2QC$V:0  
deposit 存款   z'r.LBnh  
deposit slip 存款單   NW= j>7  
depreciation 折舊   9a)D
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direct cost 直接成本   yoV"?W>!  
direct labour 直接人工   =_cWCl^5  
director 董事   V]}/e!XK
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discount 折扣   [AR$Sw60  
discount on purchase 進貨折扣   ?AY596  
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