[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。   .3l'&".'  
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acceptance 承兌   snT!3t  
account 賬戶   k6_ RJ8I  
accountant 會計員   g7res  
accounting 會計   ,3Y~ #{,i  
accounting system 會計制度   -o#HO_9  
accounts payable 應付賬款   AF g*  
accounts receivable 應收賬款   >wS52ng  
accumulated profits 累積利益   ^a4y+!  
adjusting entry ?#123;整記錄   -9Wx;u4]o  
adjustment ?#123;整   (D]l/akP  
administration expense 管理費用   ,F`:4=H%  
advances 預付   "Sz pFw  
advertising expense 廣告費   I8;pMr6  
agency 代理   q
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agent 代理人   awQf$  
agreement 契約   M:z)uLD w  
allotments 分配數   `c ~Va/Yi  
allowance 津貼   !2s< v
 
amalgamation 合併   =/&ob%J)9]  
amortization 攤銷   Fy3&Emu  
amortized cost 應攤成本   b*S:wfw  
annuities 年金   -h%;L5oJ2,  
applied cost 已分配成本   QijEb  
applied expense 已分配費用   $=uyZTYF)}  
applied manufacturing expense 己分配製造費用   Qctm" g|  
apportioned charge 攤派費用   R,-y  
appreciation 漲價   8'Sw?FbVA/  
article of association 公司章程   M)C.bo{p  
assessment 課稅   $p30?\  
assets 資產   S^? @vj  
attorney fee 律師費   R| [mp%Q  
audit 審計   u0`~ |K  
auditor 審計員   u1s^AW8 y  
average 平均數   ) E.KB6  
average cost 平均成本   rC V&&09  
bad debt 壞賬   {|= 8wB  
balance 餘額   {Hm0Q  
balance sheet 資產負債表   9`yG[OA  
bank account 銀行賬戶   &@u;xc| v  
bank balance 銀行結存   [hSE^ m  
bank charge 銀行手續費   M/C7<?&  
bank deposit 銀行存款   gq~>S1  
bank discount 銀行貼現   &;S.1tg  
bank draft 銀行匯票   xjB2?:/2  
bank loan 銀行借款   N>!RKf:ir  
bank overdraft 銀行透支   zc>/1>?M  
bankers acceptance 銀行承兌   h$.y)v  
bankruptcy 破產   FZ'|z8Dm  
bearer 持票人   ` W,gYH7  
beneficiary 受益人   RL7OFfMe  
bequest 遺產   ":E 7#9  
bill 票據   ]`)50\pdw  
bill of exchange 匯票   ^Lr)STh  
bill of lading 提單   L)H'g  
bills discounted 貼現票據   01<~~6A  
bills payable 應付票據   ,6:ya8vB  
bills receivable 應收票據   ,=whwl "tA  
board of directors 董事會   NPy{ =#k4  
bonds 債券   l&2A]5C  
bonus 紅利   <;<_f U  
book value 賬面價值   ]vj=M-:+  
bookkeeper 簿記員   q'~?azg:  
bookkeeping 簿記   ;Nf5,D.D  
branch office general ledger 支店往來賬戶   {)nm {IV,  
broker 經紀人   [u\E*8  
brought down 接前   I)Y ^_&=  
brought forward 接上頁   sN0S~}F+  
budget 預算   -jy-KC  
by-product 副產品   +X6xCE  
by-product sales 副產品銷售   u&T s'j  
capital 股本   rZ5vey  
capital income 資本收益   (]7&][  
capital outlay 資本支出   '0)a|1,  
capital stock 股本   {E`[`Kf  
capital stock certificate 股票   +InAK>NZ'  
carried down 移後   I:l<t*  
carried forward 移下頁   \o3)\ e]o  
cash 現金   C9>tj=yEY  
cash account 現金賬戶   5W_u|z+/g  
cash in bank 存銀行現金   C%#=@HC  
cash on delivery 交貨收款   t"Ok-!c|  
cash on hand 庫存現金   Kcv7C{-/  
cash payment 現金支付   9[K".VeT]  
cash purchase 現購   tj/X 7|  
cash sale 現沽   _1jd{?kt  
cashier 出?#123;員   B@g 0QgA  
cashiers check 本票   Lt>"R! "x  
certificate of deposit 存款單折   )cOw9&#s  
certificate of indebtedness 借據   t=M:L[bis;  
certified check 保付支票   FG]xn(E  
certified public accountant 會計師   R&}"En`$s  
charges 費用   jf25Ky~  
charge for remittances 匯水手續費   Y/cnj n  
charter 營業執照   'F>eieO
 
chartered accountant 會計師   H0<(j(JK  
chattles 動產   _Kdqa%L !  
check 支票   l
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che stub 支票存根   *y +T(73  
closed account 己結清賬戶   X+zFRL%  
closing 結算   T(t@[U2^  
closing entries 結賬紀錄   :{@&5KQ8)  
closing stock 期末存貨   x_Zi^]  
closing the book 結賬   c"`o V! m  
columnar journal 多欄日記賬   vf6_oX<Os  
combination 聯合    eX7dyM  
commission 佣金   /Y$UJt  
commodity 商品   e~]3/0  
common stock 普通股   LV|ZZ.d h  
company 公司   :xOne<@  
compensation 賠償   QHOA__?  
compound interest 複利   .^6;_s>FN  
consignee 承銷人    PI_MSiYQ  
consignment 寄銷   YjaEKM8*  
consignor 寄銷人   ?/ xk  
consolidated balance sheet 合併資產負債表   r}kQ<SRx  
consolidated profit and loss account 合併損益表   f P'qUN  
consolidation 合併   tPu0r],`o  
construction cost 營建成本   :pj00  
construction revenue 營建收入   wh4ik`S 1  
contract 合同   A9Cq(L_H  
control account 統制賬戶   (A!+$}UR  
copyright 版權   9))E\U
 
corporation 公司   Bk,:a,
 
cost 成本   0/{$5gy&  
cost accounting 成本會計   | RMIV  
cost of labour 勞工成本   2R9AYI  
cost of production 生產成本   Gx Z'"x  
cost of manufacture 製造成本   ' >a(|  
cost of sales 銷貨成本   XaT9`L<  
cost price 成本價格   "|P8L| @*  
credit 貸方   g'2'K  
credit note 收款通知單   b=nQi. /f  
creditor 債權人   6mcxp+lm|  
crossed check 橫線支票  
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current account 往來活期賬戶   05= $Dnv  
current asset 流動資產   B \?We\y  
current liability 流動負債   c@H_f  
current profit and loss 本期損益   *12,MO>go  
debit 借方   yB][ 3?lv  
debt 債務   Ky"]L~8$  
debtor 債務人   !6y<jJ>  
deed 契據   >6fc`3*!  
deferred assets 遞延資產   p4l^b[p  
deferred liabilities 遞延負債   |'@c ~yc  
delivery 交貨   <1")JDW  
delivery expense 送貨費   QwF\s13  
delivery order 出貨單   G@s]HJ:  
demand draft 即期匯票   /S4$qr cM  
demand note 即期票據   ) 0p9I0=  
demurrage charge 延期費   80qSPitj  
deposit 存款   FR%9Qb7  
deposit slip 存款單   qg521o$*  
depreciation 折舊   b6KO_s:'g  
direct cost 直接成本   QuG=am?l`  
direct labour 直接人工   =W+ h.?  
director 董事   !~X[qT  
discount 折扣   P .I<.e  
discount on purchase 進貨折扣   nR%ASUx:Y  
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