[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。   ;\.&F
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acceptance 承兌   UU`qI}Ys8F  
account 賬戶   WLH2B1_):  
accountant 會計員   ,fFJSY^  
accounting 會計   I9m  
accounting system 會計制度   ljmHX2p  
accounts payable 應付賬款   / KM+PeO  
accounts receivable 應收賬款   "&F/'';0}E  
accumulated profits 累積利益   j)Gr@F>  
adjusting entry ?#123;整記錄   m%puD9  
adjustment ?#123;整   uRg^:  
administration expense 管理費用   v<4zcMv  
advances 預付   >T
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advertising expense 廣告費   Ye\%o[X  
agency 代理   q~C6+  
agent 代理人   b-XBs7OAx  
agreement 契約   c\opPhJ!0  
allotments 分配數   cvt
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allowance 津貼   S 1JB]\  
amalgamation 合併   SZEr  
amortization 攤銷   r@aFB@  
amortized cost 應攤成本   ZN^Q!v  
annuities 年金   xgVt0=q  
applied cost 已分配成本   N]~q@x;<)3  
applied expense 已分配費用   "]% L{aP  
applied manufacturing expense 己分配製造費用   Sw~<W%! ?  
apportioned charge 攤派費用   HU'}c*d]
 
appreciation 漲價   %* 8QLI  
article of association 公司章程   4e4 $AB"  
assessment 課稅   @ ggM5m
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assets 資產   X|as1Y$O+  
attorney fee 律師費   5UqCRz<,R  
audit 審計   "[G P)nC  
auditor 審計員   #cA}B L!3  
average 平均數   }-kb"\X%g  
average cost 平均成本   s_|wvOW)'  
bad debt 壞賬   aG!!z>  
balance 餘額   f|E
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balance sheet 資產負債表   \AG,dMS  
bank account 銀行賬戶   5m/r,d^H  
bank balance 銀行結存   &'Ch[Wo]H  
bank charge 銀行手續費   K>-m8.~\E  
bank deposit 銀行存款   7~ 2X/  
bank discount 銀行貼現   H$ v4N8D8I  
bank draft 銀行匯票   6YN4]  
bank loan 銀行借款   *E>YLkg]  
bank overdraft 銀行透支   {.sF&(e  
bankers acceptance 銀行承兌   h`)r :a7  
bankruptcy 破產   NWf!c-':  
bearer 持票人   ][9M_ .  
beneficiary 受益人   hFKYRZtP.8  
bequest 遺產   @$aCUJ/mE  
bill 票據   A%Ao yy4E  
bill of exchange 匯票   y8sI @y6  
bill of lading 提單   1}N5WBp  
bills discounted 貼現票據   5(,
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bills payable 應付票據   #3.\}d)  
bills receivable 應收票據   tTY(I1  
board of directors 董事會   dJ$}]   
bonds 債券   ^0VI J)y  
bonus 紅利   Ts^IA67&<  
book value 賬面價值   O32:j   
bookkeeper 簿記員   ^<< Wqmx  
bookkeeping 簿記   R|_?yV[  
branch office general ledger 支店往來賬戶   atYm.qb  
broker 經紀人   pNDL:vMWP  
brought down 接前    ]3%Z  
brought forward 接上頁   %Dy a-  
budget 預算   6$IAm#  
by-product 副產品   o rEo$e<  
by-product sales 副產品銷售   H>VuUH|  
capital 股本   >Z/,DIn,I
 
capital income 資本收益   e+S%`Sg  
capital outlay 資本支出   XI pXP,Yy  
capital stock 股本   (fq>P1-  
capital stock certificate 股票   !Y5O3^I=u  
carried down 移後   I'C{=?  
carried forward 移下頁   {>Zc#U'  
cash 現金   $U<xrN>O  
cash account 現金賬戶   Mk7#qiPo  
cash in bank 存銀行現金   ,1od]]>(O  
cash on delivery 交貨收款   5gi `&t`  
cash on hand 庫存現金  
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cash payment 現金支付   e1K,4Bq  
cash purchase 現購   U<*ZY`B3  
cash sale 現沽   ze]2-
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cashier 出?#123;員   =d`,W9D  
cashiers check 本票   fk9FR^u  
certificate of deposit 存款單折   EI]NOG 0  
certificate of indebtedness 借據   JhIgqW2  
certified check 保付支票   ?%F*{3IP  
certified public accountant 會計師   {p+7Q
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charges 費用   ~[Mm0L}8  
charge for remittances 匯水手續費   uEH&]M>d_  
charter 營業執照   On#RYy^}  
chartered accountant 會計師   MJb!+E+  
chattles 動產   m8fxDepFA  
check 支票   Em-8 8=XO  
che stub 支票存根   }_Jr[ia
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closed account 己結清賬戶   byoDGUv  
closing 結算   q B5cF_  
closing entries 結賬紀錄   NFv9%$l-  
closing stock 期末存貨   6;k#|-GU&  
closing the book 結賬   V07e29w  
columnar journal 多欄日記賬   t=Tu-2,k  
combination 聯合   j-ZKEA{:1  
commission 佣金   hU@9vU<U  
commodity 商品   lt[{u$  
common stock 普通股   yuWoz*:t  
company 公司   ANZD7v6a  
compensation 賠償   kK>PF
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compound interest 複利   ojni+}>_  
consignee 承銷人   *^ g7kCe(  
consignment 寄銷   E80C0Q+V  
consignor 寄銷人   fE8/tx](  
consolidated balance sheet 合併資產負債表   y4^6I$M7V  
consolidated profit and loss account 合併損益表   qQv?J]l  
consolidation 合併   Ni7~ Mjjt  
construction cost 營建成本   ;<OIu&,*  
construction revenue 營建收入   J*IC&jH:  
contract 合同   tT>~;l%'  
control account 統制賬戶   e?rp$kq7  
copyright 版權   X!Xl  
corporation 公司   UEbRg =6  
cost 成本   /:iO:g1  
cost accounting 成本會計   ZaBGkDX5  
cost of labour 勞工成本   ,IX:u1mO  
cost of production 生產成本   b `)^Ao:  
cost of manufacture 製造成本   N&n2\
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cost of sales 銷貨成本   I@76ABu^  
cost price 成本價格   ?aR)dQ  
credit 貸方   96x0'IsaG  
credit note 收款通知單   GdVq+,Ge  
creditor 債權人   }D-h=,];  
crossed check 橫線支票   `V M@-;@w  
current account 往來活期賬戶   ,{!~rSq-l  
current asset 流動資產   ~ x- R78'  
current liability 流動負債   t`1E4$Bb\  
current profit and loss 本期損益   z-<
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debit 借方   <1cYz\/!M  
debt 債務   O:3LA-vA  
debtor 債務人   `],'fT|,S  
deed 契據   8T6.Zhv  
deferred assets 遞延資產   Op%}.9ed  
deferred liabilities 遞延負債   {fW(e?8)  
delivery 交貨   E(N?.i-%$  
delivery expense 送貨費   7m3| 2Qv  
delivery order 出貨單   H.cN(7LXm  
demand draft 即期匯票   r*CI6yP  
demand note 即期票據   \}[{q  
demurrage charge 延期費   3}V`]B#a  
deposit 存款   /<,LM8n  
deposit slip 存款單   R%B"Gtl)  
depreciation 折舊   <J" 7ufHSQ  
direct cost 直接成本   "5Orj*{  
direct labour 直接人工   p
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director 董事   GZXBzZ}  
discount 折扣   n%GlOKC  
discount on purchase 進貨折扣   zG)XB *c  
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