[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!A' w2o  
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acceptance 承兌   *'ffMnSZ  
account 賬戶   VY|'7in"M  
accountant 會計員   h1A
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accounting 會計   si=m5$V  
accounting system 會計制度   2{;~Bgd  
accounts payable 應付賬款   DO{Lj#@  
accounts receivable 應收賬款   /fDXO;tN  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   sf5F$  
adjustment ?#123;整   ;\48Q;  
administration expense 管理費用   V krjs0  
advances 預付   FX,kmre3  
advertising expense 廣告費   3s B9t X  
agency 代理   AREpZ2GiU  
agent 代理人   fx3oA}  
agreement 契約   W|-<ekH_u  
allotments 分配數   yYN_]&ag  
allowance 津貼   iwx*mC{|A  
amalgamation 合併   Lh rU fy  
amortization 攤銷   }LTyXo  
amortized cost 應攤成本   /JbO$A  
annuities 年金   NPjNkpWm&=  
applied cost 已分配成本   %&}gt+L(M  
applied expense 已分配費用   _A]=45cn ~  
applied manufacturing expense 己分配製造費用   gO%oA} !i  
apportioned charge 攤派費用   TKs l.|  
appreciation 漲價   $;VY`n  
article of association 公司章程   |$+ xVi8  
assessment 課稅    Xn=  
assets 資產   -ztgi
rU  
attorney fee 律師費    XkRPD  
audit 審計   =s/UF_JN  
auditor 審計員   W
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average 平均數   -a\[`JHi  
average cost 平均成本   =+ALh-  
bad debt 壞賬   +Jw+rjnP  
balance 餘額   *w5xC5*  
balance sheet 資產負債表   ;%B:1Z  
bank account 銀行賬戶   ~.&PQE$DF  
bank balance 銀行結存   /0z#0gNp  
bank charge 銀行手續費   &< oJw TC  
bank deposit 銀行存款   4D=^24f`0  
bank discount 銀行貼現   WlW7b.2.  
bank draft 銀行匯票   BBDt^$  
bank loan 銀行借款   !cNw8"SIU  
bank overdraft 銀行透支   4#Cm5xAt6  
bankers acceptance 銀行承兌   `/RcE.5n\@  
bankruptcy 破產   &3CC |  
bearer 持票人   W
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beneficiary 受益人   CXd/ M~:!  
bequest 遺產   LVe[N-K  
bill 票據   G/4~_\YMq  
bill of exchange 匯票   f=paa/k0  
bill of lading 提單   UiQF4Uc"  
bills discounted 貼現票據   :878q TB  
bills payable 應付票據   [Ufx=BPx3  
bills receivable 應收票據   Q/]t$  
board of directors 董事會   P&sYS<9q  
bonds 債券   hOj(*7__  
bonus 紅利   u#)ARCx,w  
book value 賬面價值   t~_ bquGk  
bookkeeper 簿記員   Zonr/sA~  
bookkeeping 簿記   nxhn|v  
branch office general ledger 支店往來賬戶   O)%s_/UX  
broker 經紀人   V(
wANvH  
brought down 接前   -=4{X R3  
brought forward 接上頁   
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budget 預算   [ XBVES8  
by-product 副產品   pE381Cw  
by-product sales 副產品銷售   ZVni'ym  
capital 股本   &`I7
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capital income 資本收益   )QAS7w#k  
capital outlay 資本支出   1<F6{?,z  
capital stock 股本   H6Q!~o\"H  
capital stock certificate 股票   uWjEyxPv{  
carried down 移後   :rSCoi>K  
carried forward 移下頁   Z3O_K  
cash 現金   -(JBgM"  
cash account 現金賬戶   kK_9I (7c  
cash in bank 存銀行現金   W0k7(v)  
cash on delivery 交貨收款   a/TeBx#yG  
cash on hand 庫存現金   iyTKy+3A  
cash payment 現金支付   9o+e3TXp#  
cash purchase 現購   N7UGgn=  
cash sale 現沽   :wY(</H  
cashier 出?#123;員   IN?6~O p  
cashiers check 本票   X?++I4\  
certificate of deposit 存款單折   L "5;<  
certificate of indebtedness 借據   Aa}Nr5{O|  
certified check 保付支票   EI8KKo *  
certified public accountant 會計師   #tN!^LLi  
charges 費用   x:iLBYf  
charge for remittances 匯水手續費   d8J(~$tXQN  
charter 營業執照   )
7  M  
chartered accountant 會計師   :vJ1Fo!  
chattles 動產   ZZrvl4
h  
check 支票   "R^0e Nv$  
che stub 支票存根   @cB6,iUr  
closed account 己結清賬戶   E_-
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closing 結算   )St`}qu;  
closing entries 結賬紀錄   JYrOE"!h  
closing stock 期末存貨   iC4rzgq  
closing the book 結賬   z-JYzxL9  
columnar journal 多欄日記賬   ?fX`z(Z  
combination 聯合   NX8. \Pf#  
commission 佣金   PYyT#AcW2  
commodity 商品   p9[gG\  
common stock 普通股   .TO#\!KBv  
company 公司   <lP5}F87  
compensation 賠償   l0lvca=;  
compound interest 複利   +2,E K   
consignee 承銷人   >0S(se
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consignment 寄銷   m[<z/D  
consignor 寄銷人   an)Z.x  
consolidated balance sheet 合併資產負債表   jE!?;} P1  
consolidated profit and loss account 合併損益表   .5!Q(  
consolidation 合併   >6gduD!6I  
construction cost 營建成本   6ag0c&k  
construction revenue 營建收入   "10.,QK  
contract 合同   #:8V<rc^  
control account 統制賬戶   4[rX\?^e  
copyright 版權   :'T
q5kE  
corporation 公司   nZ4@g@e2
 
cost 成本   J<MuWgx&  
cost accounting 成本會計   [<.dOe7|  
cost of labour 勞工成本   FDTC?Ii O  
cost of production 生產成本   UcWf O!}D  
cost of manufacture 製造成本   Ygc.0VKMR  
cost of sales 銷貨成本   ~ep^S^V+  
cost price 成本價格   ?i$MinK  
credit 貸方   zU";\);  
credit note 收款通知單   s] Z++Lh<{  
creditor 債權人   nG7E j#1  
crossed check 橫線支票   Cf.(/5X  
current account 往來活期賬戶   $fwj8S7$  
current asset 流動資產   naM=oSB(  
current liability 流動負債   ]u47]L#  
current profit and loss 本期損益   w_*$wVl
 
debit 借方   +T HBPEq  
debt 債務   C,$7fW{?  
debtor 債務人   & sgzSX  
deed 契據   6c*QBzNL  
deferred assets 遞延資產   qv 8B$}FU  
deferred liabilities 遞延負債   {CQI*\O  
delivery 交貨   },,K6*P  
delivery expense 送貨費    rQ)I  
delivery order 出貨單   .e |\Bf0P  
demand draft 即期匯票   8xx2+  
demand note 即期票據   R]NCD*~  
demurrage charge 延期費   < ;fI*km  
deposit 存款   !=]cAS PGD  
deposit slip 存款單   })C}'!+]  
depreciation 折舊   xpWY4Q  
direct cost 直接成本   95*=&d  
direct labour 直接人工   .2SD)<}(9  
director 董事   ad`7[fI  
discount 折扣   'h>CgR^NM1  
discount on purchase 進貨折扣   ;M5]XCPk  
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