[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。   z6{0\#'K  
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acceptance 承兌   !J2Lp  
account 賬戶   z
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accountant 會計員   :'!?dszS  
accounting 會計   KqtI^qC8  
accounting system 會計制度   n$=n:$`q  
accounts payable 應付賬款   qx!IlO  
accounts receivable 應收賬款   Rwy:.)7B$q  
accumulated profits 累積利益   'GW@P  
adjusting entry ?#123;整記錄   Hpsg[d)!  
adjustment ?#123;整   TR%?U/_4;r  
administration expense 管理費用   #bdJ]v.n  
advances 預付   2G'G45Q  
advertising expense 廣告費   ^WD[>E~  
agency 代理   \h0e09& I  
agent 代理人   ^ul`b  
agreement 契約   "?S#vUS+ 2  
allotments 分配數   }'X}!_9w>  
allowance 津貼   ]\3dJ^q|%  
amalgamation 合併   k2;8~LqF  
amortization 攤銷   <N`rcKE%~P  
amortized cost 應攤成本   bpU^|r^W  
annuities 年金   *aT!|;  
applied cost 已分配成本   Dl"y|  
applied expense 已分配費用   ?ke C  
applied manufacturing expense 己分配製造費用   yNN2}\[.  
apportioned charge 攤派費用   (8
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appreciation 漲價   z1Ju;k(8  
article of association 公司章程   _*`AGda  
assessment 課稅   $==hr^H  
assets 資產   'Kl
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attorney fee 律師費   n1;V2k{uV  
audit 審計   T!*7G:\f"  
auditor 審計員   4a646jg)  
average 平均數   f'.
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average cost 平均成本   je{5iIr3/  
bad debt 壞賬   j5HOdy2  
balance 餘額   5GRN1Aov<  
balance sheet 資產負債表   $jntT(V  
bank account 銀行賬戶   z1:auodI@  
bank balance 銀行結存   Z'fy9  
bank charge 銀行手續費   iFDQnt [t  
bank deposit 銀行存款   (>Yii_Cd  
bank discount 銀行貼現   k1cBMDSokO  
bank draft 銀行匯票   X F40;urm  
bank loan 銀行借款   +2
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bank overdraft 銀行透支   '"KK|]vJ  
bankers acceptance 銀行承兌   AV&ege  
bankruptcy 破產   J$P]>By5:  
bearer 持票人   d6n6= [*  
beneficiary 受益人   P$oa6`% l  
bequest 遺產   ![V<vIy   
bill 票據   |zUDu\MZ{  
bill of exchange 匯票   RoiMvrJQP  
bill of lading 提單   6Q>w\@lF  
bills discounted 貼現票據   J7maG|S(DF  
bills payable 應付票據   P&SR;{:y  
bills receivable 應收票據   uL= \t=  
board of directors 董事會   0FW=8hFp,  
bonds 債券   m[7a~-3:J  
bonus 紅利   '1{~y3  
book value 賬面價值   [n^___7  
bookkeeper 簿記員   zZ wD)p?_g  
bookkeeping 簿記   vTP_vsdeG  
branch office general ledger 支店往來賬戶   -^Lj~O  
broker 經紀人   mPh;  
brought down 接前   #"OKO6]  
brought forward 接上頁   :L?zk"0C  
budget 預算   un/R7"  
by-product 副產品   [v&_MQ  
by-product sales 副產品銷售   pp-Ur?PM  
capital 股本   kOjq LA  
capital income 資本收益   W"0#  
capital outlay 資本支出   2V0R|YUt  
capital stock 股本   H>D_0o<#y  
capital stock certificate 股票   ~Ch`A@=5  
carried down 移後   {.2C>p  
carried forward 移下頁   uu/MXID  
cash 現金   }s|v-gRM{  
cash account 現金賬戶    D"Xm9 (  
cash in bank 存銀行現金   (=\P|iv  
cash on delivery 交貨收款   L%<1C\k  
cash on hand 庫存現金   p\HXE4d'  
cash payment 現金支付   xM*v!J,  
cash purchase 現購   .xD-eWw3R  
cash sale 現沽   W)"q9(T?%  
cashier 出?#123;員   vB,N6~r>  
cashiers check 本票   COT;KC6 n  
certificate of deposit 存款單折   ewLr+8  
certificate of indebtedness 借據   N;w1f"V}  
certified check 保付支票   YnMph0\Y^  
certified public accountant 會計師   x=Ru@nK;  
charges 費用   O{4m-;  
charge for remittances 匯水手續費   UFl*^j_)]  
charter 營業執照   "K@o s<  
chartered accountant 會計師   hb_Ia]b  
chattles 動產   -R8RAwsLG  
check 支票   Vr^wesT\Hx  
che stub 支票存根   'D-imLV<<  
closed account 己結清賬戶   %iGME%oXr  
closing 結算   olJ9Kfc0  
closing entries 結賬紀錄   ^\CQWgY(  
closing stock 期末存貨   (I+-wki"e  
closing the book 結賬   LY|h*a6Ym  
columnar journal 多欄日記賬   x}roPhZ  
combination 聯合   *= D$  
commission 佣金   eGE,zkj FY  
commodity 商品   J3'"-,Hv  
common stock 普通股   rd"]$_P8O  
company 公司   <ya3|ycnS  
compensation 賠償   KW09qar  
compound interest 複利   toCN{[   
consignee 承銷人   +
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consignment 寄銷   N7E[wOP  
consignor 寄銷人   mA4v 4z  
consolidated balance sheet 合併資產負債表   [W2p}4(  
consolidated profit and loss account 合併損益表   !At_^hSqz  
consolidation 合併   Qj=l OhM  
construction cost 營建成本   +F/'+  
construction revenue 營建收入   -0kwS4Hx2  
contract 合同   V^0*S=N
 
control account 統制賬戶   YgDgd \  
copyright 版權   S:5Nh^K  
corporation 公司   }Orc;_)r  
cost 成本   06ueE\@Sg  
cost accounting 成本會計   HU'd/5fun  
cost of labour 勞工成本   Ve=0_GR0  
cost of production 生產成本   ;6]+/e7O  
cost of manufacture 製造成本   n8iN/Y<%U  
cost of sales 銷貨成本   WOwIJrP  
cost price 成本價格   5~sJ$5<,  
credit 貸方   XGUF9arN  
credit note 收款通知單   bH =5[  
creditor 債權人   jeW0;Cz J~  
crossed check 橫線支票   Zj},VB*T  
current account 往來活期賬戶   T&!>lqU!J  
current asset 流動資產   U{;i864:}  
current liability 流動負債   Og,,s{
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current profit and loss 本期損益   ;Y~;G7  
debit 借方   nc31X  
debt 債務   ,mRN; |N  
debtor 債務人   weu' <C   
deed 契據   0zEn`rq&  
deferred assets 遞延資產   @^P=jXi<  
deferred liabilities 遞延負債   b\^.5SEw  
delivery 交貨   c#l (~g$D+  
delivery expense 送貨費   9]S}m[8k  
delivery order 出貨單   BBp
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demand draft 即期匯票   eAl&[_o|S  
demand note 即期票據   @z2RMEC~  
demurrage charge 延期費   H,uOshR  
deposit 存款   #v`G
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deposit slip 存款單   8en85 pp8P  
depreciation 折舊   J|I|3h<T  
direct cost 直接成本   p?!]sO1l  
direct labour 直接人工   bFTWuM  
director 董事   ad"&c*m[  
discount 折扣   `*~:nvU  
discount on purchase 進貨折扣   v&?Bqj  
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