[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。   tSST.o3  
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acceptance 承兌   M18H1e@Al  
account 賬戶   H-?wEMi)*u  
accountant 會計員   Wq bfZx  
accounting 會計   QHt;c  
accounting system 會計制度   ;(a\F  
accounts payable 應付賬款   'bH',X8gF  
accounts receivable 應收賬款   |G2hm8 Y  
accumulated profits 累積利益   ~s}0z&v^te  
adjusting entry ?#123;整記錄   ;l^4/BR  
adjustment ?#123;整   }pE8G#O&  
administration expense 管理費用   T6X%.tR>`  
advances 預付   j3Ng] @N  
advertising expense 廣告費   81\$X  
agency 代理   e ~X<+3<
 
agent 代理人   UbBo#(TZ)  
agreement 契約   4_CV.?  
allotments 分配數   4Xna}7  
allowance 津貼   IrJPP2Q  
amalgamation 合併   T&?0hSYt  
amortization 攤銷   E$$pO.\  
amortized cost 應攤成本   h[5<S&  
annuities 年金   ?)B"\#`t  
applied cost 已分配成本   Zk#^H*jgx  
applied expense 已分配費用   @ljvTgZ(X  
applied manufacturing expense 己分配製造費用   -qki^!Y?  
apportioned charge 攤派費用   o8!gV/oy  
appreciation 漲價   aR }|^ex  
article of association 公司章程   Rp~#zt9:  
assessment 課稅   vYh_<Rp5  
assets 資產   O1/U3/2/d  
attorney fee 律師費   oo{5:  
audit 審計   e=11EmN9  
auditor 審計員   /Q7cQ2[EU  
average 平均數   O|#N$a&_N  
average cost 平均成本   btq`[gAF\  
bad debt 壞賬   )P6n,\  
balance 餘額   _Qy3A T~  
balance sheet 資產負債表   K^V*JH\G  
bank account 銀行賬戶   T[w]w  
bank balance 銀行結存   Jjb(lW  
bank charge 銀行手續費   UWdPB2x[  
bank deposit 銀行存款   \bt+46y@]  
bank discount 銀行貼現   ap;tggi(H  
bank draft 銀行匯票   E$z)$`"1  
bank loan 銀行借款   C
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bank overdraft 銀行透支   > ,L'A;c}  
bankers acceptance 銀行承兌   7wt2|$Qz  
bankruptcy 破產   -+1it  
bearer 持票人   Nw'3gJ:
 
beneficiary 受益人   7m;2M]BRi  
bequest 遺產   ]w _
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bill 票據   &9CKI/K:  
bill of exchange 匯票   v1hrRf2<  
bill of lading 提單   O*3x'I*a  
bills discounted 貼現票據   ?^z!yD\  
bills payable 應付票據   :kycIM]s  
bills receivable 應收票據   c5uT'P"  
board of directors 董事會   [3a-1,  
bonds 債券   >uN`q1?l'  
bonus 紅利   zcrLd={  
book value 賬面價值   !B==cNq  
bookkeeper 簿記員   myTz  
bookkeeping 簿記   {~g(W
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branch office general ledger 支店往來賬戶   d*26;5~\  
broker 經紀人   CPq{M.B  
brought down 接前   RUTlwT
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brought forward 接上頁   G"CV S@  
budget 預算   <BIj a  
by-product 副產品   :uZfdu  
by-product sales 副產品銷售   |H67ny&K^&  
capital 股本   %Z-^Bu8;y  
capital income 資本收益   ?^i$} .%W  
capital outlay 資本支出   TlExw0i!  
capital stock 股本   7@g8nv(p  
capital stock certificate 股票   R9SJ;TsE  
carried down 移後   ,jWMJ0X/N=  
carried forward 移下頁   fI%+  
cash 現金   Wxl^f?I`:  
cash account 現金賬戶   z\Y+5<a  
cash in bank 存銀行現金   Q)\7(n  
cash on delivery 交貨收款   gWp\?La  
cash on hand 庫存現金   iw6qNV:\Z  
cash payment 現金支付   `nccRy<l  
cash purchase 現購   `d#l o  
cash sale 現沽   Sf>R7.lpP  
cashier 出?#123;員   OL]^4m  
cashiers check 本票   1xM'5C?~7  
certificate of deposit 存款單折   **rA
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certificate of indebtedness 借據   ZF :e6em  
certified check 保付支票   8tWOV
LquJ  
certified public accountant 會計師   @R
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charges 費用   %dTkw+J  
charge for remittances 匯水手續費   :.!]+#Me  
charter 營業執照   ]%IcUd}  
chartered accountant 會計師   -UaUFJa8K&  
chattles 動產   nA n/Vu  
check 支票   i<|5~tm  
che stub 支票存根   X>mY`$!/  
closed account 己結清賬戶   *Dld?Q  
closing 結算   G#/}
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closing entries 結賬紀錄   #Ag-?k  
closing stock 期末存貨   kLVf}J~?  
closing the book 結賬   PF
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columnar journal 多欄日記賬   Ec| Gom?  
combination 聯合   Efi@hdEV  
commission 佣金   =>Y b~r71  
commodity 商品  
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common stock 普通股   ua1ov7w$]  
company 公司   _[-+%RP  
compensation 賠償   c0]^V>}cl  
compound interest 複利   ]]{$X_0n  
consignee 承銷人   U@+ @Mc  
consignment 寄銷   Ev;HV}G  
consignor 寄銷人   ~lMw*Qw^  
consolidated balance sheet 合併資產負債表   '3Yci(t+  
consolidated profit and loss account 合併損益表   )xiiTkJd5  
consolidation 合併   E4RvVfA0F  
construction cost 營建成本   V6"
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construction revenue 營建收入   FblwQ-D  
contract 合同   R6HMi#eF  
control account 統制賬戶   &~U!X~PpB  
copyright 版權   |ofegO}W7  
corporation 公司   h5WS<P  
cost 成本   t3K7W2bz  
cost accounting 成本會計   > 4ex:Z  
cost of labour 勞工成本   6>v`6  
cost of production 生產成本   /W'GX n  
cost of manufacture 製造成本   2?ac\c6"  
cost of sales 銷貨成本   {g}!M^|  
cost price 成本價格   yiGq?WA7  
credit 貸方   v5l)T}Nb  
credit note 收款通知單   obRR))  
creditor 債權人   IbC(/i#%`  
crossed check 橫線支票   Ed,`1+
 
current account 往來活期賬戶   Z8nj9X$  
current asset 流動資產   X-9>;Mb ~y  
current liability 流動負債   n'=-bj`  
current profit and loss 本期損益   ]kq{9b';  
debit 借方   'M185wDdAl  
debt 債務   Z`nHpmNM  
debtor 債務人   %)T>Wn%b]v  
deed 契據  
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deferred assets 遞延資產   q}e"E cr  
deferred liabilities 遞延負債   #+HLb  
delivery 交貨   :#58m0YLA:  
delivery expense 送貨費   xaSvjc\  
delivery order 出貨單   {]<l|qK  
demand draft 即期匯票   IRNL(9H  
demand note 即期票據   pDb5t>  
demurrage charge 延期費   gO%#'Eb2  
deposit 存款   :S}!i?n  
deposit slip 存款單   &Yi)|TU3'R  
depreciation 折舊   w*<XPBi  
direct cost 直接成本   KJ<7aZ
  
direct labour 直接人工   Hrq1{3~  
director 董事   >k,|N4(  
discount 折扣   q\ FF)H  
discount on purchase 進貨折扣   84^'^nd  
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