[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。   2rzOh},RS  
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acceptance 承兌   !Dc|g~km\  
account 賬戶   ZmXO3,sf)  
accountant 會計員   t\GoUeH]  
accounting 會計   PUU "k:{  
accounting system 會計制度   Ht{Q=w/9  
accounts payable 應付賬款   -@I+IKz  
accounts receivable 應收賬款   yF [|dB  
accumulated profits 累積利益   z(o zMH  
adjusting entry ?#123;整記錄   Rhfx  
adjustment ?#123;整   z_;:6*l=:  
administration expense 管理費用   ryC7O'j_P  
advances 預付   =yR$^VSY  
advertising expense 廣告費   NZ|(#` X  
agency 代理   tPQjjoh  
agent 代理人   Ro2Ab^rQ|  
agreement 契約   \#yKCA';  
allotments 分配數   |H .  
allowance 津貼   6d# 7  
amalgamation 合併   P(Gv|Q@  
amortization 攤銷   (yr<B_Y'MY  
amortized cost 應攤成本   p%ve1 >c  
annuities 年金   Y
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applied cost 已分配成本   1M={8}3  
applied expense 已分配費用   N I*x):bx  
applied manufacturing expense 己分配製造費用   w3<%wN>tE  
apportioned charge 攤派費用   z1AYXW6F  
appreciation 漲價   -f f@W m  
article of association 公司章程   K6z) &<  
assessment 課稅   5#Wy I#YNG  
assets 資產   ?D\6@G:,#@  
attorney fee 律師費   G/)]aGr  
audit 審計   e`7dRnx&0  
auditor 審計員   u)hr  
average 平均數   gP13n!7  
average cost 平均成本   !GAU?J;<#2  
bad debt 壞賬   Xc}~
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balance 餘額   'gaa@ !bg  
balance sheet 資產負債表   cns~)j~  
bank account 銀行賬戶   VoGyjGt&  
bank balance 銀行結存   <N~&Leh  
bank charge 銀行手續費   9kO}054  
bank deposit 銀行存款   =>0 G
 
bank discount 銀行貼現   #}lq2!f6  
bank draft 銀行匯票   o4U[;.?c  
bank loan 銀行借款   5ns.||%k  
bank overdraft 銀行透支   \* /R6svz  
bankers acceptance 銀行承兌   m"|AD/2;(  
bankruptcy 破產   (rT1wup  
bearer 持票人   iD(+\
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beneficiary 受益人   (+x!wX( x  
bequest 遺產   LJh^-FQ  
bill 票據   wvnuE<o8  
bill of exchange 匯票   .1q4Q\B<  
bill of lading 提單   
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bills discounted 貼現票據   vNn$dc  
bills payable 應付票據  
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bills receivable 應收票據   A.|98*U%  
board of directors 董事會   2@jlF!zC  
bonds 債券   C]f`  
bonus 紅利   a*N<gId  
book value 賬面價值   c`M ,KXott  
bookkeeper 簿記員   k3-7Vyg  
bookkeeping 簿記   @&F\M}  
branch office general ledger 支店往來賬戶   scZSnCrR  
broker 經紀人   <cUaIb;(4  
brought down 接前   cg|C S?  
brought forward 接上頁   bkSI1m3  
budget 預算   |EpL~G
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by-product 副產品    F<Y>  
by-product sales 副產品銷售   %gbvX^E?  
capital 股本   M!#[(:  
capital income 資本收益   Eo@b)h  
capital outlay 資本支出   pN-c9n4#j  
capital stock 股本   |WUm;o4E`U  
capital stock certificate 股票   6<`tb)_2~  
carried down 移後   AfaoFn +  
carried forward 移下頁   *D:"I!Ho  
cash 現金   ,^m;[Dl7  
cash account 現金賬戶   WW.amv/[a  
cash in bank 存銀行現金   J12hjzk6@  
cash on delivery 交貨收款   .8~zgpK  
cash on hand 庫存現金   nu!tk$Q  
cash payment 現金支付   ,b!]gsds  
cash purchase 現購   :h!&.FB  
cash sale 現沽    cq,8^o&  
cashier 出?#123;員   &"/IV$H  
cashiers check 本票   AfqthI $*m  
certificate of deposit 存款單折   --'!5)U  
certificate of indebtedness 借據   U oq t  
certified check 保付支票   =L F 9im  
certified public accountant 會計師   IuOY.c2.u  
charges 費用   ecqL;_{o  
charge for remittances 匯水手續費   /t;Kn m  
charter 營業執照   3A)Ec/;~  
chartered accountant 會計師   <`Q*I Y  
chattles 動產   >6\rhx >  
check 支票  
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che stub 支票存根   kA/V=xO<  
closed account 己結清賬戶   W:TF8Onw  
closing 結算   ,EuJ0 ]2  
closing entries 結賬紀錄   )m4O7'2G  
closing stock 期末存貨   bPhbd  
closing the book 結賬   1XD|H_JG<j  
columnar journal 多欄日記賬   k,M%"FLQ  
combination 聯合   lRr={ >s  
commission 佣金   c.JMeh  
commodity 商品   +u[?8D7Y  
common stock 普通股   n>##,o|Vr#  
company 公司   [(D^`K<b  
compensation 賠償   h}@)oSX }  
compound interest 複利   hrZ=8SrW  
consignee 承銷人  
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consignment 寄銷    %J?"ZSh  
consignor 寄銷人   rZSX fgfr  
consolidated balance sheet 合併資產負債表   ye^l~  
consolidated profit and loss account 合併損益表   6d%'>^`(o-  
consolidation 合併   |v?*}6:a  
construction cost 營建成本   f6O5k8n  
construction revenue 營建收入   _= d X01  
contract 合同   TLC&@o :  
control account 統制賬戶   [7|j:!  
copyright 版權   }ki}J>j|f  
corporation 公司   hq[RU&\  
cost 成本   Ad'b{C%  
cost accounting 成本會計   n>["h2  
cost of labour 勞工成本   [bIR$c[G  
cost of production 生產成本   xOgUX6n  
cost of manufacture 製造成本   @b,&b6V  
cost of sales 銷貨成本   tMQz'3,X  
cost price 成本價格   InCo[ 8SI  
credit 貸方   QZ:xG:qyk;  
credit note 收款通知單   Dw-i!dq  
creditor 債權人   @*}?4wU^k  
crossed check 橫線支票   &:MfLDJ  
current account 往來活期賬戶   6;^ e  
current asset 流動資產   PRi3=3oF  
current liability 流動負債   ]%8f-_fSy  
current profit and loss 本期損益   wn-{Vkpm  
debit 借方   fNllF,8}  
debt 債務   M!nwcxB!  
debtor 債務人   (RtjD`e}  
deed 契據   e9e7_QG_-  
deferred assets 遞延資產   pS C5$a(  
deferred liabilities 遞延負債   ;s(ua
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delivery 交貨   $k=5nJ  
delivery expense 送貨費   tUR9ti  
delivery order 出貨單   hr)CxsPoRQ  
demand draft 即期匯票   gJv;{;%  
demand note 即期票據   KE k]<b=  
demurrage charge 延期費   ?5
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deposit 存款   Pu-/*Fx  
deposit slip 存款單   5[{#/!LX)  
depreciation 折舊   =O?#>3A}  
direct cost 直接成本   us,1:@a)a  
direct labour 直接人工   P O{1u%P  
director 董事   vxrRkOU1  
discount 折扣   Q[U_ 0O,A9  
discount on purchase 進貨折扣   ['l.]k-b}  
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