[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。   ,#)d  
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acceptance 承兌   ,Wlt[T(.;  
account 賬戶   KwL_ae6fV  
accountant 會計員   b >D  
accounting 會計   fmW{c mr|  
accounting system 會計制度    cyl%p$  
accounts payable 應付賬款   t7]j6>MK3q  
accounts receivable 應收賬款   P{o)Ir8Tt  
accumulated profits 累積利益   |&#N&t  
adjusting entry ?#123;整記錄   Jq/itsg  
adjustment ?#123;整   &e^;;<*w  
administration expense 管理費用   %,@pV%2  
advances 預付   aw*]b .f  
advertising expense 廣告費   QEr<(wM-y  
agency 代理   k'o[iKlu  
agent 代理人   %YR&>j k  
agreement 契約   RcYUO*  
allotments 分配數   ^\}qq>_  
allowance 津貼   yNI0 Do 2  
amalgamation 合併   gcA:Q4  
amortization 攤銷   q A .9X4NQ  
amortized cost 應攤成本   mh3S?Uc  
annuities 年金   ~q ^o|?  
applied cost 已分配成本   S`kOtZ_N n  
applied expense 已分配費用   Pe@#6N`  
applied manufacturing expense 己分配製造費用   "6jt$-?  
apportioned charge 攤派費用   a}yb~:TC  
appreciation 漲價   cfIC(d  
article of association 公司章程   So1
TH%  
assessment 課稅   UePkSz9EU  
assets 資產   Jpapl%7v  
attorney fee 律師費   .y s_'F-]0  
audit 審計   !yd B,S  
auditor 審計員   4A2}3$c9  
average 平均數   gy.UTAs N  
average cost 平均成本   =ANr|d  
bad debt 壞賬   8B GZ  
balance 餘額   SoU(fI[6  
balance sheet 資產負債表   7p1Y g  
bank account 銀行賬戶   <e UsMo<  
bank balance 銀行結存   B'yjMY![  
bank charge 銀行手續費   M{jXo%C  
bank deposit 銀行存款   "u6pl);G  
bank discount 銀行貼現   F*KQhH7Gf  
bank draft 銀行匯票   B/4M;G~  
bank loan 銀行借款   ia5%  
bank overdraft 銀行透支   :Qge1/  
bankers acceptance 銀行承兌   !,`'VQ
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bankruptcy 破產   T1d@=&0
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bearer 持票人   JK!(\Ae.  
beneficiary 受益人   _WZx].|A=  
bequest 遺產   X~r9yl>  
bill 票據   3RtVFDIZA"  
bill of exchange 匯票   MZt#T+b  
bill of lading 提單   GJ%^hr`P  
bills discounted 貼現票據   )E.AY  
bills payable 應付票據   nq!=9r  
bills receivable 應收票據   D)-LZbPa  
board of directors 董事會   C'I&<  
bonds 債券   :TTq   
bonus 紅利   b=EI?Xw
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book value 賬面價值   Y(Qb)>K  
bookkeeper 簿記員   ')q0VaohC  
bookkeeping 簿記   +Csb8  
branch office general ledger 支店往來賬戶   E>_Rsw *  
broker 經紀人   J
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brought down 接前  
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brought forward 接上頁   6y^ zC?  
budget 預算   x"z\d,O%W  
by-product 副產品   g4^-B  
by-product sales 副產品銷售   V48_aL  
capital 股本   Dl/ C?Fll  
capital income 資本收益   0cmd +`   
capital outlay 資本支出   %NkiYiA  
capital stock 股本   WR #XPbk  
capital stock certificate 股票   Iy_5k8]  
carried down 移後   =aVvv+T
 
carried forward 移下頁   |5vJ:'`I  
cash 現金   8|Tqk,/pD  
cash account 現金賬戶   G u`xJ  
cash in bank 存銀行現金   @K]`
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cash on delivery 交貨收款   +t,b/K(?]  
cash on hand 庫存現金   u{4P)DIQ  
cash payment 現金支付   $s_k/dM~&  
cash purchase 現購   /H<{p$Wd  
cash sale 現沽   o+|>D&CW%  
cashier 出?#123;員   ~3s?.[}d  
cashiers check 本票   dz@+ jEV  
certificate of deposit 存款單折   ;>7~@ K  
certificate of indebtedness 借據   ;}Jv4Z  
certified check 保付支票   \IQG%L{  
certified public accountant 會計師   Kz;Ar&^`N  
charges 費用   P.Tnq  
charge for remittances 匯水手續費   %i?  
charter 營業執照   f hK<P_}  
chartered accountant 會計師  
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chattles 動產   UwW@}cy,L  
check 支票   H{=]94  
che stub 支票存根   _EMXx4J  
closed account 己結清賬戶   BZ\="N#f  
closing 結算   ;y-JR$M  
closing entries 結賬紀錄   ll5;09  
closing stock 期末存貨   _!2lnJ4+5  
closing the book 結賬   >4ex5  
columnar journal 多欄日記賬   -+){;,  
combination 聯合   N%Bl+7,q  
commission 佣金   NzZ(Nz5  
commodity 商品   ,xU#uyB  
common stock 普通股   ;X+0,K3c  
company 公司   Y9mhD
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compensation 賠償   |gV~U~A]  
compound interest 複利   i?B<&'G  
consignee 承銷人   V(cU/Aia^  
consignment 寄銷   J-+mdA  
consignor 寄銷人   \2u7>fU!  
consolidated balance sheet 合併資產負債表   &</)k|.A6\  
consolidated profit and loss account 合併損益表   JA{kifu0+  
consolidation 合併   r ~=+>, _  
construction cost 營建成本   >yc),]1~  
construction revenue 營建收入   'R1C-U3w,  
contract 合同   1[
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control account 統制賬戶   fKEDe
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copyright 版權   "`K_5"F  
corporation 公司   'sAkrl8kt  
cost 成本   i $pUUK  
cost accounting 成本會計   k|xmZA*  
cost of labour 勞工成本   ]|F`; }7  
cost of production 生產成本   VP< zO
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cost of manufacture 製造成本   )*%uG{h  
cost of sales 銷貨成本   4r;le5@  
cost price 成本價格   e}O&_j-  
credit 貸方   7r,GdP.  
credit note 收款通知單   >? o5AdZ  
creditor 債權人   TS#1+f]9J<  
crossed check 橫線支票   +;!^aNJ,  
current account 往來活期賬戶   }vZfp5Y  
current asset 流動資產   #}.{|'L  
current liability 流動負債   zk }SEt-  
current profit and loss 本期損益   &2:WezDF  
debit 借方   %^W(sB$b  
debt 債務   `Zp*?  
debtor 債務人   0F uj-q  
deed 契據   $o9^b Z  
deferred assets 遞延資產   ,6y.wNb:F  
deferred liabilities 遞延負債   Lm$KR!z  
delivery 交貨  
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delivery expense 送貨費    l  
delivery order 出貨單   B$c'^ )  
demand draft 即期匯票   Bph(\= W  
demand note 即期票據   rSDI .m  
demurrage charge 延期費   (|O(BxS  
deposit 存款   !]"M]tyv\  
deposit slip 存款單   UptKN|S&V  
depreciation 折舊   QBmARQ  
direct cost 直接成本   c9g
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direct labour 直接人工   @ #J2t#  
director 董事   XR=ebl  
discount 折扣   U&^(%W#  
discount on purchase 進貨折扣   ='I2&I,)  
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