[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。   }HbUB$5  
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acceptance 承兌   ^{8CShUCv  
account 賬戶   #MMp0  
accountant 會計員   voP#}fD  
accounting 會計   V^;lg[:  
accounting system 會計制度   1csbuR?  
accounts payable 應付賬款    SBi4i;qD  
accounts receivable 應收賬款   >)>~S_u  
accumulated profits 累積利益   `X&d:!}F  
adjusting entry ?#123;整記錄   :IsJE6r  
adjustment ?#123;整   `i~J0#P  
administration expense 管理費用   "yU<X\ni  
advances 預付   Hp(41Eb,  
advertising expense 廣告費   9CIQRc  
agency 代理   =zp{ ^mC  
agent 代理人   g+&wgyq5  
agreement 契約   5ry[Lgg  
allotments 分配數   h^{aG])  
allowance 津貼   us:v/WTQ  
amalgamation 合併   %N7G>_+  
amortization 攤銷   s9u7z qCF  
amortized cost 應攤成本   -s91/|n  
annuities 年金   u VUrg;>  
applied cost 已分配成本   &MO
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applied expense 已分配費用   ZM=eiJZ  
applied manufacturing expense 己分配製造費用   7{rRQ~s&g9  
apportioned charge 攤派費用   4;IZ}9|G  
appreciation 漲價   Cq\{\!6[  
article of association 公司章程   WUx2CK2N  
assessment 課稅   jfa<32`0E  
assets 資產   ,mD$h?g  
attorney fee 律師費   yS#D$q2_  
audit 審計   W3MH8z   
auditor 審計員   KWw?W1H  
average 平均數   D/2;b;-  
average cost 平均成本   qV$0 ";d  
bad debt 壞賬   ]7|qhAh<L  
balance 餘額   eQ#"-i  
balance sheet 資產負債表   Pn}oSCo  
bank account 銀行賬戶   q6 4bP4K  
bank balance 銀行結存   6k1_dRu  
bank charge 銀行手續費   4`"Q!T_'  
bank deposit 銀行存款   K}LF ${bS  
bank discount 銀行貼現   0}Qd  
bank draft 銀行匯票   SR/
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bank loan 銀行借款   qyBo|AQ5  
bank overdraft 銀行透支   o|VM{5  
bankers acceptance 銀行承兌    n4AQ  
bankruptcy 破產   B@vup {Kg  
bearer 持票人   uKT\\1Jrq  
beneficiary 受益人   0gKSjTq
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bequest 遺產   evyA#~o  
bill 票據   61z^(F$@  
bill of exchange 匯票   pD6a+B\;k  
bill of lading 提單   Q>/[*(.Wd  
bills discounted 貼現票據   l_&T)Ei  
bills payable 應付票據   M[=sQnnSFW  
bills receivable 應收票據   c/G ^}d%  
board of directors 董事會   pA5X<)~   
bonds 債券   YtT:\#D  
bonus 紅利   GYri\<[  
book value 賬面價值   1FRpcE  
bookkeeper 簿記員   wOl]N2<  
bookkeeping 簿記   /gLi(Uw  
branch office general ledger 支店往來賬戶   1,sD'iNb  
broker 經紀人   'n!Sco)C  
brought down 接前   [PU0!W;  
brought forward 接上頁   0^ $6U  
budget 預算   gG46hO-M%x  
by-product 副產品   +q~dS.  
by-product sales 副產品銷售   qH*Fv:qnM  
capital 股本   (wEaw|Zx  
capital income 資本收益   PPj0LFA  
capital outlay 資本支出   7cT ~u  
capital stock 股本   pGSS   
capital stock certificate 股票   f!##R-A
  
carried down 移後   G MoE,L  
carried forward 移下頁   Z|$OPMLX  
cash 現金   Z;GZ?NOlY  
cash account 現金賬戶   5]@"f/  
cash in bank 存銀行現金   q{oppali  
cash on delivery 交貨收款   #vvQ1ub  
cash on hand 庫存現金   g E;o_ ~  
cash payment 現金支付   Fop'm))C8  
cash purchase 現購   EEO)b_(  
cash sale 現沽   /%T d(  
cashier 出?#123;員   c{K[bppJ*  
cashiers check 本票   [NIaWI,>
 
certificate of deposit 存款單折   NYp46;  
certificate of indebtedness 借據   XVkCYh4,  
certified check 保付支票   -85W
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certified public accountant 會計師   97L#3L6t  
charges 費用   qFYM2  
charge for remittances 匯水手續費   ;R{ffS6  
charter 營業執照   IH~[/qNk  
chartered accountant 會計師   TbA=bkj[4  
chattles 動產   @ t?uhT*Z=  
check 支票   H)O I&?  
che stub 支票存根   E >lW'  
closed account 己結清賬戶   nf9NJ_8}4H  
closing 結算   ua>YI  
closing entries 結賬紀錄   "Z*u2_ H  
closing stock 期末存貨   Z`Sbq{Kx  
closing the book 結賬   X[KHI1@w  
columnar journal 多欄日記賬   El#"vIg(\  
combination 聯合   |(\T;~7'  
commission 佣金   zsuXN*
 
commodity 商品   (S1Co&SX  
common stock 普通股   /32x|Ow# 1  
company 公司   &a bR}J[  
compensation 賠償   jQrw^6C  
compound interest 複利   _Kf8,|+  
consignee 承銷人   Tg~SGAc  
consignment 寄銷   TQg~I/  
consignor 寄銷人   zy
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consolidated balance sheet 合併資產負債表   .7|Iausv  
consolidated profit and loss account 合併損益表   eT6T@C
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consolidation 合併   yRv4,{B}X>  
construction cost 營建成本   6@; P  
construction revenue 營建收入   Cmj+>$')0  
contract 合同   n!$zO{P  
control account 統制賬戶   DZE@C^0%  
copyright 版權   #cy;((zuB  
corporation 公司  
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cost 成本   ?,0 a#lG  
cost accounting 成本會計   ]XhX aoqL  
cost of labour 勞工成本   I$w:
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cost of production 生產成本   ;fGh]i  
cost of manufacture 製造成本   ;
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cost of sales 銷貨成本   /@QPJ~%8Ud  
cost price 成本價格   @m+2e C77  
credit 貸方   RJk42;]  
credit note 收款通知單   JOFQyhY0>m  
creditor 債權人   <Po$|$_~  
crossed check 橫線支票   FH7h?!|t  
current account 往來活期賬戶   #4BwYj(Sl  
current asset 流動資產   C 5 xsh  
current liability 流動負債   BMs?+  
current profit and loss 本期損益   G3_HX<|f*  
debit 借方   ;G|#i?JJ  
debt 債務   _-5|"oJ  
debtor 債務人   U~1)a(Yu;  
deed 契據   {DWL 5V#M  
deferred assets 遞延資產   ^LAnR>mz^r  
deferred liabilities 遞延負債   S-%itrB*  
delivery 交貨   (utk)  
delivery expense 送貨費   0 n}2D7  
delivery order 出貨單   PQJw"[N/YM  
demand draft 即期匯票   ^n~bx*f  
demand note 即期票據   q@[UeXu?pZ  
demurrage charge 延期費   z,xGjSP  
deposit 存款   51-@4E2:l:  
deposit slip 存款單   (bp
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depreciation 折舊   MmQ"z_v  
direct cost 直接成本   Gw-y6e'|Y  
direct labour 直接人工   c$^~7.~{Qy  
director 董事   gJBw6'Z  
discount 折扣   '@dk3:3t  
discount on purchase 進貨折扣   F_-}GN%  
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