[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。   m";8 nm  
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acceptance 承兌   ^R\5'9K!  
account 賬戶   \mN?5QCcE  
accountant 會計員   oQyMs>g  
accounting 會計   K~L"A]+  
accounting system 會計制度   oi3Ix7  
accounts payable 應付賬款   hQSJt[8My  
accounts receivable 應收賬款   'H1"z!]  
accumulated profits 累積利益   yyR@kOGga  
adjusting entry ?#123;整記錄   @Ng q+uXm  
adjustment ?#123;整   xT9+l1_  
administration expense 管理費用   !oV'  
advances 預付   bv[*jr;45  
advertising expense 廣告費   n;b9f|&z  
agency 代理   !x:w2  
agent 代理人   :Z ]E:f0P  
agreement 契約   >fR#U"KPAB  
allotments 分配數   Z?",+|4  
allowance 津貼   43J8PMY  
amalgamation 合併   '9wD+'c=A  
amortization 攤銷   GLl@ 6S>v  
amortized cost 應攤成本   /=OSGIJzm  
annuities 年金   of<>M4/g4y  
applied cost 已分配成本   nfvs"B;  
applied expense 已分配費用   yC=vTzzp  
applied manufacturing expense 己分配製造費用   ,TO&KO1;&  
apportioned charge 攤派費用   \t&6$"n(B6  
appreciation 漲價   "ZVBn!  
article of association 公司章程   ldoN!J  
assessment 課稅   nuv$B >  
assets 資產   X'bp?m  
attorney fee 律師費   VA'<  
audit 審計   >BQF<  
auditor 審計員   h$zPQ""8  
average 平均數   T{K+1SPy4  
average cost 平均成本   e$(i!G)  
bad debt 壞賬   OEGAwP?F  
balance 餘額   H"? -&>V-  
balance sheet 資產負債表   S+OI?QS  
bank account 銀行賬戶   $t</{]iX  
bank balance 銀行結存   zck |jhJ6  
bank charge 銀行手續費   /[#{#:lo2  
bank deposit 銀行存款   zsRN\U  
bank discount 銀行貼現   ~Kf
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bank draft 銀行匯票   )@`w^\E_~_  
bank loan 銀行借款   ZCJ8I  
bank overdraft 銀行透支   Xhkw<XbV  
bankers acceptance 銀行承兌   <ct{D|mm  
bankruptcy 破產   8QZk0 O  
bearer 持票人   Mw5!9@Fc7  
beneficiary 受益人   2Nl("e^kJr  
bequest 遺產   |QgX Se7  
bill 票據   M[*:=C)H  
bill of exchange 匯票   IA!ixabG  
bill of lading 提單   'Jl.fN  
bills discounted 貼現票據   ptq{$Y{_  
bills payable 應付票據   \M532_w  
bills receivable 應收票據   zB]T5]  
board of directors 董事會   y<.!TULa_  
bonds 債券   <,hBoHZSL  
bonus 紅利   |~CnELF)  
book value 賬面價值   Q6W)rJ[|  
bookkeeper 簿記員   `oz7Q(`  
bookkeeping 簿記   )LhO}zQ  
branch office general ledger 支店往來賬戶   &%r#eB?7  
broker 經紀人   /eMZTh*1P  
brought down 接前   D\l.?<C  
brought forward 接上頁   h5l Lb+  
budget 預算   h'fD3Gr&  
by-product 副產品   ]D-4
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by-product sales 副產品銷售   E;d 5$  
capital 股本   |uZ=S]V@  
capital income 資本收益   f}'gg  
capital outlay 資本支出   i:8^:(i  
capital stock 股本   x[^A 9  
capital stock certificate 股票   imhq*f#A[  
carried down 移後   cnPXvD^kY  
carried forward 移下頁   9G8QzIac  
cash 現金   :d2u?+F  
cash account 現金賬戶   ipp_?5TL  
cash in bank 存銀行現金   EXFxiw  
cash on delivery 交貨收款   ;Gs**BB&  
cash on hand 庫存現金   *(MvNN*  
cash payment 現金支付   Y#Vy:x[  
cash purchase 現購   1Dcar F  
cash sale 現沽   udZ: OU<  
cashier 出?#123;員   l>(G3lIw  
cashiers check 本票  
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certificate of deposit 存款單折   Z= c@Gd  
certificate of indebtedness 借據   .nH /=  
certified check 保付支票   N]<gHGj}  
certified public accountant 會計師   Bw=[g&+o1@  
charges 費用  
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charge for remittances 匯水手續費   ~+C#c,Nw  
charter 營業執照   yrs3`/  
chartered accountant 會計師   e,*[5xQ  
chattles 動產   LG|,g3&  
check 支票   ncdr/(`  
che stub 支票存根   ] zY  
closed account 己結清賬戶   KRZV9AJ  
closing 結算   m8PB2h  
closing entries 結賬紀錄   y4L9Cxvs  
closing stock 期末存貨   r
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closing the book 結賬   "\[>@_p h  
columnar journal 多欄日記賬   RGLA}|  
combination 聯合   S%fBt?-Cm  
commission 佣金   UIj/Id  
commodity 商品   !v L:P2  
common stock 普通股   4"{wga~%/  
company 公司   dSZ#,Ea"  
compensation 賠償   R4(8]oUW  
compound interest 複利   ~&:R\  
consignee 承銷人   0cUt"(]  
consignment 寄銷   %p60pn[(  
consignor 寄銷人   ~`E4E  
consolidated balance sheet 合併資產負債表   ;#i$0~lRl  
consolidated profit and loss account 合併損益表   <Y2!c,"  
consolidation 合併   ACYn87tq  
construction cost 營建成本   { bn#:75r  
construction revenue 營建收入   g:M7/- "  
contract 合同   wS0bk<(  
control account 統制賬戶   5,ahKB8  
copyright 版權   2oG|l!C  
corporation 公司   .A/H+.H;  
cost 成本   *^Y0}?]qT  
cost accounting 成本會計   p ri{vveN@  
cost of labour 勞工成本   q*nz4QTOE  
cost of production 生產成本   8|NJ(D-$  
cost of manufacture 製造成本   Vb9N~v  
cost of sales 銷貨成本   ,P@-DDJ  
cost price 成本價格   8Jj0-4]
 
credit 貸方   ji -1yX  
credit note 收款通知單   Fd&!-`T?  
creditor 債權人   QJM!W
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crossed check 橫線支票   .boizW1+  
current account 往來活期賬戶   [B @j@&  
current asset 流動資產   am+mXb  
current liability 流動負債   a[g|APZz  
current profit and loss 本期損益   3og$'#6P  
debit 借方   1T,PC?vr{  
debt 債務   !F#aodM1N  
debtor 債務人   wP0+Xv,  
deed 契據   S)@vl^3ec  
deferred assets 遞延資產   Pm(:M:a  
deferred liabilities 遞延負債   p30&JJ!~"  
delivery 交貨   ,GU/l)os`  
delivery expense 送貨費   _i@eOqoC  
delivery order 出貨單   %H@76NvEz  
demand draft 即期匯票   :qTcxzV  
demand note 即期票據   {WeXURp&nF  
demurrage charge 延期費   ;;hyjFGq%  
deposit 存款   ]=VS~azZ5  
deposit slip 存款單   $uK"@Mw  
depreciation 折舊   n(YHk\2  
direct cost 直接成本   _I-VWDCk  
direct labour 直接人工   3,L3C9V'  
director 董事   % `1CE\f  
discount 折扣   'Sy *'&  
discount on purchase 進貨折扣   S5u#g`I]  
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