[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。   NP3 e^  
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acceptance 承兌   |zRrGQYm  
account 賬戶   Q)E
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accountant 會計員   6# bTlmcg  
accounting 會計   n:a~=^IV  
accounting system 會計制度   Ho#nM_ q  
accounts payable 應付賬款   E g&5tAyM  
accounts receivable 應收賬款   8yIBx%"4MH  
accumulated profits 累積利益   r 7R39#  
adjusting entry ?#123;整記錄   iYiTkq  
adjustment ?#123;整   jcC"vr'u|  
administration expense 管理費用   %V
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advances 預付   Jr'a_(~  
advertising expense 廣告費   `#ff`j|a  
agency 代理   sMLXn]m  
agent 代理人   k "=*'  
agreement 契約   ;[4=?GL*  
allotments 分配數   ,+d8   
allowance 津貼   p/eaO{6 6  
amalgamation 合併   t!xdKX& }  
amortization 攤銷   'Jek< 5  
amortized cost 應攤成本  
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annuities 年金   P];0,;nF  
applied cost 已分配成本   Ne;0fkO  
applied expense 已分配費用   ;I@\}!%H  
applied manufacturing expense 己分配製造費用   Y9-F\t=~  
apportioned charge 攤派費用   0`V=x+*,  
appreciation 漲價   r=37Q14v  
article of association 公司章程   %Cj_z  
assessment 課稅   J(8?6&=ck  
assets 資產   - G7)Y:  
attorney fee 律師費   6pb~+=3n  
audit 審計   ^?0'\
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auditor 審計員   $v_&jE  
average 平均數   |Ch,C  
average cost 平均成本   ePq(
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bad debt 壞賬   HNc/p4z  
balance 餘額   O46v  
balance sheet 資產負債表   _PGd\>Ve  
bank account 銀行賬戶   0nBDF79  
bank balance 銀行結存   :,yC\,H^  
bank charge 銀行手續費   ukVBC"Ny  
bank deposit 銀行存款  
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bank discount 銀行貼現   FjizPg/|!  
bank draft 銀行匯票   #l`\'0`.  
bank loan 銀行借款   F+NX [  
bank overdraft 銀行透支   4*o?2P$Q  
bankers acceptance 銀行承兌   $e4N4e2x/  
bankruptcy 破產   #=0 BjW*  
bearer 持票人   J"
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beneficiary 受益人   >hSu1s:  
bequest 遺產   K;Hgq
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bill 票據   2yFT` 5+H4  
bill of exchange 匯票   j[mII5e7g  
bill of lading 提單   -{C Gn5]_#  
bills discounted 貼現票據   d@$bPQQ$,  
bills payable 應付票據   h{zb)'R  
bills receivable 應收票據   bJ9*z~z)e  
board of directors 董事會   *"Iz)Xzc`  
bonds 債券    (~bx%  
bonus 紅利   _NwHT`O[  
book value 賬面價值   3b#L*-  
bookkeeper 簿記員   aO(iKlZ$  
bookkeeping 簿記   'Q7^bF^  
branch office general ledger 支店往來賬戶   QBi]gT@&g  
broker 經紀人   Z'uiU e`&  
brought down 接前   rH,@"(p\  
brought forward 接上頁   RL\?i~'KH  
budget 預算   PJ?C[+&  
by-product 副產品   K0B<9Wi|  
by-product sales 副產品銷售   p_]b=3wt~  
capital 股本   ?*xH HI/  
capital income 資本收益   Y-st2r[,  
capital outlay 資本支出   @^ti*`  
capital stock 股本   ?* ,  
capital stock certificate 股票   _Yp~Oj  
carried down 移後   3OKs?i3A  
carried forward 移下頁   zG/? wP"  
cash 現金   \X!NoF  
cash account 現金賬戶   SsZSR.tD  
cash in bank 存銀行現金   D:IG;Rsc  
cash on delivery 交貨收款   h<>yzr3fN  
cash on hand 庫存現金   '+vmC*-I(  
cash payment 現金支付   <Uj9~yVN]  
cash purchase 現購   P zM yUv  
cash sale 現沽   RjgJIVm(  
cashier 出?#123;員   -])=\n!=  
cashiers check 本票   uM,Ps}  
certificate of deposit 存款單折   eV(9I v[  
certificate of indebtedness 借據   KUm?gFh  
certified check 保付支票   goF87^M  
certified public accountant 會計師   v[8+fd)}S  
charges 費用   /K1cP>oE  
charge for remittances 匯水手續費   Q[q`)~|  
charter 營業執照   [.Kp/,JY  
chartered accountant 會計師   h9}*_qc&kV  
chattles 動產   dT?3Q;>B?  
check 支票   PXJ7Ek*/  
che stub 支票存根   FY^Nn  
closed account 己結清賬戶   nP*%N|0  
closing 結算   cL03V?} ~  
closing entries 結賬紀錄   O1t$]k:  
closing stock 期末存貨   \weg%
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closing the book 結賬   v*dw'i  
columnar journal 多欄日記賬   b8YdON
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combination 聯合   LGW_7&0<<  
commission 佣金   { %]imf|g.  
commodity 商品   v3X M-+Z4  
common stock 普通股   XGC\6?L~  
company 公司   Vq{3:QBR  
compensation 賠償   3b]M\F9  
compound interest 複利   uZJfIC<>  
consignee 承銷人   ey4.Hj#T  
consignment 寄銷   [>\|QS|  
consignor 寄銷人   {]dtA&8(  
consolidated balance sheet 合併資產負債表   PR$;*|@  
consolidated profit and loss account 合併損益表   w=rD8@  
consolidation 合併   p)?6#~9$  
construction cost 營建成本   yzzJKucVU:  
construction revenue 營建收入   y5+%8#3  
contract 合同  
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control account 統制賬戶   S >CKm:7  
copyright 版權   xY!ud)  
corporation 公司   nQ_{IO8/6W  
cost 成本   PcU~1m1  
cost accounting 成本會計   650qG$  
cost of labour 勞工成本   :N$-SV  
cost of production 生產成本   #eJ<fU6Da  
cost of manufacture 製造成本   Ur>1eN%9'  
cost of sales 銷貨成本   &g^*ep~|#  
cost price 成本價格   dpNER
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credit 貸方   FN=WU< 5  
credit note 收款通知單   GbL1<P$V  
creditor 債權人   )=29Hm"  
crossed check 橫線支票   A( vdlj  
current account 往來活期賬戶   |b.xG_-s1  
current asset 流動資產   .#|?-5q/iN  
current liability 流動負債   @v#P u_  
current profit and loss 本期損益   p&]V!O  
debit 借方   p`c_5!H

 
debt 債務   &s(&B>M  
debtor 債務人   pxd=a !
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deed 契據   d,JD
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deferred assets 遞延資產   x4H#8ZK!  
deferred liabilities 遞延負債   q=BljSX  
delivery 交貨   K SOD(  
delivery expense 送貨費   }F_c0zM  
delivery order 出貨單   ~qGW94  
demand draft 即期匯票   eJHh}  
demand note 即期票據   uij^tN %  
demurrage charge 延期費   z
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deposit 存款   g;8 wP5i  
deposit slip 存款單   %'HDP3  
depreciation 折舊   B<m0YD?>~>  
direct cost 直接成本   0x!&>  
direct labour 直接人工   <TRhnz  
director 董事   p.=9[`  
discount 折扣   9B: 3Ha=  
discount on purchase 進貨折扣   n{;j  
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