[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。   >/"XX,3  
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acceptance 承兌   =#XsY,r  
account 賬戶   3)f=Z2U>  
accountant 會計員   {d$S~  
accounting 會計   i_GE9A=h  
accounting system 會計制度   BfOG e!Si  
accounts payable 應付賬款   (.,E6H|zI  
accounts receivable 應收賬款   h3;Ij'  
accumulated profits 累積利益   6RZ[X[R[}  
adjusting entry ?#123;整記錄   ~H0~5v F  
adjustment ?#123;整   TGLkw XOkT  
administration expense 管理費用   ,8uu,,c  
advances 預付   PiB)pUYj  
advertising expense 廣告費   tC+9W1o  
agency 代理   +N[dYm  
agent 代理人   "xdJ9Z-B  
agreement 契約   }wR)
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allotments 分配數   v\Y;)/!  
allowance 津貼   ^JtGT  
amalgamation 合併   =nnS X-x  
amortization 攤銷   ;J\{r$q  
amortized cost 應攤成本   e:[Kp6J  
annuities 年金   ?HI c=  
applied cost 已分配成本   eEsEW<su  
applied expense 已分配費用   lGB7(  
applied manufacturing expense 己分配製造費用   ~E^EF{h   
apportioned charge 攤派費用   z>j%-3_1  
appreciation 漲價   z@y* jT  
article of association 公司章程   {(wV>Oc>Jw  
assessment 課稅   17D167\X  
assets 資產   r"fu{4aX  
attorney fee 律師費   uMsKF%m  
audit 審計   -lL*
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auditor 審計員   {yyg=AMz  
average 平均數   e;3$7$n Pv  
average cost 平均成本   l%Sz6  
bad debt 壞賬   %o4d43uZ  
balance 餘額   \g4\a?i  
balance sheet 資產負債表   D~f.)kkC 4  
bank account 銀行賬戶   qUtVqS  
bank balance 銀行結存   6}NvVolr  
bank charge 銀行手續費   W\f7fVU  
bank deposit 銀行存款   oU~V0{7g  
bank discount 銀行貼現   e
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bank draft 銀行匯票   $Z28nPd/  
bank loan 銀行借款   A#1y
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bank overdraft 銀行透支   4kXx(FE  
bankers acceptance 銀行承兌   flLmZ1"  
bankruptcy 破產   q/OraPAB  
bearer 持票人   q=?"0i&V  
beneficiary 受益人   !y] Y'j  
bequest 遺產   Wq{'ZN  
bill 票據   N=I5MQG  
bill of exchange 匯票   * n!0  
bill of lading 提單   ^\+6*YE 4  
bills discounted 貼現票據   dN*<dz+4r  
bills payable 應付票據   2:DpnLU5  
bills receivable 應收票據   !;\-V}V  
board of directors 董事會   aRG[F*BY  
bonds 債券   E"G._<3J8  
bonus 紅利  
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book value 賬面價值   NZlJ_[\$C  
bookkeeper 簿記員   |9\Lv$
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bookkeeping 簿記   xBw"RCBz^  
branch office general ledger 支店往來賬戶   +^69>L2V  
broker 經紀人   1~`gfHI4  
brought down 接前   S?3{G@!  
brought forward 接上頁   ;,4J:zvZdQ  
budget 預算   Y#t"..mc'  
by-product 副產品   ))KsQJ"
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by-product sales 副產品銷售   NX=dx&i>+  
capital 股本   e@,L~\  
capital income 資本收益   VR:b1XWX  
capital outlay 資本支出   mmjB1 L  
capital stock 股本   U_8I$v-~  
capital stock certificate 股票   (/KF;J^M  
carried down 移後   >y8Z{ALQ5  
carried forward 移下頁   / 9;Pbxn  
cash 現金   qJ!oH&/cD  
cash account 現金賬戶   !CMN/=  
cash in bank 存銀行現金   blPC"3}3Vd  
cash on delivery 交貨收款   $OhL 95}7  
cash on hand 庫存現金   *{Z!m@?  
cash payment 現金支付   (CV=0{]  
cash purchase 現購   RI*%\~6t?  
cash sale 現沽   w6yeX<!ll  
cashier 出?#123;員   PQ(%5c1e  
cashiers check 本票   y(zU:.  
certificate of deposit 存款單折   @"EX%v.  
certificate of indebtedness 借據   VN".NEL  
certified check 保付支票   O0l;
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certified public accountant 會計師   o{Ep/O`  
charges 費用   _k@l-Bj  
charge for remittances 匯水手續費   d!X?R}  
charter 營業執照   }wb;ulN)  
chartered accountant 會計師   j,-7J*A~  
chattles 動產   !'MD8  
check 支票   .KLuGb3JJ  
che stub 支票存根   N|)V/no6  
closed account 己結清賬戶   _ o(h]G1].  
closing 結算   N}h%8\  
closing entries 結賬紀錄   "|%fAE  
closing stock 期末存貨   +=8Po'E^!d  
closing the book 結賬   u'b_zlW@  
columnar journal 多欄日記賬   '
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combination 聯合   .WPqK>79|  
commission 佣金   od fu7P_  
commodity 商品   _L72Ae(_  
common stock 普通股   =w8 YZs8w  
company 公司   .KS Gma6]  
compensation 賠償   tSYn c7  
compound interest 複利   p[GyQ2k)  
consignee 承銷人   ,'6GG+  
consignment 寄銷    zVa+5\Q  
consignor 寄銷人   X[ (J!"+  
consolidated balance sheet 合併資產負債表   TK>}$.c%+  
consolidated profit and loss account 合併損益表   &40]sxm  
consolidation 合併   BkeP?X  
construction cost 營建成本   fpi6pcof  
construction revenue 營建收入   *~L ]n4-  
contract 合同   `
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control account 統制賬戶   7EXmmB~>,  
copyright 版權   u5_fM*Ka  
corporation 公司   rY= #^S  
cost 成本   O5?Eb  
cost accounting 成本會計   |{K:.x#^  
cost of labour 勞工成本   AVWrD[ wD2  
cost of production 生產成本   OXB-.
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cost of manufacture 製造成本   jFv<]D%A[  
cost of sales 銷貨成本   SAJ=)h~  
cost price 成本價格   J x<  
credit 貸方   AF}"  
credit note 收款通知單   n}?G!y
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creditor 債權人   9R[','x  
crossed check 橫線支票   "!?bC#d#(  
current account 往來活期賬戶   DPx,qM#h5O  
current asset 流動資產   }"Cn kg  
current liability 流動負債   DeSTo9A}!  
current profit and loss 本期損益   ~4<3`l=A  
debit 借方   e8 aV qq[  
debt 債務   TbVL71c  
debtor 債務人   ~=ktFuEa  
deed 契據   W
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deferred assets 遞延資產   xn8B|axB  
deferred liabilities 遞延負債   z-G (!]:  
delivery 交貨   -c@
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delivery expense 送貨費   4vS!99 v)  
delivery order 出貨單   &L]*]Xz;  
demand draft 即期匯票   $H}Mn"G  
demand note 即期票據   X%CPz.G  
demurrage charge 延期費   >JOvg*a?"  
deposit 存款   yFo5pKF.J  
deposit slip 存款單   |Z
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depreciation 折舊   R-fjxM*  
direct cost 直接成本   Uzn|)OfWP  
direct labour 直接人工   ]:s|.C%qI  
director 董事   E;H(jVZ  
discount 折扣   w"iZn  
discount on purchase 進貨折扣   z:5ROlk0  
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