[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。   wt2S[:!p  
N/{A' Wd  
acceptance 承兌   lha)'
 
account 賬戶   8fM}UZI  
accountant 會計員   xOT'4v&.  
accounting 會計   0y;&L63>T  
accounting system 會計制度   42p6l  
accounts payable 應付賬款   (dMFYL>YP  
accounts receivable 應收賬款   #EHBS~^  
accumulated profits 累積利益   .?I!/;=[  
adjusting entry ?#123;整記錄   Qb|w\xT^Y  
adjustment ?#123;整   1AE/ILGo  
administration expense 管理費用   {'DP/]nK  
advances 預付   NYP3uGH]
  
advertising expense 廣告費   X8Sk  
agency 代理   tEN]0`  
agent 代理人   sTG+c E  
agreement 契約   {+xUAmd  
allotments 分配數  
\)M5o  
allowance 津貼   jLQjv  
amalgamation 合併   k 5"
3*  
amortization 攤銷   v9inBBC q  
amortized cost 應攤成本   @1]
<LQ\\  
annuities 年金   "[[fQpe4@  
applied cost 已分配成本   $#RD3#=?u  
applied expense 已分配費用   =oQzL
 
applied manufacturing expense 己分配製造費用   yN>"r2   
apportioned charge 攤派費用   !FSraW2  
appreciation 漲價   !'{j"tv  
article of association 公司章程   6km u'vw  
assessment 課稅   Vj2GK"$v  
assets 資產   J`RNik*>  
attorney fee 律師費   A^K,[8VX  
audit 審計   Y~vTFOI  
auditor 審計員   $--PA$H27  
average 平均數   E<\\'VF  
average cost 平均成本   "L8V!M_e  
bad debt 壞賬   >`{i[60r  
balance 餘額   y5Pw*?kn  
balance sheet 資產負債表   (VOKa  
bank account 銀行賬戶   COHJJONR  
bank balance 銀行結存   Q%eBm _r;
 
bank charge 銀行手續費   ~JZLfw  
bank deposit 銀行存款   q#p)E=$  
bank discount 銀行貼現   Q}=RG//0*  
bank draft 銀行匯票   rq F PUp  
bank loan 銀行借款   O]Kb~jkd  
bank overdraft 銀行透支   p +T&9  
bankers acceptance 銀行承兌   .R gfP'M  
bankruptcy 破產   6~!YEuA  
bearer 持票人   `S~u4+y]  
beneficiary 受益人   Qy70/on9  
bequest 遺產   9Np0<e3p  
bill 票據   RChY+3,L)  
bill of exchange 匯票   f%|S>(   
bill of lading 提單   z9'0&G L  
bills discounted 貼現票據   q~w;C([k_  
bills payable 應付票據   gMGg9U$@  
bills receivable 應收票據   BphF+'CM  
board of directors 董事會   J<BdIKCma  
bonds 債券   +.N;h-
'  
bonus 紅利   6AwnmGL(;;  
book value 賬面價值   #!5Nbe  
bookkeeper 簿記員   {``}TsN  
bookkeeping 簿記   Rke:*(p*n;  
branch office general ledger 支店往來賬戶   h7y*2:l6  
broker 經紀人   xg^fM@#m  
brought down 接前   DA wzXsx  
brought forward 接上頁   F4&N;Zm2  
budget 預算   <+$S{Z.  
by-product 副產品   B_&PK7vA  
by-product sales 副產品銷售   [.Y=~)7FB  
capital 股本   K%gFD?{^q  
capital income 資本收益   7  %|>7  
capital outlay 資本支出   s{,e^T  
capital stock 股本   c:6w >:  
capital stock certificate 股票   ?hmb"^vlG  
carried down 移後   ^KaMi_--  
carried forward 移下頁   B
.G!7>=  
cash 現金   @i68%6H`?  
cash account 現金賬戶   {+[gf:Ev  
cash in bank 存銀行現金   t<k8.9 M$  
cash on delivery 交貨收款   Tk!b`9
 
cash on hand 庫存現金   lC4By,1*  
cash payment 現金支付   y?JbJ  
cash purchase 現購   i3"sArP"|  
cash sale 現沽   {S}@P~H=  
cashier 出?#123;員   m2! 7M%]GC  
cashiers check 本票   "pPNlV]UA^  
certificate of deposit 存款單折   dJ!o/y6  
certificate of indebtedness 借據   b910Z?B^L  
certified check 保付支票   c[y8"M5  
certified public accountant 會計師   :L[6a>"neE  
charges 費用   IYO,/ kbf  
charge for remittances 匯水手續費   D1n2Z:9  
charter 營業執照   :kVV.a#g  
chartered accountant 會計師   0?7uqS#L  
chattles 動產   bS'r}  
check 支票   uUe\[-~  
che stub 支票存根   FSmi.7  
closed account 己結清賬戶   GWVdNYpmr  
closing 結算   d<Os TA  
closing entries 結賬紀錄   kYs|")isj  
closing stock 期末存貨   #~+#72+x7  
closing the book 結賬   qck/b  
columnar journal 多欄日記賬   p~.@8r(  
combination 聯合   3DHm9n+/:  
commission 佣金   k:TfE6JZ  
commodity 商品   TUaK:*x*  
common stock 普通股   $Y`aS^IW  
company 公司   "(NHA+s/  
compensation 賠償   -^b^6=#  
compound interest 複利   yd72y'zi  
consignee 承銷人   r$F]e]Ic\  
consignment 寄銷   nB5[]x'  
consignor 寄銷人   x/7G0K2\}  
consolidated balance sheet 合併資產負債表   O0~d6Ba  
consolidated profit and loss account 合併損益表   Q]wM/7  
consolidation 合併   hNle;&*F  
construction cost 營建成本   9^='&U9sr  
construction revenue 營建收入   W~%~^2g ;k  
contract 合同   xu=B  
control account 統制賬戶   iy]}1((hR  
copyright 版權   cDiz!n*.q  
corporation 公司   $5b|@  
cost 成本   0 MIMs#  
cost accounting 成本會計   2eU[*x  
cost of labour 勞工成本    UTQKlwPa  
cost of production 生產成本   Q:gn>/  
cost of manufacture 製造成本    J31M:<  
cost of sales 銷貨成本   @?m8/t9.  
cost price 成本價格   N%f!B"NQ  
credit 貸方   G me$FWa  
credit note 收款通知單   D5pF:~tQ(j  
creditor 債權人   !XG&=Rd?  
crossed check 橫線支票   &HK
s >  
current account 往來活期賬戶   ~TH5>``;gF  
current asset 流動資產   Qs9U&*L  
current liability 流動負債   2&0<$>  
current profit and loss 本期損益   XO#)i6}G  
debit 借方   Ix
Z.2 67  
debt 債務   i)L:VkN  
debtor 債務人   38rZ`O*D  
deed 契據   HF: T]n,  
deferred assets 遞延資產   el?V2v[  
deferred liabilities 遞延負債   ;_/q>DR>,3  
delivery 交貨   b0b9#9x  
delivery expense 送貨費   kI3zYD^:  
delivery order 出貨單   8-a6Q
|   
demand draft 即期匯票   4n H91Z9=  
demand note 即期票據   n[Iu!v\/*  
demurrage charge 延期費   -FN6sNvIh  
deposit 存款   /:` i%E  
deposit slip 存款單   .w_`d'}  
depreciation 折舊   7J;~&x  
direct cost 直接成本   L"h@`3o|  
direct labour 直接人工   Sz|CreFK16  
director 董事   6KCmswvE  
discount 折扣   {7Avba  
discount on purchase 進貨折扣   : W^\ mH
 
   1MI7l)D?