[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。   \v'\ Ea~  
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acceptance 承兌   ,KMt9<  
account 賬戶   Q[+o\{ O  
accountant 會計員   lUR7zrwJ]o  
accounting 會計   '7!b#if  
accounting system 會計制度   u5,\Kz  
accounts payable 應付賬款   ~9OART='  
accounts receivable 應收賬款   `nxm<~-\  
accumulated profits 累積利益   m&H@f:  
adjusting entry ?#123;整記錄   ;eG,T-:
 
adjustment ?#123;整  
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administration expense 管理費用   .5',w"R  
advances 預付   )rTV}Hk  
advertising expense 廣告費   a/Cd;T2  
agency 代理   lJfn3  
agent 代理人   [_&\wHX  
agreement 契約   *)V1Sd#m  
allotments 分配數   X0,?~i6Q  
allowance 津貼   z]NzLz9VfL  
amalgamation 合併   [ET03 nZ  
amortization 攤銷   Wn(pz)+Y  
amortized cost 應攤成本   JY+ N+c\  
annuities 年金   Hq{i-z+  
applied cost 已分配成本   5/:BtlFx  
applied expense 已分配費用   8u,f<XHi"a  
applied manufacturing expense 己分配製造費用   !18M!8Xea  
apportioned charge 攤派費用   R).?lnS  
appreciation 漲價   A{5^A)$  
article of association 公司章程   z(AhO  
assessment 課稅   ohHKZZ  
assets 資產   ] Fx9!S  
attorney fee 律師費   ,~@Nhd~k  
audit 審計   .kl _F7  
auditor 審計員   6n{`t/  
average 平均數   rKR2v(c  
average cost 平均成本   r>=)Y32Q  
bad debt 壞賬   ~Bll\3-=  
balance 餘額   bp06xHMu  
balance sheet 資產負債表   Hoaf3 `n  
bank account 銀行賬戶   TwlrncK*  
bank balance 銀行結存   ?N 6'*2{NT  
bank charge 銀行手續費   Vf67gux  
bank deposit 銀行存款   B?qLXRv  
bank discount 銀行貼現   Pd99vq/  
bank draft 銀行匯票  
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bank loan 銀行借款   LRqBP|bjCD  
bank overdraft 銀行透支   6dG:3n}  
bankers acceptance 銀行承兌   RJ ,a}w[9  
bankruptcy 破產   3|=9aM^x^  
bearer 持票人   Tl.dr   
beneficiary 受益人   >a@c5  
bequest 遺產   J2"n:  
bill 票據   vJheM*C  
bill of exchange 匯票   ^:.=S`,^  
bill of lading 提單   CS; bm`8a  
bills discounted 貼現票據   r sf +dC  
bills payable 應付票據   Iv6(Z>pAB  
bills receivable 應收票據   l2))StEm  
board of directors 董事會   (x{
6N^J.t  
bonds 債券   ~kdxJP"  
bonus 紅利   oUMY?[Wp  
book value 賬面價值   JG%y_ Qy?K  
bookkeeper 簿記員   T}ZUw;}BL  
bookkeeping 簿記   B|Y6;4?  
branch office general ledger 支店往來賬戶   prf  
broker 經紀人   orB8q((  
brought down 接前   ;VY0DAp{  
brought forward 接上頁   0B0Uay'd_  
budget 預算   'eNcQJh  
by-product 副產品   ?0>% a$`  
by-product sales 副產品銷售   ;aJBx  
capital 股本   c#?JW:^|Df  
capital income 資本收益   H pHXt78  
capital outlay 資本支出   m{(G%n>E&  
capital stock 股本   t(-`==.R  
capital stock certificate 股票   n\f
8%z  
carried down 移後   $F|3VQ~   
carried forward 移下頁   Nwu,:}T  
cash 現金   #HjiE  
cash account 現金賬戶   czMThm  
cash in bank 存銀行現金   3g!tk9InG  
cash on delivery 交貨收款   (Ev/R%Z  
cash on hand 庫存現金   C NDf&dzX8  
cash payment 現金支付   
D$W&6'  
cash purchase 現購   0Q^a*7w`8a  
cash sale 現沽   /&g5f4[|p  
cashier 出?#123;員   o1x IGP<  
cashiers check 本票   |{ E\ 
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certificate of deposit 存款單折   $q_e~+SXT  
certificate of indebtedness 借據   6xk~Bt  
certified check 保付支票   0_d,sC?V  
certified public accountant 會計師   KkVFY+/)  
charges 費用   =Ri'Prx&  
charge for remittances 匯水手續費   V87?J w%2  
charter 營業執照   gxry?' :  
chartered accountant 會計師   D^+#RR'#,  
chattles 動產   v%_5!SR  
check 支票   P`JO6O:&  
che stub 支票存根   mJBvhK9%  
closed account 己結清賬戶   XH_XGzBQS  
closing 結算   =|)W#x9=  
closing entries 結賬紀錄   8!a6)Zeux  
closing stock 期末存貨   1Ner1EKGp  
closing the book 結賬   `Zn2Vx  
columnar journal 多欄日記賬   8cqH0{  
combination 聯合   9C?;'  
commission 佣金   vYT%e:8)q  
commodity 商品   MdzG2uZT  
common stock 普通股   A#:5b5R  
company 公司   T~shJ0%  
compensation 賠償   739J] M  
compound interest 複利   pkd#SY  
consignee 承銷人   ,2H@xji [  
consignment 寄銷   jfxW9][  
consignor 寄銷人   mTG v*=l  
consolidated balance sheet 合併資產負債表   Tk[`k mb  
consolidated profit and loss account 合併損益表   b2x8t7%O  
consolidation 合併   K!|%mI8gk  
construction cost 營建成本   a<-'4D/  
construction revenue 營建收入   [i7Ug.Oi"  
contract 合同   e0i&?m  
control account 統制賬戶   9mdp\A  
copyright 版權   h^{D "  
corporation 公司   =yn|.%b  
cost 成本   ES~ykE  
cost accounting 成本會計   C
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cost of labour 勞工成本   ![ & go  
cost of production 生產成本   EeW%5/;  
cost of manufacture 製造成本   ^j"*-)R  
cost of sales 銷貨成本   JgI+k Nx  
cost price 成本價格   P'^#I[G'  
credit 貸方   mlolSD;7  
credit note 收款通知單   cTy;?
(E  
creditor 債權人   }R.<\  
crossed check 橫線支票   7O3\  
current account 往來活期賬戶   M" |Mte  
current asset 流動資產   _x<CTFTL  
current liability 流動負債   m791w8Vr  
current profit and loss 本期損益   Ra\>^W6z  
debit 借方   <"|BuK  
debt 債務   F-MN%WD~  
debtor 債務人   XdKhT618G  
deed 契據   JJL#Y  
deferred assets 遞延資產   *,w9#?2x  
deferred liabilities 遞延負債   0QE2e'}}-  
delivery 交貨   s`2Hf&%aZJ  
delivery expense 送貨費   <mE)&7C  
delivery order 出貨單   ^rd]qii"  
demand draft 即期匯票   sxq'uF(K  
demand note 即期票據   Y<X,(\iEHP  
demurrage charge 延期費   7r=BGoA2E  
deposit 存款   <^}{sdOyu  
deposit slip 存款單   \ "193CW!  
depreciation 折舊   'Wv=mBEfZ  
direct cost 直接成本   9p ;)s  
direct labour 直接人工   pgK)  
director 董事   A;~u"g'z&  
discount 折扣   ,(0q  
discount on purchase 進貨折扣   S<Zb>9pl  
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