[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。   <T<?7SE+  
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acceptance 承兌   
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account 賬戶   D.4=4"qMi  
accountant 會計員   uQ. m[y  
accounting 會計   F b VtyQz  
accounting system 會計制度   K
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accounts payable 應付賬款   * r$(lf  
accounts receivable 應收賬款   We_/:=  
accumulated profits 累積利益   z`5d,M  
adjusting entry ?#123;整記錄   oj[Wzeg%  
adjustment ?#123;整   4w\cS&X~C  
administration expense 管理費用   ^HQg$}=  
advances 預付   &p`RK D  
advertising expense 廣告費   u:NSPAD)  
agency 代理   M+9G^o)u  
agent 代理人   z^O>'9#
 
agreement 契約   m^%[  
allotments 分配數  
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allowance 津貼   \Xh
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amalgamation 合併   Zm^4p{I%o*  
amortization 攤銷   -BgzAxa  
amortized cost 應攤成本   Mq8jPjL  
annuities 年金   {
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applied cost 已分配成本   CFkM}`v0  
applied expense 已分配費用   ?(n|ykXwc  
applied manufacturing expense 己分配製造費用   -!k"*P  
apportioned charge 攤派費用   8$BZbj%?hx  
appreciation 漲價   ![P1Qvp  
article of association 公司章程   sTU`@}}  
assessment 課稅   D<]z.33  
assets 資產   a$l  
attorney fee 律師費   1Y_Cd  
audit 審計   U8PSJ0ny  
auditor 審計員   oyiEOC  
average 平均數   Re0ma%~LP  
average cost 平均成本   hqmKUlo  
bad debt 壞賬   5\A[ra  
balance 餘額   c
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balance sheet 資產負債表   Kzfa4C  
bank account 銀行賬戶   %tT&/F  
bank balance 銀行結存   m$Lq#R={Z  
bank charge 銀行手續費   d;daYjOm  
bank deposit 銀行存款   BC=U6>`/  
bank discount 銀行貼現   ML^c-xY(  
bank draft 銀行匯票   7aj|-gZ  
bank loan 銀行借款   !'Q/9%g  
bank overdraft 銀行透支   FY|.eY_7 {  
bankers acceptance 銀行承兌   ~q 0)+'  
bankruptcy 破產   lU`]yL  
bearer 持票人   Q-
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beneficiary 受益人   \cP\I5IW:s  
bequest 遺產   :,X,!0pWRp  
bill 票據   bwR24>8lP  
bill of exchange 匯票   o$8v8="p  
bill of lading 提單   4W &HUQ?^  
bills discounted 貼現票據   DG}} S5  
bills payable 應付票據   ( 6|S42  
bills receivable 應收票據   0'{0kE[wn  
board of directors 董事會   QqA~y$'ut  
bonds 債券   id="\12Bw  
bonus 紅利   *4"s,1?@BG  
book value 賬面價值   hqd}L~o:  
bookkeeper 簿記員   E5(\/;[*`  
bookkeeping 簿記   gJ6 C&8tl  
branch office general ledger 支店往來賬戶   fgVeB;k|  
broker 經紀人   S-&[Tp+
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brought down 接前   :Y`cgi0vkd  
brought forward 接上頁   tt2`N3Eu\  
budget 預算   RsIR}.*  
by-product 副產品   -'*\KA@u  
by-product sales 副產品銷售   t84(kzcC  
capital 股本   :_E q(r  
capital income 資本收益   n8n(<  
capital outlay 資本支出   ~( 54-9&  
capital stock 股本   z;yb;),  
capital stock certificate 股票   ~0aWjMc(>  
carried down 移後   !VUxy  
carried forward 移下頁   &rj3UF@hb  
cash 現金   u4*7n-(  
cash account 現金賬戶   yNMnByg3?  
cash in bank 存銀行現金   phr6@TI  
cash on delivery 交貨收款   1:%HE*r  
cash on hand 庫存現金   #-?pY"N,  
cash payment 現金支付   ,y@`wq>O  
cash purchase 現購   !g{9]"Z1T  
cash sale 現沽   5|&8MGW-$  
cashier 出?#123;員   x;ym_UZ6e  
cashiers check 本票   %y;E1pva  
certificate of deposit 存款單折   H. U wM  
certificate of indebtedness 借據   *)+1BYMo  
certified check 保付支票   iLiEh2%P  
certified public accountant 會計師   *vqlY[2Ax  
charges 費用   U+gOojRy{  
charge for remittances 匯水手續費   p cwkO  
charter 營業執照   M il ![A1  
chartered accountant 會計師   SEsc"l8  
chattles 動產   |_ZD[v S  
check 支票   Sp8Xka~5*#  
che stub 支票存根   ^{\gD23  
closed account 己結清賬戶   ~Vq<nkWS  
closing 結算   ~"F83+RDe  
closing entries 結賬紀錄   A??(}F L  
closing stock 期末存貨   9fp@d  
closing the book 結賬   v ).V&":  
columnar journal 多欄日記賬   -{H;w=9  
combination 聯合   ip6$Z3[)  
commission 佣金   _):V7Zv  
commodity 商品   ?0k(wiF  
common stock 普通股   )QS4Z{)U  
company 公司   *c'nPa$+|S  
compensation 賠償   r_/=iYYJ  
compound interest 複利   ^~~&[wY  
consignee 承銷人   \7M+0Ul1  
consignment 寄銷   ivL}\~L  
consignor 寄銷人   ~xI1@^r  
consolidated balance sheet 合併資產負債表   H{Tt>k  
consolidated profit and loss account 合併損益表   %Ci`OhT  
consolidation 合併   \z>Re$:  
construction cost 營建成本   b=[gK|fu  
construction revenue 營建收入   ,'[&" Eg  
contract 合同   ?Ne@OMc  
control account 統制賬戶   +%vBDcf  
copyright 版權   "[(&$I  
corporation 公司   34S|[PXd  
cost 成本   *xm(K+j  
cost accounting 成本會計   g3[Zh=+]E  
cost of labour 勞工成本   :EOx>Pf_9)  
cost of production 生產成本   ,M@
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cost of manufacture 製造成本   0].x8{~o  
cost of sales 銷貨成本   ~P&Brn"=Rs  
cost price 成本價格   5)X;q-  
credit 貸方   a#H2H`%  
credit note 收款通知單   01v7_*'R  
creditor 債權人   K"~Tk`[0Q  
crossed check 橫線支票   +-_71rJc.  
current account 往來活期賬戶   2uonT,W  
current asset 流動資產   =@%;6`AVcp  
current liability 流動負債   ke.{wh\0  
current profit and loss 本期損益   V=yRE  
debit 借方   huh-S ,M  
debt 債務   \~V ZY  
debtor 債務人   ]L0GIVIE  
deed 契據   a^yBtb~,P  
deferred assets 遞延資產   ?v-Y1j  
deferred liabilities 遞延負債   4R_Vi[ i  
delivery 交貨   (!FUu  
delivery expense 送貨費   =%u\x=u|  
delivery order 出貨單   QmQsNcF~z  
demand draft 即期匯票   >7@kwj-f)  
demand note 即期票據   rMD
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demurrage charge 延期費   ,(aOTFQS  
deposit 存款   !N5+.E0j  
deposit slip 存款單   ENu`@S='I3  
depreciation 折舊   k2>gnk0  
direct cost 直接成本   !eb}jL  
direct labour 直接人工   rBB A`Ut@F  
director 董事   ?Y6MC:l<  
discount 折扣   oK3uGPi  
discount on purchase 進貨折扣   +rEq E/QF  
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