[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。   "qd|!:bE  
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acceptance 承兌   J7^UQ  
account 賬戶   M=lU`Sm  
accountant 會計員   \$*CXjh3G  
accounting 會計   k54\H.  
accounting system 會計制度   =B5{7g\  
accounts payable 應付賬款   ^L)TfI_n  
accounts receivable 應收賬款   @!u{>!~0  
accumulated profits 累積利益   +ima$a0Zyt  
adjusting entry ?#123;整記錄   q6w)zTpJGJ  
adjustment ?#123;整   '^>} =f  
administration expense 管理費用   Z"%.  
advances 預付   &)gc{(4$  
advertising expense 廣告費   3Ovx)qKxd  
agency 代理   Bv!{V)$  
agent 代理人   oBo*<6  
agreement 契約   ydo9 P5E  
allotments 分配數   /e|Lw4$@S  
allowance 津貼   )#cZ& O  
amalgamation 合併   u[Kz^ga<  
amortization 攤銷   2xflRks  
amortized cost 應攤成本   5RFro^S9E  
annuities 年金   Q;w[o
 
applied cost 已分配成本   "a(4])  
applied expense 已分配費用   *1{A'`.=\  
applied manufacturing expense 己分配製造費用   Tx!t3
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apportioned charge 攤派費用   z<%bNnSO  
appreciation 漲價   -grmmE]/  
article of association 公司章程   pu]U_Ll@
 
assessment 課稅   7Q9Hk(Z9  
assets 資產   E+qLj|IU  
attorney fee 律師費   6PYt>r&TO  
audit 審計   Z4Dx:m
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auditor 審計員   \t&!
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average 平均數   4 ZnQpKg  
average cost 平均成本   GdI,&|/  
bad debt 壞賬   kSzap+nB?  
balance 餘額   }P0bNY5?%  
balance sheet 資產負債表   t;6<k7h  
bank account 銀行賬戶   b4-g NF]Yt  
bank balance 銀行結存   {$hWz(  
bank charge 銀行手續費   dGm%If9P  
bank deposit 銀行存款   ^tGAJ_b79  
bank discount 銀行貼現   5L[imOM0  
bank draft 銀行匯票   eyJWFJh  
bank loan 銀行借款   z$R&u=J  
bank overdraft 銀行透支   ][jwy-Uy;  
bankers acceptance 銀行承兌   i0K 2#}=^  
bankruptcy 破產   V 97ORI  
bearer 持票人   bE.<v F&  
beneficiary 受益人   or3OLBf*Q  
bequest 遺產   \-pwA j?  
bill 票據   e'A_4;~@s  
bill of exchange 匯票   K~,!IU_QG  
bill of lading 提單   py:L-5  
bills discounted 貼現票據   .1RQ}Ro,<  
bills payable 應付票據   C/Tk`C&  
bills receivable 應收票據   Ja:4EU$Lu  
board of directors 董事會   {l,&F+W$C  
bonds 債券   &uRT/+18W3  
bonus 紅利   slPr^)  
book value 賬面價值   +;lDU}$  
bookkeeper 簿記員   ~*/ >8R(Y  
bookkeeping 簿記   UTh2?Rh/  
branch office general ledger 支店往來賬戶   /~u^@@.  
broker 經紀人   v1~l=^4&  
brought down 接前   8c-ys-"#  
brought forward 接上頁   Rf8Obk<  
budget 預算   En9J7es_  
by-product 副產品   7;q0'_G  
by-product sales 副產品銷售   s(3u\#P  
capital 股本   ygnZ9ikh<-  
capital income 資本收益   ejZ-A?f-K  
capital outlay 資本支出   S1Y,5,}  
capital stock 股本   <Hr<QiAK  
capital stock certificate 股票   Ve%ua]qA  
carried down 移後   ~Ze!F"  
carried forward 移下頁   3-hcKE  
cash 現金   W7WHDL^  
cash account 現金賬戶   /B?wn=][  
cash in bank 存銀行現金   z 0/+P  
cash on delivery 交貨收款   xjbI1qCfe  
cash on hand 庫存現金   JseKqJ ?g  
cash payment 現金支付   en'[_43  
cash purchase 現購   KPO w  
cash sale 現沽   wi7Br&bGi  
cashier 出?#123;員   D
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cashiers check 本票   |
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certificate of deposit 存款單折   i /[{xRXiR  
certificate of indebtedness 借據   j[:70%X  
certified check 保付支票   y4jiOhF<d  
certified public accountant 會計師   !9 kNL  
charges 費用   ^UKY1Q.  
charge for remittances 匯水手續費   Q2ne]MI  
charter 營業執照   }EwE#sZ#  
chartered accountant 會計師   S;#: ~?dU  
chattles 動產   kR %,:   
check 支票   2QbKh)  
che stub 支票存根   '6qH@r4Z<  
closed account 己結清賬戶   59D'*!l-  
closing 結算   rBmW%Gv  
closing entries 結賬紀錄   k8}fKVU;  
closing stock 期末存貨   L]z8'n,  
closing the book 結賬   rhPv{6Z|7  
columnar journal 多欄日記賬   G`%rnu  
combination 聯合   <}~ /. Cx  
commission 佣金   1
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commodity 商品   >$rH,Er  
common stock 普通股   qpe9?`vVX  
company 公司   -{OJM|W+  
compensation 賠償   ,)xtl`fc  
compound interest 複利   TDR|*Cs  
consignee 承銷人   &2 Yo  
consignment 寄銷   N* Q*>q  
consignor 寄銷人   u3 LoP_|  
consolidated balance sheet 合併資產負債表   =p[Sd*d  
consolidated profit and loss account 合併損益表   8BAe6-*S8  
consolidation 合併   hk5!
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construction cost 營建成本   jG`PyIgw  
construction revenue 營建收入   2(GYk
 
contract 合同   83V\O_7 j  
control account 統制賬戶   #]c
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copyright 版權   xM<aQf\j  
corporation 公司   X kqsL0\  
cost 成本   2 oL$I(83  
cost accounting 成本會計   igTs[q=Ak  
cost of labour 勞工成本   }o!b3*#  
cost of production 生產成本   Pl'lmUR  
cost of manufacture 製造成本   B]yO  
cost of sales 銷貨成本   J)Yz@0#T(;  
cost price 成本價格   2<J2#}+\  
credit 貸方   \Kui`X  
credit note 收款通知單   8~,z v_Pl  
creditor 債權人   bvB7d`wx  
crossed check 橫線支票   Mj>QV(L8t  
current account 往來活期賬戶   j-J/yhWO&  
current asset 流動資產   KS5a8'U  
current liability 流動負債   ]]r;}$  
current profit and loss 本期損益   u8?$ W%eW  
debit 借方   <^> nR3E  
debt 債務   fGeie m  
debtor 債務人   &k*oG:J3  
deed 契據   ZGh6- /  
deferred assets 遞延資產   %F150$(D  
deferred liabilities 遞延負債   S3HyB b  
delivery 交貨   *\:sHVyG(  
delivery expense 送貨費   DQu)?Rsk  
delivery order 出貨單   -XnIDXM  
demand draft 即期匯票   k fY;  
demand note 即期票據   EY !o#m  
demurrage charge 延期費   I+Yq",{%  
deposit 存款   um/F:rp  
deposit slip 存款單   mBye)q$  
depreciation 折舊   fS'` 9  
direct cost 直接成本   W+GBSl
 
direct labour 直接人工   I t2:2  
director 董事   WaX!y$/z  
discount 折扣   cna%;f.  
discount on purchase 進貨折扣   D{d%*hlI 3  
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