[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。   L; @aE[#z  
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acceptance 承兌   %?U"[F1  
account 賬戶   <m-Ni  
accountant 會計員    Xcs8zT  
accounting 會計   K'>P!R:El  
accounting system 會計制度   @WMj^t1D+  
accounts payable 應付賬款   cYBrRTrI#  
accounts receivable 應收賬款   +#&el//
 
accumulated profits 累積利益     /<(R  
adjusting entry ?#123;整記錄   l#mqV@?A~  
adjustment ?#123;整    ^xBb$  
administration expense 管理費用   I8XGU)  
advances 預付   d#x8O4S%i2  
advertising expense 廣告費   s0x@ u  
agency 代理   OJh+[bf"  
agent 代理人   ][s*~VK;  
agreement 契約   yQ72v'  
allotments 分配數   #g5't4zqx  
allowance 津貼   $`cy'ZaF  
amalgamation 合併   RlG'|xaT  
amortization 攤銷   m-Mhf;  
amortized cost 應攤成本   t[L2'J.5  
annuities 年金   j@kRv@  
applied cost 已分配成本   +]aD^N9['  
applied expense 已分配費用   Pl`Bd0  
applied manufacturing expense 己分配製造費用   roK4RYJ7)  
apportioned charge 攤派費用   /v<e$0~s<  
appreciation 漲價   o.v,n1Nm  
article of association 公司章程   {&6l\|  
assessment 課稅   CNpCe-%&  
assets 資產   $~;6hnrm  
attorney fee 律師費   O&gy(  
audit 審計   LNsE7t  
auditor 審計員   T%z!+/=&^  
average 平均數   )o}=z\M-bN  
average cost 平均成本   |\yDgs%EGy  
bad debt 壞賬   4AG&z,[  
balance 餘額   rzc 3k~@  
balance sheet 資產負債表   J:M<9
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bank account 銀行賬戶   x<)!$cg  
bank balance 銀行結存   q[We][Nrzb  
bank charge 銀行手續費   b*$o[wO9  
bank deposit 銀行存款   \, X?K  
bank discount 銀行貼現   RMs1{64:  
bank draft 銀行匯票   am)J'i,  
bank loan 銀行借款   'PxL^  
bank overdraft 銀行透支   \Ho#[k=y*/  
bankers acceptance 銀行承兌   EH E6-^F  
bankruptcy 破產   1bFEx_  
bearer 持票人   kG~ivB}x  
beneficiary 受益人   {/,+_E/  
bequest 遺產   <#J<QYF&2  
bill 票據   ^O,6(@>  
bill of exchange 匯票   g tSHy*3]  
bill of lading 提單   k-t,y|N  
bills discounted 貼現票據    t}*
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bills payable 應付票據   v@<lEG#$"|  
bills receivable 應收票據   g*\v}6 h  
board of directors 董事會   ).@)t:uNa  
bonds 債券   Jq=>H@il  
bonus 紅利   j+ T\c2d  
book value 賬面價值   _3-,3ia  
bookkeeper 簿記員   _cnrGi}T  
bookkeeping 簿記   & t@  
branch office general ledger 支店往來賬戶   Hr_x~n=w  
broker 經紀人   YC+ZVp"v  
brought down 接前   Vo58Nz:%  
brought forward 接上頁   !'UsC6Y4  
budget 預算   9EY_R&Yq%  
by-product 副產品   [eTck73  
by-product sales 副產品銷售   xDAA`G  
capital 股本   \&|w;  
capital income 資本收益   %%H. &*i,  
capital outlay 資本支出   4$#ia F  
capital stock 股本   ABS BtH ?  
capital stock certificate 股票   Yru1@/;  
carried down 移後   Kk"B501  
carried forward 移下頁   {pi67"mYp  
cash 現金   WLA_YMlA  
cash account 現金賬戶   ;L/T}!Dx  
cash in bank 存銀行現金   |Z +E( F  
cash on delivery 交貨收款   E ].a|4sh  
cash on hand 庫存現金   .bl/At3A  
cash payment 現金支付   9dhFQWz"  
cash purchase 現購   KfI$'F #"/  
cash sale 現沽   p>hCh5  
cashier 出?#123;員   ~S<F  
cashiers check 本票   ?R~Ye  
certificate of deposit 存款單折   \c`r9H^v{  
certificate of indebtedness 借據   OAQ O J'  
certified check 保付支票   h;h,dx  
certified public accountant 會計師   `5aypJf1  
charges 費用   RM=+ZmA  
charge for remittances 匯水手續費   "q#kh,-C  
charter 營業執照   H'(o}cn7~  
chartered accountant 會計師   GA*Khqdid  
chattles 動產   */@bNT9BgO  
check 支票   - G2M;]Cn  
che stub 支票存根   ]k%KTvX*G  
closed account 己結清賬戶   4pHPf<6  
closing 結算   &-.eu  
closing entries 結賬紀錄   w6%CBE2  
closing stock 期末存貨   >w2WyYJYH  
closing the book 結賬   ~+NFWNgN  
columnar journal 多欄日記賬   rzY@H
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combination 聯合   )^a#Xn3z  
commission 佣金   n"VE!`B  
commodity 商品   *d*;M>  
common stock 普通股   /[|md0,  
company 公司   g 0_r  
compensation 賠償   OKH~Y-%<  
compound interest 複利   7]+'%Uwu)  
consignee 承銷人   T<~[vjA  
consignment 寄銷   Z`Eb L  
consignor 寄銷人   tfU3 6PR  
consolidated balance sheet 合併資產負債表   6xQe!d3>s3  
consolidated profit and loss account 合併損益表   6je%LHhL  
consolidation 合併   J##X5'a3*  
construction cost 營建成本   %b'VEd7  
construction revenue 營建收入   IpVwnNj!}  
contract 合同   rsj}hS$  
control account 統制賬戶   0BZOr-i  
copyright 版權   LR?#H)$  
corporation 公司   i: uA&9  
cost 成本   r}M4()9L  
cost accounting 成本會計   wtick~ )  
cost of labour 勞工成本   %3B>1h9N  
cost of production 生產成本   * j;r|P;g  
cost of manufacture 製造成本   \:^n-D*fX  
cost of sales 銷貨成本   Y:Tt$EQ  
cost price 成本價格   ~2qG"1[\  
credit 貸方   %La
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credit note 收款通知單   17i@GnbNb  
creditor 債權人   i3!$M/_]  
crossed check 橫線支票   +4vX+;: br  
current account 往來活期賬戶   EJ|ZZYke!  
current asset 流動資產   hA19:H=7R0  
current liability 流動負債   2\W<EWJ@  
current profit and loss 本期損益   PqeQe5  
debit 借方   %R5MAs&-5  
debt 債務   8o!^ZOmU<  
debtor 債務人   w3hL.Z,kV  
deed 契據   s+t eYL#Zi  
deferred assets 遞延資產   `6F8Kqltr  
deferred liabilities 遞延負債   X-WvKH(=w  
delivery 交貨   yodrX&"  
delivery expense 送貨費   GM92yi!8  
delivery order 出貨單   .-*nD8b  
demand draft 即期匯票   T$B4DQ  
demand note 即期票據   ;a77YLTQ  
demurrage charge 延期費   h$h`XBVZe;  
deposit 存款   s8O+&^(U  
deposit slip 存款單   ?Qp_4<(5  
depreciation 折舊   I!#^F1p1  
direct cost 直接成本   U?C{. @#w  
direct labour 直接人工   r>eXw5Pr7  
director 董事   gVWLY;c 3}  
discount 折扣   `Hu;Gdj=  
discount on purchase 進貨折扣   aM1JG$+7G  
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