[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。   9'q* :&qq  
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acceptance 承兌   bA->{OPkT  
account 賬戶   5/Uy{Xt  
accountant 會計員   !%0 *z  
accounting 會計   L*JjG
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accounting system 會計制度   lHX72s|V  
accounts payable 應付賬款   Y:a]00&)#Y  
accounts receivable 應收賬款   `PH{syz  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   "'\$ g[k  
adjustment ?#123;整   HHsmLo c4  
administration expense 管理費用   ekCC5P!  
advances 預付   '`KY!
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advertising expense 廣告費   ')3 bl3:  
agency 代理  
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agent 代理人   ~/P[J  
agreement 契約   ^J;bso`  
allotments 分配數   n.(FQx.F  
allowance 津貼   C3YT1tK  
amalgamation 合併   `W*U4?M  
amortization 攤銷   '."ed%=MC  
amortized cost 應攤成本   z' >_Mc6  
annuities 年金   sLAQE64\"  
applied cost 已分配成本   W6/ yn
 
applied expense 已分配費用   B`J~^+`[*  
applied manufacturing expense 己分配製造費用   )+2hl  
apportioned charge 攤派費用   )Z9>$V$j  
appreciation 漲價   ~R92cH>L  
article of association 公司章程   JFk lUgg  
assessment 課稅   )hfpwdQ  
assets 資產   >\3V a  
attorney fee 律師費   ZzT9j~  
audit 審計   p=}Nn(  
auditor 審計員   ]GQG~H^  
average 平均數   <GaS36ZW  
average cost 平均成本   6V01F8&w  
bad debt 壞賬   hQDXlFHT  
balance 餘額   jtc]>]6i  
balance sheet 資產負債表   81Z) eO#  
bank account 銀行賬戶   g7 W"  
bank balance 銀行結存   %OOl'o"V{s  
bank charge 銀行手續費   _zi|  
bank deposit 銀行存款   QB'aON\S  
bank discount 銀行貼現   A2jUmK.&  
bank draft 銀行匯票   *CI#+P  
bank loan 銀行借款   G*P#]eO  
bank overdraft 銀行透支   W|63Ir67  
bankers acceptance 銀行承兌   x+@rg];m  
bankruptcy 破產   I4i>+:_J  
bearer 持票人   OYTkV}tG  
beneficiary 受益人   )|=j`jCC  
bequest 遺產   Z@PmM4F@S  
bill 票據   ckE-",G  
bill of exchange 匯票   u 5f9Jw}  
bill of lading 提單   b!5~7Ub.No  
bills discounted 貼現票據   xYpd: Sm  
bills payable 應付票據   vnZC,J `  
bills receivable 應收票據   !."D]
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board of directors 董事會   *wB1,U{  
bonds 債券   .5ha}=
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bonus 紅利   _^%,x  
book value 賬面價值   %aVq+kC h  
bookkeeper 簿記員   -4{<=y?"a  
bookkeeping 簿記   CdjI`  
branch office general ledger 支店往來賬戶   5uj?#)N  
broker 經紀人   CN8Y\<Ar  
brought down 接前   Vb]=B~^`  
brought forward 接上頁   ={@6{-tl  
budget 預算   V{3x!+q  
by-product 副產品   |imM#wF  
by-product sales 副產品銷售   z/@slT  
capital 股本   Od,qbU4O  
capital income 資本收益   pYmk1!]/  
capital outlay 資本支出   :(*V?WI  
capital stock 股本   9 X`Sm}i  
capital stock certificate 股票   jLHkOk5{:  
carried down 移後   )W _v:?A9  
carried forward 移下頁   o9yJf#-En  
cash 現金   Gm^U;u}=f  
cash account 現金賬戶   4yA+h2  
cash in bank 存銀行現金   N]=q|D  
cash on delivery 交貨收款   y(yHt=r  
cash on hand 庫存現金   84zSK)=Y  
cash payment 現金支付   XW)l DiJl  
cash purchase 現購   !Pfr,a  
cash sale 現沽   q Y?j#fzi  
cashier 出?#123;員   Pw`8Wj  
cashiers check 本票   w;:*P  
certificate of deposit 存款單折   IDriGZZ<)6  
certificate of indebtedness 借據   E,x+JeKV  
certified check 保付支票   `%9 uE(  
certified public accountant 會計師   bI9~jWgGp  
charges 費用   DgQpHF  
charge for remittances 匯水手續費   tGE$z]1c@  
charter 營業執照   FxWSV|Z  
chartered accountant 會計師   #rQ2gx4  
chattles 動產   Ad9}9!<  
check 支票   bUdLs.:  
che stub 支票存根   0#Y5_i|p  
closed account 己結清賬戶   :vQrOn18p  
closing 結算   U}rU~3N  
closing entries 結賬紀錄   4-y:/8  
closing stock 期末存貨   z3m85F%dR  
closing the book 結賬   \\H}`0m:  
columnar journal 多欄日記賬   :g=qz~2Xk  
combination 聯合   [ =9T*Sp  
commission 佣金   sW'AjI  
commodity 商品   k&vz7Q`T  
common stock 普通股   Ma']?Rb`  
company 公司   ;~ $'2f
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compensation 賠償   /cQueUME`  
compound interest 複利   d_E/8R_$L  
consignee 承銷人   PQSP &  
consignment 寄銷   qUW! G&R  
consignor 寄銷人   b;W3j  
consolidated balance sheet 合併資產負債表   &P}_bx  
consolidated profit and loss account 合併損益表   *:LK8U  
consolidation 合併   t[;LD_  
construction cost 營建成本   :B5Fdp3  
construction revenue 營建收入   :tB1D@Cb6  
contract 合同   w3obIJm  
control account 統制賬戶   l<LP&  
copyright 版權   qHplJ "  
corporation 公司   H.|#c^I  
cost 成本   m_
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cost accounting 成本會計   %G/hD  
cost of labour 勞工成本   K6/Q}W
 
cost of production 生產成本   )D5"ap]fX  
cost of manufacture 製造成本   ):68%,  
cost of sales 銷貨成本  
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cost price 成本價格   Ms5ap< q#  
credit 貸方   ~"&|W'he[  
credit note 收款通知單   
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creditor 債權人   ;
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crossed check 橫線支票   t~EPn.  
current account 往來活期賬戶   wc NOLUl  
current asset 流動資產   2~1SQ.Q<RY  
current liability 流動負債   +_?hK{Ib"  
current profit and loss 本期損益   $%CF8\0  
debit 借方   rJT^H5!o"  
debt 債務   F|o:W75  
debtor 債務人   7uS~MW  
deed 契據   5j<mbt}  
deferred assets 遞延資產   RK'\C\gMDu  
deferred liabilities 遞延負債   vv3 * j&I  
delivery 交貨   {W=%U|f  
delivery expense 送貨費   Pw7]r<Q  
delivery order 出貨單   4$iz4U:P  
demand draft 即期匯票   hk(ZM#Bh  
demand note 即期票據   +,TRfP Fb  
demurrage charge 延期費   @uqd.Q  
deposit 存款   I {S;L  
deposit slip 存款單   ( iBl  
depreciation 折舊   7a=gH2]&  
direct cost 直接成本   L%*!`T
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direct labour 直接人工   av}k)ZT_  
director 董事   L O_k@3  
discount 折扣   \=?a/  
discount on purchase 進貨折扣   Ug` djIL  
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