[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。   Gt1U!dP  
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acceptance 承兌   }C:r9?T  
account 賬戶   ;gkM{={`p  
accountant 會計員   x:;kSh  
accounting 會計   7_L;E
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accounting system 會計制度   XX@ZQcN  
accounts payable 應付賬款   Hz~zu{;{J  
accounts receivable 應收賬款   :h$$J lP  
accumulated profits 累積利益   a[C@  
adjusting entry ?#123;整記錄   \Ri
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adjustment ?#123;整   *hx  
administration expense 管理費用   <} .$l  
advances 預付   D-c4EV  
advertising expense 廣告費   ]lbuy7xj63  
agency 代理   M{@(G 5  
agent 代理人   f 2.HF@  
agreement 契約   P?\6@_ Z  
allotments 分配數   M7T5 ~/4  
allowance 津貼   ,hVli/   
amalgamation 合併   UpG~[u)%@  
amortization 攤銷   ?}0,o.  
amortized cost 應攤成本   }pYqWTG  
annuities 年金   +nL[MSw  
applied cost 已分配成本   paK2xX
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applied expense 已分配費用   n[z+<VGwC  
applied manufacturing expense 己分配製造費用   `O a WGZ[  
apportioned charge 攤派費用   | (93gJ  
appreciation 漲價   D^O@'zP=At  
article of association 公司章程   Nc`L;CP  
assessment 課稅   j_AACq {.  
assets 資產   $I
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attorney fee 律師費   N['.BN  
audit 審計   =  [E  
auditor 審計員   +whDU2 "  
average 平均數   W4S,6(  
average cost 平均成本   {.yB'.k?  
bad debt 壞賬   t# i#(H  
balance 餘額   k:;r2f  
balance sheet 資產負債表   ! mHO$bQ"  
bank account 銀行賬戶   ]esC[r]PJ  
bank balance 銀行結存   HtFDlvdy]  
bank charge 銀行手續費   [WmM6UEVS  
bank deposit 銀行存款   :> '+"M2r  
bank discount 銀行貼現   ;TYBx24vD'  
bank draft 銀行匯票   b9krOe*j  
bank loan 銀行借款   t_^4`dW`  
bank overdraft 銀行透支   Y7|EIAU5Y  
bankers acceptance 銀行承兌   1#x0q:6  
bankruptcy 破產   Da|z"I x  
bearer 持票人   AH^/V}9H  
beneficiary 受益人   I,tud
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bequest 遺產   w:0E(z  
bill 票據   iTwm3V P  
bill of exchange 匯票   :X=hQ:>P  
bill of lading 提單   'DR!9De  
bills discounted 貼現票據   hb$Ce'}N  
bills payable 應付票據   occ7zcA  
bills receivable 應收票據   K0~rN.C!0  
board of directors 董事會   Hs8>anVo[  
bonds 債券   j%kncGS  
bonus 紅利   (=0.inZ  
book value 賬面價值   &~CI<\o P  
bookkeeper 簿記員   N7"W{"3D  
bookkeeping 簿記   KO [Yi  
branch office general ledger 支店往來賬戶   l#o  ~W`  
broker 經紀人   aN?zmkPpov  
brought down 接前   'L'R9&o<X  
brought forward 接上頁   <I?Zk80  
budget 預算   IxU/?Zm  
by-product 副產品   )
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by-product sales 副產品銷售   :Ye !w$r  
capital 股本   ?`s8 pPc4  
capital income 資本收益   la!~\wpa  
capital outlay 資本支出   }vuO$ j  
capital stock 股本   0J9x9j`&j  
capital stock certificate 股票   $ 4LzcwG  
carried down 移後   ^q5#ihM  
carried forward 移下頁   ?s01@f#  
cash 現金   b6bHTH0  
cash account 現金賬戶   ';CNGv -  
cash in bank 存銀行現金   HPl<%%TI  
cash on delivery 交貨收款   js(pC@<q5  
cash on hand 庫存現金   J1k>07}
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cash payment 現金支付   )A6<c%d =x  
cash purchase 現購   B\~ }3!j  
cash sale 現沽   04ui`-c(  
cashier 出?#123;員   Lbgi7|&  
cashiers check 本票   Wr 4,YQM  
certificate of deposit 存款單折   /uc>@!F  
certificate of indebtedness 借據   I7onX,U+  
certified check 保付支票   ytImB`'\  
certified public accountant 會計師   Txu/{M,  
charges 費用   cuX)8+  
charge for remittances 匯水手續費   Nn6%9PX_)  
charter 營業執照   -?\D\\+t  
chartered accountant 會計師   J.a]K[ci  
chattles 動產   -7ep{p-  
check 支票   ES[G  
che stub 支票存根   6nn*]|7  
closed account 己結清賬戶   3";q[&F9y  
closing 結算   )~>YH*g  
closing entries 結賬紀錄   1MFbQs^  
closing stock 期末存貨   }BEB1Q}L  
closing the book 結賬   _a, s )  
columnar journal 多欄日記賬   cAw/I@jG  
combination 聯合   &oNAv-m^GD  
commission 佣金   Rq-ZL{LR7  
commodity 商品   M\j.8jG  
common stock 普通股   )%TmAaj9d  
company 公司   :gv"M8AP  
compensation 賠償   U{mYTN*:j$  
compound interest 複利   ! nx{ X  
consignee 承銷人   >*bvw~y,  
consignment 寄銷   +{]j]OP  
consignor 寄銷人   iZmcI;?u  
consolidated balance sheet 合併資產負債表   >P(.:_^p  
consolidated profit and loss account 合併損益表   HS$r8`S?)  
consolidation 合併   C!gZN9-  
construction cost 營建成本  
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construction revenue 營建收入   jXJyc'm7  
contract 合同   u8^lB7!e/  
control account 統制賬戶   [E_9V%^  
copyright 版權   4+n\k  
corporation 公司   _c07}aQ ],  
cost 成本   TeQV?ZQ#}  
cost accounting 成本會計  
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cost of labour 勞工成本   y =@N|f!  
cost of production 生產成本   4H/OBR  
cost of manufacture 製造成本   0RfZEG)  
cost of sales 銷貨成本   crCJrN=  
cost price 成本價格  
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credit 貸方   +ZYn? #IQ  
credit note 收款通知單   }H2R3icE  
creditor 債權人   lZ0 =;I  
crossed check 橫線支票   f$( e\++  
current account 往來活期賬戶   \vNU,WO  
current asset 流動資產   xw%0>K[  
current liability 流動負債   kAx4fE[c  
current profit and loss 本期損益   al0L&z\  
debit 借方   =1! 'QUc  
debt 債務   Bvj0^fSm  
debtor 債務人   MD]>g>  
deed 契據   a*;b^Ze`v  
deferred assets 遞延資產   G$PE}%X  
deferred liabilities 遞延負債   V&i;\
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delivery 交貨   Gb yJ:  
delivery expense 送貨費   ESs\O?nO  
delivery order 出貨單   & kIFcd@  
demand draft 即期匯票   p_ =z#  
demand note 即期票據   G3]4A&h9v~  
demurrage charge 延期費   0(Ij%Wi,  
deposit 存款   )jj0^f1!j  
deposit slip 存款單   llDJ@
 
depreciation 折舊   6zkaOA46V  
direct cost 直接成本   qR.Q,(b|  
direct labour 直接人工   X]=t>
 
director 董事   V]&\fk-{  
discount 折扣   q4q6c")zp  
discount on purchase 進貨折扣   :,^gj  
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