[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。   03#_ (  
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acceptance 承兌   \dc`}}Lc  
account 賬戶   9SFiL#1  
accountant 會計員   G/`_$ c  
accounting 會計   iCEX|T j;  
accounting system 會計制度   ?NwFpSB2  
accounts payable 應付賬款   O>>8%=5Q  
accounts receivable 應收賬款   -zTeIvcy5  
accumulated profits 累積利益   l`u*,"$  
adjusting entry ?#123;整記錄   ?D~uR2
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adjustment ?#123;整   FVpe*]  
administration expense 管理費用   BW*zj=N%  
advances 預付   >%[W2L\'  
advertising expense 廣告費   IWQ8e$N  
agency 代理   _6[NYv$"  
agent 代理人   ><DE1tG  
agreement 契約   Gce_gZH7{  
allotments 分配數   [lJ[kr*7  
allowance 津貼   @rdC/=Y[  
amalgamation 合併   9(I4x]`  
amortization 攤銷   PQs9@]w[  
amortized cost 應攤成本   ]zm6;/S  
annuities 年金   l%:_#1?isf  
applied cost 已分配成本   qy]-YJ
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applied expense 已分配費用   BxG;vS3>*e  
applied manufacturing expense 己分配製造費用   4q~E\l|.5  
apportioned charge 攤派費用   ?:2Xh/8-  
appreciation 漲價   .KD0
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article of association 公司章程   aD:+,MZ  
assessment 課稅   ["7}u^z@<+  
assets 資產   8L@di Y  
attorney fee 律師費   Ea !j-Lbo  
audit 審計   - t+Mh.  
auditor 審計員   5-J-Tn  
average 平均數   {J]|mxo  
average cost 平均成本   )Qc$UI8L  
bad debt 壞賬   o]j*  
balance 餘額   xWMMHIu  
balance sheet 資產負債表   -/</7I  
bank account 銀行賬戶   *!Dzst-J3  
bank balance 銀行結存   E5dXu5+ye  
bank charge 銀行手續費   6 qq7:  
bank deposit 銀行存款   ibq@0CR  
bank discount 銀行貼現   4>W`XH  
bank draft 銀行匯票   oMVwIdf  
bank loan 銀行借款   g,;MV7yE  
bank overdraft 銀行透支   kmS8>O  
bankers acceptance 銀行承兌   QJ/SP  
bankruptcy 破產   c'6H@m#=  
bearer 持票人   qq`RfZjL  
beneficiary 受益人   ^#4s/mdVO  
bequest 遺產   s5pY)6)  
bill 票據   ymzm x$o=  
bill of exchange 匯票   :U9R 1^}A  
bill of lading 提單   2*|]#W
 
bills discounted 貼現票據   jBC9Vt;B  
bills payable 應付票據   =~h54/#[I  
bills receivable 應收票據   Hj!)S&y,$  
board of directors 董事會   A0XFu}  
bonds 債券   a :fHTU=\p  
bonus 紅利  
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book value 賬面價值   ST3qg6Cq2J  
bookkeeper 簿記員   Vo%d;>!G\;  
bookkeeping 簿記   VC.?]'OqD  
branch office general ledger 支店往來賬戶   X=3@M_Jzo  
broker 經紀人   g|P hNo  
brought down 接前   >$y >  
brought forward 接上頁   l;.BlHyu  
budget 預算   ff#-USK^R  
by-product 副產品   z)%1i  
by-product sales 副產品銷售   cGp^;> ]M  
capital 股本   .bE,Q9:  
capital income 資本收益   =Wf@'~K0k"  
capital outlay 資本支出   nR7\ o(!  
capital stock 股本   a3;.{6el)H  
capital stock certificate 股票   D}T,z  
carried down 移後   asg>TOW  
carried forward 移下頁   _#C}hwOR>X  
cash 現金   Al|7Y/  
cash account 現金賬戶   #*!$!c{  
cash in bank 存銀行現金   {#,FlR2  
cash on delivery 交貨收款   FT~^$)8=  
cash on hand 庫存現金   e@OA>  
cash payment 現金支付   zqh{=&Tjx  
cash purchase 現購   qj&)w9RLJE  
cash sale 現沽   sD8S2  
cashier 出?#123;員   lIz_0rE  
cashiers check 本票   ^NDX4d;  
certificate of deposit 存款單折   8|({ _Z
 
certificate of indebtedness 借據   &wN 2l-  
certified check 保付支票   q3F5\6aN  
certified public accountant 會計師   f[b YjIX  
charges 費用   $T6Qg(p  
charge for remittances 匯水手續費   x1wxB 1)2  
charter 營業執照   S F>D:$a  
chartered accountant 會計師   c*dw
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chattles 動產   sh ;uKzQ  
check 支票   &>e DCs  
che stub 支票存根   ^{:jY, ?]  
closed account 己結清賬戶   $hSZ@w|IF  
closing 結算   `VtwKt*  
closing entries 結賬紀錄   |xVCl<{F%  
closing stock 期末存貨   2~V Im#  
closing the book 結賬   $)Yog]}  
columnar journal 多欄日記賬   ]ufW61W6Ci  
combination 聯合   (x qA.(F  
commission 佣金   SbZt\a 8  
commodity 商品   7X(]r1-+\  
common stock 普通股   {yR)}r  
company 公司   9Yyg}l:  
compensation 賠償   zU~..;C  
compound interest 複利   K//T}-Uub  
consignee 承銷人   s.`d<(X?  
consignment 寄銷   A[kH_{to;  
consignor 寄銷人   pm]DxJ@  
consolidated balance sheet 合併資產負債表   m>ycN  
consolidated profit and loss account 合併損益表   S
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consolidation 合併   yvCR =C  
construction cost 營建成本   oDP((I2-  
construction revenue 營建收入   5lnSa+_/f  
contract 合同   mE`qvavP|/  
control account 統制賬戶   nKB&|!
 
copyright 版權   *W12Rb2  
corporation 公司   ]M;6o@hq  
cost 成本   UglG!1L  
cost accounting 成本會計   ~AanU1U<  
cost of labour 勞工成本   b$O_L4CP  
cost of production 生產成本  
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cost of manufacture 製造成本   eJw
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cost of sales 銷貨成本   ux yTu2L7  
cost price 成本價格   2BDan^:-Av  
credit 貸方   $-Pqs ^g  
credit note 收款通知單   P4j8`}&/  
creditor 債權人   .^lbLN^2  
crossed check 橫線支票   M+;P?| a  
current account 往來活期賬戶   P%sO(_PuT  
current asset 流動資產   tIb21c q  
current liability 流動負債   qmA2bw]  
current profit and loss 本期損益   oD#>8Aws  
debit 借方   7B]:3M6d  
debt 債務   [OZ=iz.  
debtor 債務人   ZBmXaP[9  
deed 契據   a4(?]ND~6  
deferred assets 遞延資產   [z%?MIT  
deferred liabilities 遞延負債   pp]_/46nN  
delivery 交貨   wD],{y  
delivery expense 送貨費   f{Fe+iPc  
delivery order 出貨單   D!}K)T1~R  
demand draft 即期匯票   7~"(+f  
demand note 即期票據   (X(1kj3  
demurrage charge 延期費   6I>5~?
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deposit 存款   P:(EU s}0  
deposit slip 存款單   6W;?8Z_1  
depreciation 折舊   l>D-
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direct cost 直接成本   -nk#d%a\  
direct labour 直接人工   px|>
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director 董事   !ml_S)  
discount 折扣   ~#"7,rQp  
discount on purchase 進貨折扣   ')5L_$  
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