[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。    [ K;3Qf)  
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acceptance 承兌   U|={LU  
account 賬戶   lzN\~5a}  
accountant 會計員  
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accounting 會計   a1_7plg  
accounting system 會計制度   DDyeNuK  
accounts payable 應付賬款   ?k]^?7GN  
accounts receivable 應收賬款   5\V>Sj(  
accumulated profits 累積利益   n:,At]ky  
adjusting entry ?#123;整記錄   %,E\8{I+  
adjustment ?#123;整   Q-_&5/G  
administration expense 管理費用   u1xCn\  
advances 預付  
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advertising expense 廣告費   UYn5Pix  
agency 代理   Wqy|Y*$qT  
agent 代理人   ,8nu%zcVn  
agreement 契約   ;tP-#Xf  
allotments 分配數   O{uc
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allowance 津貼   $a>,sL&;  
amalgamation 合併   -uXf?sTV  
amortization 攤銷   V6B`q;lA  
amortized cost 應攤成本   R$IxR=hMx  
annuities 年金   Cb5;l~}L  
applied cost 已分配成本   F$y3oX  
applied expense 已分配費用   Pk!RgoWF  
applied manufacturing expense 己分配製造費用   DpH+lpC  
apportioned charge 攤派費用   //n$#c_}u  
appreciation 漲價   (B{`In8G>y  
article of association 公司章程   z^j 7wMQ  
assessment 課稅   1%68Pnqk  
assets 資產   V}o`9R@tx}  
attorney fee 律師費   9&}$C]`  
audit 審計   '/%]B@!  
auditor 審計員   SKt&]H  
average 平均數   VPoA,;Y"-  
average cost 平均成本   jT>G8}h  
bad debt 壞賬   d(9ZopJrQ  
balance 餘額   FD:3;nUY7  
balance sheet 資產負債表   E1IT>_  
bank account 銀行賬戶   +e}v)N  
bank balance 銀行結存   jR[VPm=  
bank charge 銀行手續費   Oo^kV:.)  
bank deposit 銀行存款   (Ild>_Tdb`  
bank discount 銀行貼現   2wLnRP`*  
bank draft 銀行匯票   $`,10uw  
bank loan 銀行借款   Wu3or"lcw*  
bank overdraft 銀行透支   Z0HfrK#oU  
bankers acceptance 銀行承兌   f?vbIc`  
bankruptcy 破產   "159Q  
bearer 持票人   ovm109fTx  
beneficiary 受益人   C{(&Yy"  
bequest 遺產   (iQ< [3C=  
bill 票據   .8Eh[yiln  
bill of exchange 匯票   ~(i#A>
 
bill of lading 提單   oGt,^!V1  
bills discounted 貼現票據   LtIp,2GP&_  
bills payable 應付票據   K!W7a~ @  
bills receivable 應收票據   UMtnb:ek  
board of directors 董事會   U )kl!  
bonds 債券   >NLG"[\  
bonus 紅利   4Z8FLA+T,  
book value 賬面價值   ymH>] cUm  
bookkeeper 簿記員   OlRtVp1  
bookkeeping 簿記   skrdL.5  
branch office general ledger 支店往來賬戶   W]Bc7JM]T+  
broker 經紀人   (;\" K?  
brought down 接前   tVfZ~qJ  
brought forward 接上頁   DO*rVs3'p[  
budget 預算   ^m0nInH  
by-product 副產品   Uh[MBwK  
by-product sales 副產品銷售   `/ <y0H  
capital 股本   zF: :?L~  
capital income 資本收益   dfy]w4ET B  
capital outlay 資本支出   T.bn~Z#f  
capital stock 股本   0zQ~'x  
capital stock certificate 股票   X1DE   
carried down 移後   5@QJ+@j|  
carried forward 移下頁   F8xz^UQ O  
cash 現金   pLYLHS`*  
cash account 現金賬戶   ?D>%+rK8c  
cash in bank 存銀行現金   "w7{,HP  
cash on delivery 交貨收款   gXJtk;  
cash on hand 庫存現金   p1F{ v^  
cash payment 現金支付   \ -n&z;`  
cash purchase 現購   U:
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cash sale 現沽   _oz1'}=  
cashier 出?#123;員   c,>y1%V*S{  
cashiers check 本票   K;8{qQ*  
certificate of deposit 存款單折   Ml,~@} p  
certificate of indebtedness 借據   C#qF &n  
certified check 保付支票   {Jbouj?V!  
certified public accountant 會計師    *.us IH2  
charges 費用   *@;bWUJ  
charge for remittances 匯水手續費   SfSWjq  
charter 營業執照   W3+;1S$k  
chartered accountant 會計師   `d
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chattles 動產   2CMWJi  
check 支票   @`mr|-Rp@  
che stub 支票存根   @\U;?N~k  
closed account 己結清賬戶   (usFT
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closing 結算   JUXo3D~  
closing entries 結賬紀錄   B_DyH C\<  
closing stock 期末存貨   >//yvkZ9
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closing the book 結賬   Cl6P,C  
columnar journal 多欄日記賬   ,_K y'B  
combination 聯合   4 :phq  
commission 佣金   \B4f5L8k  
commodity 商品   Tuz~T _M  
common stock 普通股   KzZfpdI92  
company 公司   8q]_> X  
compensation 賠償    sWyx_  
compound interest 複利   B#]:1:Qn  
consignee 承銷人   fJ GwT  
consignment 寄銷   <=~*`eWV  
consignor 寄銷人   b{BiC&3  
consolidated balance sheet 合併資產負債表   lLur.f  
consolidated profit and loss account 合併損益表   3mQ3mV:  
consolidation 合併   }wB!Bx2  
construction cost 營建成本   HQZJK82  
construction revenue 營建收入   (%j V[Q  
contract 合同   v65]$%F?  
control account 統制賬戶   Ip<~ Y  
copyright 版權   yxtfyf|9 '  
corporation 公司   FM=XoMP q  
cost 成本   TH"<6*f2L  
cost accounting 成本會計   lSfPOx;*  
cost of labour 勞工成本   ),>whCtsI  
cost of production 生產成本   }#q0K  
cost of manufacture 製造成本   !5qV}5  
cost of sales 銷貨成本   ]`q]\E
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cost price 成本價格   kXWC o6?  
credit 貸方   zh{I;~syh  
credit note 收款通知單   _'|C-j`u$  
creditor 債權人   >Qqxn*O  
crossed check 橫線支票   ki'<qa  
current account 往來活期賬戶   )j QrD`  
current asset 流動資產   UGxF}Q  
current liability 流動負債   >guX,hx^  
current profit and loss 本期損益   d(j g "@  
debit 借方   _VB;
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debt 債務   B qo#cnlG  
debtor 債務人   as73/J6  
deed 契據   8M0<:p/  
deferred assets 遞延資產   _}gfec4o  
deferred liabilities 遞延負債   bZ#KfR  
delivery 交貨   .E9$j<SP-  
delivery expense 送貨費   wHZ(=z/q  
delivery order 出貨單   `46|VQAx  
demand draft 即期匯票   9.:&u/e  
demand note 即期票據   ^?: Az  
demurrage charge 延期費   (tF/2cZk  
deposit 存款   RT2&^9-  
deposit slip 存款單   Zbr1e5?  
depreciation 折舊   /!_FE+  
direct cost 直接成本   .kyes4Z  
direct labour 直接人工  
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director 董事   L<G6)'5W  
discount 折扣   ?k=)T]-}  
discount on purchase 進貨折扣   5Z(q|nn7P  
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