[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。   .^fq$7Y}7  
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acceptance 承兌   gs7H
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account 賬戶   6uOR0L  
accountant 會計員   JO1KkIV  
accounting 會計   Rq<T2}K  
accounting system 會計制度   T[* =7jnJQ  
accounts payable 應付賬款   kbOdg:  
accounts receivable 應收賬款   v_En9~e^n  
accumulated profits 累積利益   /)e&4.6  
adjusting entry ?#123;整記錄   ~W_m<#K(  
adjustment ?#123;整   H@.j@l  
administration expense 管理費用   )W(?wv!,  
advances 預付   fYl$$.  
advertising expense 廣告費   pTX{j=n!  
agency 代理   @_YlHe
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agent 代理人   >x eKO2o  
agreement 契約   L Lm{:T7  
allotments 分配數   D9 OS,U/l  
allowance 津貼   ==l p\  
amalgamation 合併   Q+[gGe JUF  
amortization 攤銷   {;=I69X  
amortized cost 應攤成本   AM#VRRTU  
annuities 年金   dyC: Mko=  
applied cost 已分配成本   % Lhpj[C  
applied expense 已分配費用   b(&2/|hd
 
applied manufacturing expense 己分配製造費用   |.0/~Xy-  
apportioned charge 攤派費用   JnlM0jc]`  
appreciation 漲價   jxm.x[1ki^  
article of association 公司章程   g>CF|Wj  
assessment 課稅   [>=D9I@~  
assets 資產   x;?4AJ{  
attorney fee 律師費   uI}S9  
audit 審計   z;xp1t@  
auditor 審計員   S`)KC-  
average 平均數   lc,{0$ 1<  
average cost 平均成本   Kzb&aOw  
bad debt 壞賬   VrD?[&2pE  
balance 餘額   ;$wS<zp6  
balance sheet 資產負債表   \f}S Hh  
bank account 銀行賬戶   . Zrt/;  
bank balance 銀行結存   [-x~Q[  
bank charge 銀行手續費   s7A{<>:  
bank deposit 銀行存款   ce0TQ  
bank discount 銀行貼現   )O#]Wv r  
bank draft 銀行匯票   Zz'(!h Uy  
bank loan 銀行借款   rp6Y&3p.  
bank overdraft 銀行透支   hWfJh0I
 
bankers acceptance 銀行承兌   ZT5t~5W  
bankruptcy 破產   CS)&A4`8  
bearer 持票人   4_ztIrw  
beneficiary 受益人   nU-.a5  
bequest 遺產   $]<CC`  
bill 票據   <UQaRI[55  
bill of exchange 匯票   |FHeT*"  
bill of lading 提單   m"t\@f  
bills discounted 貼現票據   M`*B/Fh2  
bills payable 應付票據   s4 <[f%^  
bills receivable 應收票據   17I{_
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board of directors 董事會   Z3<>Z\6D  
bonds 債券   E ~<SEA  
bonus 紅利   )mz [2Sfg  
book value 賬面價值   b8P/9D7K?  
bookkeeper 簿記員   s^TF+d?B  
bookkeeping 簿記   ]tA39JK-i  
branch office general ledger 支店往來賬戶   o7i/~JkTP  
broker 經紀人   *6sB$E_y  
brought down 接前   :$."x '  
brought forward 接上頁   = q9>~E{}  
budget 預算   }&sF \b  
by-product 副產品   "^VKs_U8o  
by-product sales 副產品銷售   EpSVHD:*  
capital 股本   TV\21  
capital income 資本收益   w^e<p~i!^E  
capital outlay 資本支出   F?&n5R.  
capital stock 股本   ~f0Bu:A)  
capital stock certificate 股票   ag^EH"%zw  
carried down 移後   "& 'h\  
carried forward 移下頁   a<7Ui;^@  
cash 現金   eE5U|y)_  
cash account 現金賬戶   _Z z"`  
cash in bank 存銀行現金   DcaVT]"  
cash on delivery 交貨收款   Ic/D!J{Y  
cash on hand 庫存現金   .vYU4g]  
cash payment 現金支付   bDVz+*bU}  
cash purchase 現購   $Q*h+)g<  
cash sale 現沽   ^M6xRk I
 
cashier 出?#123;員   <3zA|  
cashiers check 本票   P,lKa.  
certificate of deposit 存款單折   hZf0q 2  
certificate of indebtedness 借據   }/q]:3M|  
certified check 保付支票   ' _Ij9{M  
certified public accountant 會計師   ,0 O9!^  
charges 費用   QxG:NN;jW  
charge for remittances 匯水手續費   \)'s6>58|  
charter 營業執照   I!3qb-.Q  
chartered accountant 會計師   z}&w7O#   
chattles 動產   'D(|NYY  
check 支票   8g Wifx #N  
che stub 支票存根   mu`h6?v  
closed account 己結清賬戶   aal5d_Y  
closing 結算   3tY\0y9  
closing entries 結賬紀錄   `6;%HbP$W+  
closing stock 期末存貨   SE/GT:}  
closing the book 結賬   _]:wltPv  
columnar journal 多欄日記賬   Z~)Bh~^A  
combination 聯合   [F{q.mZj  
commission 佣金   0J7)UqMf.  
commodity 商品   3*C9;Q}  
common stock 普通股   sc dU  
company 公司   xD+n2:I{  
compensation 賠償   vpu20?E>5z  
compound interest 複利   |2
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consignee 承銷人   I:M]#aFD  
consignment 寄銷   }qU(G3  
consignor 寄銷人   k/bY>FY2r  
consolidated balance sheet 合併資產負債表   6cH.s+  
consolidated profit and loss account 合併損益表   v &6I\1  
consolidation 合併   e<o{3*%p)  
construction cost 營建成本   ?EQ]f3
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construction revenue 營建收入   CUIT)mF:  
contract 合同   W(U:D?e  
control account 統制賬戶   @H[)U/.  
copyright 版權   )Zud|%L  
corporation 公司   aoj6/  
cost 成本   #rnO=N8  
cost accounting 成本會計   VBV y3fnj  
cost of labour 勞工成本   <Vucr   
cost of production 生產成本   %GS^=Q r  
cost of manufacture 製造成本   K. [2u hB)  
cost of sales 銷貨成本   j_L1KB*  
cost price 成本價格   6t@kft>Nv  
credit 貸方   40,u(4.m*  
credit note 收款通知單   a{*r^m'N  
creditor 債權人   %%`Q5I  
crossed check 橫線支票   k$]-fQ
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current account 往來活期賬戶   D >ax<t1K  
current asset 流動資產   O6JH)Ka"S  
current liability 流動負債   m/}(dT ;  
current profit and loss 本期損益   RMJq9a  
debit 借方   }!-BZIOlO  
debt 債務   aVTTpMY  
debtor 債務人   S5B12
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deed 契據   W  &wqN  
deferred assets 遞延資產   ,pfHNK-u  
deferred liabilities 遞延負債   +pDZ,c,  
delivery 交貨   \/=w\T
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delivery expense 送貨費   w}2;f=  
delivery order 出貨單   JBzRL"|  
demand draft 即期匯票   e<F>u#d  
demand note 即期票據   `-Yo$b;:  
demurrage charge 延期費   tx0`#x  
deposit 存款   ?+6w8j%\  
deposit slip 存款單   Op''=Ar#sh  
depreciation 折舊   d@-s_gw  
direct cost 直接成本   HCj
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direct labour 直接人工   ['1JNUX  
director 董事   ^\|Hz\"*  
discount 折扣  
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discount on purchase 進貨折扣   E(t:F^z&D  
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