[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。   %<x!mE x  
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acceptance 承兌   ~\AF\n%  
account 賬戶   ":vEWp+g  
accountant 會計員   .izq}q*P   
accounting 會計   gnjhy1o  
accounting system 會計制度   ;g? |y(xv  
accounts payable 應付賬款   NPrLM5  
accounts receivable 應收賬款   ]ly" K!1,  
accumulated profits 累積利益   [61*/=gWe  
adjusting entry ?#123;整記錄   S1I.l">P  
adjustment ?#123;整   hxK;f  
administration expense 管理費用   yW(|au q  
advances 預付   KX]!yA  
advertising expense 廣告費   ]d-.Mw,'  
agency 代理   M;,$
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agent 代理人   =#,`k<v%I  
agreement 契約   )Z:D}r8[  
allotments 分配數   =u?aP}zc  
allowance 津貼   )-emSV0zE  
amalgamation 合併   rv(?%h`  
amortization 攤銷   9$Z0mzk  
amortized cost 應攤成本   Qj;{Z*l%+  
annuities 年金   tV
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applied cost 已分配成本   q:TNf\/o  
applied expense 已分配費用   [5& nH@og  
applied manufacturing expense 己分配製造費用   i/
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apportioned charge 攤派費用   &=BzsBh  
appreciation 漲價   WA"~6U*  
article of association 公司章程   w$6Z}M1d  
assessment 課稅   )?UoF&c
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assets 資產   DegbjqZ#  
attorney fee 律師費   gW GDm~+  
audit 審計   Y55u-9|N  
auditor 審計員   z__?kY  
average 平均數   m|B=&#  
average cost 平均成本   (=Cb)/s0  
bad debt 壞賬  
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balance 餘額   t+iHsCG)>  
balance sheet 資產負債表   1QG q; 6\  
bank account 銀行賬戶   >e>3:~&2  
bank balance 銀行結存   twq~.:<o  
bank charge 銀行手續費   MCmb/.&wu  
bank deposit 銀行存款   xF8n=Lc  
bank discount 銀行貼現   H{vKk  
bank draft 銀行匯票   $VvgzjrH  
bank loan 銀行借款   o~IAZU39  
bank overdraft 銀行透支   rBNVI;JZW  
bankers acceptance 銀行承兌   v62_VT2v  
bankruptcy 破產   hj9TiH/+  
bearer 持票人   @%R4V[Lo.  
beneficiary 受益人   `a4&_`E,p  
bequest 遺產   dHXe2rTE;&  
bill 票據   >ep<W<b  
bill of exchange 匯票   :xPo*#[Z(A  
bill of lading 提單  
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bills discounted 貼現票據   L^ J|cgmNw  
bills payable 應付票據   B/1j4/MS  
bills receivable 應收票據   hr fF1
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board of directors 董事會   %-540V{q  
bonds 債券   p
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bonus 紅利   gmRc4o  
book value 賬面價值   QDg5B6>$  
bookkeeper 簿記員   LJGpa)(  
bookkeeping 簿記   *9EwZwE_K  
branch office general ledger 支店往來賬戶   Ig`q[o  
broker 經紀人   II=`=H{  
brought down 接前   q()o |V  
brought forward 接上頁   M?eP1v:<+G  
budget 預算   qY#*LqV  
by-product 副產品   B>^6tdz  
by-product sales 副產品銷售   #T_!-;(Z  
capital 股本   *#mmk1`  
capital income 資本收益   AygdAg'\  
capital outlay 資本支出   t<p#u=jOa  
capital stock 股本   G<$ :[ +w  
capital stock certificate 股票   6DHK&<=D8  
carried down 移後   Yub}AuU`v  
carried forward 移下頁   Y,)(Q  
cash 現金   )t| :_Z  
cash account 現金賬戶   <eG|`  
cash in bank 存銀行現金   szsVk#p  
cash on delivery 交貨收款   .n]"vpWm[  
cash on hand 庫存現金   [<RhaZz  
cash payment 現金支付   i-O D"5a`  
cash purchase 現購   73cb1kfPd  
cash sale 現沽   @*YF!LdU{M  
cashier 出?#123;員   )[Tm[o?Y.  
cashiers check 本票   "/Qz?1>l+  
certificate of deposit 存款單折   )}@D\(/@  
certificate of indebtedness 借據   )j36Y =r3  
certified check 保付支票   '@t$3 hk  
certified public accountant 會計師   kw#X,hP  
charges 費用   dw"Es;^  
charge for remittances 匯水手續費   _`udd)Y2  
charter 營業執照   6!m#;8 4  
chartered accountant 會計師   2LtDS?)@  
chattles 動產   c4tw)O-X  
check 支票   ]->"4,}  
che stub 支票存根   *4U_MM#rX  
closed account 己結清賬戶   w.?4}'DK  
closing 結算   ,>a!CnK=  
closing entries 結賬紀錄   6<];}M_{  
closing stock 期末存貨  
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closing the book 結賬   0~qc,-)3  
columnar journal 多欄日記賬   |H?t+Dyn)q  
combination 聯合   J\@6YU[A  
commission 佣金   yJ $6vmQ  
commodity 商品   9&Jf4lC94  
common stock 普通股   "JB4Uaa  
company 公司   oP`l)
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compensation 賠償   Dp([r  
compound interest 複利   GmHDG-  
consignee 承銷人   Z3S+")^  
consignment 寄銷   BDI|z/~&  
consignor 寄銷人   u<edO+  
consolidated balance sheet 合併資產負債表   V"YeF:I  
consolidated profit and loss account 合併損益表   PILpWhjL$9  
consolidation 合併   }4|EHhG  
construction cost 營建成本   .4+Rac  
construction revenue 營建收入   F
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contract 合同    k[r^@|  
control account 統制賬戶   >(Y CZ  
copyright 版權   FiUQ2w4  
corporation 公司   9
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cost 成本  
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cost accounting 成本會計   Bh3F4k2bg7  
cost of labour 勞工成本   S<0  &V  
cost of production 生產成本   <fUo@]Lv   
cost of manufacture 製造成本    i0=U6S:#  
cost of sales 銷貨成本   dCd~ ]CI  
cost price 成本價格   <mn[-  
credit 貸方   7}
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credit note 收款通知單   |MwV4^  
creditor 債權人   u} ot-!}Q  
crossed check 橫線支票   xi5"?*&Sb  
current account 往來活期賬戶   bk0>f   
current asset 流動資產   lFzVd N  
current liability 流動負債   h:aa^a~yi  
current profit and loss 本期損益   ok:uTeJI  
debit 借方   4IeCb?  
debt 債務   9;@p2t*v  
debtor 債務人   xo[o^go  
deed 契據   `Lr], >aG  
deferred assets 遞延資產   yvd)pH<a2  
deferred liabilities 遞延負債   47q> q  
delivery 交貨   *] ihc u  
delivery expense 送貨費   &hYgu3O  
delivery order 出貨單   K<>kT4  
demand draft 即期匯票   5XK Tb  
demand note 即期票據   4aXIRu%#7  
demurrage charge 延期費   .&^
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deposit 存款   }+@9[Q L  
deposit slip 存款單   `
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depreciation 折舊   b>-DX  
direct cost 直接成本   =QqH`.3  
direct labour 直接人工   yK*vn]}  
director 董事   /qLO/Mim  
discount 折扣   2R/|/>T v  
discount on purchase 進貨折扣   luoQ#1F?sl  
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