[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。   U-M>=3|N  
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acceptance 承兌   P/_['7  
account 賬戶   YUk\Q%  
accountant 會計員   /9fR'EO{x  
accounting 會計   C;^X[x%h7$  
accounting system 會計制度   Rnq7LG
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accounts payable 應付賬款   TuaBm1S{f  
accounts receivable 應收賬款   P~X2^bw  
accumulated profits 累積利益   P5ywhw-  
adjusting entry ?#123;整記錄   f) L  
adjustment ?#123;整   $f7l34Sf3  
administration expense 管理費用   {"KMs[M  
advances 預付   }@d@
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advertising expense 廣告費   M9%$lCl   
agency 代理   ncT&G
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agent 代理人   m ~$v;?i  
agreement 契約   CRy|kkT  
allotments 分配數   R0*|Lo$6  
allowance 津貼   ab?aQ*$+  
amalgamation 合併   x
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amortization 攤銷   p9-K_dw3X@  
amortized cost 應攤成本   uQKT  
annuities 年金   bV3|6]k^  
applied cost 已分配成本   R.<g3"Lm>  
applied expense 已分配費用   4{|"7/PE1  
applied manufacturing expense 己分配製造費用   SOA,kwHRe  
apportioned charge 攤派費用   am6L8N  
appreciation 漲價   DZ tsy!xA  
article of association 公司章程   A|{(/G2*  
assessment 課稅   sK?twg;D*|  
assets 資產   l+0oS'`V*L  
attorney fee 律師費   7;@]t^d=$  
audit 審計   4;2uW#dG"  
auditor 審計員   JNnDts*w  
average 平均數   g*+>H1}  
average cost 平均成本   ~})e ?q;b  
bad debt 壞賬   G$('-3@i`w  
balance 餘額   xr^LFn)  
balance sheet 資產負債表   SNk=b6 `9  
bank account 銀行賬戶   wi{3/  
bank balance 銀行結存   *MW\^PR?  
bank charge 銀行手續費   +]{G@pn  
bank deposit 銀行存款   <t!W5q  
bank discount 銀行貼現   EQSQFRk;  
bank draft 銀行匯票   ;L ^o*`  
bank loan 銀行借款   YKK*ER0  
bank overdraft 銀行透支   -X6PRE5a2  
bankers acceptance 銀行承兌   ]JQ ULE)  
bankruptcy 破產   +^F Zq$NP  
bearer 持票人   6[AL|d DK  
beneficiary 受益人   S~G]~g t  
bequest 遺產   -" 9  
bill 票據   4F tu  
bill of exchange 匯票   42ge3>  
bill of lading 提單   r
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bills discounted 貼現票據   '8kP .l  
bills payable 應付票據   C\hM =%  
bills receivable 應收票據   !C.4<?*|  
board of directors 董事會   }"%N4(Kd  
bonds 債券   &=mtc%mL  
bonus 紅利   v4 E}D  
book value 賬面價值   9H1rO8k  
bookkeeper 簿記員   0#gK6o!  
bookkeeping 簿記   vtJJ#8a]  
branch office general ledger 支店往來賬戶   %^6F_F_jS  
broker 經紀人   VuZr:-K/  
brought down 接前   %E;'ln4h&,  
brought forward 接上頁   %mgE;~"&  
budget 預算   YtLt*Ig%  
by-product 副產品   vW@=<aS Z  
by-product sales 副產品銷售   KwVbbC3  
capital 股本   P[fq8lDA  
capital income 資本收益   [{/jI\?v  
capital outlay 資本支出   )0k53-h&  
capital stock 股本   ]T) 'Hb  
capital stock certificate 股票   @IZnFHN  
carried down 移後   ?+8\.a!  
carried forward 移下頁   <(!:$  
cash 現金   'dc#F3  
cash account 現金賬戶   +1!ia]  
cash in bank 存銀行現金   o^wqFX(Y  
cash on delivery 交貨收款   ~)M~EX&pK  
cash on hand 庫存現金   :[d9tm  
cash payment 現金支付   K)iF>y|{*q  
cash purchase 現購   Y}KNKO;  
cash sale 現沽   KqP#6^ _  
cashier 出?#123;員   9;If&uM  
cashiers check 本票   G^@5H/)  
certificate of deposit 存款單折   9: lFo=  
certificate of indebtedness 借據   +aAc9'k  
certified check 保付支票   0b 54fD=  
certified public accountant 會計師   b\,+f n  
charges 費用   tX~w{|k  
charge for remittances 匯水手續費   tpx2IE  
charter 營業執照   \z)%$#I  
chartered accountant 會計師   B`sAk %  
chattles 動產   sa8Vvzvo.  
check 支票    DVeE1Q  
che stub 支票存根   asqV~ n
 
closed account 己結清賬戶   `EQL" =)  
closing 結算   "ocyK}l.?  
closing entries 結賬紀錄   V28M lP  
closing stock 期末存貨   Pc]HP  
closing the book 結賬   !dT4  
columnar journal 多欄日記賬   lNv|M)I  
combination 聯合   @PIp*[7oC  
commission 佣金   NX&_p!_V  
commodity 商品   bhs _9ivw  
common stock 普通股   J9 I:Q<;  
company 公司   (w zQ2Dk  
compensation 賠償   )YI(/*+]  
compound interest 複利   Qv ?"b  
consignee 承銷人   -ze J#B)C  
consignment 寄銷   %]7d`/  
consignor 寄銷人   BL4-7  
consolidated balance sheet 合併資產負債表   [PbOfxxgA  
consolidated profit and loss account 合併損益表   iJ|uvPCE  
consolidation 合併   Y|/ 8up  
construction cost 營建成本   H0cA6 I  
construction revenue 營建收入   [.}oyz;}N  
contract 合同   7mfS*aCb  
control account 統制賬戶   . 'yCw#f  
copyright 版權   ]JR +ayk7  
corporation 公司   L4 l!96]a  
cost 成本   ;GD]dW#  
cost accounting 成本會計   ll?X@S  
cost of labour 勞工成本   .o}v#W+st  
cost of production 生產成本   I*^Ta{j[  
cost of manufacture 製造成本   D3K8F@d  
cost of sales 銷貨成本   #Rr%:\*  
cost price 成本價格   ]]Ufa
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credit 貸方   %N_%J
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credit note 收款通知單   (uidNq
 
creditor 債權人   7>*vI7O0l  
crossed check 橫線支票   ft Wv~Eh  
current account 往來活期賬戶   Q=dy<kg']  
current asset 流動資產   J|rq*XD}q  
current liability 流動負債   ]J]h#ZH
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current profit and loss 本期損益   L{Vqh0QD&  
debit 借方   -H-~;EzU  
debt 債務  
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debtor 債務人   j
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deed 契據   f`66h M[  
deferred assets 遞延資產   Ssg&QI  
deferred liabilities 遞延負債   J4U1t2@)9  
delivery 交貨   wwcBsJ1{  
delivery expense 送貨費   ku M$UYTTX  
delivery order 出貨單  
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demand draft 即期匯票   Srd4))2/0  
demand note 即期票據   ,9 a  
demurrage charge 延期費   E&:,oG2M  
deposit 存款   }W,[/)M
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deposit slip 存款單   IO:G1;[/2L  
depreciation 折舊   q-d:TMkc  
direct cost 直接成本   IEvdV6{K  
direct labour 直接人工   bi;1s'Y<D  
director 董事   iDrZc  
discount 折扣   Ny)X+2Ae  
discount on purchase 進貨折扣   o#1 $q`Z  
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