[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。   !Fw?H3X!"q  
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acceptance 承兌   Qu5UVjbE,  
account 賬戶   #j#_cImE  
accountant 會計員  
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accounting 會計   v5;I]?72l~  
accounting system 會計制度   _LAS~x7,  
accounts payable 應付賬款   ;Sd\VR  
accounts receivable 應收賬款   j*
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accumulated profits 累積利益   ;!91^Tl  
adjusting entry ?#123;整記錄   g~7Ri-"  
adjustment ?#123;整   Wk:hFHs3  
administration expense 管理費用   RsU3Gi_Zdz  
advances 預付   {7cX#1  
advertising expense 廣告費   )&era` e[  
agency 代理   J$4wL F3  
agent 代理人   V._6=ZJ  
agreement 契約   7&`}~$>}>e  
allotments 分配數   p~ 
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allowance 津貼   9_\'LJ  
amalgamation 合併   _,;j7%j  
amortization 攤銷   /&u<
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amortized cost 應攤成本   sS& Z ,A  
annuities 年金   !zPG?q]3  
applied cost 已分配成本   nA|.t  
applied expense 已分配費用   G*S|KH  
applied manufacturing expense 己分配製造費用   fgNU03jp^x  
apportioned charge 攤派費用   d!K sNkk  
appreciation 漲價   i>EgG5iJ  
article of association 公司章程   22kpl)vbU  
assessment 課稅   {k4CEt;  
assets 資產   +\li*G]:J  
attorney fee 律師費   ZpUCfS)|&  
audit 審計   2&+#Vsm`V  
auditor 審計員   k5kdCC0FCk  
average 平均數   @i^~0A#q*  
average cost 平均成本   TF2>
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bad debt 壞賬   r]W  
balance 餘額   =0@&GOq  
balance sheet 資產負債表   ]zO/A4  
bank account 銀行賬戶   $?,a
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bank balance 銀行結存   %{3 aW>yx  
bank charge 銀行手續費   pLMRwgzr  
bank deposit 銀行存款   AtR?J" 3E  
bank discount 銀行貼現   ^xf<nNF:p  
bank draft 銀行匯票   ;"O&X<BX-  
bank loan 銀行借款   izKfU?2]X@  
bank overdraft 銀行透支   X7,
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bankers acceptance 銀行承兌  
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bankruptcy 破產   pV6d Id  
bearer 持票人   ;> m"x  
beneficiary 受益人   9]t[J_YM  
bequest 遺產   &V|>dLT>A  
bill 票據   3n
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bill of exchange 匯票   jBaB@LO9G  
bill of lading 提單   %>gW9}kB  
bills discounted 貼現票據   j)t+jcMUI  
bills payable 應付票據   {0! ~C=P  
bills receivable 應收票據   2 _Wg!bq  
board of directors 董事會   Z):n c% S  
bonds 債券   9h/>QLx  
bonus 紅利   @!&}}"<  
book value 賬面價值   8Ld:"Y#  
bookkeeper 簿記員   )2,eFNB#n  
bookkeeping 簿記   nhG J  
branch office general ledger 支店往來賬戶   #,{+3Y&5-+  
broker 經紀人   .I}:m%zv  
brought down 接前   X=8Y&#%  
brought forward 接上頁   R),zl_d_  
budget 預算   =)O,`.M.Y  
by-product 副產品   1FtM>&%4  
by-product sales 副產品銷售   3~e8bcb  
capital 股本   UpXz&k  
capital income 資本收益   8q`$y$06Dk  
capital outlay 資本支出    FgL,k  
capital stock 股本   2MA]jT  
capital stock certificate 股票   Tz2-Bp]h  
carried down 移後   WvHw{^(lF  
carried forward 移下頁   B3Jgd, [  
cash 現金   _Lw
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cash account 現金賬戶   A`{y9@h(  
cash in bank 存銀行現金   l{w#H|]  
cash on delivery 交貨收款   ,ZblIOWb  
cash on hand 庫存現金   x.1-)\  
cash payment 現金支付   +i\&6HGK;-  
cash purchase 現購   qo)?8kx>l  
cash sale 現沽   \D>$aLO*?  
cashier 出?#123;員   Bx[rC  
cashiers check 本票   %!ebO*8q  
certificate of deposit 存款單折   ,]}?.g  
certificate of indebtedness 借據   x\2?y
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certified check 保付支票   fjnTe  
certified public accountant 會計師   `>DP,D)w(  
charges 費用   $./bjV%  
charge for remittances 匯水手續費   iut`7  
charter 營業執照   ::n;VY2&  
chartered accountant 會計師   1Y_w5dU  
chattles 動產   X0{/ydGF8  
check 支票   Lp5U"6y  
che stub 支票存根   g<*BLF  
closed account 己結清賬戶   ?j^=u:<  
closing 結算   6 \B0^
 
closing entries 結賬紀錄  
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closing stock 期末存貨   M8k"je7`s  
closing the book 結賬   (wc03,K^  
columnar journal 多欄日記賬   +.RKi!  
combination 聯合   "l={)=R  
commission 佣金   CukC6ub  
commodity 商品   d2X [(3  
common stock 普通股   UZ8?[  
company 公司   0
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compensation 賠償   )m3q2W  
compound interest 複利   kF7(f|*  
consignee 承銷人   Z -%(~  
consignment 寄銷   4[ryKPa,  
consignor 寄銷人   rzp +:  
consolidated balance sheet 合併資產負債表   !~_zm*CqbZ  
consolidated profit and loss account 合併損益表   1GEK:g2B  
consolidation 合併   !h&g7do]Z  
construction cost 營建成本   2tayP@$  
construction revenue 營建收入   !? ^ h;)a  
contract 合同   \yrisp#`  
control account 統制賬戶   ,wwZI`>-  
copyright 版權   zb6ju
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corporation 公司   W:i?t8y\y  
cost 成本   H1!iP$1#V  
cost accounting 成本會計   =O|c-k,f@  
cost of labour 勞工成本   ,_!6U  
cost of production 生產成本   +Taa!hfys  
cost of manufacture 製造成本   L]a`"CH:a$  
cost of sales 銷貨成本   Li 2Zndp  
cost price 成本價格   |L_wX:d`9  
credit 貸方   f[gqT yiP  
credit note 收款通知單   G ;?qWB,  
creditor 債權人   ry};m_BY  
crossed check 橫線支票   JT[*3h  
current account 往來活期賬戶   /8@m<CW2Y  
current asset 流動資產   (3\Xy   
current liability 流動負債   Dj\e@?Y  
current profit and loss 本期損益   ()PKw,pD  
debit 借方   +@X5!S6  
debt 債務   ]IJRnVp%  
debtor 債務人   /R X1UQ.s  
deed 契據   Q5S,{ ZeT  
deferred assets 遞延資產   {|9}+ @5Q1  
deferred liabilities 遞延負債   ujW1+Oj=~  
delivery 交貨   4([.xT  
delivery expense 送貨費   "s W-_j
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delivery order 出貨單   P[t$\FS  
demand draft 即期匯票   '+<(;2Z vL  
demand note 即期票據   KsAH]2Q%  
demurrage charge 延期費   QbYc[8-[  
deposit 存款   8l/[(] &  
deposit slip 存款單   4X NxI1w)  
depreciation 折舊   m9M FwfZ  
direct cost 直接成本   G@S&1=nj3  
direct labour 直接人工   SEKN|YQV/t  
director 董事   O`FqD{@V  
discount 折扣  
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discount on purchase 進貨折扣   bM;`s5d  
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