[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。   m{' q(w}  
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acceptance 承兌   =|6IyL_N  
account 賬戶   s%Z3Zj(,8(  
accountant 會計員   C>LkU|[  
accounting 會計   ks! G \<I  
accounting system 會計制度   -7lJ   
accounts payable 應付賬款   .DT1Jvl  
accounts receivable 應收賬款   UOq$88sr  
accumulated profits 累積利益   g{&ux k);  
adjusting entry ?#123;整記錄   O32:j   
adjustment ?#123;整   b2z~C{l  
administration expense 管理費用   7Y_S%B: F  
advances 預付   Qv8Z64#  
advertising expense 廣告費   YoXXelO&  
agency 代理    ]3%Z  
agent 代理人   Hkpn/,D5  
agreement 契約   k38Ds_sW6d  
allotments 分配數   B1Xn<Wv  
allowance 津貼   .n"aQ
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amalgamation 合併   QkA79%;j  
amortization 攤銷   hhwV)Z  
amortized cost 應攤成本   idV4hMF9  
annuities 年金   a7ZPV1k  
applied cost 已分配成本   |n0 )s% 8`  
applied expense 已分配費用   2;A].5>l  
applied manufacturing expense 己分配製造費用   h!$W^Tm2g  
apportioned charge 攤派費用   Zl]\sJ1"  
appreciation 漲價   &B[$l`1  
article of association 公司章程   s`&8tP  
assessment 課稅   ~v2_vEu}JX  
assets 資產   m(?M]CH(A  
attorney fee 律師費   JGJQ5zt  
audit 審計   KyDQ<Dq&  
auditor 審計員   @ %kCe>r  
average 平均數   sz_|py?0  
average cost 平均成本   <s  $~h  
bad debt 壞賬   !J.qH%S5  
balance 餘額   W0X?"Ms|a  
balance sheet 資產負債表   R}BHRmSQ  
bank account 銀行賬戶   n pBpYtG  
bank balance 銀行結存   qbmy~\ZY  
bank charge 銀行手續費   u=A&n6Q[Vo  
bank deposit 銀行存款   9"oc.ue.2D  
bank discount 銀行貼現   0IxXhu6v  
bank draft 銀行匯票   HA>b'lqBM  
bank loan 銀行借款   M&xfQNE  
bank overdraft 銀行透支   ?%F*{3IP  
bankers acceptance 銀行承兌   x?T/=C  
bankruptcy 破產   ]7Tjt A.\q  
bearer 持票人   J'|qFS  
beneficiary 受益人   On#RYy^}  
bequest 遺產   <1>\?$)D  
bill 票據   crUt8L-B4  
bill of exchange 匯票   g6+}'MN:5  
bill of lading 提單   $#1i@dI  
bills discounted 貼現票據   ?$v#;n?@I  
bills payable 應付票據   B$sB1M0q  
bills receivable 應收票據   ZEp UHdin  
board of directors 董事會   $Ic: c  
bonds 債券   Xh;Pbm|K  
bonus 紅利   V07e29w  
book value 賬面價值   1W;q(#q  
bookkeeper 簿記員   XX#YiG4|J  
bookkeeping 簿記   Ag^Cb'3X  
branch office general ledger 支店往來賬戶   #toKT_  
broker 經紀人   ng^`s}?o  
brought down 接前   Rcfh*"k  
brought forward 接上頁   eo4;?z  
budget 預算   a=T_I1  
by-product 副產品   XTyJ*`>  
by-product sales 副產品銷售   1^TOTY  
capital 股本   x/ lW=EQ  
capital income 資本收益   ]N,n7v+}  
capital outlay 資本支出   _py%L+&{  
capital stock 股本   TeSF  
capital stock certificate 股票   eJIBkFW/3y  
carried down 移後   _0<qS{RW  
carried forward 移下頁   FT!|YJz<K  
cash 現金   x!"S`AM  
cash account 現金賬戶   MS)(\&N  
cash in bank 存銀行現金   TU&gj1   
cash on delivery 交貨收款   .n'z\]-/Q  
cash on hand 庫存現金   8xW_N"P.>  
cash payment 現金支付   <p;cR` %uE  
cash purchase 現購   VnAJOR7lrx  
cash sale 現沽   % V/J6  
cashier 出?#123;員   hlWTsi4N  
cashiers check 本票   1-!u=]JDE  
certificate of deposit 存款單折   ^(r?k_i/  
certificate of indebtedness 借據   Y<0 [_+(  
certified check 保付支票   F 0q#.   
certified public accountant 會計師   x|&A^hQ  
charges 費用   wM8Gz.9,  
charge for remittances 匯水手續費   GcmN4 0  
charter 營業執照   sg RY`U.C  
chartered accountant 會計師   }J$Q  
chattles 動產   X`YAJG  
check 支票   rZm|7A)i  
che stub 支票存根   ,#@B3~giC  
closed account 己結清賬戶   %{Ez0XwGCn  
closing 結算   GdVq+,Ge  
closing entries 結賬紀錄   HdQd =q(  
closing stock 期末存貨   EW7heIT$  
closing the book 結賬   }%Dsy2:y  
columnar journal 多欄日記賬   <iDqt5)N  
combination 聯合   $$_aHkI j  
commission 佣金   q|xJ)[AO  
commodity 商品   v0&E!4q*'  
common stock 普通股   $\h\,N$y  
company 公司   rPWn  
compensation 賠償   h)2W}p{a4=  
compound interest 複利   K"B2 SsC  
consignee 承銷人   >jMq-#*4  
consignment 寄銷   p}_n :a  
consignor 寄銷人   /X>Fn9mM  
consolidated balance sheet 合併資產負債表   Y).5(t7zaR  
consolidated profit and loss account 合併損益表   })f4`$qf  
consolidation 合併   +MU|XT_5|6  
construction cost 營建成本   /ZlPEs)  
construction revenue 營建收入   ?$T!=e"  
contract 合同   \}[{q  
control account 統制賬戶   ". #=_/op  
copyright 版權   bAS('R;4  
corporation 公司   MM8@0t'E  
cost 成本   X~wkqI#d%E  
cost accounting 成本會計   No#1Ikw  
cost of labour 勞工成本   QwPLy O  
cost of production 生產成本   frV*
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cost of manufacture 製造成本   Qvo(2(  
cost of sales 銷貨成本   n%GlOKC  
cost price 成本價格   z=C'qF `  
credit 貸方   +s?0yH-%p  
credit note 收款通知單   _EMq"
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creditor 債權人   Q[?O+  
crossed check 橫線支票    mkH{%7n  
current account 往來活期賬戶   R+,eXjz"  
current asset 流動資產   )pELCk  
current liability 流動負債   KZ_d..l*W  
current profit and loss 本期損益   r#ES|  
debit 借方   k/[*Wz$W  
debt 債務   2 |lm'Hf  
debtor 債務人   Teq1VK3Hr  
deed 契據   5MUM{(C  
deferred assets 遞延資產   [>+}2-#  
deferred liabilities 遞延負債   %g1{nGah  
delivery 交貨   Np$peT[  
delivery expense 送貨費   L%4[,Rsw  
delivery order 出貨單   {|)u).n|  
demand draft 即期匯票   2(SK}<X
 
demand note 即期票據   MLD-uI10{  
demurrage charge 延期費   v,6  
deposit 存款   H(f~B<7q  
deposit slip 存款單   FCO5SX #-g  
depreciation 折舊   nT UKA  
direct cost 直接成本   [Y@?l]&  
direct labour 直接人工   :0K[fBa  
director 董事   yL =*yC  
discount 折扣   }*vUOQQp*  
discount on purchase 進貨折扣   88c-K{}3  
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