[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。   v S>'LX  
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acceptance 承兌   (4
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account 賬戶   $lJcC |*  
accountant 會計員   _w4G|j$C  
accounting 會計   z/1
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accounting system 會計制度   :}zyd;Rc  
accounts payable 應付賬款   !HDb{f  
accounts receivable 應收賬款   G|rE\h 2w  
accumulated profits 累積利益   Y0a[Lb0  
adjusting entry ?#123;整記錄   sX%n`L  
adjustment ?#123;整   "kyCY9)
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administration expense 管理費用   ?n`m
 
advances 預付   ~~OFymQ%?q  
advertising expense 廣告費   d^aVP  
agency 代理   o{ sv<$  
agent 代理人   ls^Z"9P  
agreement 契約   Snf_{A<  
allotments 分配數   8~C_ng-wn  
allowance 津貼   eUA]OF@  
amalgamation 合併   RVatGa0  
amortization 攤銷   3Tl<ST\  
amortized cost 應攤成本   2e1KF=N+  
annuities 年金   +)sX8zb*gY  
applied cost 已分配成本   )y,^M3$?C  
applied expense 已分配費用   wsWFD xR  
applied manufacturing expense 己分配製造費用   V%oZT>T3  
apportioned charge 攤派費用   Qu
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appreciation 漲價   LgNIb  
article of association 公司章程   <giBL L!  
assessment 課稅   q*&R&K;q
 
assets 資產   d&j  
attorney fee 律師費   ,0W^"f.g{m  
audit 審計   Y~I<Locv  
auditor 審計員   <=*
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average 平均數   y!#-[K:  
average cost 平均成本   ':vZ&  
bad debt 壞賬   1|MR XK  
balance 餘額   ,2S!$M  
balance sheet 資產負債表   e3p|g]  
bank account 銀行賬戶   YZg#H)w%  
bank balance 銀行結存   >NKJ@4Y  
bank charge 銀行手續費   S\A/*!%~y  
bank deposit 銀行存款   )\akIA  
bank discount 銀行貼現   I%3[aBz4  
bank draft 銀行匯票   HT;^
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bank loan 銀行借款   bE_8NA"2  
bank overdraft 銀行透支   *S.U8;*Xj  
bankers acceptance 銀行承兌   MUrPr  
bankruptcy 破產   l[/`kK  
bearer 持票人   : >1nkm&Eg  
beneficiary 受益人   u.GnXuax  
bequest 遺產   U] LDi8  
bill 票據   w 9dkJo  
bill of exchange 匯票   ;7
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bill of lading 提單   3Z b]@n  
bills discounted 貼現票據   9ddrtJ]  
bills payable 應付票據   jc5[r;#  
bills receivable 應收票據   ]q]xU,  
board of directors 董事會   tk"+ u_uw  
bonds 債券   4ijtx)SA  
bonus 紅利   oW3"J6,S  
book value 賬面價值   'UX.Q7W  
bookkeeper 簿記員   @Vm*b@  
bookkeeping 簿記   %O"8|ZG9{  
branch office general ledger 支店往來賬戶   ]@{Lx>Oh"  
broker 經紀人   \2\{c1df  
brought down 接前   9kL,69d2  
brought forward 接上頁   k#].nQG  
budget 預算   _ \D%  
by-product 副產品   g>lZs  
by-product sales 副產品銷售   \Vyys[MMY8  
capital 股本   b #VtPn]  
capital income 資本收益   R;< q<i_l  
capital outlay 資本支出   ]\(8d[4  
capital stock 股本   WXQ@kQD  
capital stock certificate 股票   u^Q`xd1  
carried down 移後   6r)P&J  
carried forward 移下頁   ]~TsmR[  
cash 現金   PYkhY;*  
cash account 現金賬戶   Tc WCr  
cash in bank 存銀行現金   kaBjA*  
cash on delivery 交貨收款   kKX' Y+  
cash on hand 庫存現金   )^j_O^T5  
cash payment 現金支付   @oXGa>Ru  
cash purchase 現購   x?h/e;  
cash sale 現沽   ? #K|l*  
cashier 出?#123;員   /v{+V/'+   
cashiers check 本票   jI-a+LnEm  
certificate of deposit 存款單折   a|ufm^F  
certificate of indebtedness 借據   Ln+l'&_nb  
certified check 保付支票   1h,iWHC  
certified public accountant 會計師   I ]m  
charges 費用   Ca2r<|uA  
charge for remittances 匯水手續費   IKD{3cVL  
charter 營業執照   @Cj!MZ=T  
chartered accountant 會計師   +,Eam6g{  
chattles 動產   v3-/ [-XB:  
check 支票   Blpk n1  
che stub 支票存根   {2\Y%Y'}*  
closed account 己結清賬戶   7({)o
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closing 結算   >xFvfuy
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closing entries 結賬紀錄   }`tSRB7  
closing stock 期末存貨   E7Cobpm  
closing the book 結賬   Xaq;d'  
columnar journal 多欄日記賬   GP};~  
combination 聯合   #ArrQeO 5_  
commission 佣金   M:+CW;||!  
commodity 商品   eM7@!CdA9q  
common stock 普通股   r.C6` a  
company 公司   MxE ]EJZ  
compensation 賠償   g3^s_*A  
compound interest 複利   y=3 dGOFB  
consignee 承銷人   PgBEe @.  
consignment 寄銷   I7ao2aS  
consignor 寄銷人   sy&[Q{,4  
consolidated balance sheet 合併資產負債表   !cW rB9  
consolidated profit and loss account 合併損益表   y{<e4{ !  
consolidation 合併   :'%6
  
construction cost 營建成本   &[E\2 E  
construction revenue 營建收入   xR+vu>f  
contract 合同   cO?*(e1m=  
control account 統制賬戶   FYAEM!dyy  
copyright 版權   MB]E[&Q!  
corporation 公司   LlTD =tJ0  
cost 成本   )2f#@0SVL  
cost accounting 成本會計   }Fe~XO`  
cost of labour 勞工成本   *^?tr?e%I<  
cost of production 生產成本   T.bFB+'E|  
cost of manufacture 製造成本   :5YIoC  
cost of sales 銷貨成本   QoD_`d  
cost price 成本價格   u0C:q`;z  
credit 貸方   IwyA4Ak Ru  
credit note 收款通知單   *!5CL'  
creditor 債權人   N?\X2J1  
crossed check 橫線支票   bt}8ymcG  
current account 往來活期賬戶   }\a#e^-xQ+  
current asset 流動資產   g"-j/ c  
current liability 流動負債   Wf~^,]9N  
current profit and loss 本期損益   g)hEzL0k  
debit 借方   .:S/x{~  
debt 債務   -&/?&{Q0  
debtor 債務人   ]kj^T?&n.  
deed 契據   9{Hs1MD[  
deferred assets 遞延資產   =z1Lim-  
deferred liabilities 遞延負債   Gek?+|m  
delivery 交貨   >y%H2][  
delivery expense 送貨費   &PMQ]B  
delivery order 出貨單   .S` q2C\  
demand draft 即期匯票   oz!)x\m*H  
demand note 即期票據   N[{rsUBd  
demurrage charge 延期費   iI GK"}  
deposit 存款   ~&?([}A  
deposit slip 存款單   *>m[ZJd%=  
depreciation 折舊   [4Q;(67  
direct cost 直接成本   } z'Jsy[s  
direct labour 直接人工   EC?5GNGT,  
director 董事   ;lMvxt:  
discount 折扣   J0sD?V|{1~  
discount on purchase 進貨折扣   (HNc9QVC'W  
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