[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。   'lNl><
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acceptance 承兌   `o*g2fW!  
account 賬戶   *)d|:q3  
accountant 會計員   9P)
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accounting 會計   )u&_}6z  
accounting system 會計制度   K+mtuB]yr  
accounts payable 應付賬款   am05>c9  
accounts receivable 應收賬款   (;h]'I@  
accumulated profits 累積利益   9Au+mIN  
adjusting entry ?#123;整記錄   @w:sNX
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adjustment ?#123;整   tdr*>WL  
administration expense 管理費用   tg5jS]O  
advances 預付   n*6',BY  
advertising expense 廣告費   |@-WC.  
agency 代理   7\U1K
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agent 代理人   (A&@ <  
agreement 契約   h?YjG^'9  
allotments 分配數   Lou4M  
allowance 津貼   z?"5="D  
amalgamation 合併   T[q-$8U  
amortization 攤銷   e@,,;YO#4  
amortized cost 應攤成本   7<^D7  
annuities 年金   Azz]TO  
applied cost 已分配成本   gkk<-j'  
applied expense 已分配費用   W{m0z+N[B  
applied manufacturing expense 己分配製造費用   ::T<de7  
apportioned charge 攤派費用   , n!xzoX_  
appreciation 漲價   p go\(K0  
article of association 公司章程   {Rj'=%h  
assessment 課稅   FVQWz
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assets 資產   Nyqm0C6m^  
attorney fee 律師費   ^
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audit 審計   Z#MODf0H@  
auditor 審計員   1v\-jM
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average 平均數   .DvAX(2v  
average cost 平均成本   =OZ_\vO  
bad debt 壞賬   lIFU7g  
balance 餘額   >6DY3\  
balance sheet 資產負債表   o"1us75P  
bank account 銀行賬戶   D
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bank balance 銀行結存   ' qd")  
bank charge 銀行手續費   -% fDfjP  
bank deposit 銀行存款   (&nl}_`7?,  
bank discount 銀行貼現   }\*Sf[EMD  
bank draft 銀行匯票   #*]= %-A  
bank loan 銀行借款   ? sewU9*  
bank overdraft 銀行透支   7:j #1N[p  
bankers acceptance 銀行承兌   z"O-d<U5  
bankruptcy 破產   F_Pd\Aq8  
bearer 持票人   ::`j@ ]  
beneficiary 受益人   Hf-F-~E  
bequest 遺產   V7@xr M  
bill 票據   x/S%NySG  
bill of exchange 匯票   aBC[(}Pb]  
bill of lading 提單   4
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bills discounted 貼現票據   /&dt!.WY^  
bills payable 應付票據   n|
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bills receivable 應收票據   y d$37G|n  
board of directors 董事會   tj&A@\/  
bonds 債券   \~H"!vj
  
bonus 紅利   E>1USKxn  
book value 賬面價值   Ji
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bookkeeper 簿記員   KE3v3g<  
bookkeeping 簿記   yN o8R[M  
branch office general ledger 支店往來賬戶   ^9RBG#ud  
broker 經紀人   Vi|jkyC8  
brought down 接前   qpeK><o  
brought forward 接上頁   By_Ui6:D  
budget 預算   G9[-|[j^N  
by-product 副產品   D/Wuan?yPN  
by-product sales 副產品銷售   +J4t0x  
capital 股本   ]O\W<'+V  
capital income 資本收益   .2P?1H
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capital outlay 資本支出   ZD{srEa/a  
capital stock 股本   F1=+<]!  
capital stock certificate 股票   GT.^u#r  
carried down 移後   >g2B5K
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carried forward 移下頁   W Q&<QVK  
cash 現金   /fq6-;co+  
cash account 現金賬戶   B<RONQj_  
cash in bank 存銀行現金   $g};u[y  
cash on delivery 交貨收款   &F}+U#H  
cash on hand 庫存現金   !%X`c94  
cash payment 現金支付   z&0V21"l  
cash purchase 現購   GXRjR\Ch  
cash sale 現沽   ~e+w@ lK  
cashier 出?#123;員    c$|dK  
cashiers check 本票   q':wSu u  
certificate of deposit 存款單折   @7=D]yu  
certificate of indebtedness 借據   20qVzXi  
certified check 保付支票   ]EnaZWyO]  
certified public accountant 會計師   h;KK6*Z*$E  
charges 費用   g4X,*H  
charge for remittances 匯水手續費   >nDnb4 'C  
charter 營業執照   uLM_KZ  
chartered accountant 會計師   sriz b  
chattles 動產   U;GoC$b}|  
check 支票   sJ/e=1*  
che stub 支票存根   eLny-.i,7  
closed account 己結清賬戶   R6XMBYK^  
closing 結算   vWH>k+9&X  
closing entries 結賬紀錄   e;5Lv9?C8  
closing stock 期末存貨   h$k3MhYDes  
closing the book 結賬   o z{j2%  
columnar journal 多欄日記賬   B,833Azi  
combination 聯合   Z5L1^  
commission 佣金   {UBQ?7.jE  
commodity 商品   I)6Sbt JV^  
common stock 普通股   }YP7x|  
company 公司   rb'GveW[  
compensation 賠償   B7MW" y  
compound interest 複利   fNPj8\#V,  
consignee 承銷人   YnWl'{[ C  
consignment 寄銷   b H_pN x81  
consignor 寄銷人   rcmAVl:$>  
consolidated balance sheet 合併資產負債表   k)V%.Eobf  
consolidated profit and loss account 合併損益表   w
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consolidation 合併   !u}3H
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construction cost 營建成本   vqOLSE"t*O  
construction revenue 營建收入   !<zzP LC  
contract 合同   [?@wCY4=  
control account 統制賬戶   D!a5# +\C  
copyright 版權   vGwD~R  
corporation 公司   #L:P R>  
cost 成本   /2Lo{v=0[  
cost accounting 成本會計   dm=F:\C  
cost of labour 勞工成本   y32++b!  
cost of production 生產成本   t} i97;  
cost of manufacture 製造成本   {IHK<aW  
cost of sales 銷貨成本   K]!u@I*K"  
cost price 成本價格   Cw&D}  
credit 貸方   ?_>^<1I1  
credit note 收款通知單   P`dHR;Y0  
creditor 債權人   ?s)sPM?  
crossed check 橫線支票   pEj^x[b`^  
current account 往來活期賬戶   kj!7|1i2  
current asset 流動資產   LDEW00zL  
current liability 流動負債   a
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current profit and loss 本期損益   a@y5JxFAy  
debit 借方   YOV4)P"  
debt 債務   Z/kaRnG[@t  
debtor 債務人   iEVA[ xy=D  
deed 契據   S?7V "LF  
deferred assets 遞延資產  
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deferred liabilities 遞延負債   (F[/~~  
delivery 交貨   R:OU>HsdX  
delivery expense 送貨費   w;@25= |  
delivery order 出貨單   rgdQR^!l6  
demand draft 即期匯票   u] U)d$|  
demand note 即期票據   Lv
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demurrage charge 延期費   <cv2-?L{  
deposit 存款   V
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deposit slip 存款單   %7>AcTN~  
depreciation 折舊   `X<`j6zaG  
direct cost 直接成本    L;M^>{>  
direct labour 直接人工   gJ5
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director 董事   PIEW\i  
discount 折扣   {jM< t  
discount on purchase 進貨折扣   6{+_T  
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