[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。   O @w=   
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acceptance 承兌   hJ|z8Sy@1  
account 賬戶   8'zwyd3  
accountant 會計員   L9x,G!  
accounting 會計   zI
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accounting system 會計制度   0Vg8o @  
accounts payable 應付賬款   7B'0(70  
accounts receivable 應收賬款   ;G w5
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accumulated profits 累積利益   }\1V;T  
adjusting entry ?#123;整記錄   5vS'Qhc  
adjustment ?#123;整   giI9- C  
administration expense 管理費用   o}[wu:>yk  
advances 預付   Q} / :  
advertising expense 廣告費   ;$W|FpR2  
agency 代理   Lg'z%pi
 
agent 代理人   hRME;/r]X  
agreement 契約   +jHL==W&  
allotments 分配數   RNm/&F1C$  
allowance 津貼   /ZAEvdO*P  
amalgamation 合併   ^D!UF(H  
amortization 攤銷   ^fRA$t  
amortized cost 應攤成本   I+}h+[W  
annuities 年金   k&9 b&-=fk  
applied cost 已分配成本   yM>c**9  
applied expense 已分配費用   xNT[((  
applied manufacturing expense 己分配製造費用   .rw
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apportioned charge 攤派費用   /H}83 C  
appreciation 漲價   yXlzImPn  
article of association 公司章程   d kPfdK}G  
assessment 課稅   ;hRo} +\l  
assets 資產   <x,$ODso  
attorney fee 律師費   s$m cIMqs  
audit 審計   >YD? pDPb/  
auditor 審計員   Zsaz#z|xW  
average 平均數   +
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average cost 平均成本   FLi)EgZXt  
bad debt 壞賬   7v#sr<  
balance 餘額   %|4Nmf$:Og  
balance sheet 資產負債表   a:1-n%&F  
bank account 銀行賬戶   !MoGdI-<r[  
bank balance 銀行結存   \ VJ3  
bank charge 銀行手續費   {5:y,=Y  
bank deposit 銀行存款   kAU[lPt*R  
bank discount 銀行貼現   mL ]zkD_  
bank draft 銀行匯票   0z.Hl1  
bank loan 銀行借款   waldLb>7D  
bank overdraft 銀行透支   |6$6Za]:  
bankers acceptance 銀行承兌   *uNa(yd  
bankruptcy 破產   nT9B?P>  
bearer 持票人   ;ZB[g78%R%  
beneficiary 受益人   GJU84Xn7  
bequest 遺產   Wcw$ Zv  
bill 票據   !\2Xr{f  
bill of exchange 匯票   v-EcJj%  
bill of lading 提單   mm' Pe4*  
bills discounted 貼現票據   ^lf{IM-Y  
bills payable 應付票據   u1(`^^Ml  
bills receivable 應收票據   Beqzw0  
board of directors 董事會   *JUP~/Nr  
bonds 債券  
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bonus 紅利   yY[N\*P  
book value 賬面價值   YqrieDFay!  
bookkeeper 簿記員   *ax$R6a#X  
bookkeeping 簿記   YR^J7b\  
branch office general ledger 支店往來賬戶   `VwZDU~6  
broker 經紀人   "}Vow^vb  
brought down 接前   pq*W;6(-  
brought forward 接上頁   0
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budget 預算   C65( m  
by-product 副產品   L slI!.(  
by-product sales 副產品銷售   EE=!Y NP]  
capital 股本   cE$7CSR  
capital income 資本收益   UW_fn  
capital outlay 資本支出   jIaAx_  
capital stock 股本   l`4hWs\I  
capital stock certificate 股票   e3}`]  
carried down 移後   uPQ:}zL
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carried forward 移下頁   3{O^q/R  
cash 現金   +:+q,0~*]  
cash account 現金賬戶   jTH,GF  
cash in bank 存銀行現金   q ^Un,h64t  
cash on delivery 交貨收款   Q,S~+bD(z  
cash on hand 庫存現金   buu~#m1z  
cash payment 現金支付   8m\*~IX=  
cash purchase 現購   8GgZAu'X  
cash sale 現沽   KLrxlD4\  
cashier 出?#123;員   Lk9X>`b#B  
cashiers check 本票   | U)  
certificate of deposit 存款單折   q'fZA;  
certificate of indebtedness 借據   7j| ^ZuI+  
certified check 保付支票   4}E|CD/p
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certified public accountant 會計師   .zZee,kM  
charges 費用   @(<C{  
charge for remittances 匯水手續費   @8{-B;  
charter 營業執照   f~ kz=R=  
chartered accountant 會計師   e:D8.h+&}  
chattles 動產   "
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check 支票   ROsR;C0!  
che stub 支票存根   P
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closed account 己結清賬戶   1fUg  
closing 結算   0h=NbLr|S-  
closing entries 結賬紀錄   G'<:O(Imu  
closing stock 期末存貨   Zawnx=  
closing the book 結賬   UEHJ? }  
columnar journal 多欄日記賬   A{X:p3$eN  
combination 聯合   `Y]t*` e|  
commission 佣金   "%]<Co<S  
commodity 商品   Vi1l^ Za  
common stock 普通股   a8nqzuI  
company 公司   5,dKha  
compensation 賠償   Bl[4[N  
compound interest 複利   &Z'3n9zl  
consignee 承銷人   cH>@ZFTF  
consignment 寄銷   Sq22]  
consignor 寄銷人   m-?hHdO  
consolidated balance sheet 合併資產負債表   TP3KT)  
consolidated profit and loss account 合併損益表   -J &y]'  
consolidation 合併   %[S-"k
 
construction cost 營建成本   /vgEDw  
construction revenue 營建收入   28 Q\{Z.  
contract 合同   Uzh#zeZ`<  
control account 統制賬戶   "qh~wKJ  
copyright 版權   !U::kr=t  
corporation 公司   zH|YVg  
cost 成本   L;RHshTy  
cost accounting 成本會計   {:;6 *W  
cost of labour 勞工成本   !#&`1cYX  
cost of production 生產成本   Z-%zR'-?*  
cost of manufacture 製造成本   ICdfak  
cost of sales 銷貨成本   ;*(i}'  
cost price 成本價格   @=<B8VPJd  
credit 貸方   d!57`bVOd  
credit note 收款通知單   -XASS%  
creditor 債權人   3
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crossed check 橫線支票   ,F%2'W  
current account 往來活期賬戶   b I"+b\K  
current asset 流動資產   p C^=?!:U  
current liability 流動負債   +L0Jje>Az  
current profit and loss 本期損益   Uv )B  
debit 借方   je;C}4  
debt 債務   H~$* R7~  
debtor 債務人   RE0ud_q2  
deed 契據   ~Vt?'v20@  
deferred assets 遞延資產   z!s1$5:"0  
deferred liabilities 遞延負債   o'EJ,8  
delivery 交貨   - #Bk  
delivery expense 送貨費   [_HY6gr  
delivery order 出貨單   H|)F-aL[  
demand draft 即期匯票   L}=DC =E  
demand note 即期票據  
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demurrage charge 延期費   F,8?du]  
deposit 存款   eC{St0  
deposit slip 存款單   c/lT S  
depreciation 折舊   kk>z,A4 h_  
direct cost 直接成本   EvYe1Y-  
direct labour 直接人工   v?Zo5uVoq  
director 董事   "|Gr3sD  
discount 折扣   ;e)`Cv  
discount on purchase 進貨折扣   b|-}?@&7&q  
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