[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。   t,H
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acceptance 承兌   d:rGyA]  
account 賬戶   WbcS: !0  
accountant 會計員   R5(T([w'  
accounting 會計   cP rwW6  
accounting system 會計制度   l'"'o~MC  
accounts payable 應付賬款   a <wL#Id  
accounts receivable 應收賬款   ?\y%]1  
accumulated profits 累積利益   :FHA]oec1  
adjusting entry ?#123;整記錄   :kG)sw7  
adjustment ?#123;整   h/m6)m.D  
administration expense 管理費用   !%[S49s  
advances 預付   B<,YPS8w  
advertising expense 廣告費   HI D([Wk  
agency 代理    uMd. j$$  
agent 代理人   =;ICa~`C;  
agreement 契約   :NE/Ddgc'  
allotments 分配數   U>Gg0`>  
allowance 津貼   \Y5W!.(%w  
amalgamation 合併   H=~9CJ+tc  
amortization 攤銷   Gu;OVLR|  
amortized cost 應攤成本   6gU{(H   
annuities 年金    #fDs[  
applied cost 已分配成本   v("wKHWTI@  
applied expense 已分配費用   N `$!p9r  
applied manufacturing expense 己分配製造費用   (CE7j<j  
apportioned charge 攤派費用   5/@UVY9_  
appreciation 漲價   ;Gd~YGW^#  
article of association 公司章程   75NRCXh.  
assessment 課稅   h-QLV
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assets 資產   {x@|VuL=  
attorney fee 律師費   "rNL `P7  
audit 審計   Mvcfk$pA  
auditor 審計員   lm0N5(XP  
average 平均數   Vw~\H Gs/~  
average cost 平均成本   X.V[0$.;  
bad debt 壞賬   $kPHxD!"  
balance 餘額   ]Kh2;>= Xj  
balance sheet 資產負債表   ,D=fFpn  
bank account 銀行賬戶   $>q@SJ1q  
bank balance 銀行結存   bw S*]!*  
bank charge 銀行手續費   46No %cSiG  
bank deposit 銀行存款   &c%Y<1e`%  
bank discount 銀行貼現   {C3Y7<  
bank draft 銀行匯票   l"pN90B4  
bank loan 銀行借款   "![L#)"s  
bank overdraft 銀行透支   {hdPh L  
bankers acceptance 銀行承兌   3z8
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bankruptcy 破產   o\=n4;S  
bearer 持票人   zP)~a  
beneficiary 受益人   55DE\<r  
bequest 遺產   ,r^"#C0J}  
bill 票據   h~}.G{"  
bill of exchange 匯票   K8[DZ)rO;Z  
bill of lading 提單   7Y( 5]A9=  
bills discounted 貼現票據   [f{VIE*?%  
bills payable 應付票據   @cD uhK"U}  
bills receivable 應收票據   `/IKdO*!S  
board of directors 董事會   |ys0`Vb=$  
bonds 債券   /-M@[p&  
bonus 紅利   `V!>J1x  
book value 賬面價值   @N.jB#nEb  
bookkeeper 簿記員   cP>o+-)  
bookkeeping 簿記   7hw .B'7  
branch office general ledger 支店往來賬戶   dcfe_EuT  
broker 經紀人   z\!K<d"Xv  
brought down 接前   5.0e~zlM-  
brought forward 接上頁   Dr#c)P~Wd  
budget 預算   ip:LcGt  
by-product 副產品   \_BkY%a
 
by-product sales 副產品銷售   h2q/mi5{  
capital 股本   rofNZ;nu  
capital income 資本收益   rZ03x\2  
capital outlay 資本支出   K|r Lkl9  
capital stock 股本   aUopNmN  
capital stock certificate 股票   ,H kj1x  
carried down 移後   ]uh3R{a/  
carried forward 移下頁   $j
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cash 現金   ~$ ,qgf  
cash account 現金賬戶   t?eH
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cash in bank 存銀行現金   P 7D!6q  
cash on delivery 交貨收款   ~Ci{3j :]  
cash on hand 庫存現金   ,. EBOUW^  
cash payment 現金支付   WcUJhi^\C  
cash purchase 現購   &#{dWObh  
cash sale 現沽   ~N0sJ%  
cashier 出?#123;員   hpbf&S4  
cashiers check 本票   a[!%Ld  
certificate of deposit 存款單折  
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certificate of indebtedness 借據   0\QR!*'$  
certified check 保付支票   nHXX\i  
certified public accountant 會計師   t*S." q  
charges 費用   t67Cv/r~  
charge for remittances 匯水手續費   qSU|=  
charter 營業執照   :$r ^_  
chartered accountant 會計師   \,G#<>S  
chattles 動產   }j{!-&  
check 支票   BOVPKX  
che stub 支票存根   /F/;G*n  
closed account 己結清賬戶   OS-f(qXd+  
closing 結算   aAt>QxGQ W  
closing entries 結賬紀錄   
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closing stock 期末存貨   H*I4xT@  
closing the book 結賬   e]8,:Gd(  
columnar journal 多欄日記賬   X@A1#z+s0]  
combination 聯合   Z}6^ve  
commission 佣金   w}cY6O,1  
commodity 商品    ZI>km?w  
common stock 普通股   :$3oFN*g  
company 公司   ed!>)Cb  
compensation 賠償   4_?7&G0(  
compound interest 複利   e /K#>,  
consignee 承銷人   6QQfQ,  
consignment 寄銷   G=9d&
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consignor 寄銷人   k+ o|0  
consolidated balance sheet 合併資產負債表   BRRj$)u  
consolidated profit and loss account 合併損益表   e&<yX  
consolidation 合併   5z$,6T  
construction cost 營建成本   u'~;Y.@i'  
construction revenue 營建收入   #;KsJb)N.  
contract 合同   ^ZRYRA  
control account 統制賬戶   uzr\
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copyright 版權   _"a=8a06G  
corporation 公司   S_(d9GK<  
cost 成本   F=a+z/xKT  
cost accounting 成本會計   Rqipkx  
cost of labour 勞工成本   ^rNUAj9Z  
cost of production 生產成本   uRV<?y%  
cost of manufacture 製造成本   V>-b`e  
cost of sales 銷貨成本   giY80!GX  
cost price 成本價格   k"UO c=  
credit 貸方   NPnHH:\;  
credit note 收款通知單   pL1i| O  
creditor 債權人   ~#K@ADYr  
crossed check 橫線支票  
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current account 往來活期賬戶   }GwVKAjP  
current asset 流動資產   xb
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current liability 流動負債   p/6zEZ*  
current profit and loss 本期損益   Ut@RGg+f8  
debit 借方   1%[_`J;>Z  
debt 債務   u
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debtor 債務人  
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deed 契據   >TL^>D  
deferred assets 遞延資產   )Q;97 8:  
deferred liabilities 遞延負債   ;i uQ?MR3  
delivery 交貨   alMYk  
delivery expense 送貨費   Xf'=+f2p  
delivery order 出貨單   +xv!$gJEj  
demand draft 即期匯票   8TV;Rtl  
demand note 即期票據   R6;Phdh<>  
demurrage charge 延期費   ff?t[ GS  
deposit 存款   K+\nC)oG  
deposit slip 存款單   2.uA|~qH  
depreciation 折舊   )EM7,xMz  
direct cost 直接成本   {Bvj"mL]j  
direct labour 直接人工   }Nj97R  
director 董事   *hhmTc#  
discount 折扣   unl1*4e+  
discount on purchase 進貨折扣   {16< ^  
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