[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。   yr FZ~r@-  
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acceptance 承兌   ]
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account 賬戶   }*?yHJ3  
accountant 會計員   4st~3,lR$  
accounting 會計   9uuta4&u
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accounting system 會計制度   p@#]mVJ>9  
accounts payable 應付賬款   * eA{[  
accounts receivable 應收賬款   q $t&|{  
accumulated profits 累積利益   TcR=GR*cJ  
adjusting entry ?#123;整記錄   ~RcNZ\2y  
adjustment ?#123;整   l<u{6o  
administration expense 管理費用   C>AcK#-x,{  
advances 預付   bBA$}bv  
advertising expense 廣告費   V]r hr  
agency 代理   `2>XH:+7F  
agent 代理人   2>\b:  
agreement 契約   H":/Ckok  
allotments 分配數   \s,Iz[0Vfz  
allowance 津貼   3}08RU7[!  
amalgamation 合併   /rqqC(1  
amortization 攤銷   :_>\DJ'>  
amortized cost 應攤成本   \^Ep>Pq`]  
annuities 年金   DYc.to-  
applied cost 已分配成本   4S'[\ZJO  
applied expense 已分配費用   ojX%RU  
applied manufacturing expense 己分配製造費用   3voW  
apportioned charge 攤派費用   Kl2}o|b   
appreciation 漲價   IDj_l+?c  
article of association 公司章程   /j11,O?72  
assessment 課稅   f(!E!\
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assets 資產   p Z"o@';!  
attorney fee 律師費   kmIoJH5  
audit 審計   n;%y  
auditor 審計員   8Bj4_!g  
average 平均數   oBb?"2~9  
average cost 平均成本   yDzdE;  
bad debt 壞賬   i[PvDv"n  
balance 餘額   AU/#b(mI  
balance sheet 資產負債表   `(3SfQ-  
bank account 銀行賬戶   F{;; :  
bank balance 銀行結存   wcwQjHwd  
bank charge 銀行手續費   `ovgWv  
bank deposit 銀行存款   X R4)z  
bank discount 銀行貼現   }X.>4\
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bank draft 銀行匯票   sA3UeTf  
bank loan 銀行借款   #
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bank overdraft 銀行透支   MvBD@`& 7  
bankers acceptance 銀行承兌   :VJV5f{  
bankruptcy 破產   U7E  
bearer 持票人   vmvFBzLR  
beneficiary 受益人   V>B'+b+<  
bequest 遺產   lnfm0  
bill 票據   <>]1Y$^Y
 
bill of exchange 匯票   w(Gz({l+  
bill of lading 提單   @^'$r&M  
bills discounted 貼現票據   ALfiR(!  
bills payable 應付票據   t=Jm|wJnUA  
bills receivable 應收票據   3524m#4&@  
board of directors 董事會   x)3~il5  
bonds 債券   yQ'eu;+]  
bonus 紅利   mW~
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book value 賬面價值   +>4^mE" \  
bookkeeper 簿記員   BB63xEx  
bookkeeping 簿記   jQ?LHUE  
branch office general ledger 支店往來賬戶   3?@?-q2g  
broker 經紀人   x~EKGoz3  
brought down 接前   mpAHL(  
brought forward 接上頁   i|S: s  
budget 預算   +RS$5NLH  
by-product 副產品   qi&D+~Gv!  
by-product sales 副產品銷售   S7CV w,2  
capital 股本   h8jB=e, H  
capital income 資本收益   IM=+3W;ak  
capital outlay 資本支出   \DS^i`o)rY  
capital stock 股本   Yy hny[fa9  
capital stock certificate 股票   1q]&7R  
carried down 移後   tFiR!f)  
carried forward 移下頁   [zQWyDu  
cash 現金   Tm_8<$ 7  
cash account 現金賬戶   [Tp%"f1  
cash in bank 存銀行現金   #9\THfb  
cash on delivery 交貨收款   4jGLAor|  
cash on hand 庫存現金   H2U:@.o2&  
cash payment 現金支付   ,#d[ad<  
cash purchase 現購   `
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cash sale 現沽   _=EZ `!%  
cashier 出?#123;員   @1g&Z}L o  
cashiers check 本票   4mJ
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certificate of deposit 存款單折   ('4wXD]C  
certificate of indebtedness 借據   .,M;hu
Rg  
certified check 保付支票   #ib^Kg  
certified public accountant 會計師   aM
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charges 費用   6,+nRiZ  
charge for remittances 匯水手續費   9B=1Yr[  
charter 營業執照   C ) ?uE'  
chartered accountant 會計師   =EpJZt  
chattles 動產   :u/mTZDi  
check 支票   jct./arK  
che stub 支票存根   \|t{e8}  
closed account 己結清賬戶   NR3`M?Hjf  
closing 結算   |')-VhLLK  
closing entries 結賬紀錄   hcyO97@r  
closing stock 期末存貨   /_*>d)  
closing the book 結賬   [PWL<t::c  
columnar journal 多欄日記賬   8TPN#"  
combination 聯合   L/i(KF{  
commission 佣金   6P*O&1 hv  
commodity 商品   Y(r@v  
common stock 普通股   wkBL=a  
company 公司   u7].}60.'  
compensation 賠償   Qn|+eLY  
compound interest 複利   p`P~i&_  
consignee 承銷人   d~Mg vh'  
consignment 寄銷   AVFjBybu9  
consignor 寄銷人   +pp9d-n  
consolidated balance sheet 合併資產負債表   < kP+eD  
consolidated profit and loss account 合併損益表   $Q/Ya@o  
consolidation 合併   #SnvV  
construction cost 營建成本   F8=nhn  
construction revenue 營建收入   :E'P7A  
contract 合同   A,#2^dR  
control account 統制賬戶   }ZzLs/v%X  
copyright 版權   61@EDIYPc  
corporation 公司   &=Y e6 f[  
cost 成本   ^E,1V5  
cost accounting 成本會計   %e_"CS  
cost of labour 勞工成本   Eju~}:Lo  
cost of production 生產成本   j*3}1L4P  
cost of manufacture 製造成本   ROdK8*jL  
cost of sales 銷貨成本    CdZ BG  
cost price 成本價格   n7l%gA*  
credit 貸方   ; Lql_1  
credit note 收款通知單   `hrQ
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creditor 債權人   4["&O=:d  
crossed check 橫線支票   }V `mp  
current account 往來活期賬戶   o2uj =Gnx  
current asset 流動資產   8)wt$b  
current liability 流動負債   _Qd,VE 8u  
current profit and loss 本期損益   1RqgMMJL  
debit 借方   *b)Q5dw@1  
debt 債務   IIz0m3';+  
debtor 債務人   b,<9  
deed 契據   %*
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deferred assets 遞延資產   <Q5Le dN  
deferred liabilities 遞延負債   Cifd21v4  
delivery 交貨   ?c#$dc"  
delivery expense 送貨費   G>z,#Xt  
delivery order 出貨單   R_kQPP  
demand draft 即期匯票   ,1UZv>}S  
demand note 即期票據   11UB4CA  
demurrage charge 延期費   WsOi,
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deposit 存款   9uYyfb: ,z  
deposit slip 存款單   Z|*!y]W
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depreciation 折舊   :}q\tNY<  
direct cost 直接成本   f3tv3>p  
direct labour 直接人工   vqNsZ 8|`  
director 董事   ~;#MpG;e  
discount 折扣   BNucc']  
discount on purchase 進貨折扣   LE=k  
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