[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。   ^r7 3(8{)  
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acceptance 承兌   &| el8;D  
account 賬戶   eu~WFI  
accountant 會計員   m6QlIdl  
accounting 會計   ,6,#Lc  
accounting system 會計制度   F?e_$\M  
accounts payable 應付賬款   % w 6fB  
accounts receivable 應收賬款   dNG>:p  
accumulated profits 累積利益   #)_4$<P*'  
adjusting entry ?#123;整記錄   IX;u+B  
adjustment ?#123;整   Lm"l* j4  
administration expense 管理費用   WcAX/<Y>  
advances 預付   <oTIzj7f  
advertising expense 廣告費   w<N[K>  
agency 代理   $d?<(n  
agent 代理人   i;`rzsRb  
agreement 契約   JC}y{R8  
allotments 分配數   fZH:&EP  
allowance 津貼   gO4` e(W  
amalgamation 合併   (F~
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amortization 攤銷   5YMjvhr?W  
amortized cost 應攤成本   '>_'gR0O  
annuities 年金   YmFJlMK  
applied cost 已分配成本   +j&4[;8P:  
applied expense 已分配費用   )P@t,mxW/  
applied manufacturing expense 己分配製造費用   j*<H18^G  
apportioned charge 攤派費用   *^ncb,1+i  
appreciation 漲價   xl@l<  
article of association 公司章程   " GkBX  
assessment 課稅   G%-[vk#]  
assets 資產   a_w#,^/P  
attorney fee 律師費   BftW<1,U^  
audit 審計   `gfh]7T  
auditor 審計員   2ksX6M3kY  
average 平均數   ZY+NKb_  
average cost 平均成本   Hq"i0Xm  
bad debt 壞賬   g:`V:kbY$  
balance 餘額   R @b[o7/  
balance sheet 資產負債表   0sto9n3  
bank account 銀行賬戶   ^tIs57!  
bank balance 銀行結存   r
q
Dre`m  
bank charge 銀行手續費   E(*RtOC<W  
bank deposit 銀行存款   I0.{OJ-  
bank discount 銀行貼現   q>X#Aaib  
bank draft 銀行匯票   6pM[.:TM   
bank loan 銀行借款   c?"#x-<1s  
bank overdraft 銀行透支   ~~,\BhG?  
bankers acceptance 銀行承兌   :w:hqe|_  
bankruptcy 破產   ;'NB6[x  
bearer 持票人   b;` gxXeL  
beneficiary 受益人   {<o_6 z`$  
bequest 遺產   i]a 5cn  
bill 票據   Z\D!'FX   
bill of exchange 匯票   <
5rp$AzT  
bill of lading 提單   7'z{FSS  
bills discounted 貼現票據   SwpS6  
bills payable 應付票據   CWdA8)n.  
bills receivable 應收票據   xCz(qR  
board of directors 董事會   v^0D  
bonds 債券   n.n;'p9t@  
bonus 紅利   A
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book value 賬面價值   x hBlv  
bookkeeper 簿記員   W~2`o*\l  
bookkeeping 簿記   1[OCojo<  
branch office general ledger 支店往來賬戶   kL\
FY  
broker 經紀人   ;D&FZ|`(u  
brought down 接前   EE(1;]d-  
brought forward 接上頁   P!3)-apP\  
budget 預算   NK;%c-r0v7  
by-product 副產品   k#NIY4
%.  
by-product sales 副產品銷售   nh"nSBRxk  
capital 股本   A-Be}A  
capital income 資本收益   =7wI/5iN  
capital outlay 資本支出   fmrd7*MW  
capital stock 股本    q}p&<k  
capital stock certificate 股票   Fy37I/#)r&  
carried down 移後   GM=r{F &  
carried forward 移下頁   {z>fe }  
cash 現金   jU.z{(s  
cash account 現金賬戶   3cfW|J  
cash in bank 存銀行現金   m1H_kJ  
cash on delivery 交貨收款   =+;l>mn?O  
cash on hand 庫存現金   ? XN=Er^
 
cash payment 現金支付   `dekaRo  
cash purchase 現購   /I}#0}  
cash sale 現沽   _b|mSo,{Y  
cashier 出?#123;員   d"o5uo  
cashiers check 本票   k=!lPIx  
certificate of deposit 存款單折   KM li! .(b  
certificate of indebtedness 借據   X)^eaw]Q0  
certified check 保付支票   U27YH1OK  
certified public accountant 會計師   x`~YTOfYk  
charges 費用   kqy d3Si>  
charge for remittances 匯水手續費  
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charter 營業執照   RQxL`7H  
chartered accountant 會計師   qM78s>\-h  
chattles 動產   E#}OIZ\S  
check 支票   `Cq&;-u  
che stub 支票存根   /iURP-rl  
closed account 己結清賬戶  
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closing 結算   -!i1xR(;h  
closing entries 結賬紀錄   M|8vP53=q  
closing stock 期末存貨   )N$T&  
closing the book 結賬   (:Di/{i&r5  
columnar journal 多欄日記賬   BV)oF2b:  
combination 聯合   m#6RJbEz  
commission 佣金   z7TMg^9#  
commodity 商品   c"D
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common stock 普通股   vDI$ QUMD6  
company 公司   'kU5  
compensation 賠償   JC 6?*R  
compound interest 複利   mD@*vq  
consignee 承銷人   )1?#q[ x  
consignment 寄銷   W D8  
consignor 寄銷人   D2}N6i  
consolidated balance sheet 合併資產負債表   )&/ecx"
2Q  
consolidated profit and loss account 合併損益表   N)yCGo  
consolidation 合併   ]90BIJ]*c  
construction cost 營建成本   ? nx3#<  
construction revenue 營建收入   -)N,HAM>  
contract 合同   vYl2_\,Y?  
control account 統制賬戶   (U@Ks )  
copyright 版權   xf2|9Tqt  
corporation 公司   rnAQwm-8O%  
cost 成本   X5U#^^O$E%  
cost accounting 成本會計   YoDL/  
cost of labour 勞工成本   P =3mLz-  
cost of production 生產成本   hK]mnA[Y  
cost of manufacture 製造成本   )LC"rSNx%  
cost of sales 銷貨成本   d{/#A%.  
cost price 成本價格  
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credit 貸方   6_mkt|E=  
credit note 收款通知單   tzIcR #Z  
creditor 債權人   #hMS?F|  
crossed check 橫線支票   +/+>:  
current account 往來活期賬戶   *Aqd["q  
current asset 流動資產   KC+jHk  
current liability 流動負債   j!c~%hP  
current profit and loss 本期損益   sdp3geBYo  
debit 借方   J2ZV\8t  
debt 債務   X,xCR]+5S  
debtor 債務人   >U\1*F,Om,  
deed 契據   ^sVr#T  
deferred assets 遞延資產   gOy
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deferred liabilities 遞延負債   
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delivery 交貨   bZ0{wpeK=  
delivery expense 送貨費   ldFR%v>9  
delivery order 出貨單  
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demand draft 即期匯票   ;F_pF+&q  
demand note 即期票據   s$gR;su)g  
demurrage charge 延期費   )JrG`CvdU  
deposit 存款   /\.[@]  
deposit slip 存款單   .G
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depreciation 折舊   'fjo
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direct cost 直接成本   xmNs%  
direct labour 直接人工   xovsh\s  
director 董事   [$X^r<|P@  
discount 折扣   @WCA7DW!  
discount on purchase 進貨折扣   ;\g0*b(  
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