[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。   ^
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acceptance 承兌   lo:{T_ay  
account 賬戶   vhOX1'  
accountant 會計員   OkaNVTB  
accounting 會計   rsgTd\b  
accounting system 會計制度   HSsG0&'-Y  
accounts payable 應付賬款   I c 2R\}q  
accounts receivable 應收賬款   W2F*+M  
accumulated profits 累積利益   <@z!kl  
adjusting entry ?#123;整記錄   .P^
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adjustment ?#123;整   ^\ocH|D  
administration expense 管理費用   NP^j5|A*"  
advances 預付   -\V! f6Q  
advertising expense 廣告費   
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agency 代理   :7[20n}w  
agent 代理人   Q'qz(G0  
agreement 契約   L6=` x
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allotments 分配數   KrDG  
allowance 津貼   Tz?0E"yx  
amalgamation 合併   EAPjQA-B?  
amortization 攤銷   |qFCzK9tD/  
amortized cost 應攤成本   o1zKns?  
annuities 年金   ]Ll<Z  
applied cost 已分配成本   6z keWR  
applied expense 已分配費用   yrVk$k#6}  
applied manufacturing expense 己分配製造費用   3BzC'nplm  
apportioned charge 攤派費用    g`9`/  
appreciation 漲價   (764-iv(  
article of association 公司章程   rCp'O\@S  
assessment 課稅   &;wNJ)
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assets 資產   y}bliN7;1e  
attorney fee 律師費   U1^3 &N8  
audit 審計   9 m`VIB  
auditor 審計員   |.EC>D/  
average 平均數   v%$c_'d  
average cost 平均成本   d,d ohi  
bad debt 壞賬   eN{ewn#0.  
balance 餘額   <tx`#,  
balance sheet 資產負債表   WAqH*LB  
bank account 銀行賬戶   V|W[>/  
bank balance 銀行結存   vnS;T+NZSC  
bank charge 銀行手續費   zz_(*0,Qcr  
bank deposit 銀行存款   Ew
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bank discount 銀行貼現   _my!YS5n  
bank draft 銀行匯票   xh`4s  
bank loan 銀行借款   o@4
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bank overdraft 銀行透支   ;:A/WU.^  
bankers acceptance 銀行承兌   O@-|_N*;K  
bankruptcy 破產   /=IBK`  
bearer 持票人   %("WoBPH`  
beneficiary 受益人   * ,#SwZ  
bequest 遺產   5BRZpCb  
bill 票據   V3v/hV:  
bill of exchange 匯票   >%1mx\y^  
bill of lading 提單   @b{I0+li"/  
bills discounted 貼現票據   ;@$v_i  
bills payable 應付票據   Mv\]uAT`  
bills receivable 應收票據   &X&
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board of directors 董事會   h= Mmd  
bonds 債券   k!)Pl,nJ  
bonus 紅利   ~A$y-Dt'  
book value 賬面價值   ZXH{9hxd  
bookkeeper 簿記員   K$kI%eGZA  
bookkeeping 簿記   X(M|T]`b:  
branch office general ledger 支店往來賬戶   g ?OC-zw  
broker 經紀人   O~DdM
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brought down 接前   Bh ,GQHJ  
brought forward 接上頁   '<-F
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budget 預算   (t_%8Eu  
by-product 副產品   -?vII~a9y  
by-product sales 副產品銷售   bSgdVP-  
capital 股本   He)
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capital income 資本收益   *wp>a?sG\  
capital outlay 資本支出   C2(VYw  
capital stock 股本   O0RV>Ml'&  
capital stock certificate 股票   hywy(b3  
carried down 移後   #,B+&SK{  
carried forward 移下頁   iOXsj  
cash 現金   v4Mn@e_#c  
cash account 現金賬戶   zr@HYl  
cash in bank 存銀行現金   Q|7l!YTzVu  
cash on delivery 交貨收款   b`& :`  
cash on hand 庫存現金   zTS P8Q7  
cash payment 現金支付   HIsB)W&%@  
cash purchase 現購   -F`u z,wZ  
cash sale 現沽   WWjc.A$  
cashier 出?#123;員   wrm ReT?  
cashiers check 本票   :F`"CR^,  
certificate of deposit 存款單折   IrMxdF~c  
certificate of indebtedness 借據   _;'<}a  
certified check 保付支票   uq\[^  
certified public accountant 會計師   *|B
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charges 費用   k O/]mNLG  
charge for remittances 匯水手續費   ,%d?gi"&  
charter 營業執照   2#)z%K6T  
chartered accountant 會計師   gn)>(MG  
chattles 動產   H7CWAQPfj  
check 支票   AR3v,eOs  
che stub 支票存根   ^^(!>n6r^  
closed account 己結清賬戶   4zhg#  
closing 結算   L['g')g.  
closing entries 結賬紀錄   ^{g('BQx  
closing stock 期末存貨   A Qm!7,  
closing the book 結賬   'Rq2x-72}  
columnar journal 多欄日記賬   T )!kJ;vc  
combination 聯合   z$Z
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commission 佣金   %4^NX@1jV  
commodity 商品   }s@vN8C  
common stock 普通股   QE4TvnhK  
company 公司   TxP8&!d  
compensation 賠償   U0@Qc}y  
compound interest 複利   R "qt}4m  
consignee 承銷人   ZW%;"5uVm)  
consignment 寄銷   K9QC$b9(  
consignor 寄銷人   /Y0oA3am  
consolidated balance sheet 合併資產負債表   WwF2Ry^a  
consolidated profit and loss account 合併損益表   = -E%vnU  
consolidation 合併   ]S7>=S  
construction cost 營建成本   ^*'fDP*  
construction revenue 營建收入   FO{?Z%& ;  
contract 合同   ,;)_$%bHc  
control account 統制賬戶   o2R&s@%0@B  
copyright 版權   IN?6~O p  
corporation 公司   BPd * @l  
cost 成本   L "5;<  
cost accounting 成本會計   tJII-\3"  
cost of labour 勞工成本   T;sF@?  
cost of production 生產成本   l5FKw;=K}:  
cost of manufacture 製造成本   % 8P8h%%Z  
cost of sales 銷貨成本   ZmAo 9>'Kg  
cost price 成本價格   MnTqWC90  
credit 貸方   COH9E
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credit note 收款通知單   dhV6r  
creditor 債權人   Q?V'3ZZF!  
crossed check 橫線支票   mGh8/Xt  
current account 往來活期賬戶   1eOQ;#O V  
current asset 流動資產   8A: =#P^O\  
current liability 流動負債   #k|f%!-Vo  
current profit and loss 本期損益   \pVNJy$`<  
debit 借方   k{ J\)z  
debt 債務   iC4rzgq  
debtor 債務人    Y3g<%6  
deed 契據   'J8Ga<s7C  
deferred assets 遞延資產   @y8) "m"  
deferred liabilities 遞延負債   NX8. \Pf#  
delivery 交貨   $fAZ^   
delivery expense 送貨費   1s-=zs  
delivery order 出貨單   gB])@O%/  
demand draft 即期匯票   !@[@&.  
demand note 即期票據   h3j`X'  
demurrage charge 延期費   <lP5}F87  
deposit 存款   l0lvca=;  
deposit slip 存款單   O{Y*a )"  
depreciation 折舊   B3W2?5p  
direct cost 直接成本   D-Q54"^3  
direct labour 直接人工   PQXCT|iJ  
director 董事   B8>3GZi  
discount 折扣   JZ)w  
discount on purchase 進貨折扣   8iC9xSH[%  
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