[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。   u` Qcw|R+  
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acceptance 承兌   ,p`bWm  
account 賬戶   KB *#t  
accountant 會計員   32|L $o  
accounting 會計   Yg,lJ!q  
accounting system 會計制度   A-Pwi.$  
accounts payable 應付賬款   0t[mhmSU,  
accounts receivable 應收賬款   =yh
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accumulated profits 累積利益   KdMA58)  
adjusting entry ?#123;整記錄   8lGgp&ey  
adjustment ?#123;整   L{,7(C=  
administration expense 管理費用   -LK(C`gB  
advances 預付   7`<? fO  
advertising expense 廣告費   V;]VwsZ
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agency 代理   e27CbA{_w  
agent 代理人   Z*aU2Kr`;  
agreement 契約   >upUY(3&  
allotments 分配數   & O\!!1%  
allowance 津貼   `"mK\M  
amalgamation 合併   }J'wz;t1  
amortization 攤銷   dB/I2uGl>  
amortized cost 應攤成本   "v(]"L  
annuities 年金   R/cq00g
 
applied cost 已分配成本   {ZEXlNPww  
applied expense 已分配費用   Y9y*":&%  
applied manufacturing expense 己分配製造費用   )0d".Q|v4  
apportioned charge 攤派費用   $<% nt  
appreciation 漲價   (C|V-}/*m  
article of association 公司章程   U105u.#7  
assessment 課稅   J*&=J6  
assets 資產   OSi9J. ]O  
attorney fee 律師費   E^W*'D  
audit 審計   '<D}5u72  
auditor 審計員   n]c,0N  
average 平均數   pz}hh^]t  
average cost 平均成本   f>[;|r@K  
bad debt 壞賬   J3S+| x h~  
balance 餘額   Ns8NaD  
balance sheet 資產負債表   U9sub6w6  
bank account 銀行賬戶   s:F+bG}|  
bank balance 銀行結存   PlRs-%d  
bank charge 銀行手續費   3Cu oBb8  
bank deposit 銀行存款   rPvX8*)tV  
bank discount 銀行貼現   n(Op<  
bank draft 銀行匯票   VgoKi  
bank loan 銀行借款   < ^!eaBR4  
bank overdraft 銀行透支   ?o5#Ve$-X  
bankers acceptance 銀行承兌   O|zmDp8a+  
bankruptcy 破產   *t9qH  
bearer 持票人   ~cj:AIF  
beneficiary 受益人   MJpTr5Vs  
bequest 遺產   VZbIU[5  
bill 票據   l^?A8jG  
bill of exchange 匯票   'z!#E!i  
bill of lading 提單   zR_l^NK  
bills discounted 貼現票據   zn$Ld,  
bills payable 應付票據   QnLgP7Ft  
bills receivable 應收票據   s(Bi&C\  
board of directors 董事會   \1D,Kx;Cb  
bonds 債券   `z`;eR2oX  
bonus 紅利   H 1i4_T  
book value 賬面價值   IVODR   
bookkeeper 簿記員   abP?D
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bookkeeping 簿記   !O_^Rn+<2  
branch office general ledger 支店往來賬戶   5{aQ4H>~tx  
broker 經紀人   2]f.mq_PD  
brought down 接前   "fd=(& M*l  
brought forward 接上頁   %~XJwy-  
budget 預算   :S6 <v0`Z  
by-product 副產品   BTtYlpN6  
by-product sales 副產品銷售   cty#@?"e  
capital 股本   vGp@YABM  
capital income 資本收益   58U[r)/  
capital outlay 資本支出   qqred>K  
capital stock 股本   wk/U"@lq  
capital stock certificate 股票   A~SSu.L@  
carried down 移後   8so}^2hTlT  
carried forward 移下頁   >&Lu0oHH  
cash 現金   V t
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cash account 現金賬戶   Gfch|Q^INy  
cash in bank 存銀行現金   k-0e#"B  
cash on delivery 交貨收款   o%Q2.   
cash on hand 庫存現金   vG:,oB}  
cash payment 現金支付   u)>*U'bM  
cash purchase 現購   ?IO/zkeXg  
cash sale 現沽   Yr0i9Qow  
cashier 出?#123;員  
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cashiers check 本票   MRu+:Y=K  
certificate of deposit 存款單折   ,kuOaaV7K  
certificate of indebtedness 借據   1H@F>}DP  
certified check 保付支票   3e1"5~?'<  
certified public accountant 會計師   Q-CVq_\3I  
charges 費用   @cNI|T  
charge for remittances 匯水手續費   !XceiQu  
charter 營業執照   x9s`H)  
chartered accountant 會計師   zxHfQ(  
chattles 動產   h8;"B  
check 支票   oD`BX  
che stub 支票存根   X)5O@"4 ?  
closed account 己結清賬戶   \?}.+v  
closing 結算   c~;.m<yrf  
closing entries 結賬紀錄   THZ3%o=X  
closing stock 期末存貨   .1M>KRSr,  
closing the book 結賬   obGSc)?j  
columnar journal 多欄日記賬   |9M y>8k(  
combination 聯合   l).Ijl}AH;  
commission 佣金   5@5="lNjS  
commodity 商品   0C_Qp%Z  
common stock 普通股   UQr+\ u  
company 公司   yB[LO(i  
compensation 賠償   1N*~\rV*?  
compound interest 複利   |V]E8Qt  
consignee 承銷人   ?Kf@/jv  
consignment 寄銷   Xu0*sQK  
consignor 寄銷人   ]ORat.*0[T  
consolidated balance sheet 合併資產負債表   {'[1I_3  
consolidated profit and loss account 合併損益表   H8U*oLlc  
consolidation 合併   qxh\umm+2  
construction cost 營建成本   I`1=VC]^8  
construction revenue 營建收入   ](pD<FfS]'  
contract 合同   & 2^V<(19  
control account 統制賬戶   ;rbn/6  
copyright 版權   -`o:W?V$u  
corporation 公司   ~46ed3eGzi  
cost 成本   so?1 lG  
cost accounting 成本會計   " OtLJ  
cost of labour 勞工成本   un=)k;oh  
cost of production 生產成本   Joj
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cost of manufacture 製造成本   g?wogCs5  
cost of sales 銷貨成本   O;"%z*g.  
cost price 成本價格   I&0
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credit 貸方   Oylw
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credit note 收款通知單   #'oK
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creditor 債權人   hBw~l?G  
crossed check 橫線支票   ( d.i np(  
current account 往來活期賬戶   `{":*V   
current asset 流動資產   'M{_S  
current liability 流動負債   WM g^W(  
current profit and loss 本期損益   s+11) ~  
debit 借方   U_?RN)>j  
debt 債務   2o;M:+KQ)  
debtor 債務人   `,O^=HBM  
deed 契據   +Xk!)Ge5E*  
deferred assets 遞延資產   }PJ:9<G y  
deferred liabilities 遞延負債   "%Ak[04'  
delivery 交貨   }e$);A|  
delivery expense 送貨費   2},}R'aR  
delivery order 出貨單   rX[R`,`>Z[  
demand draft 即期匯票   RVe3@|9(G  
demand note 即期票據   rv%Xvs B  
demurrage charge 延期費   *V/SI E*8  
deposit 存款   zob-z=='  
deposit slip 存款單   wP i=+  
depreciation 折舊   -eya$C  
direct cost 直接成本   JkmL'Zk>:  
direct labour 直接人工   P\R3/g  
director 董事   $H}Q"^rs  
discount 折扣   Q=[&~^Y)  
discount on purchase 進貨折扣   u/AN| y  
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