[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。   FLG{1dS  
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acceptance 承兌   k5}Qx'/l  
account 賬戶   "ChJR[4 @  
accountant 會計員   m}beT
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accounting 會計   4kK_S.&  
accounting system 會計制度   pOB<Bx5t  
accounts payable 應付賬款   $EdL^Q2KAy  
accounts receivable 應收賬款   _Wp.s]D [  
accumulated profits 累積利益   [s] ZT  
adjusting entry ?#123;整記錄   $ \!OO)  
adjustment ?#123;整   6 !Mm")  
administration expense 管理費用   eT2Tg5Etc  
advances 預付   k|jr+hmn":  
advertising expense 廣告費   m3(p7Z^Bq  
agency 代理   _$8:\[J  
agent 代理人   v4X ` Ul*  
agreement 契約   n0V^/j}  
allotments 分配數   & \C1QkI  
allowance 津貼   M D&7k,!  
amalgamation 合併   wq8&2(|Fc  
amortization 攤銷   wT,=C'  
amortized cost 應攤成本   Zx: h)I  
annuities 年金   SUvrOl   
applied cost 已分配成本   d\c)cgh%  
applied expense 已分配費用   u3Zu ~C  
applied manufacturing expense 己分配製造費用   V8pZr+AJ  
apportioned charge 攤派費用    Oe "%v;-  
appreciation 漲價   z$ {[Z=  
article of association 公司章程   q(2ZJn13f  
assessment 課稅   iMV=R2t 2  
assets 資產   I;UT;/E2  
attorney fee 律師費   ]$-<< N{}'  
audit 審計   \W\*'C8q\  
auditor 審計員   iG=Di)O  
average 平均數   ZhC,nbM  
average cost 平均成本   v5{2hCdt  
bad debt 壞賬   {#pwrWG  
balance 餘額   m !i`|]m  
balance sheet 資產負債表   o?IrDQ2gmh  
bank account 銀行賬戶   Z@>kqJ%  
bank balance 銀行結存   Y%}N@ ,lT  
bank charge 銀行手續費   ]8'PLsS9<w  
bank deposit 銀行存款   tCwB7c-  
bank discount 銀行貼現   /?S^#q>m%  
bank draft 銀行匯票   QTN'yd?WE  
bank loan 銀行借款   z"Cyjmg"  
bank overdraft 銀行透支   Zdfh*MHMg  
bankers acceptance 銀行承兌   $++O@C5  
bankruptcy 破產   7 Z? Hyv  
bearer 持票人   5;HCNwX  
beneficiary 受益人   U: )Gc  
bequest 遺產   P>
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bill 票據   ekmWYQ ~  
bill of exchange 匯票   4_$.gO  
bill of lading 提單   +NiCt S  
bills discounted 貼現票據   mwI7[I2q  
bills payable 應付票據   5
9+KOQul6  
bills receivable 應收票據   N8J(RR9O  
board of directors 董事會   MGre_=Dm_  
bonds 債券   {:Kr't<XzF  
bonus 紅利   #nAq~@X  
book value 賬面價值   #ZP;] W  
bookkeeper 簿記員   D`KaIqLz  
bookkeeping 簿記   Ea-U+7JC  
branch office general ledger 支店往來賬戶   aEV y20wd  
broker 經紀人   (qz)3Fa  
brought down 接前   nI1(2a1  
brought forward 接上頁   ~_g{P3  
budget 預算   deTD|R  
by-product 副產品   7;&,LH  
by-product sales 副產品銷售   }u{gQlV  
capital 股本   ~-R2mAUK  
capital income 資本收益   33&\E- Q>  
capital outlay 資本支出   i` ay9J8N  
capital stock 股本   G!h75G20  
capital stock certificate 股票   qL[SwEc  
carried down 移後   XGjFb4Tw
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carried forward 移下頁   g=
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cash 現金   8Kk41=  
cash account 現金賬戶   JZ&_1~Z=  
cash in bank 存銀行現金   w8 `1'*HG  
cash on delivery 交貨收款   eg1F[~YL/  
cash on hand 庫存現金   @g]EY&Uzl  
cash payment 現金支付   8.+ yZTg  
cash purchase 現購   rUAt`ykTmN  
cash sale 現沽   GS}JyU  
cashier 出?#123;員   -~X[j2  
cashiers check 本票   =);@<Jp  
certificate of deposit 存款單折   }6=)w@v  
certificate of indebtedness 借據   k,f/9e+#  
certified check 保付支票   gFT lP  
certified public accountant 會計師   *v?kp>O  
charges 費用   g#cet{>  
charge for remittances 匯水手續費   >7S@3,C3ke  
charter 營業執照   ~-B+7  
chartered accountant 會計師   m4Ue)  
chattles 動產   j2.7b1s  
check 支票   5Z6MQ`(k  
che stub 支票存根   5O Y5b8  
closed account 己結清賬戶   BBv+*jj  
closing 結算   Chx+p&!  
closing entries 結賬紀錄   KC9e{  
closing stock 期末存貨   XD't)B(q  
closing the book 結賬   qPN9Put  
columnar journal 多欄日記賬   D{[{&1\)r  
combination 聯合   K>b4(^lf  
commission 佣金   jIVDi~Ld  
commodity 商品   a ~W  
common stock 普通股   9
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company 公司   Dg{d^>T!_x  
compensation 賠償   a60rJ#GD  
compound interest 複利   aq l8Or1[  
consignee 承銷人   6 .)Xeb"  
consignment 寄銷   %\ n|2*r  
consignor 寄銷人   `Pc<0*`a  
consolidated balance sheet 合併資產負債表   '3WtpsKA  
consolidated profit and loss account 合併損益表   |r36iUHZS  
consolidation 合併   r\Kcg~D>  
construction cost 營建成本   r@bh,U$  
construction revenue 營建收入   zNdkwj p+  
contract 合同   ~id:Rh>o  
control account 統制賬戶   x;\/Xj;  
copyright 版權   tMp!MQ   
corporation 公司   Xc}XRKiy{  
cost 成本   ,sL%Ykr  
cost accounting 成本會計   0\X<vrW  
cost of labour 勞工成本   =WBfaxL}  
cost of production 生產成本   ( }Bb= ~  
cost of manufacture 製造成本   NY.*
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cost of sales 銷貨成本   di0@E<@1:  
cost price 成本價格   (V]3w  
credit 貸方   G9yK/g&q  
credit note 收款通知單   hqmE]hwc  
creditor 債權人   "J=Cy@SSa  
crossed check 橫線支票   Y:t?W  
current account 往來活期賬戶   8T6N G!/  
current asset 流動資產   #jW=K&;
 
current liability 流動負債   f5FEHyj|  
current profit and loss 本期損益   a !%,2|U  
debit 借方   aekke//y  
debt 債務   "QiR  
debtor 債務人   v$Hz)J.01  
deed 契據   &b}g.)RI  
deferred assets 遞延資產   r~ 2*'zB  
deferred liabilities 遞延負債   O=(F46 M  
delivery 交貨   @z{SDM  
delivery expense 送貨費   [|=M<>?[  
delivery order 出貨單   G8klW ZAJ  
demand draft 即期匯票   [H>u'fy:C  
demand note 即期票據  
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demurrage charge 延期費   'xGhMgR;  
deposit 存款   j-W$)c3X  
deposit slip 存款單   n$r`s`}  
depreciation 折舊   dS4zOz"  
direct cost 直接成本   G2)F<Y  
direct labour 直接人工   }&e HU  
director 董事   NR1M W^R  
discount 折扣   orH6R8P]  
discount on purchase 進貨折扣   40h$- VYT/  
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