[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。   I,Q"<?&  
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acceptance 承兌   |jm|/{lc  
account 賬戶   { 'Hi_b3  
accountant 會計員   35Nwx<  
accounting 會計   IXt2R~b  
accounting system 會計制度   .z+?b8Q\  
accounts payable 應付賬款   %*P59%  
accounts receivable 應收賬款   j~V@0z.  
accumulated profits 累積利益   _lb ^  
adjusting entry ?#123;整記錄   =nOV!!  
adjustment ?#123;整   `(1em%}  
administration expense 管理費用   <5/r  
advances 預付   PEZElB;  
advertising expense 廣告費   I.tJ4  
agency 代理   zvL&V .>  
agent 代理人   joDnjz=  
agreement 契約   2
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allotments 分配數   Z$0r+phQk=  
allowance 津貼   (6z^m?t?  
amalgamation 合併   v vlfL*f  
amortization 攤銷   #(
h~l> r  
amortized cost 應攤成本   ?UQVmE&  
annuities 年金   Mm-FdP m  
applied cost 已分配成本   n1o/-UY  
applied expense 已分配費用   &/R@cS6}'  
applied manufacturing expense 己分配製造費用   NUb^!E"  
apportioned charge 攤派費用   c&)
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appreciation 漲價   X`]-)(UX  
article of association 公司章程   MQE=8\  
assessment 課稅   OYC4iI   
assets 資產   _~_04p  
attorney fee 律師費   ;_K+b,  
audit 審計   57Ir
D*{  
auditor 審計員   : ORCsl6-  
average 平均數   wq_c^Ioy  
average cost 平均成本   zc]
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bad debt 壞賬   0m)["g4  
balance 餘額   &d`Umm]  
balance sheet 資產負債表   ADA%$NhJ!  
bank account 銀行賬戶   !798%T  
bank balance 銀行結存   >h<eEv/  
bank charge 銀行手續費   1O45M/5\o  
bank deposit 銀行存款   +-'qI_xo  
bank discount 銀行貼現   
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bank draft 銀行匯票   [Z,AquCU(  
bank loan 銀行借款   \^;Gv%E  
bank overdraft 銀行透支   "%urT/Fv&  
bankers acceptance 銀行承兌   n=r}jR
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bankruptcy 破產   Vv' e,m  
bearer 持票人   s8}:8  
beneficiary 受益人   9 f-T>}  
bequest 遺產   FFbMG:>:  
bill 票據   *)ed(+b  
bill of exchange 匯票   K%qunjv  
bill of lading 提單   riZFcV
sB  
bills discounted 貼現票據   lZ0+:DaP2  
bills payable 應付票據   /OgXNIl]  
bills receivable 應收票據   JwB:NqB  
board of directors 董事會   g}Hk4+  
bonds 債券   5h1!E  
bonus 紅利   sxgR;gf6  
book value 賬面價值   _4o2AS:j  
bookkeeper 簿記員   b-]E-$Uz  
bookkeeping 簿記   oF.Fg<p(  
branch office general ledger 支店往來賬戶   pW:h\}%`n  
broker 經紀人   0o At=S  
brought down 接前   H24g+<Tv  
brought forward 接上頁   :m5& i&  
budget 預算   =/6.4;8  
by-product 副產品   Z/q%%(fh 0  
by-product sales 副產品銷售   98Srn63O  
capital 股本   *IGxa  
capital income 資本收益   FtM7+>Do
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capital outlay 資本支出  
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capital stock 股本   P.qD,$-  
capital stock certificate 股票   {,IWjt &>  
carried down 移後   "c!s\iuBU  
carried forward 移下頁   2@08V|  
cash 現金   J}j
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cash account 現金賬戶   H!F'I)1  
cash in bank 存銀行現金   ;zs*Zd7h M  
cash on delivery 交貨收款   TzPx4L6?  
cash on hand 庫存現金   t8i"f L  
cash payment 現金支付   lUUq|Qr  
cash purchase 現購   6i.'S5.  
cash sale 現沽   UgJlXB|a%2  
cashier 出?#123;員   kjNA~{  
cashiers check 本票   ?[R G8,B  
certificate of deposit 存款單折   ^+`vh0TPQ  
certificate of indebtedness 借據   yel>-=Vn  
certified check 保付支票   sB0+21'R  
certified public accountant 會計師   YL){o$-N"J  
charges 費用    @KOa5-u  
charge for remittances 匯水手續費   1"/V?ArfL  
charter 營業執照   H7Y}qP5X  
chartered accountant 會計師   $k'f)E  
chattles 動產   3;>(W  
check 支票  
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che stub 支票存根   f
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closed account 己結清賬戶   |]GEJUWtCd  
closing 結算   Ub3,x~V  
closing entries 結賬紀錄   $)n
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closing stock 期末存貨   LWVO%@)w  
closing the book 結賬   ]XPGlM  
columnar journal 多欄日記賬   #H!~:Xu   
combination 聯合   l06 q1M 3  
commission 佣金   P?9CBhN  
commodity 商品   g,,cV+  
common stock 普通股   Y\+^\`Tqu  
company 公司   IC}zgvcW  
compensation 賠償   xR_]^Get  
compound interest 複利   l$zNsf.  
consignee 承銷人   %i.|bIhmm  
consignment 寄銷   46XB6z01  
consignor 寄銷人   "*7I~.7U(*  
consolidated balance sheet 合併資產負債表   4aV3x&6X  
consolidated profit and loss account 合併損益表   DVB:8"Bu  
consolidation 合併   xje{kx#  
construction cost 營建成本   ]ei]) J
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construction revenue 營建收入   RLKO0 #  
contract 合同   dtg Ja_  
control account 統制賬戶   3_h%g$04s  
copyright 版權   {;p/V\  
corporation 公司   `Mjm/9+18  
cost 成本   "Y%\qw/wq  
cost accounting 成本會計   =pk'a_P8-  
cost of labour 勞工成本   :lE7v~!Z  
cost of production 生產成本   I* bj E'  
cost of manufacture 製造成本   'R'>`?Nh  
cost of sales 銷貨成本   Z(<ul<?r  
cost price 成本價格   Iewq?s\Fo  
credit 貸方   S;t~"87v*  
credit note 收款通知單   BMdr.0  
creditor 債權人   Xs!eV  
crossed check 橫線支票   yjSN;3t71  
current account 往來活期賬戶   IK W!P1  
current asset 流動資產   Ee|@l3)  
current liability 流動負債   :w];N|48s  
current profit and loss 本期損益   %]R#}amW  
debit 借方   YLCwo]\+>  
debt 債務   cYp}$  
debtor 債務人   $(NfHIX  
deed 契據   K&X'^|en  
deferred assets 遞延資產   I}q-J~s  
deferred liabilities 遞延負債   ]Yj>~k:K  
delivery 交貨   c3}}cFe  
delivery expense 送貨費   y&CU
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delivery order 出貨單   MO D4O4z&  
demand draft 即期匯票   .Gv~e!a8  
demand note 即期票據   NRl"!FSD;"  
demurrage charge 延期費   H 0h  
deposit 存款   =CVw0'yZ  
deposit slip 存款單   x$Dv&4  
depreciation 折舊   2tbqmWw/s  
direct cost 直接成本   7d<v\=J
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direct labour 直接人工   T9$U./69-L  
director 董事   YL.z|{\e  
discount 折扣   ms{R|vU%b  
discount on purchase 進貨折扣   4ku/3/6  
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