[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。   E{\CE1*  
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acceptance 承兌   b? ); D  
account 賬戶   \bARp z?a  
accountant 會計員   OFtaOjsyUa  
accounting 會計   GAj%o]}u  
accounting system 會計制度   D;R~!3f./b  
accounts payable 應付賬款   b?}mQ!  
accounts receivable 應收賬款   QY;(Ny/(y  
accumulated profits 累積利益   ?#z$(upQ  
adjusting entry ?#123;整記錄   *V2;ds.~  
adjustment ?#123;整   B7f<XBU6
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administration expense 管理費用    vD#U +  
advances 預付   'ZF6Z9  
advertising expense 廣告費   [^"*I.Z_  
agency 代理   ozRO:*51  
agent 代理人   +pR,BjY  
agreement 契約   E;a,].  
allotments 分配數   Ih.+-!w  
allowance 津貼   0"R>:f}  
amalgamation 合併   w % Hj'  
amortization 攤銷   uRb48Qy2  
amortized cost 應攤成本   uMQI Aapb  
annuities 年金   rDWAZ<;;  
applied cost 已分配成本    FSMM  
applied expense 已分配費用   H\>{<`sD;f  
applied manufacturing expense 己分配製造費用   `] 5qIKopL  
apportioned charge 攤派費用   X M:BMd|  
appreciation 漲價   RhowhQ)G  
article of association 公司章程   uz!8=,DFw  
assessment 課稅   sBadiDG~9  
assets 資產   NVM_.vL  
attorney fee 律師費   64u(X
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audit 審計   )-4c@  
auditor 審計員   #|sE]\bsH  
average 平均數   .) Ej#mk  
average cost 平均成本   $4{sPHi)I  
bad debt 壞賬   LQ~|VRRX<  
balance 餘額   /GgID !8  
balance sheet 資產負債表   (,I:m[0  
bank account 銀行賬戶   {]dxFhe)  
bank balance 銀行結存   HUx`RX0>  
bank charge 銀行手續費   Q Gpj$ _b  
bank deposit 銀行存款   fJ*^4
  
bank discount 銀行貼現   S(PV*e8  
bank draft 銀行匯票   NZ1B#PG,c  
bank loan 銀行借款   !gkr?yhE  
bank overdraft 銀行透支   -9dZT  
bankers acceptance 銀行承兌   $V87=_}  
bankruptcy 破產   Xe);LhDC  
bearer 持票人   8w:ay,=  
beneficiary 受益人   LaJ vPO
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bequest 遺產   toY_1  
bill 票據   y[i}iT/~  
bill of exchange 匯票   )
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bill of lading 提單   pb97S^K[  
bills discounted 貼現票據   jemb/:E  
bills payable 應付票據   "pDU v^ie  
bills receivable 應收票據   A-r;5?S  
board of directors 董事會   i4 31mpMa  
bonds 債券   * P'X[z  
bonus 紅利   I">">  
book value 賬面價值   ('7?"npd  
bookkeeper 簿記員   ya2sS9^T[  
bookkeeping 簿記   .JKH=?~\  
branch office general ledger 支店往來賬戶   h{)m}"n<R  
broker 經紀人   11l=zv  
brought down 接前   }uDpf0;^  
brought forward 接上頁   }[eUAGhDU  
budget 預算   &0T.o,&y  
by-product 副產品   ;!HQ!#B  
by-product sales 副產品銷售   (A?>U_@  
capital 股本   __}SHU0R  
capital income 資本收益   (3N/DY1/  
capital outlay 資本支出   5mAb9F8@  
capital stock 股本   x;W!sO@$  
capital stock certificate 股票   mPA)G,^  
carried down 移後   W"%n5)  
carried forward 移下頁   O]XRalkEM  
cash 現金   m@<,bZkl  
cash account 現金賬戶   [7><^?t V  
cash in bank 存銀行現金   a?W5~?\9  
cash on delivery 交貨收款   '_?Z{|  
cash on hand 庫存現金   4(htdn6\  
cash payment 現金支付   Qy9_tvq X  
cash purchase 現購   L!JC)p.  
cash sale 現沽   ` RY}g;  
cashier 出?#123;員   c7+6[y DVE  
cashiers check 本票   ~;oXLCL0})  
certificate of deposit 存款單折   g}`g>&l5  
certificate of indebtedness 借據   rTR$\ [C  
certified check 保付支票    !y@\w  
certified public accountant 會計師   E#P#{_BR^  
charges 費用   #_ulmB;  
charge for remittances 匯水手續費   N%Bl+7,q  
charter 營業執照   NzZ(Nz5  
chartered accountant 會計師   ,xU#uyB  
chattles 動產   ;X+0,K3c  
check 支票   Y9mhD
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che stub 支票存根   |gV~U~A]  
closed account 己結清賬戶   F+ Kju2  
closing 結算   1R_@C.I  
closing entries 結賬紀錄   kVLZdXn,q2  
closing stock 期末存貨   t5 >ma:^j  
closing the book 結賬   KF&8l/f  
columnar journal 多欄日記賬   ~
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combination 聯合   t!wbT79/  
commission 佣金   RV@B[:  
commodity 商品   3q4VH q  
common stock 普通股   ;r2DQg"#@  
company 公司   {#+K+!SvDX  
compensation 賠償   !9gpuS[  
compound interest 複利   G!`%.tH  
consignee 承銷人   _*}D@yy&  
consignment 寄銷   Hva!6vwO%O  
consignor 寄銷人   =9,mt K~  
consolidated balance sheet 合併資產負債表   Q:) 4  
consolidated profit and loss account 合併損益表   F$>#P7ph\a  
consolidation 合併   !ldE9 .  
construction cost 營建成本   )*%uG{h  
construction revenue 營建收入   4r;le5@  
contract 合同   c2V_|
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control account 統制賬戶   CXn?~m&K  
copyright 版權   ZWGelZP~  
corporation 公司   MZVbOcSAd  
cost 成本   4+qo =i  
cost accounting 成本會計   
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cost of labour 勞工成本   u9:sj
 
cost of production 生產成本   .\H-?6R^  
cost of manufacture 製造成本   7/&taw%i  
cost of sales 銷貨成本   g&RhPrtl  
cost price 成本價格   &T-:`(  
credit 貸方   \Uh/(q7  
credit note 收款通知單   @<P;F  
creditor 債權人   j*2/[Eq  
crossed check 橫線支票   no\G >#  
current account 往來活期賬戶   Lm$KR!z  
current asset 流動資產  
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current liability 流動負債   E5gt_,j>  
current profit and loss 本期損益   B$c'^ )  
debit 借方   1$))@K-I  
debt 債務   k'.cl^6Z8  
debtor 債務人   gRs@T<k2  
deed 契據   !]"M]tyv\  
deferred assets 遞延資產   UptKN|S&V  
deferred liabilities 遞延負債   xz:  
delivery 交貨   Nba1!5:M  
delivery expense 送貨費   q8_E_s-U,  
delivery order 出貨單    ;U0w<>4L  
demand draft 即期匯票   [)X(Qtk  
demand note 即期票據   cl23y}J_?  
demurrage charge 延期費   9XUYy2{G  
deposit 存款   z+fy&NPl  
deposit slip 存款單   U&^(%W#  
depreciation 折舊   m k~F@  
direct cost 直接成本   O&CY9 2)Lk  
direct labour 直接人工   \Ogs]4  
director 董事   M$v\7vBgO!  
discount 折扣   NxH%%>o>  
discount on purchase 進貨折扣   rf/]VAK  
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