[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。   ItMl4P`|  
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acceptance 承兌   g8Ok ^  
account 賬戶   tI `w;e%HN  
accountant 會計員   2"zIR(  
accounting 會計   D. 77WjwQ  
accounting system 會計制度   7/4~>D&-b  
accounts payable 應付賬款   1RmBtx\<  
accounts receivable 應收賬款   1XQ87~  
accumulated profits 累積利益   _pJX1_vD  
adjusting entry ?#123;整記錄   {~
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adjustment ?#123;整   FU^Y{sbDg  
administration expense 管理費用   #T Z!#,q  
advances 預付   MG;4M>H  
advertising expense 廣告費    h=:*7>}  
agency 代理   <.: 5Vx(Aw  
agent 代理人   T3 =) F%  
agreement 契約   W&Y4Dq^  
allotments 分配數   NT'Ie]|  
allowance 津貼   hcj{%^p  
amalgamation 合併   pVdhj^n  
amortization 攤銷   HE9. k.sS  
amortized cost 應攤成本   u|(aS^H=q  
annuities 年金   FW/6{tm  
applied cost 已分配成本   _P>
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applied expense 已分配費用   >3v0yh_3  
applied manufacturing expense 己分配製造費用   F>p%2II/  
apportioned charge 攤派費用   % cU-5\xF  
appreciation 漲價   4U_rB9K$   
article of association 公司章程   ~_(!}V
 
assessment 課稅   bBd*}"v^"  
assets 資產   Q,ZkeWQ7%  
attorney fee 律師費   rD_Ss.\^g  
audit 審計   D-;J;m \  
auditor 審計員   h<t<]i'  
average 平均數   $XU-[OF%:9  
average cost 平均成本   ^Z#<tN;  
bad debt 壞賬   SZN
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balance 餘額   =9#i<te  
balance sheet 資產負債表   <t% Ao,"  
bank account 銀行賬戶   ,q{lYX83S  
bank balance 銀行結存   T[`QO`\5O  
bank charge 銀行手續費   8Ng) )7g!  
bank deposit 銀行存款   B(HNB\3u  
bank discount 銀行貼現   =iA"; x  
bank draft 銀行匯票   *C,$W\6sz  
bank loan 銀行借款   C6Um6X9/i  
bank overdraft 銀行透支   \UVT_=Y  
bankers acceptance 銀行承兌   vbW\~xf  
bankruptcy 破產   E;ndw/GZjR  
bearer 持票人   :FEd:0TS  
beneficiary 受益人   Fo--PtY`p  
bequest 遺產   Ut0qrkqF  
bill 票據   $u/8Rp  
bill of exchange 匯票   h+\$Z]  
bill of lading 提單   HJ2O@e  
bills discounted 貼現票據   Z3&XTsq  
bills payable 應付票據   +z{x
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bills receivable 應收票據   C`=`Ce~|d  
board of directors 董事會   M$DwQ}Z  
bonds 債券   DR#3njjEC  
bonus 紅利   So3,Z'z=  
book value 賬面價值   LWp?U!N  
bookkeeper 簿記員   q{N lF$X  
bookkeeping 簿記   \J#I}-a&j  
branch office general ledger 支店往來賬戶   l%vhV&  
broker 經紀人   B$iMU?B3  
brought down 接前   [C*Xk{e  
brought forward 接上頁   ZVC
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budget 預算   B)LXxdkOn  
by-product 副產品   476M` gA  
by-product sales 副產品銷售   J\,@Bm|1n{  
capital 股本   ~XN]?5GQf  
capital income 資本收益   !YuO N6{)  
capital outlay 資本支出   |2+c DR  
capital stock 股本   n~L'icD[  
capital stock certificate 股票   O;.d4pO(tC  
carried down 移後   oQE_?">w  
carried forward 移下頁   pw(*X,gj  
cash 現金   5wVi{P5+  
cash account 現金賬戶   #oS  
cash in bank 存銀行現金   QQ2OZy>W  
cash on delivery 交貨收款   B%?|br
 
cash on hand 庫存現金   J@&$U7t  
cash payment 現金支付   U7f#Z  
cash purchase 現購   Lt ZWs0l0  
cash sale 現沽   )xXrs^  
cashier 出?#123;員   0o\=0bH&s  
cashiers check 本票   y[Fw>g1`q  
certificate of deposit 存款單折   Sxx.>gP"61  
certificate of indebtedness 借據   S a#d?:L  
certified check 保付支票   n,R[O_9u[  
certified public accountant 會計師   dh7)N}2  
charges 費用   nY.Umj  
charge for remittances 匯水手續費   bC>yIjCTn  
charter 營業執照   e=NQY8?  
chartered accountant 會計師   _@}MGWlAPt  
chattles 動產   }tg:DG  
check 支票  
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che stub 支票存根   #6#BSZ E  
closed account 己結清賬戶   CMD`
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closing 結算    \1c`)
 
closing entries 結賬紀錄   N NXwT0t  
closing stock 期末存貨   7xa@wa?!L  
closing the book 結賬   7Ohu$5\  
columnar journal 多欄日記賬   ~P.-3  
combination 聯合   X _Of k  
commission 佣金   J0Rz.=Y  
commodity 商品   HhT8YH  
common stock 普通股   =FC;d[U  
company 公司   XzTH,7[n  
compensation 賠償   azATKH+j  
compound interest 複利   -p]`(S%  
consignee 承銷人   Tef3 Z6  
consignment 寄銷   Ny&Fjzl  
consignor 寄銷人   9jJ/ RXp  
consolidated balance sheet 合併資產負債表   Z ~.]ZWj-  
consolidated profit and loss account 合併損益表   DG%%]  
consolidation 合併   pOe`*2[  
construction cost 營建成本   ]idD&5gd  
construction revenue 營建收入   I@3c QxI  
contract 合同   F<'l'AsC-  
control account 統制賬戶   HZ`G)1&)  
copyright 版權   qCFXaj   
corporation 公司   $9u  
cost 成本   ?tM].\  
cost accounting 成本會計  
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cost of labour 勞工成本   ^zs4tCW%  
cost of production 生產成本   8f`b=r(a>  
cost of manufacture 製造成本   1Z{p[\k  
cost of sales 銷貨成本   D_;n4<|.  
cost price 成本價格   X +
  
credit 貸方   ?;=Y1O7N(  
credit note 收款通知單   jgfP|oD  
creditor 債權人   $5p'+bE  
crossed check 橫線支票   u:>3j,Cs  
current account 往來活期賬戶   ~k<31 ez  
current asset 流動資產   uL{~(?U$  
current liability 流動負債   |$-d,] V  
current profit and loss 本期損益   QcVtv7+*v  
debit 借方   q\Io6=39x  
debt 債務   ""KN?qh9  
debtor 債務人   6}FDLBA  
deed 契據   .Yv.-A=ZIg  
deferred assets 遞延資產   o_^d>Klb8  
deferred liabilities 遞延負債   ezy5Jqk5%  
delivery 交貨   k=/|?%  
delivery expense 送貨費   A2FU}Ym0=  
delivery order 出貨單   8$xKg3-3M  
demand draft 即期匯票   'C8=d(mR=m  
demand note 即期票據   \EfwS% P  
demurrage charge 延期費   Oh85*3  
deposit 存款   zbKW.u]v  
deposit slip 存款單   VX@G}3Ck  
depreciation 折舊   Pw0KQUs  
direct cost 直接成本   >+LgJo R  
direct labour 直接人工   sNpBTG@{l  
director 董事   Zkep7L   
discount 折扣   CoN/L`.SN  
discount on purchase 進貨折扣   ^%/5-0?xE  
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