[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。   RD<l<+C^~  
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acceptance 承兌   h`,dg%J *B  
account 賬戶   a6fMx~  
accountant 會計員   +U% = w8b  
accounting 會計   $Ic: c  
accounting system 會計制度   8NWvi%g  
accounts payable 應付賬款   \-gZ_>)  
accounts receivable 應收賬款   EJ"[{AV  
accumulated profits 累積利益   noV]+1#"V  
adjusting entry ?#123;整記錄   )k{zRq:d  
adjustment ?#123;整   hU@9vU<U  
administration expense 管理費用   Z[s{  
advances 預付   Q3*@m  
advertising expense 廣告費   Tt<Ry'Z$3  
agency 代理   TI YI\/a\;  
agent 代理人    Q47Rriw  
agreement 契約   ojni+}>_  
allotments 分配數   ?>LsIPa  
allowance 津貼   tgKmCI  
amalgamation 合併   43^%f-J5  
amortization 攤銷   QG$LbuZ`  
amortized cost 應攤成本   d~u+:[\=/  
annuities 年金   q;1]M[&  
applied cost 已分配成本   qQv?J]l  
applied expense 已分配費用   ayTEQS  
applied manufacturing expense 己分配製造費用   "WV]| TS"]  
apportioned charge 攤派費用   a`|&rggN  
appreciation 漲價   bzz=8n  
article of association 公司章程   FhVi|Va  
assessment 課稅   WgF Xv@Jjt  
assets 資產   >LRt,.hy6  
attorney fee 律師費   :''^a  
audit 審計   Yh\} i  
auditor 審計員   "JzQCY^C  
average 平均數   /:iO:g1  
average cost 平均成本   ;9MsV.n  
bad debt 壞賬   s~W:N.}*  
balance 餘額   l_Mi'}j  
balance sheet 資產負債表   ep* (  
bank account 銀行賬戶   D7T(B=S6  
bank balance 銀行結存   p)NhV  
bank charge 銀行手續費   { AdPC?R`  
bank deposit 銀行存款   |#fqHON  
bank discount 銀行貼現   nSdta'6  
bank draft 銀行匯票   PBc.}TSGj  
bank loan 銀行借款   ]~iOO %&R  
bank overdraft 銀行透支   BuII|j  
bankers acceptance 銀行承兌   YtI2Vr/9  
bankruptcy 破產   Ke@zS9  
bearer 持票人   Z6#}6Y{  
beneficiary 受益人   z
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bequest 遺產   <1cYz\/!M  
bill 票據   o[pv.:w  
bill of exchange 匯票   g&I/b/A  
bill of lading 提單   Au(zvgP  
bills discounted 貼現票據   &>y[5#qOl  
bills payable 應付票據   bR"
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bills receivable 應收票據   H*BzwbM?  
board of directors 董事會   /X>Fn9mM  
bonds 債券   Y).5(t7zaR  
bonus 紅利   ?4vf2n@  
book value 賬面價值   J-yj&2  
bookkeeper 簿記員   ( lBgW
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bookkeeping 簿記   ]N
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branch office general ledger 支店往來賬戶   7/%{7q3G>  
broker 經紀人   X;25G  
brought down 接前   uH1%diL^  
brought forward 接上頁   #Ux*":  
budget 預算   !.9pV.~  
by-product 副產品   w],+lN;  
by-product sales 副產品銷售   X+2aP'D  
capital 股本   -?{bCq  
capital income 資本收益   =>Ss:SGjT  
capital outlay 資本支出   p(dJf&D  
capital stock 股本   WxwSb`U|  
capital stock certificate 股票   %6rMS}  
carried down 移後   IO3`/R-  
carried forward 移下頁   FaS}$-0  
cash 現金   [
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cash account 現金賬戶   6apK]PT  
cash in bank 存銀行現金   H6i4>U*  
cash on delivery 交貨收款   xDv 5'IGBb  
cash on hand 庫存現金   el GP2x#:  
cash payment 現金支付   ]gI>ay"\QA  
cash purchase 現購   tg%s#lLeH  
cash sale 現沽   4pNIsjl}  
cashier 出?#123;員   3>LyEXOW  
cashiers check 本票   n-iy;L^b  
certificate of deposit 存款單折   .PjJ g^^  
certificate of indebtedness 借據   c|?0iN  
certified check 保付支票   "";[U  
certified public accountant 會計師   .u[hK  
charges 費用   fT9z 4[M  
charge for remittances 匯水手續費   Ucnj7>+"  
charter 營業執照   []B9Me  
chartered accountant 會計師   yO }RkRA  
chattles 動產   [4Tiukk(  
check 支票   Uy
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che stub 支票存根   fT)u`voE,  
closed account 己結清賬戶   ACQbw)tiv}  
closing 結算   ND);7  
closing entries 結賬紀錄   P=v 0|Y*q|  
closing stock 期末存貨   I{>U7i 5  
closing the book 結賬   (Ic{C5'  
columnar journal 多欄日記賬   9e^H
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combination 聯合   *]uo/g  
commission 佣金   K5X,J/n  
commodity 商品   NR3]MGBKv  
common stock 普通股   S<), ,(  
company 公司   $gKMVgD"  
compensation 賠償   |.kYomJ   
compound interest 複利   `>M;f%s  
consignee 承銷人   !YUMAp/  
consignment 寄銷   ERSo&8  
consignor 寄銷人   :W]IJ mI\  
consolidated balance sheet 合併資產負債表  
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consolidated profit and loss account 合併損益表   43_;Z| T  
consolidation 合併   QEd>T"@g  
construction cost 營建成本   ^(,qkq'u D  
construction revenue 營建收入   'EF\=o)^Y  
contract 合同   E+XpgR
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control account 統制賬戶   &+t! LM  
copyright 版權   Bl,rvk2  
corporation 公司   a`SQcNBf*  
cost 成本   G)qNu}  
cost accounting 成本會計   96W!~w2xx  
cost of labour 勞工成本   h4@v.GI  
cost of production 生產成本   }` &an$Mu  
cost of manufacture 製造成本   kz4d"bTb  
cost of sales 銷貨成本   GE+%V7  
cost price 成本價格   tnx
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credit 貸方   j1{@?  
credit note 收款通知單   1<Vc[p&  
creditor 債權人   'EsN{.l?  
crossed check 橫線支票   %<^B\|d'?  
current account 往來活期賬戶   <sXmk{  
current asset 流動資產   8J60+2Wa  
current liability 流動負債   Koh`|]N  
current profit and loss 本期損益   *eE&ptx1  
debit 借方   OyTEd5\3  
debt 債務   Q)"L8v v  
debtor 債務人   rL+K Sb  
deed 契據   }(}+I}&~  
deferred assets 遞延資產   ?QzA;8H  
deferred liabilities 遞延負債   K \?b6;ea  
delivery 交貨   gO C5  
delivery expense 送貨費   1$cX`D`  
delivery order 出貨單   o+U]=q*|)$  
demand draft 即期匯票   u _0&`zq  
demand note 即期票據   yc|j]?  
demurrage charge 延期費   7
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deposit 存款   Vq7L:,N9  
deposit slip 存款單   BIx Z4Ft  
depreciation 折舊   L%D:gy9o  
direct cost 直接成本   5o2W[<%v  
direct labour 直接人工   \Qa6mt2h  
director 董事   vIk;x
  
discount 折扣   _)4YxmK%  
discount on purchase 進貨折扣   P%Fkd3e+  
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