[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。   UJhUb)}^  
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acceptance 承兌   '(!
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account 賬戶   C!s !j  
accountant 會計員   fMZzR|_18  
accounting 會計   mv\S1[<T  
accounting system 會計制度   5;Q9Z1 `  
accounts payable 應付賬款   NB?y/v  
accounts receivable 應收賬款   wzz>N@|  
accumulated profits 累積利益   j]bNOC2.L  
adjusting entry ?#123;整記錄   J\c\
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adjustment ?#123;整   u:GDM  
administration expense 管理費用    ua]?D2  
advances 預付   Tmr%r'i3  
advertising expense 廣告費   U<jAZU[L  
agency 代理   qjI.Sr70  
agent 代理人   y(h"0A1lW  
agreement 契約   e<1)KqG  
allotments 分配數   wH N5 H  
allowance 津貼   #AUV&pI[  
amalgamation 合併   l~c# X 3E  
amortization 攤銷   ^b@&O-&s  
amortized cost 應攤成本   L|N[.V9  
annuities 年金    j2%?-(U  
applied cost 已分配成本   2JX@#vQ4  
applied expense 已分配費用   8lfKlXR78  
applied manufacturing expense 己分配製造費用   L+J)  
apportioned charge 攤派費用   q"|#KT^)  
appreciation 漲價   X;%*+xQ^  
article of association 公司章程   jpRC
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assessment 課稅   3~6,fTMz{  
assets 資產   *>8Y/3Y\B  
attorney fee 律師費   I4\ c+f9  
audit 審計   UcxMA%Pw7$  
auditor 審計員   SvN2}]Kh  
average 平均數   j ^qI~|#  
average cost 平均成本   SJXP}JB_  
bad debt 壞賬   .Mu]uQUF  
balance 餘額   <Pg<F[eDM  
balance sheet 資產負債表   :elTqw>pn  
bank account 銀行賬戶   8PtX@s43\  
bank balance 銀行結存   6V^KOG  
bank charge 銀行手續費   nMU[S+  
bank deposit 銀行存款   $mL iEsJ  
bank discount 銀行貼現   y~/i{a;1y  
bank draft 銀行匯票   "?SR+;Y:q  
bank loan 銀行借款   1G62Qu $O  
bank overdraft 銀行透支   +3%i7  
bankers acceptance 銀行承兌   ZKco  
bankruptcy 破產   Z &j?@k,k  
bearer 持票人   A!.*
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beneficiary 受益人   fgE
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bequest 遺產   |dI,4Z\Qb  
bill 票據   AB")aX2%E  
bill of exchange 匯票   [>wvVv  
bill of lading 提單   {u_2L_  
bills discounted 貼現票據   2z615?2_U  
bills payable 應付票據   QLum=YB  
bills receivable 應收票據   '1te(+;e@  
board of directors 董事會   $mZpX:7/u8  
bonds 債券   #uHl
 
bonus 紅利   N_qKIc_R  
book value 賬面價值   8j<
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bookkeeper 簿記員   KM jnY2  
bookkeeping 簿記   @#W$7Gwf0  
branch office general ledger 支店往來賬戶   HD95>%  
broker 經紀人   ]A2l%V_7  
brought down 接前   sXaIQhZ  
brought forward 接上頁   /P-Eg86V'  
budget 預算   /2\%X` ]<  
by-product 副產品   H!NyM}jsr  
by-product sales 副產品銷售   Sn lKPd  
capital 股本   }7H8Y}m  
capital income 資本收益   k)a-odNrb  
capital outlay 資本支出   '!6Py1i  
capital stock 股本   @Ja8~5:  
capital stock certificate 股票   )KLsa`RV:  
carried down 移後   +s'qcC  
carried forward 移下頁   Q< q&a8~  
cash 現金   u0(PWCi2
 
cash account 現金賬戶   lbtVQW0V;o  
cash in bank 存銀行現金   @!:~gQ  
cash on delivery 交貨收款   DGwN*>X  
cash on hand 庫存現金   :OVre*j  
cash payment 現金支付   jB17]OCN  
cash purchase 現購   TFWx(}1  
cash sale 現沽   . .|>|X4  
cashier 出?#123;員   rK%A= Q
 
cashiers check 本票   /@
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certificate of deposit 存款單折   R`F54?th  
certificate of indebtedness 借據   %\ i 7  
certified check 保付支票   )-_]y|/D:r  
certified public accountant 會計師   ;:a>#{N  
charges 費用   AAr[xoiYp  
charge for remittances 匯水手續費   YFVNkBO%  
charter 營業執照   ]i-peBxw  
chartered accountant 會計師   wW~y?A"{2  
chattles 動產   6_m5%c~;+r  
check 支票   d_j% ,1-#  
che stub 支票存根   ERO'{nT&  
closed account 己結清賬戶   )5}=^aqd  
closing 結算   :D>afC8,  
closing entries 結賬紀錄   n4cM /unU  
closing stock 期末存貨   TU
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closing the book 結賬   |=^p`CT  
columnar journal 多欄日記賬   w(QU'4~  
combination 聯合   zqDIwfW  
commission 佣金   'E{n1[b  
commodity 商品   I
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common stock 普通股   Zz<k^
 
company 公司   =rA"|=  
compensation 賠償   pcd*K)  
compound interest 複利   p`jkyi  
consignee 承銷人   d;3/Vr$t=  
consignment 寄銷   i(
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consignor 寄銷人   (5s$vcK  
consolidated balance sheet 合併資產負債表   R^
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consolidated profit and loss account 合併損益表   OSk+l  
consolidation 合併   O\h*?, )  
construction cost 營建成本   8\?7k  
construction revenue 營建收入   /STFXR1@.u  
contract 合同   L> ehL(]!  
control account 統制賬戶   M^c`j#NQ  
copyright 版權   TBN0uk  
corporation 公司   Ak`7
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cost 成本   8E:8iNbF  
cost accounting 成本會計   Zl69d4vG  
cost of labour 勞工成本   ^t&S?_DSZ  
cost of production 生產成本   >+iJ(jqq  
cost of manufacture 製造成本   :}\w2W E[  
cost of sales 銷貨成本   L*xu<(>K  
cost price 成本價格   raL!}  
credit 貸方   :a M ZJm  
credit note 收款通知單   9qUc{ydt  
creditor 債權人   UEZnd8  
crossed check 橫線支票   %#xdD2oN  
current account 往來活期賬戶   >h^CC*&'pw  
current asset 流動資產   LU
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current liability 流動負債   l<5
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current profit and loss 本期損益   {:U zW\5l)  
debit 借方   ~)\9f 1O{^  
debt 債務   M#BM
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debtor 債務人   u@
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deed 契據   ;D}8acQ  
deferred assets 遞延資產   f)`_su U  
deferred liabilities 遞延負債   $#3O:aW  
delivery 交貨   C-i9F%..  
delivery expense 送貨費   P9Yee!*H  
delivery order 出貨單   ({XB,Rm  
demand draft 即期匯票   sw<mmayN  
demand note 即期票據   Gk<M@d^hQ  
demurrage charge 延期費   bXSsN\:Y@[  
deposit 存款   |mx)W}  
deposit slip 存款單   ZY_ aE  
depreciation 折舊   C`qo  
direct cost 直接成本   n}KF)W=  
direct labour 直接人工   =<,>dBs}\  
director 董事   nitKX.t8  
discount 折扣   uY{zZ4iw  
discount on purchase 進貨折扣   lD`@{A  
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