[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。   |u r/6{Oj1  
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acceptance 承兌   8Ld`$_E  
account 賬戶   jZ jWz1+  
accountant 會計員   [i[*xf-B  
accounting 會計   w %4S NR  
accounting system 會計制度   12 8aJ  
accounts payable 應付賬款   baLO~C  
accounts receivable 應收賬款   oXC|q-(C
 
accumulated profits 累積利益   4Zz%vY  
adjusting entry ?#123;整記錄  
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adjustment ?#123;整   gN,O)@N'd3  
administration expense 管理費用   k|C~q
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advances 預付   Xk9mJ]31LC  
advertising expense 廣告費   vY 0EffZ  
agency 代理   r]h>Bb  
agent 代理人   1NHiW v  
agreement 契約   u|;?FQ$M  
allotments 分配數   j6!C/UgQ  
allowance 津貼   :;Lt~:0b~  
amalgamation 合併   NCW<~  
amortization 攤銷   968<yO]  
amortized cost 應攤成本   jeKqS  
annuities 年金   Ro}7ERA  
applied cost 已分配成本   (p19"p  
applied expense 已分配費用   Sb2hM~  
applied manufacturing expense 己分配製造費用   / @v V^!#1  
apportioned charge 攤派費用   f ZEyXb  
appreciation 漲價   {gL8s  
article of association 公司章程   =`MxgK +  
assessment 課稅   NO)Hi)$X6Y  
assets 資產   jHPkfwfAF  
attorney fee 律師費   [b2KBww\  
audit 審計   x;^DlyyYU  
auditor 審計員   GHs,,J;  
average 平均數   iXoEdt)  
average cost 平均成本   7 KuUV!\h`  
bad debt 壞賬   d}RU-uiW  
balance 餘額   r\PO?1  
balance sheet 資產負債表   M]Kxg;  
bank account 銀行賬戶   Abw=x4d(i  
bank balance 銀行結存   YkN0,6  
bank charge 銀行手續費   Arr(rM  
bank deposit 銀行存款   v}cTS@0  
bank discount 銀行貼現   *VUD!`F  
bank draft 銀行匯票   RJ\'"XQ  
bank loan 銀行借款   u=6LPwiI  
bank overdraft 銀行透支   Cs!z3QU  
bankers acceptance 銀行承兌   |o@xWs @m  
bankruptcy 破產   Io;x~i09K  
bearer 持票人   &@v&5EXOw  
beneficiary 受益人   0?$jC-@k:  
bequest 遺產   e 2"<3  
bill 票據   \CU-a`n  
bill of exchange 匯票   (]@yDb4  
bill of lading 提單   ngt?9i;N  
bills discounted 貼現票據   /f*QxNZ,p  
bills payable 應付票據   |e QwI&  
bills receivable 應收票據   `i `F$;  
board of directors 董事會   Jkx_5kk/\  
bonds 債券   o?{-K-'B$  
bonus 紅利   We`6# \Z X  
book value 賬面價值   5cF7w  
bookkeeper 簿記員   H2jF=U"=  
bookkeeping 簿記   XLgp.w;  
branch office general ledger 支店往來賬戶   9#>t% IF~  
broker 經紀人   ;hgRMkmz4<  
brought down 接前   JBI>D1`"  
brought forward 接上頁   [mcER4]}  
budget 預算   .)g7s? K  
by-product 副產品   &cpqn2Z  
by-product sales 副產品銷售   {3* Ne /  
capital 股本   tqFE>ojlI  
capital income 資本收益   Q)/oU\  
capital outlay 資本支出   l!*!)qCB(S  
capital stock 股本   F"^/R  
capital stock certificate 股票   Z~3  
carried down 移後   3j6Am{9  
carried forward 移下頁   ;u?L>(b  
cash 現金   FyhLMW3  
cash account 現金賬戶   jt v<{7a  
cash in bank 存銀行現金   Yq-Vwh/  
cash on delivery 交貨收款   Z#t}yC%^d  
cash on hand 庫存現金   0woLB#v9  
cash payment 現金支付   J$^"cCMr  
cash purchase 現購   [BTOs4f  
cash sale 現沽   8x`EUJ  
cashier 出?#123;員   Z]SUr`Z  
cashiers check 本票   D &Bdl5g  
certificate of deposit 存款單折   
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certificate of indebtedness 借據   `yYYyB[  
certified check 保付支票   0K(&EpVE  
certified public accountant 會計師   X/f?=U  
charges 費用   %BwvA_T'Q  
charge for remittances 匯水手續費   S}3?  
charter 營業執照   ._[uSBR'  
chartered accountant 會計師   2{xf{)hO?  
chattles 動產   4*&2D-8<K  
check 支票   "rnVPHnQR
 
che stub 支票存根   j a' _syn  
closed account 己結清賬戶   C <d]0)  
closing 結算   zXW)v/ ZD  
closing entries 結賬紀錄   -PCFOm"  
closing stock 期末存貨   0i>>CvAl}  
closing the book 結賬   Q"s]<MtdS  
columnar journal 多欄日記賬   X?$"dqA  
combination 聯合   f;%=S:3  
commission 佣金   C/ !7E:  
commodity 商品   9>6?tb"f*H  
common stock 普通股   uC|bC#;  
company 公司   d$HPpi1LL  
compensation 賠償   l@5kw]6  
compound interest 複利   ckkm}
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consignee 承銷人   6Zx)L|B  
consignment 寄銷   6SF29[&  
consignor 寄銷人   GGU>={D)  
consolidated balance sheet 合併資產負債表   he|.Ow  
consolidated profit and loss account 合併損益表   Hyb_>n  
consolidation 合併   KjK-#F,@  
construction cost 營建成本   $#-O^0D  
construction revenue 營建收入   gLwrYG7@  
contract 合同    IOY<'t+  
control account 統制賬戶   h,ipQ>  
copyright 版權   wln"g,ct  
corporation 公司   v(]dIH  
cost 成本   hO2W!68
 
cost accounting 成本會計   |~B`[p]5H  
cost of labour 勞工成本   l
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cost of production 生產成本   I&f!>y?,Z  
cost of manufacture 製造成本   >W6?!ue_  
cost of sales 銷貨成本   ;0o% hx  
cost price 成本價格   bAEwjZ  
credit 貸方   |qf ef&  
credit note 收款通知單   m>f8RBp]'  
creditor 債權人   u =lsH  
crossed check 橫線支票   ~?Zm3zOCc2  
current account 往來活期賬戶   fLZ99?J  
current asset 流動資產   Mu@(^zW  
current liability 流動負債   ,7)zavA  
current profit and loss 本期損益   A "6

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debit 借方   K$wxiGg8P  
debt 債務   <m> m"|G  
debtor 債務人   A}[x))r  
deed 契據   sn8l3h)  
deferred assets 遞延資產   eyy%2>b  
deferred liabilities 遞延負債   ~!P&LZ  
delivery 交貨   "%w E>E  
delivery expense 送貨費   C,B{7s0-  
delivery order 出貨單   RBpv40n0  
demand draft 即期匯票   k54b@U52 h  
demand note 即期票據   \F14]`i  
demurrage charge 延期費   47)\\n_\z  
deposit 存款   UlPhW~F)  
deposit slip 存款單   P}w0=  
depreciation 折舊   x b!&'cw  
direct cost 直接成本   $ve*j=p  
direct labour 直接人工   -0+h&CO  
director 董事   lL,0IfC,  
discount 折扣   s8;*Wt  
discount on purchase 進貨折扣   0*]ZC'pm  
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