[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。   86{>X5+  
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acceptance 承兌   @S@VsgQ%3Z  
account 賬戶   _{jC?rzb  
accountant 會計員   }.A]= Ew  
accounting 會計   M G$+
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accounting system 會計制度   ;M.Q=#;E  
accounts payable 應付賬款   v*!N}1+J  
accounts receivable 應收賬款   DC h !Z{I  
accumulated profits 累積利益   O.+J%],  
adjusting entry ?#123;整記錄   DKjiooD  
adjustment ?#123;整   _8.TPB]n
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administration expense 管理費用   W_}j~[&  
advances 預付   Fl_}Auj{&(  
advertising expense 廣告費   qTJ0} F  
agency 代理   Ikdj?"+O  
agent 代理人   [\W&  
agreement 契約   <G}Lc  
allotments 分配數   KVOV<uDCj  
allowance 津貼   0I.KHIBk  
amalgamation 合併   Q` &#u#  
amortization 攤銷   `$/a-K}  
amortized cost 應攤成本   .zgh,#=  
annuities 年金   J
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applied cost 已分配成本   vQ }ZfP  
applied expense 已分配費用    @*eY~  
applied manufacturing expense 己分配製造費用   u1 Q;M`+>  
apportioned charge 攤派費用   *V kaFQZ$,  
appreciation 漲價   n
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article of association 公司章程   $rX CNew(  
assessment 課稅   zu1"`K3b  
assets 資產   (?Mn_FNE|  
attorney fee 律師費   WJD2(el  
audit 審計   YIRe__7-NU  
auditor 審計員   g)#?$OhP"  
average 平均數   xfeED^?  
average cost 平均成本   VFf;|PHS  
bad debt 壞賬   L?/AKg  
balance 餘額   j{Px}f(=  
balance sheet 資產負債表   FygNWI'  
bank account 銀行賬戶   }*(_JR4G  
bank balance 銀行結存   Z;G*wM"  
bank charge 銀行手續費   ^y@ W\  
bank deposit 銀行存款   WOn<;'}M&  
bank discount 銀行貼現   ?xqS#^Z  
bank draft 銀行匯票   a=}1`Q  
bank loan 銀行借款   7"'RE95  
bank overdraft 銀行透支   08xo_Oysq  
bankers acceptance 銀行承兌   %e]G] B%  
bankruptcy 破產   9jje Zc'  
bearer 持票人   C~T,[ U  
beneficiary 受益人   x6,o zun  
bequest 遺產  
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bill 票據   oT\ K P  
bill of exchange 匯票   1Rd|P<y  
bill of lading 提單   .jD!+wv{9  
bills discounted 貼現票據   c[ZrQJ  
bills payable 應付票據   DujVV(+I  
bills receivable 應收票據   QQW}.>N  
board of directors 董事會   %Lh%bqGz  
bonds 債券   D;P=\i>9-  
bonus 紅利   [QxP9EC  
book value 賬面價值   "Vq= Ph
 
bookkeeper 簿記員   `o#(YEu  
bookkeeping 簿記   OM1Z}%
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branch office general ledger 支店往來賬戶   G{[w+ObX  
broker 經紀人   [p6:uNo  
brought down 接前   %"v:x?d$$o  
brought forward 接上頁   LY0f`RX*&  
budget 預算   =Smd/'`_  
by-product 副產品   |^-D&C(Eu  
by-product sales 副產品銷售   4"@;.C""  
capital 股本   rhkKK_  
capital income 資本收益    `vH|P  
capital outlay 資本支出   zH~P-MqC  
capital stock 股本   9;LjM ~Ct  
capital stock certificate 股票   JxinfWk  
carried down 移後   _S{TjGZ&  
carried forward 移下頁   OpaRQ=  
cash 現金   \=WPJm`p  
cash account 現金賬戶   _+48(QF<  
cash in bank 存銀行現金   8p 4[:M@  
cash on delivery 交貨收款   48wt  
cash on hand 庫存現金   h)Fc<,vwBE  
cash payment 現金支付   (W h)Ov"  
cash purchase 現購   fJ8>nOh  
cash sale 現沽   ~T;:Tg*  
cashier 出?#123;員   -]
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cashiers check 本票   sAc1t`  
certificate of deposit 存款單折   RVAku  
certificate of indebtedness 借據   -m}'I8  
certified check 保付支票   8$~oiK%fw  
certified public accountant 會計師   =u}~\ 'd  
charges 費用   .hH_1Mo
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charge for remittances 匯水手續費   MDytA0M  
charter 營業執照   >0@w"aKn  
chartered accountant 會計師   L'Cd`.yVO  
chattles 動產   )K?7(H/j  
check 支票   .bY>++CAPA  
che stub 支票存根   *KNfPh#wi}  
closed account 己結清賬戶   9 @CRL=  
closing 結算   a!bW^?PcK  
closing entries 結賬紀錄   BR|0uJ.M  
closing stock 期末存貨   f#&z m} t  
closing the book 結賬   SLEOcOAmD  
columnar journal 多欄日記賬   K W&muD  
combination 聯合   iT&4;W=72~  
commission 佣金   xY]q[a?cy  
commodity 商品   iA{q$>{8  
common stock 普通股   oo;<I_#07  
company 公司  
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compensation 賠償   %ud-3u52M8  
compound interest 複利   33<{1Y[Q6E  
consignee 承銷人   k}:;`ST  
consignment 寄銷   0
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consignor 寄銷人   3ux7^au  
consolidated balance sheet 合併資產負債表   +%TgX&a  
consolidated profit and loss account 合併損益表   gw"SKp!]  
consolidation 合併   47(_5PFb#  
construction cost 營建成本   - c>Vw&1  
construction revenue 營建收入   B~]6[Z  
contract 合同   dBA&NW07  
control account 統制賬戶   .f0qgmIyL  
copyright 版權   d1_kw A2y  
corporation 公司   7~J>Ga  
cost 成本   QlvP[Jtr  
cost accounting 成本會計   0p[k7W u  
cost of labour 勞工成本   4G:~|N.{p  
cost of production 生產成本   ]h1.1@>xc  
cost of manufacture 製造成本   Fc[vs5
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cost of sales 銷貨成本   
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cost price 成本價格   +x

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credit 貸方   d#+Nef5  
credit note 收款通知單   Ps.xY;Y  
creditor 債權人   pf'DbY!  
crossed check 橫線支票   423%K$710  
current account 往來活期賬戶   Y[)mHs2  
current asset 流動資產   rAtC G1Vr  
current liability 流動負債   yCR8c,
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current profit and loss 本期損益   u~*A-X[  
debit 借方   !pU^?Hy=  
debt 債務   Z[VrRT,\c  
debtor 債務人   5cf?u3r!qJ  
deed 契據   0`.& U^dG  
deferred assets 遞延資產   93D
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deferred liabilities 遞延負債   zd2_k 9  
delivery 交貨   M/Z$?nd_H  
delivery expense 送貨費   ( PH7nW7  
delivery order 出貨單   h-Y>>l>PW0  
demand draft 即期匯票    .?CaU  
demand note 即期票據   3pML+Y|ij  
demurrage charge 延期費   An#[ +?  
deposit 存款   zQ:nL*X'Z"  
deposit slip 存款單   /,uxj5_cT  
depreciation 折舊   lIEZ=CEmY  
direct cost 直接成本   ):4)8@]5M  
direct labour 直接人工   h #gI1(uL  
director 董事   p@q20>^u  
discount 折扣   [mwqCW&  
discount on purchase 進貨折扣   1P*GIt2L  
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