[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。   lU|ltnU  
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acceptance 承兌   Rt%Dps%  
account 賬戶   %|@?)[;  
accountant 會計員   y%--/;  
accounting 會計   NO*~C',cI/  
accounting system 會計制度   9^SrOW6~  
accounts payable 應付賬款   ,hK =x  
accounts receivable 應收賬款   LzXIqj'H7T  
accumulated profits 累積利益   .WOF:Nu4  
adjusting entry ?#123;整記錄   3sBWtz  
adjustment ?#123;整   p"\-iY]  
administration expense 管理費用   RW>F %P  
advances 預付   ~l+~MB  
advertising expense 廣告費   a
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agency 代理   ^R\5'9K!  
agent 代理人   Kc9)Lzu+  
agreement 契約   L%9yFg%u  
allotments 分配數   -'W:P'BG  
allowance 津貼   j@JY-^~K5  
amalgamation 合併   ~R|fdD/%  
amortization 攤銷   \l6mXIn=>  
amortized cost 應攤成本   @Ng q+uXm  
annuities 年金   xT9+l1_  
applied cost 已分配成本   C~iFFh6:  
applied expense 已分配費用   x2i`$iNhmP  
applied manufacturing expense 己分配製造費用   <.7W:s,f=  
apportioned charge 攤派費用   a(o[ bH.|;  
appreciation 漲價   /?j^Qu  
article of association 公司章程   DF#WQ8?$]  
assessment 課稅   Z?",+|4  
assets 資產   43J8PMY  
attorney fee 律師費   )fZ5.W8UE]  
audit 審計   RDG,f/L2  
auditor 審計員   uuhvd h=  
average 平均數   9.goO|~B~  
average cost 平均成本   Q~*3Z4)j  
bad debt 壞賬   X>jwjRK $  
balance 餘額   I(WND/&  
balance sheet 資產負債表   FHH2  
bank account 銀行賬戶   4d'tK ^X  
bank balance 銀行結存   ?yz}  
bank charge 銀行手續費   :kI x?cc  
bank deposit 銀行存款   y+iuA@WCv  
bank discount 銀行貼現   : [vp.vw}/  
bank draft 銀行匯票   T{K+1SPy4  
bank loan 銀行借款   e$(i!G)  
bank overdraft 銀行透支   OEGAwP?F  
bankers acceptance 銀行承兌   ]i]sgg[  
bankruptcy 破產   A[':O*iB  
bearer 持票人   cfe[6N  
beneficiary 受益人   l 0b=;^6  
bequest 遺產   W%Zyt:H`  
bill 票據   Y=

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bill of exchange 匯票   uJp}9B60_  
bill of lading 提單   /0YNB)  
bills discounted 貼現票據   XWy iS\  
bills payable 應付票據   |V~P6o(/  
bills receivable 應收票據   &akMj@4;R  
board of directors 董事會   O ,1u\Zy/  
bonds 債券   t_VHw'~"  
bonus 紅利   |-aj$u%~  
book value 賬面價值   .r*b+rc;]  
bookkeeper 簿記員   ^lMnwqx<  
bookkeeping 簿記   +#H8d1^5  
branch office general ledger 支店往來賬戶   5BCaE)J  
broker 經紀人   LP)mp cQ  
brought down 接前   o-'i)pp  
brought forward 接上頁   .y2<2eW  
budget 預算   x}>tX
  
by-product 副產品   n_ez6{  
by-product sales 副產品銷售   K :q-[\G  
capital 股本   ?h3Ow`1G  
capital income 資本收益   |95/'a*  
capital outlay 資本支出   }EIwkz
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capital stock 股本   yRi/YR#  
capital stock certificate 股票   Oc'z?6axWv  
carried down 移後   Yh%wf3 UEO  
carried forward 移下頁   _0j}(Q>|H#  
cash 現金   nG*6ic  
cash account 現金賬戶   w+$gY?%  
cash in bank 存銀行現金   CC-:dN
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cash on delivery 交貨收款   =K>Z{%i  
cash on hand 庫存現金   }Voh5*$E`  
cash payment 現金支付   7VXeu+-P  
cash purchase 現購   *nW9)T  
cash sale 現沽   v_@_J!s  
cashier 出?#123;員   Y-c~"#  
cashiers check 本票   ;VFr5.*x  
certificate of deposit 存款單折   jRkq^}  
certificate of indebtedness 借據   HgBg,1  
certified check 保付支票   _TXV{<E6  
certified public accountant 會計師   {n{}Y.  
charges 費用   .XB] X  
charge for remittances 匯水手續費   ZAH<!@qh  
charter 營業執照   2!3&Ub#FO  
chartered accountant 會計師   -9*WQU9R  
chattles 動產  
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check 支票   Xbtv}g<0c  
che stub 支票存根   EDQJ>c  
closed account 己結清賬戶   FVmg&[ .  
closing 結算    ck~xj0  
closing entries 結賬紀錄   `j<tI6[e  
closing stock 期末存貨   )x7hhEk=^  
closing the book 結賬   9h(hx7]  
columnar journal 多欄日記賬   L K~,  
combination 聯合   ibc/x v2  
commission 佣金   ] zY  
commodity 商品   ,7g;r_qwA  
common stock 普通股   ">9CN$]J  
company 公司   NGY I%:  
compensation 賠償   T!a[@,)_  
compound interest 複利   B~#@fI
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consignee 承銷人   \IfgL$+  
consignment 寄銷   %nh'F6bNgv  
consignor 寄銷人   `7_LJ \>I  
consolidated balance sheet 合併資產負債表   [AzN&yACE  
consolidated profit and loss account 合併損益表   P.B'Gh#^  
consolidation 合併   e"6i>w!  
construction cost 營建成本   k#) .E X  
construction revenue 營建收入   #+PbcL  
contract 合同   kwR@oVR^  
control account 統制賬戶   <6~;-ZQY  
copyright 版權   bVHi3=0{  
corporation 公司   Y%l3SB,5L  
cost 成本   !S-U8KI|  
cost accounting 成本會計   Y7)@(7G)\  
cost of labour 勞工成本   6{X>9hD  
cost of production 生產成本   X E*bRTEw  
cost of manufacture 製造成本   !VZj!\I  
cost of sales 銷貨成本   |=T<WU1$  
cost price 成本價格   *KH@u  
credit 貸方   hY 2PV7"[;  
credit note 收款通知單   n^02@Aw  
creditor 債權人  
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crossed check 橫線支票   ?\M6P?tpo&  
current account 往來活期賬戶   Sg>0P*K@  
current asset 流動資產   7~nCK  
current liability 流動負債   c.Z4f
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current profit and loss 本期損益   mm-UQ\h  
debit 借方   %:?QE ;  
debt 債務   /*^|5>-`i1  
debtor 債務人   \Egc5{   
deed 契據   =Zy!',,d,9  
deferred assets 遞延資產   Wb)l8[=  
deferred liabilities 遞延負債   ](:FW '-  
delivery 交貨   HbfB[%  
delivery expense 送貨費   O f@#VZ  
delivery order 出貨單   'a^tL[rLP1  
demand draft 即期匯票   8G] m7Z  
demand note 即期票據   Z[S+L"0  
demurrage charge 延期費   !o':\hex6  
deposit 存款   S!W/K!wf  
deposit slip 存款單   \N , '+  
depreciation 折舊   X6GkJ R  
direct cost 直接成本   eSNSnh]'  
direct labour 直接人工   A'QGTT  
director 董事   "IS^ajaq  
discount 折扣   R 0HVLQI  
discount on purchase 進貨折扣   m<"fRT!Y  
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