[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。   3 ;MjO*-  
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acceptance 承兌   }{
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account 賬戶   C$LRY~\  
accountant 會計員   c~UAr k S  
accounting 會計   5!F\h'E  
accounting system 會計制度   j-YJ."  
accounts payable 應付賬款   HCG@#W<wc  
accounts receivable 應收賬款   `{U%[
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accumulated profits 累積利益   b"M`@';+  
adjusting entry ?#123;整記錄   f{Fe+iPc  
adjustment ?#123;整   D!}K)T1~R  
administration expense 管理費用   $54=gRo^  
advances 預付   Sf&?3a+f  
advertising expense 廣告費   T5Sg2a1&  
agency 代理   ;DD>k bd  
agent 代理人   Mf:M3H%YV+  
agreement 契約   /^
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allotments 分配數   %,,`N I{  
allowance 津貼   3`k[!!   
amalgamation 合併   AL]h|)6QpC  
amortization 攤銷   )!k_Gb`#X  
amortized cost 應攤成本   X#DL/#z k  
annuities 年金   9G#8%[W  
applied cost 已分配成本   m0j|58~  
applied expense 已分配費用   [.;%\>Qk<  
applied manufacturing expense 己分配製造費用   z0 2}&^Zzk  
apportioned charge 攤派費用   H5Ux.]y  
appreciation 漲價   .3a:n\tY  
article of association 公司章程   K)/!&{7n}a  
assessment 課稅   lC=N:=Mu  
assets 資產   \ I^nx+l  
attorney fee 律師費   eb!s '@  
audit 審計   ,$h(fM8GC  
auditor 審計員   EK?@Z.q+  
average 平均數   >; &s['H  
average cost 平均成本   U[
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bad debt 壞賬   L/q]QgCoA  
balance 餘額   Dc.n-ipv$  
balance sheet 資產負債表   mA(nyF  
bank account 銀行賬戶   "($Lx  
bank balance 銀行結存   WVS$O99Y  
bank charge 銀行手續費   '7Mep ]  
bank deposit 銀行存款   ;GE26Ymqly  
bank discount 銀行貼現   d&[iEU  
bank draft 銀行匯票   .!yWF?T8  
bank loan 銀行借款   q Vm"f,ruo  
bank overdraft 銀行透支   ;Y'8:ncDn  
bankers acceptance 銀行承兌   K`Bq(z?/  
bankruptcy 破產   'y4zBLY  
bearer 持票人   j-J(C[[9  
beneficiary 受益人   rH$eB/#F  
bequest 遺產   i}PK$sa#c  
bill 票據   y]}b?R~p=  
bill of exchange 匯票   /"""z=q  
bill of lading 提單   &|Lh38s@$#  
bills discounted 貼現票據   5LQk8NPh  
bills payable 應付票據   `FA)om  
bills receivable 應收票據   N[qA2+e$Z  
board of directors 董事會   Hp btj  
bonds 債券   #K=b%;>  
bonus 紅利   SU%mmwES3  
book value 賬面價值   6OL41g'  
bookkeeper 簿記員   [ rQMD^:M$  
bookkeeping 簿記   8P,l>HA  
branch office general ledger 支店往來賬戶   m`hGDp3  
broker 經紀人   X=v~^8M7%  
brought down 接前   Ci~f#{  
brought forward 接上頁   [34zh="o  
budget 預算   P}HC(S1  
by-product 副產品   _ XE;-weE  
by-product sales 副產品銷售   ,-@xq.D  
capital 股本   b-PSm=`  
capital income 資本收益   q75ky1^1:  
capital outlay 資本支出   9%s FJ  
capital stock 股本   }FrEF\}]_7  
capital stock certificate 股票   /@VsqD  
carried down 移後   Pp,Um(  
carried forward 移下頁   mge#YV::  
cash 現金   M~uMY+>   
cash account 現金賬戶   &x`&03X  
cash in bank 存銀行現金   jz*0`9&_  
cash on delivery 交貨收款   k@S)j<  
cash on hand 庫存現金   >tN5vWW  
cash payment 現金支付   %NNj9Bl<VV  
cash purchase 現購   0; 7#ji  
cash sale 現沽   w&%9IJ  
cashier 出?#123;員   iQq
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cashiers check 本票   yq?]V7~   
certificate of deposit 存款單折   ]DO&x+Rb  
certificate of indebtedness 借據   vd`O aM}#U  
certified check 保付支票   :$NsR*Cq*9  
certified public accountant 會計師   }3Qc 24`  
charges 費用   x|8^i6xB  
charge for remittances 匯水手續費   yO00I`5  
charter 營業執照   c&E]E
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chartered accountant 會計師   FQ`(b3.   
chattles 動產   rvwa!YY}  
check 支票   Nb0Ik/:<  
che stub 支票存根   Lbcy:E*g  
closed account 己結清賬戶   XIKvH-0&  
closing 結算   OVZP x%a  
closing entries 結賬紀錄   )>
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closing stock 期末存貨   %)?`{O~ h  
closing the book 結賬   Or7 mD  
columnar journal 多欄日記賬   GF*>~_Yr  
combination 聯合   \/ErPi=g  
commission 佣金   *7ZtNo[+  
commodity 商品   Q=WySIF.  
common stock 普通股   sf$o(^P9\A  
company 公司   t8P PE  
compensation 賠償   1c$vLo832  
compound interest 複利   l
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consignee 承銷人   +1QK}H~  
consignment 寄銷   Xwt`(h[u  
consignor 寄銷人   4ZwKpQ 6  
consolidated balance sheet 合併資產負債表   )qv2)a!H  
consolidated profit and loss account 合併損益表   nBkh:5E5%  
consolidation 合併   "oR@JbdX  
construction cost 營建成本   cLG6(<L  
construction revenue 營建收入   Hkege5{  
contract 合同   +>SRrIi  
control account 統制賬戶   1yMr~Fo  
copyright 版權   !J3UqS  
corporation 公司  
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cost 成本   ;'0=T0\  
cost accounting 成本會計   py @( <  
cost of labour 勞工成本   ?{6s58Q{  
cost of production 生產成本   &l m#  
cost of manufacture 製造成本   XRxj  W  
cost of sales 銷貨成本   ^`XCT  
cost price 成本價格   rOcg+5  
credit 貸方   rQb7?O@-  
credit note 收款通知單   \F{:5,Du)  
creditor 債權人   U\zD,<I9  
crossed check 橫線支票   dEp7{jY1O  
current account 往來活期賬戶   $=)gpPT  
current asset 流動資產   T]9m:zX9s  
current liability 流動負債  
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current profit and loss 本期損益   Jxa4hM0  
debit 借方   5Sva}9H  
debt 債務   ,6{iT,~@8  
debtor 債務人   @kxel`,$e  
deed 契據   sILSey5`  
deferred assets 遞延資產   X!>eiYK)  
deferred liabilities 遞延負債   dg_Gs>?2  
delivery 交貨   x#*QfE/E(@  
delivery expense 送貨費   sOpep  
delivery order 出貨單   SwW['c'*]B  
demand draft 即期匯票   ?6"{!s{v  
demand note 即期票據   ~Lz%.
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demurrage charge 延期費   }Wh6zT)  
deposit 存款   G^;>8 r  
deposit slip 存款單   y >+mc7n  
depreciation 折舊   %Jy
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direct cost 直接成本   Y`BRh9Sa  
direct labour 直接人工   O9"/ kmB  
director 董事   4a''Mi`u  
discount 折扣   k|xtr&1N.!  
discount on purchase 進貨折扣   oD.r`]k  
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