[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。   1M;)$m:  
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acceptance 承兌   <dYk|5AdLF  
account 賬戶   BWPYHWW}E  
accountant 會計員   >A,WXzAK}S  
accounting 會計   Wq9s[)F"Z  
accounting system 會計制度   ONGe/CEXT  
accounts payable 應付賬款   x b0
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accounts receivable 應收賬款   rbtV,Y  
accumulated profits 累積利益   xY'g7<})$  
adjusting entry ?#123;整記錄   %9D@W*Z  
adjustment ?#123;整   ^w12k2a  
administration expense 管理費用   nIi_4=Z  
advances 預付   f<;9q?0VF  
advertising expense 廣告費   `2fuV]FW  
agency 代理   Ys_YjlMIbl  
agent 代理人   R$@.{d &:w  
agreement 契約   ,?d%&3z<a  
allotments 分配數   Np-D:G   
allowance 津貼   )[K3p{4  
amalgamation 合併    (
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amortization 攤銷   .-|O"H$  
amortized cost 應攤成本   a,4g`?  
annuities 年金   2DC#P X)i  
applied cost 已分配成本   5,c`  
applied expense 已分配費用   xqtjtH9X  
applied manufacturing expense 己分配製造費用   _[phs06A  
apportioned charge 攤派費用   ;?o C=c  
appreciation 漲價   $($SQZK&  
article of association 公司章程   %xfy\of+Nk  
assessment 課稅   `?@7 KEl>  
assets 資產   O+8`.  
attorney fee 律師費   VxFy[rP  
audit 審計   $~YuS_sYg  
auditor 審計員    j%}Jl  
average 平均數   J9 =gv0
 
average cost 平均成本   g7P1]CZ}  
bad debt 壞賬   IID(mmy6 L  
balance 餘額   =z3jFaZ  
balance sheet 資產負債表   qC4-J)8Wk  
bank account 銀行賬戶   \+uqP:Ty  
bank balance 銀行結存   7xc<vl#:q7  
bank charge 銀行手續費   }gW}Vr <  
bank deposit 銀行存款   JB(;[#'~  
bank discount 銀行貼現   $;CC lzw  
bank draft 銀行匯票   bevT`D  
bank loan 銀行借款   itF+6wv~  
bank overdraft 銀行透支   _5T7A><q<  
bankers acceptance 銀行承兌   WNb$2q=  
bankruptcy 破產   cMl

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bearer 持票人   'mcJ/9)v  
beneficiary 受益人   1pb;A;F,A  
bequest 遺產   Pp/{
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bill 票據   6b/b}vl  
bill of exchange 匯票   [KH?5C  
bill of lading 提單   {Pb^Lf >  
bills discounted 貼現票據   QRlzGRueR&  
bills payable 應付票據   [j?<9  
bills receivable 應收票據   >>$|,Q-.  
board of directors 董事會   QVW6S
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bonds 債券   ^PQV3\N  
bonus 紅利   #FB>}:L{h*  
book value 賬面價值   V</T$V$  
bookkeeper 簿記員   dNQ Sbp  
bookkeeping 簿記   \Wc/kY3&  
branch office general ledger 支店往來賬戶   5 DB>zou   
broker 經紀人   ElXe=5L\#  
brought down 接前   'u[o`31.  
brought forward 接上頁   (g m^o{  
budget 預算   4c=kT@=jX  
by-product 副產品   5Mr;6 ]
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by-product sales 副產品銷售   u =kSs  
capital 股本   N >!xedw=  
capital income 資本收益   *$(CiyF!  
capital outlay 資本支出   pU]{Z(  
capital stock 股本   2NknC>9(\  
capital stock certificate 股票   X=pt}j,QrP  
carried down 移後   ;n!X% S<z*  
carried forward 移下頁  
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cash 現金   d&bc>Vt  
cash account 現金賬戶   ?
0mJBA  
cash in bank 存銀行現金   d5y2Y/QO  
cash on delivery 交貨收款   rhTk}2@h  
cash on hand 庫存現金   #`4^zU)  
cash payment 現金支付   l :Nxl  
cash purchase 現購   0NtsFPO  
cash sale 現沽   1ckw[0d  
cashier 出?#123;員   mzB#O;3=  
cashiers check 本票   eH955[fVd4  
certificate of deposit 存款單折   9'q/&uH  
certificate of indebtedness 借據   ;lH,bX~5  
certified check 保付支票   gVU\^KN]  
certified public accountant 會計師   yl<$yd0Zdu  
charges 費用    hu(K!>{  
charge for remittances 匯水手續費   M5kHD]b  
charter 營業執照   W 'a~pB1I  
chartered accountant 會計師   M3@fc,Ch  
chattles 動產   !otq
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check 支票   }8M`2HMFR  
che stub 支票存根   ]8>UII,US  
closed account 己結清賬戶   #}7m'F  
closing 結算   8ex:OTzn|  
closing entries 結賬紀錄   @Q\$dneY  
closing stock 期末存貨   UT<bv}(J  
closing the book 結賬   Gd6 ;'ZCmY  
columnar journal 多欄日記賬   DUKmwKM"k  
combination 聯合   xO<-<sRA  
commission 佣金   (l8r>V  
commodity 商品   ,XG|oo-  
common stock 普通股   Cn;H@!8<s  
company 公司  
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compensation 賠償   kqig
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compound interest 複利   ]a!; `m$  
consignee 承銷人   dU>R<jl!$  
consignment 寄銷   y2"S\%7$h  
consignor 寄銷人   fyq]M_5  
consolidated balance sheet 合併資產負債表   8+|V!q   
consolidated profit and loss account 合併損益表   tD7C7m  
consolidation 合併   <Mn7`i   
construction cost 營建成本   R^M (fC  
construction revenue 營建收入   zg Y*|{4Sl  
contract 合同   K'5sn|)  
control account 統制賬戶   O|OSE  
copyright 版權   QGv:h[b_  
corporation 公司   %r  
cost 成本   iC|6roO!jk  
cost accounting 成本會計   Ky9No"o  
cost of labour 勞工成本   
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cost of production 生產成本   aQ&8fteFR  
cost of manufacture 製造成本   PP[)h,ZL*  
cost of sales 銷貨成本   #D LT-G0  
cost price 成本價格  
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credit 貸方   9g&)6,<  
credit note 收款通知單   oj(A`[  
creditor 債權人   y)^CDe2xU  
crossed check 橫線支票   AV[PQI  
current account 往來活期賬戶   zGL<m0C  
current asset 流動資產   .A"T086  
current liability 流動負債   qe6C|W~n  
current profit and loss 本期損益   t:"=]zUU  
debit 借方   ),p
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debt 債務   o(X90X  
debtor 債務人   Y6<0%  
deed 契據   ~?`9i>3W~  
deferred assets 遞延資產   me[J\MJ;w^  
deferred liabilities 遞延負債   GkGC4*n  
delivery 交貨   )_Xxk_  
delivery expense 送貨費   IJ_'w[k  
delivery order 出貨單   =M u'+,dT  
demand draft 即期匯票   MY?O/,6  
demand note 即期票據   8A8xY446)  
demurrage charge 延期費   1f@U:<:  
deposit 存款   !: EW21m  
deposit slip 存款單   V>>) 7E:Q  
depreciation 折舊   kf
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direct cost 直接成本   M~z(a3@[V  
direct labour 直接人工   Q9eY
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director 董事   9B#)h)h(=  
discount 折扣   dW{o+9nw  
discount on purchase 進貨折扣   wwK~H  
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