[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。   v\(m"|4(i  
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acceptance 承兌   IXvz&4VD  
account 賬戶   A;-z#R#V5  
accountant 會計員   Q\#{2!I  
accounting 會計   #A9_A%_.h  
accounting system 會計制度   QYfAf3te  
accounts payable 應付賬款   $;uWj|  
accounts receivable 應收賬款   }<ONxg6Kb  
accumulated profits 累積利益   qzt2j\v  
adjusting entry ?#123;整記錄   _~ZQ b  
adjustment ?#123;整   VnSj:LUD  
administration expense 管理費用   P
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advances 預付   ]Wd `GI  
advertising expense 廣告費   7Sz'vyiz  
agency 代理   %C`'>,t>  
agent 代理人   YD46Z~$  
agreement 契約   L\Fu']l  
allotments 分配數   Fy@#r+PgWp  
allowance 津貼   s i"`  
amalgamation 合併   x)VIA]  
amortization 攤銷   bI]UO)  
amortized cost 應攤成本   B_"OA3d_  
annuities 年金   Dg>'5`&  
applied cost 已分配成本   ^UvK~5tBV  
applied expense 已分配費用   TdP{{&'9  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   c > mu)('U  
appreciation 漲價   sb|3|J6=  
article of association 公司章程   5<O61Lgx  
assessment 課稅   x1:Pj  
assets 資產   u@bOEcxK  
attorney fee 律師費   #i+P(xV  
audit 審計   c
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auditor 審計員   X}j'L&{F@  
average 平均數   n`m_S
 
average cost 平均成本   3 W-NS~y  
bad debt 壞賬   X4}`>  
balance 餘額   tC?Aso  
balance sheet 資產負債表   LPapD@Z  
bank account 銀行賬戶   W?^8/1U  
bank balance 銀行結存   >2lAy:B5  
bank charge 銀行手續費   )-.Cne;n  
bank deposit 銀行存款   *{.&R9#7U'  
bank discount 銀行貼現   nI*
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bank draft 銀行匯票   zY+t,2z  
bank loan 銀行借款   i|c`M/) h:  
bank overdraft 銀行透支   DO1 JPeIi  
bankers acceptance 銀行承兌   hnsa)@  
bankruptcy 破產   7"n)/;la  
bearer 持票人   *>GIk`!wM  
beneficiary 受益人   \za5:?[xB  
bequest 遺產   S< EB&P  
bill 票據   fXu~69_  
bill of exchange 匯票   ?)?IZ Qj  
bill of lading 提單   ^p"4)6p-W  
bills discounted 貼現票據   /OhaERv  
bills payable 應付票據   ''(fH$pY  
bills receivable 應收票據   ?GUz?'d  
board of directors 董事會   +q #Xy0u  
bonds 債券   }_a+X  
bonus 紅利   Q(=Vk~v  
book value 賬面價值   V#gF*]q  
bookkeeper 簿記員   ~mXZfG/D  
bookkeeping 簿記   Sv7>IVC?@  
branch office general ledger 支店往來賬戶   /$FXg;h9$  
broker 經紀人   ZL-uwI!`D  
brought down 接前   POqRHuFq  
brought forward 接上頁   %A)-m 69  
budget 預算   ?AV&@EX2C  
by-product 副產品   jh 7p62R  
by-product sales 副產品銷售   O
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capital 股本   _.d}lK3$2  
capital income 資本收益   Gd30Be2gd  
capital outlay 資本支出   ><;l:RGK|  
capital stock 股本   3x"@**(Q  
capital stock certificate 股票   di3 B=A>3  
carried down 移後   |D;_:x9
 
carried forward 移下頁   1z})mfsh  
cash 現金   *? K4!q'  
cash account 現金賬戶   Y )u_nn'[  
cash in bank 存銀行現金   )(h&Q? Ar  
cash on delivery 交貨收款   ^% n124
 
cash on hand 庫存現金   v p\PYg;x  
cash payment 現金支付   #&^ZQs<  
cash purchase 現購   <a8#0ojm  
cash sale 現沽   2Vz'n@g=  
cashier 出?#123;員   S|K|rDr0n  
cashiers check 本票   ";wyNpb(  
certificate of deposit 存款單折   S2J#b"Y  
certificate of indebtedness 借據   do:QH.q8)  
certified check 保付支票   "n{9- VEmN  
certified public accountant 會計師   4R&*&GZ#  
charges 費用   to99_2  
charge for remittances 匯水手續費   tWpl`HH  
charter 營業執照   f tYR,!&  
chartered accountant 會計師   o"'iXUJ  
chattles 動產   PHQ{-b?4t  
check 支票   Xtci0eS#V  
che stub 支票存根   {E!$ xY8  
closed account 己結清賬戶   xGKfej9  
closing 結算   >Hdjsu5{N  
closing entries 結賬紀錄   9 '2=  
closing stock 期末存貨   tO?21?AD D  
closing the book 結賬   reJ"r<2  
columnar journal 多欄日記賬   #V<`U:.  
combination 聯合   /a@ kS  
commission 佣金   7d3'CQQ4  
commodity 商品   d32@M~vD  
common stock 普通股   sW;7m[o  
company 公司   0Vf)Rw1%I  
compensation 賠償   Px'R`1^  
compound interest 複利   $Llta,ULE  
consignee 承銷人   60`+9(^  
consignment 寄銷   WI,40&<  
consignor 寄銷人   FQ+8J7  
consolidated balance sheet 合併資產負債表   VVs{l\$=ZV  
consolidated profit and loss account 合併損益表   i4h

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consolidation 合併   OZ
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construction cost 營建成本   N g58/}z O  
construction revenue 營建收入   6dF $?I&  
contract 合同   0r1g$ mKb  
control account 統制賬戶   fk+1#7{  
copyright 版權   ;xL67e%?  
corporation 公司   $np=eT)  
cost 成本   3f_i1|>)'  
cost accounting 成本會計   ]}'^`  
cost of labour 勞工成本   aw1P5aPmX  
cost of production 生產成本   v#zPH5xo  
cost of manufacture 製造成本   F#6cF=};@  
cost of sales 銷貨成本   ;U |NmC+  
cost price 成本價格   rxQ<4  
credit 貸方   i#k-)N _$  
credit note 收款通知單   . =&Jo9  
creditor 債權人   e{5,'(1]  
crossed check 橫線支票   mn.`qfMh  
current account 往來活期賬戶   !;i*\ a  
current asset 流動資產   }xqXd
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current liability 流動負債   F@9Y\. ,  
current profit and loss 本期損益   ]5N zK=2{  
debit 借方   +i+tp8T+7  
debt 債務   PCtkjd  
debtor 債務人   q&Q/?g>f  
deed 契據   |B eA
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deferred assets 遞延資產   8zAg;b[  
deferred liabilities 遞延負債   VQ2Fnb4  
delivery 交貨   t')h{2&&!2  
delivery expense 送貨費   N*f^Z#B]  
delivery order 出貨單   TaOOq}8c#  
demand draft 即期匯票   i!L;? `F{  
demand note 即期票據   .?f:Nb.O  
demurrage charge 延期費   YX_vv!-]  
deposit 存款   QskUdzQ=  
deposit slip 存款單   3x![8 x  
depreciation 折舊   `0?^[;[u[  
direct cost 直接成本   IdF$Ml#[h  
direct labour 直接人工   8hZwQ[hr  
director 董事   ^PC\E}  
discount 折扣   7gm:ZS   
discount on purchase 進貨折扣   >{QdMn  
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