[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。   :Osw4u]JXd  
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acceptance 承兌   }A@op+0E  
account 賬戶   q'r(#,B<3  
accountant 會計員   nW1Obu8x|  
accounting 會計   $]eU'!
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accounting system 會計制度   j<+QGd%  
accounts payable 應付賬款   sC ,[CN:b  
accounts receivable 應收賬款   ]Puu: IG  
accumulated profits 累積利益   @=@7U u-  
adjusting entry ?#123;整記錄   n)]]g3y2  
adjustment ?#123;整   ~N{ 7  
administration expense 管理費用   oqu; D'8  
advances 預付   ~j}7Fre  
advertising expense 廣告費    U/v }4b  
agency 代理   yk1.fxik'  
agent 代理人   MfzSoxCb  
agreement 契約   /yRP>CX~  
allotments 分配數   ANuIPF4NxP  
allowance 津貼   O3Jp:.
ps  
amalgamation 合併   |3tq
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amortization 攤銷   /%W&zd
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amortized cost 應攤成本   2"Oj* ;  
annuities 年金   LQy`,-&  
applied cost 已分配成本   p#['CqP8  
applied expense 已分配費用   R*m=V{iu`  
applied manufacturing expense 己分配製造費用   .Y;ljQ  
apportioned charge 攤派費用   +k@$C,A  
appreciation 漲價   aZK%?c  
article of association 公司章程   GR@jn]50  
assessment 課稅   @.JhL[f  
assets 資產   !3]}3jZ.  
attorney fee 律師費   |7 .WP;1  
audit 審計   Yo`#G-]  
auditor 審計員   xx^7  
average 平均數   J|vriI;  
average cost 平均成本   zq(R!a6  
bad debt 壞賬   B]):$#{Rxl  
balance 餘額   -ti nL(?3  
balance sheet 資產負債表   aTJs.y-I~  
bank account 銀行賬戶   LP_w6fjT  
bank balance 銀行結存   }E?{M~"<  
bank charge 銀行手續費   Fu@2gd  
bank deposit 銀行存款   $@H]0<3,  
bank discount 銀行貼現   Ni"M.O);t  
bank draft 銀行匯票   37j-FLbW  
bank loan 銀行借款   $kc*~V~
 
bank overdraft 銀行透支   =&kd|o/i  
bankers acceptance 銀行承兌   F( ?A7  
bankruptcy 破產   %XIPPEHU  
bearer 持票人   gpo+-NnG  
beneficiary 受益人   pf_(?\oz>  
bequest 遺產   .i^aYbB$X  
bill 票據   5.1 c#rL  
bill of exchange 匯票   \YV`M3O  
bill of lading 提單   Rh%c<</`0s  
bills discounted 貼現票據   XeGtge/}T  
bills payable 應付票據   h]|E,!H  
bills receivable 應收票據   Re`'dde=  
board of directors 董事會   !G`
7T  
bonds 債券   "mBX$t'gb  
bonus 紅利   JIw=Bs  
book value 賬面價值   JYE[ 1M  
bookkeeper 簿記員   =3~u.iq$  
bookkeeping 簿記   jHP6d =  
branch office general ledger 支店往來賬戶   zOV.cI6fZz  
broker 經紀人   d&z^u.SY  
brought down 接前   0vu$d xb[  
brought forward 接上頁   wOhiC$E46  
budget 預算   bV'^0(Zv  
by-product 副產品   t%xD epFQ  
by-product sales 副產品銷售   rD7L==Ld  
capital 股本   5*Wo
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capital income 資本收益   Wmm'j&hI  
capital outlay 資本支出   yXuc<m  
capital stock 股本   `V(zz  
capital stock certificate 股票   y@\R$`0J  
carried down 移後   Rds_Cd C  
carried forward 移下頁   a{oG[e   
cash 現金   ;QRnZqSv  
cash account 現金賬戶   g~>g])  
cash in bank 存銀行現金   Qxw?D4/Y  
cash on delivery 交貨收款   yA74Rxl*6  
cash on hand 庫存現金   X4- _l$j  
cash payment 現金支付   +lK?)77f  
cash purchase 現購   j,HUk,e^&  
cash sale 現沽   ]\fXy?2  
cashier 出?#123;員   BqF%2{  
cashiers check 本票   V l, V  
certificate of deposit 存款單折   sYt\3/yL'  
certificate of indebtedness 借據   &}YJ"o[I  
certified check 保付支票   9>@@W#TK~  
certified public accountant 會計師   E{Gkq:  
charges 費用   f&z@J,_=  
charge for remittances 匯水手續費   aGl
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charter 營業執照   "ggViIOw&  
chartered accountant 會計師   c^4^z"Mo`  
chattles 動產   r)9&'m.:  
check 支票   5 1,RbADB  
che stub 支票存根   \.@fAgv  
closed account 己結清賬戶   IvW%n(a8^  
closing 結算   `cz%(Ry,  
closing entries 結賬紀錄   `PV+.V}  
closing stock 期末存貨   m!Iax]D{  
closing the book 結賬   u]D>O$_ s  
columnar journal 多欄日記賬   

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combination 聯合   lur$?_gt  
commission 佣金   hkK+BmMj\  
commodity 商品   ?u*gKI  
common stock 普通股   PYOU=R%o`8  
company 公司   u$3wdZ2&m  
compensation 賠償   2jMV6S9  
compound interest 複利   FuA8vTV{  
consignee 承銷人   }I1A4=d  
consignment 寄銷   {*X8!P7C  
consignor 寄銷人   x_C#ALq9  
consolidated balance sheet 合併資產負債表   u{H'evv0O  
consolidated profit and loss account 合併損益表   vf|lF9@U  
consolidation 合併   ^KKU@ab9  
construction cost 營建成本   ,wI$O8"!j  
construction revenue 營建收入   1l8kuwH  
contract 合同   %lr<;   
control account 統制賬戶   BW`)q/  
copyright 版權   -T s8y  
corporation 公司   M-K.[}}-d  
cost 成本   Bi!j re  
cost accounting 成本會計   86]})H  
cost of labour 勞工成本   VcLB0T7m\  
cost of production 生產成本   r35'U#VMk?  
cost of manufacture 製造成本   %XpYiW#AK  
cost of sales 銷貨成本   /~4wM#Y
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cost price 成本價格   &WqKsH$  
credit 貸方   7]i=eD8  
credit note 收款通知單   ))pp{X2m  
creditor 債權人   +[=yLE#P%  
crossed check 橫線支票   r]C`#  
current account 往來活期賬戶   ?|&plf|  
current asset 流動資產   \Mujx3Fmvx  
current liability 流動負債   Ab"mX0n  
current profit and loss 本期損益   Z[(V0/[]  
debit 借方   !hBzT7CO  
debt 債務   fnZaIV=H  
debtor 債務人   A7/ R5p  
deed 契據   }G:5P3f  
deferred assets 遞延資產   U%Igj:%?;`  
deferred liabilities 遞延負債   k Xs&k8  
delivery 交貨   .^?^QH3  
delivery expense 送貨費   Ws+
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delivery order 出貨單   K*ZH<@o4  
demand draft 即期匯票   BUuU#e5  
demand note 即期票據   r N"P IH  
demurrage charge 延期費   ;[)t*yAh  
deposit 存款   !A.Kb74  
deposit slip 存款單   H%K,2/Nj  
depreciation 折舊   zF&>1y.$  
direct cost 直接成本   vYYLn9}5  
direct labour 直接人工   6Y#V;/gK!5  
director 董事  
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discount 折扣   33R_JM{  
discount on purchase 進貨折扣   D92#&,KD  
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