[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。   >dKK [E/[d  
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acceptance 承兌   h/~:}Bof  
account 賬戶   n,sf$9"  
accountant 會計員   "<o[X
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accounting 會計   SY\ UuZ  
accounting system 會計制度   (ii6w d<*  
accounts payable 應付賬款   S\fEV"  
accounts receivable 應收賬款   HUqG)t*c1  
accumulated profits 累積利益   Vp8t8X1`  
adjusting entry ?#123;整記錄   @P=St\;VP  
adjustment ?#123;整   q-s! hiK  
administration expense 管理費用   Q#C;4)e  
advances 預付   fxfzi{}uj  
advertising expense 廣告費   C yg e  
agency 代理   L%](C  
agent 代理人   @3`:aWda  
agreement 契約   lv -z[  
allotments 分配數   3TUW+#[Gu  
allowance 津貼   *Q2;bmIc  
amalgamation 合併   p@epl|IZp  
amortization 攤銷   EvZ;i^.8LS  
amortized cost 應攤成本   s ^NO(  
annuities 年金   [ZwZGAP  
applied cost 已分配成本   is=sV:j:  
applied expense 已分配費用   5G.Fi21 b  
applied manufacturing expense 己分配製造費用   F) w. q  
apportioned charge 攤派費用   
.G}E  
appreciation 漲價   *M5: \+  
article of association 公司章程   gcYx-gA}  
assessment 課稅   hUirvDvX  
assets 資產   UeWEncN(  
attorney fee 律師費   iku8T*&uc  
audit 審計   }e3M5LI1L  
auditor 審計員   ~wnTl[:  
average 平均數   B;9"=0  
average cost 平均成本   o(xRq;i  
bad debt 壞賬   %bI(  
balance 餘額   .
qVz rS  
balance sheet 資產負債表   ;t!n%SnK9!  
bank account 銀行賬戶   (]7*Kq  
bank balance 銀行結存   Y" 9 o  
bank charge 銀行手續費   ?DcRD)X  
bank deposit 銀行存款   Enee
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bank discount 銀行貼現   5,=Yi$x  
bank draft 銀行匯票   [?3*/*V  
bank loan 銀行借款   >cwyb9;!kK  
bank overdraft 銀行透支   }* iag\  
bankers acceptance 銀行承兌   QS2J271E}  
bankruptcy 破產   =PHl|^  
bearer 持票人   /64jO?mp  
beneficiary 受益人   R'a%_sACj>  
bequest 遺產   "=4`RM  
bill 票據   [vki^M5i|Z  
bill of exchange 匯票   u#5/s8  
bill of lading 提單   Z=%+U _,  
bills discounted 貼現票據   d q=>-^o  
bills payable 應付票據   _'&N0
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bills receivable 應收票據   gyH'92
ck  
board of directors 董事會   U$a Eby.  
bonds 債券   $iQ>c 6  
bonus 紅利   8+vZ9!7  
book value 賬面價值   ]D^dQ%{  
bookkeeper 簿記員   y e!Bfz>  
bookkeeping 簿記   ={' "ATX(U  
branch office general ledger 支店往來賬戶   E_&Hje|J_[  
broker 經紀人   h}xUZ:  
brought down 接前   7t-j2 n`<  
brought forward 接上頁   cT{iMgdI?  
budget 預算   .4={K)kz|F  
by-product 副產品   'G 6TSl  
by-product sales 副產品銷售   70_T;K6  
capital 股本   Rf@D]+v  
capital income 資本收益   $mm =$.  
capital outlay 資本支出   C%d 4ItB >  
capital stock 股本   -oq!zi4:  
capital stock certificate 股票   R_h(Z{d  
carried down 移後   k hT&[!J{>  
carried forward 移下頁   P# 2&?.d\  
cash 現金   g!n1]- 1  
cash account 現金賬戶   Rde _I`Ru  
cash in bank 存銀行現金   BmYU#h  
cash on delivery 交貨收款   ;ak3@Uee  
cash on hand 庫存現金   bHlG(1uf  
cash payment 現金支付    oR}ir  
cash purchase 現購   "?,3O2t  
cash sale 現沽   -Nmf}`_  
cashier 出?#123;員   Hxr2Q]c?u  
cashiers check 本票   I V
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certificate of deposit 存款單折   ':#?YQ}2  
certificate of indebtedness 借據   47I:o9E  
certified check 保付支票   7'FDI`e[  
certified public accountant 會計師   vl$! To9R"  
charges 費用   1_:1cF{w  
charge for remittances 匯水手續費   H
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charter 營業執照   &QE^i%6>\  
chartered accountant 會計師   FW7+!A&F  
chattles 動產   OXDlwbwL  
check 支票   Gb61X6  
che stub 支票存根   jIE>t5 fy  
closed account 己結清賬戶   BEvSX|M>x  
closing 結算   A{h hnrr8  
closing entries 結賬紀錄   V5rnI\:7  
closing stock 期末存貨   (PGmA>BT  
closing the book 結賬   $n `Zvl2  
columnar journal 多欄日記賬   nzy =0Ox[  
combination 聯合   $}oQ=+c5  
commission 佣金   L5T)_iQ5  
commodity 商品   [e)81yZG>  
common stock 普通股   Y^LFJB|
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company 公司   AX**q$'R  
compensation 賠償   ..FUg"sSO  
compound interest 複利   iM2 EEC  
consignee 承銷人   .Q"3[  
consignment 寄銷   5!#"
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consignor 寄銷人   u#p1W|\4  
consolidated balance sheet 合併資產負債表   ,- ]2s_  
consolidated profit and loss account 合併損益表   OfTcF_%  
consolidation 合併   N-^\X3X  
construction cost 營建成本   q`1t*<sk  
construction revenue 營建收入   q^sMJ  
contract 合同   a2/r$Tgm  
control account 統制賬戶   UEo,:zeN[  
copyright 版權   mXc/sh")X  
corporation 公司   )I]E%ut{4,  
cost 成本   wdBytH6r.  
cost accounting 成本會計   @usQ*k  
cost of labour 勞工成本   !Go(8`>  
cost of production 生產成本   Qm`f5
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cost of manufacture 製造成本   ?Z4&j'z<  
cost of sales 銷貨成本   p8s2#+/  
cost price 成本價格   =@pm-rI|-  
credit 貸方   t)XV'J  
credit note 收款通知單   L:Wy- Z  
creditor 債權人   ^S ,E"Q  
crossed check 橫線支票   SNvK8,"g  
current account 往來活期賬戶   ?]fBds=  
current asset 流動資產   -Qnnzp$]  
current liability 流動負債   QX%m4K/a  
current profit and loss 本期損益   b]RCe^E1  
debit 借方   x(}tr27o  
debt 債務   @mP@~  
debtor 債務人   q,nj|9
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deed 契據   'IfM~9'D  
deferred assets 遞延資產   eE7Rd>  
deferred liabilities 遞延負債   K'?ab 0  
delivery 交貨   bDUGzezP<  
delivery expense 送貨費   FGwz5@|E  
delivery order 出貨單   KH pxWq  
demand draft 即期匯票   fS#/-wugOB  
demand note 即期票據   w41#?VC/  
demurrage charge 延期費   tHoFnPd\|  
deposit 存款   F!]UaEmV  
deposit slip 存款單   ]?``*{Zqy  
depreciation 折舊   l^$:R~gS  
direct cost 直接成本   *\VQ%_wg  
direct labour 直接人工   "6Dz~5  
director 董事   fvit+  
discount 折扣   w-/bLg[L?$  
discount on purchase 進貨折扣   8.-PQ  
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