[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。   C'G /AU  
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acceptance 承兌   NYt&@Z}]  
account 賬戶   j@=%_^:i  
accountant 會計員   XQ#;Zs/l  
accounting 會計   Z.c'Hs+;  
accounting system 會計制度   d.3E[AJa(  
accounts payable 應付賬款   ^tqzq0  
accounts receivable 應收賬款   lyIl-!|
 
accumulated profits 累積利益   b v G/|U  
adjusting entry ?#123;整記錄   O80<Z#%j`  
adjustment ?#123;整   <S\jpB  
administration expense 管理費用   +Um( h-;  
advances 預付   56
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advertising expense 廣告費   [V^WGW2oY  
agency 代理   SlgN&{Bk  
agent 代理人   bT\1>  
agreement 契約   6TYY UM"&  
allotments 分配數   _7<FOOM%8y  
allowance 津貼   +GG9^:<yr  
amalgamation 合併   LE&RY[  
amortization 攤銷   ={_C&57N1  
amortized cost 應攤成本   u0 P|0\  
annuities 年金   ATJWO1CtB  
applied cost 已分配成本   %WSo b@f8  
applied expense 已分配費用   MPCBT!o 4Z  
applied manufacturing expense 己分配製造費用   0f~C#/[t7  
apportioned charge 攤派費用   ,
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appreciation 漲價   u_hD}V^x4  
article of association 公司章程   uvMy^_}L  
assessment 課稅   lAi6sPG)0  
assets 資產   g@rb  
attorney fee 律師費   QU4h8}$  
audit 審計   5}:-h>  
auditor 審計員   {`J)j6;  
average 平均數   yQU_>_!n  
average cost 平均成本   vo` 2\R.  
bad debt 壞賬   >, TUZ  
balance 餘額   S-Wzou r,  
balance sheet 資產負債表   {,3>"  
bank account 銀行賬戶   -
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bank balance 銀行結存   .}&`TU  
bank charge 銀行手續費   OPwtV9%  
bank deposit 銀行存款   AZ0;3<FfLp  
bank discount 銀行貼現   *$yR*}A  
bank draft 銀行匯票   ?: N@!jeJ  
bank loan 銀行借款   <L`KzaA  
bank overdraft 銀行透支   4y)P
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bankers acceptance 銀行承兌   BZ:H`M`n  
bankruptcy 破產   ->sm+H-*  
bearer 持票人   .>CPRVuVI  
beneficiary 受益人   lH-/L(h2  
bequest 遺產   M*!agh  
bill 票據   YX=a#%vrl  
bill of exchange 匯票   qo p^;~  
bill of lading 提單   lH#u  
bills discounted 貼現票據   V`X2>-Ex  
bills payable 應付票據   0>C T=(A  
bills receivable 應收票據   M%Ji0v38  
board of directors 董事會   ^.KwcXr  
bonds 債券   g>Y|9Y  
bonus 紅利   y603$Cv  
book value 賬面價值   IHe/xQ@  
bookkeeper 簿記員   Q
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bookkeeping 簿記  
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branch office general ledger 支店往來賬戶   U [S aY0Z  
broker 經紀人   J]v%q,"  
brought down 接前   '{E@*T/<.  
brought forward 接上頁   XaCX!Lr,  
budget 預算   i'4B3  
by-product 副產品   QOjqQfmM;  
by-product sales 副產品銷售   9bP^`\K[N  
capital 股本   L0*nm.1X  
capital income 資本收益   Px$/ _`H  
capital outlay 資本支出   ]4~lYuI4  
capital stock 股本   qm./|#m>  
capital stock certificate 股票   }'"
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carried down 移後   eb.O#Y  
carried forward 移下頁   t?q@H8  
cash 現金   s}j{#xT  
cash account 現金賬戶   y<HO:kZ8`  
cash in bank 存銀行現金   Du`JaJI  
cash on delivery 交貨收款   #z&&M"*a|  
cash on hand 庫存現金   /s? r`'j[  
cash payment 現金支付   ?!9)q.b W  
cash purchase 現購   sp#p8@Cj  
cash sale 現沽   C 'v+f=  
cashier 出?#123;員   ;gBRCZ
 
cashiers check 本票   eCN })An  
certificate of deposit 存款單折   }2<r,  
certificate of indebtedness 借據   L$9.8W  
certified check 保付支票   OZx W?wnd  
certified public accountant 會計師   4#ug]X4Y')  
charges 費用   whpfJNz  
charge for remittances 匯水手續費   xgpi-l  
charter 營業執照   >=RmGS  
chartered accountant 會計師   R<[qGt|L  
chattles 動產   fG}tMSI  
check 支票   &=#[(vl  
che stub 支票存根   %ZNI:Uh  
closed account 己結清賬戶   3AQZRul  
closing 結算   S'A> 2>  
closing entries 結賬紀錄   #bMuvaP~  
closing stock 期末存貨   fIj|4a+  
closing the book 結賬   *RXbc~ H  
columnar journal 多欄日記賬   lL{5SH<Q  
combination 聯合   f #?fxUH~  
commission 佣金   My<snmr2d  
commodity 商品   WKT4D}{1  
common stock 普通股   o=21|z  
company 公司   MZlk0o 2  
compensation 賠償   T?
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compound interest 複利   k%D+Y(WGz8  
consignee 承銷人   ux_Mr
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consignment 寄銷   gUxP>hB  
consignor 寄銷人   "ul {d(K3  
consolidated balance sheet 合併資產負債表   dE:+k/  
consolidated profit and loss account 合併損益表   7bk%mQk  
consolidation 合併   }D7I3]2>  
construction cost 營建成本   jgbLN/_{  
construction revenue 營建收入   _{r=.W+w  
contract 合同   (@t(?Js  
control account 統制賬戶   zoOaVV&1  
copyright 版權   WpF2)R}G=  
corporation 公司   /x5rf  
cost 成本   >iD )eB  
cost accounting 成本會計   kBYNf =  
cost of labour 勞工成本   UG2nX3?  
cost of production 生產成本   T(e!_VY|m  
cost of manufacture 製造成本   nx8a$vI-TY  
cost of sales 銷貨成本   {.QEc0-  
cost price 成本價格   s0DGC  
credit 貸方   4T!+D  
credit note 收款通知單   T-5nB>)  
creditor 債權人   " Jt.lL ]5  
crossed check 橫線支票   ]T;EdK-  
current account 往來活期賬戶   "kMguK}c  
current asset 流動資產   TYJ:!  
current liability 流動負債   89\n;5'f4  
current profit and loss 本期損益   !R1.7}O  
debit 借方   enp)-nS0  
debt 債務   eU<]o< \Qo  
debtor 債務人   c3:,Ab|  
deed 契據   fRtUvC-#H  
deferred assets 遞延資產   4F {)i  
deferred liabilities 遞延負債   LUC4=kk4  
delivery 交貨   -TM0]{  
delivery expense 送貨費   uoHNn7W  
delivery order 出貨單   %kB8'a3  
demand draft 即期匯票   \RvvHty-V  
demand note 即期票據   J.ck~;3  
demurrage charge 延期費   t%'Z<DmG+  
deposit 存款   F8;dKyT?q  
deposit slip 存款單   u>TZt]h8  
depreciation 折舊   4$*%gL;f^  
direct cost 直接成本   $% 1vW=d  
direct labour 直接人工    ))&;}2{  
director 董事   |lJX 3  
discount 折扣   yto,>Utzg  
discount on purchase 進貨折扣   ,`gl&iB  
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