[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。   ,1xX`:  
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acceptance 承兌   2~`lvx  
account 賬戶   p~(+4uA  
accountant 會計員   %:yp>nm  
accounting 會計   4:umD*d 3E  
accounting system 會計制度  
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accounts payable 應付賬款   @zu IR0Gr)  
accounts receivable 應收賬款   tX'`4!{@+  
accumulated profits 累積利益   0L->e(Vf7u  
adjusting entry ?#123;整記錄   d|I_SI 1  
adjustment ?#123;整   #&v86  
administration expense 管理費用   k2bjBAT  
advances 預付   P{T\zT  
advertising expense 廣告費   !H)$_d \uj  
agency 代理   |3LD"! rEx  
agent 代理人   Q{+*F8%8V<  
agreement 契約   '3%JhG)#  
allotments 分配數   o!6~tO=%  
allowance 津貼   -DVoO2|Dv  
amalgamation 合併   [{!K'V  
amortization 攤銷   #@pgB:~lB  
amortized cost 應攤成本   DIqM\ ><  
annuities 年金   BZJ\tPSR  
applied cost 已分配成本   -|z ]I r  
applied expense 已分配費用   fL xGaOT  
applied manufacturing expense 己分配製造費用   w!/\dqjv  
apportioned charge 攤派費用   ,=_)tX^  
appreciation 漲價   /Pbytu);ds  
article of association 公司章程   7Shau%2C  
assessment 課稅   _\/KI /  
assets 資產   GG0H3MSc  
attorney fee 律師費   <K g=?wb  
audit 審計   %rFR:w`{  
auditor 審計員   ]e t ]Vkg  
average 平均數   &7\=Jw7w  
average cost 平均成本   [Sr^CYP(  
bad debt 壞賬   bk(q8xR`  
balance 餘額   ~^{>!wU+  
balance sheet 資產負債表   k kZ2Jxvx  
bank account 銀行賬戶   }Z/[ "  
bank balance 銀行結存   RGu`Jk  
bank charge 銀行手續費   7$"A2x  
bank deposit 銀行存款   O'Mo/ u1-  
bank discount 銀行貼現   5VS};&f  
bank draft 銀行匯票   /M :7  
bank loan 銀行借款   |?cL>]t  
bank overdraft 銀行透支   GyC/39<P  
bankers acceptance 銀行承兌   'c&[kMR  
bankruptcy 破產   f:9bq}vH  
bearer 持票人   [X9T$7q#  
beneficiary 受益人   X!b+Dk  
bequest 遺產   t
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bill 票據   m&PB5s\=  
bill of exchange 匯票   "|Ke/0rGB  
bill of lading 提單   4,,
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bills discounted 貼現票據   L[s`8u<_)z  
bills payable 應付票據   R7o'V* d  
bills receivable 應收票據   ]/9@^D}&  
board of directors 董事會   QGCg~TV;  
bonds 債券   Af"p:;^z  
bonus 紅利   uGmv`R_  
book value 賬面價值   q"48U.}T  
bookkeeper 簿記員   2jVvK"C  
bookkeeping 簿記    &lCOhP#  
branch office general ledger 支店往來賬戶   pqCp>BO?O  
broker 經紀人   ~GLWhe-  
brought down 接前   8aqH;|fG}  
brought forward 接上頁   =Lh8#>T\h  
budget 預算   q90 ~)n?  
by-product 副產品   :@RX}rKG  
by-product sales 副產品銷售   9bQD"%ha=d  
capital 股本   &ggOm  
capital income 資本收益   KqL+R$??"(  
capital outlay 資本支出   zv-9z  
capital stock 股本   "X(9.6$_  
capital stock certificate 股票   >vR7l&"  
carried down 移後    | |u  
carried forward 移下頁   zH13~\  
cash 現金   Q\nIU7:bZ  
cash account 現金賬戶   [Ot<8)Jm  
cash in bank 存銀行現金   Al3*? H&  
cash on delivery 交貨收款   Z,~PW#8<&  
cash on hand 庫存現金   w)XnMyD(P  
cash payment 現金支付   zNO,vR[\  
cash purchase 現購   8U%y[2sT  
cash sale 現沽   dHkI9;  
cashier 出?#123;員   }Ip1|Gj  
cashiers check 本票   Pil_zQ4  
certificate of deposit 存款單折   :anR/  
certificate of indebtedness 借據   Kr'Yz!  
certified check 保付支票  
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certified public accountant 會計師   a)8;P7  
charges 費用   X%98k'h.y  
charge for remittances 匯水手續費   YO9ofT  
charter 營業執照   FfC\uuRe  
chartered accountant 會計師   lt("yqBu
 
chattles 動產   arc{:u.K  
check 支票   :'4",  
che stub 支票存根   ":_~(?1+  
closed account 己結清賬戶   M1q_gHA  
closing 結算   #Ibpf ,  
closing entries 結賬紀錄   <c&Nm _)  
closing stock 期末存貨   &u4;A[-R  
closing the book 結賬   uqM=/T^A  
columnar journal 多欄日記賬   Ov#G7a"  
combination 聯合   (@Kc(>(: Y  
commission 佣金   yf2P6b\  
commodity 商品   e UKl(  
common stock 普通股   ]P96-x  
company 公司   goOw.~dZ'  
compensation 賠償   #0:rBKm,  
compound interest 複利   d f j;e%H  
consignee 承銷人   fCbd]X  
consignment 寄銷   'A,)PZL9i  
consignor 寄銷人   XFv^jSF  
consolidated balance sheet 合併資產負債表   I uC7Hx`z  
consolidated profit and loss account 合併損益表   z~th{4#E;  
consolidation 合併   j6E|j>@u  
construction cost 營建成本   G+t=+T2m  
construction revenue 營建收入   P}"T3u\N  
contract 合同   P @~)9W  
control account 統制賬戶   K8W99:v  
copyright 版權   PDS?>Jg(  
corporation 公司   T7^?j :kJ/  
cost 成本   )S`=
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cost accounting 成本會計   X2E=2tXl`7  
cost of labour 勞工成本   O Cnra  
cost of production 生產成本   B%WkM\\!^  
cost of manufacture 製造成本   WIN3*z7oW  
cost of sales 銷貨成本   0$_WIk  
cost price 成本價格   !ou;yE&<,  
credit 貸方   c=D~hzN  
credit note 收款通知單   l(HxZlHr  
creditor 債權人   ')TS'p,n  
crossed check 橫線支票   Wjli(sT#-  
current account 往來活期賬戶   AYAbq}'Yt  
current asset 流動資產   NFPWh3),f  
current liability 流動負債   ZA\;9M=  
current profit and loss 本期損益   M6j~`KSE  
debit 借方   m:c0S8#:  
debt 債務   w3&L 6|,  
debtor 債務人   7u:QT2=&  
deed 契據   =&)R2pLs*  
deferred assets 遞延資產   y@<&A~Cl^  
deferred liabilities 遞延負債   abp\Ih^b  
delivery 交貨   T_d)1m fl  
delivery expense 送貨費   +$F,!rV-s  
delivery order 出貨單   o+Mc%O Z  
demand draft 即期匯票   gfKv$~  
demand note 即期票據   j@{B 8  
demurrage charge 延期費   !;Ke#E_d  
deposit 存款   aMGyV"6(-6  
deposit slip 存款單   r^{Bw1+  
depreciation 折舊   viJP
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direct cost 直接成本   P-DW@drxF  
direct labour 直接人工   ?
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director 董事   Pj_*,L`mZ  
discount 折扣   5}b)W>3@`  
discount on purchase 進貨折扣   D^}2ilk!  
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