[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。   k]R O=/ ?M  
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acceptance 承兌    >%#J8  
account 賬戶   oVl:./(IB  
accountant 會計員   `E!t,*(*E  
accounting 會計   w$Dp m.0(  
accounting system 會計制度   .4_~ku  
accounts payable 應付賬款   VrF]X#\)  
accounts receivable 應收賬款   O(&EnNm[2  
accumulated profits 累積利益   qf)
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adjusting entry ?#123;整記錄   7:x.08  
adjustment ?#123;整   O;H/15j:sK  
administration expense 管理費用   .]r[0U  
advances 預付   fD,#z&  
advertising expense 廣告費   {y<_S]0  
agency 代理   Qx.E+n\  
agent 代理人   >#!n"i;  
agreement 契約   m?[F)<~a  
allotments 分配數   _$cQAH0 E  
allowance 津貼   >^<qke  
amalgamation 合併   Cc!n
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amortization 攤銷   vf5[x!4  
amortized cost 應攤成本   /^4)V8D_S  
annuities 年金   )x(
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applied cost 已分配成本   T+sO(;  
applied expense 已分配費用   diTzolY7  
applied manufacturing expense 己分配製造費用    U,Z(h  
apportioned charge 攤派費用   SvI  
appreciation 漲價   F!fxA#  
article of association 公司章程   oWXvkDN   
assessment 課稅   s?0r\cc|:  
assets 資產   xg3G  
attorney fee 律師費   {tWfLfzU  
audit 審計   D;Az>]>q  
auditor 審計員   .@B\&U7  
average 平均數   y99G3t  
average cost 平均成本   !*CL>}-,  
bad debt 壞賬   vKaX,)P;?  
balance 餘額   X-n'?=  
balance sheet 資產負債表   YjHGdacs  
bank account 銀行賬戶   Yq1 ~"he8  
bank balance 銀行結存   M.|hnGXN  
bank charge 銀行手續費   E "V|Plf c  
bank deposit 銀行存款   H2k>E}`  
bank discount 銀行貼現   J3q}DDnEo  
bank draft 銀行匯票   T \0e8"iZ  
bank loan 銀行借款   N4HnW0  
bank overdraft 銀行透支   (5Cm+Sy  
bankers acceptance 銀行承兌   jq}5(*k
 
bankruptcy 破產   `0.5aa  
bearer 持票人   A;2?!i#f  
beneficiary 受益人   @<alWBS  
bequest 遺產   Nk^#Sa?  
bill 票據   8(g:i#~  
bill of exchange 匯票   n'M}6XUw  
bill of lading 提單   *d,SI[c%e  
bills discounted 貼現票據   ^[qmELW#7  
bills payable 應付票據   0|4XV{\qT$  
bills receivable 應收票據   $9hOWti  
board of directors 董事會   :T'"%_d5  
bonds 債券   j\Q_NevV  
bonus 紅利   ,Zs-<e"  
book value 賬面價值   rJ<v1Yb  
bookkeeper 簿記員   B}*xrPj  
bookkeeping 簿記   4;&(  
branch office general ledger 支店往來賬戶   bNc=}^  
broker 經紀人   OFDPtJwV  
brought down 接前   Bd\p!f<  
brought forward 接上頁   d]a*)m&  
budget 預算   pLk?<y  
by-product 副產品   q$H'u[KQ06  
by-product sales 副產品銷售   #kV=;(lq  
capital 股本   \W*ouH  
capital income 資本收益   Jh }3AoD  
capital outlay 資本支出   eqjl$QWPJS  
capital stock 股本   {){i ONd  
capital stock certificate 股票   eOLS  
carried down 移後   }0f[x ?V  
carried forward 移下頁   .;$/nz6vk  
cash 現金   fv`%w  
cash account 現金賬戶   ^iTjr$hQ;  
cash in bank 存銀行現金   r0S"}<8O  
cash on delivery 交貨收款   G]5'U"cj3  
cash on hand 庫存現金   8 Z#)Xb4  
cash payment 現金支付   ^
*R rx  
cash purchase 現購   Zx`h
utCv  
cash sale 現沽   BH%eu 7`t  
cashier 出?#123;員   8HTV"60hTs  
cashiers check 本票   nc l-VN  
certificate of deposit 存款單折   5N ' QG<jE  
certificate of indebtedness 借據   odj|"ZK  
certified check 保付支票   rY($+O@a<  
certified public accountant 會計師   `Jz"rh-M  
charges 費用   =DF7l<&km  
charge for remittances 匯水手續費   )!M:=}."  
charter 營業執照   Q=w\)qJ  
chartered accountant 會計師   /<y-pFTg  
chattles 動產   @gs Kb*,  
check 支票   7G2TTa  
che stub 支票存根   7?cZ9^z`w  
closed account 己結清賬戶   RCgs3JIE+2  
closing 結算   WKmG
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closing entries 結賬紀錄   RQ|!?\a=  
closing stock 期末存貨   3QGg;
  
closing the book 結賬   yjN|PqtSV  
columnar journal 多欄日記賬   \!s0VEE  
combination 聯合   t5e%"}>7H  
commission 佣金   OGh bHa  
commodity 商品   .cle^P  
common stock 普通股   JNk ]$ xz  
company 公司   B4&x?-0
ZC  
compensation 賠償   &.Yh_  
compound interest 複利   K3 "co1]u  
consignee 承銷人   1LcQ*d  
consignment 寄銷   %'t~+_  
consignor 寄銷人   :^?ZVi59j  
consolidated balance sheet 合併資產負債表   SAXjB;VH6  
consolidated profit and loss account 合併損益表   rWSw1(sAA  
consolidation 合併   8[}MXMRdb  
construction cost 營建成本   KqaeRs.u  
construction revenue 營建收入   5/Swn9vwl  
contract 合同   l=bB,7gL  
control account 統制賬戶   Fc42TH p  
copyright 版權   o
REZ^pE@  
corporation 公司   -Z]?v
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cost 成本   m.S@ e8kS  
cost accounting 成本會計   1<fEz  
cost of labour 勞工成本   I)DLnnQQ  
cost of production 生產成本   &~^"yo#b  
cost of manufacture 製造成本   a<c %Xy/  
cost of sales 銷貨成本   m5f/vb4l  
cost price 成本價格   ugucq},[  
credit 貸方   K3'`!Ka*  
credit note 收款通知單   _vvnxG!x&  
creditor 債權人   !^G+@~U  
crossed check 橫線支票   Wc03Sv&FZ  
current account 往來活期賬戶   IN`05Q  
current asset 流動資產   U*v//@WbH  
current liability 流動負債   nM) ]  
current profit and loss 本期損益   $ShL^g@  
debit 借方   uXu'I  
debt 債務   PS(9?rX#+  
debtor 債務人   In= 3#u ,M  
deed 契據   #Rjm3#gc  
deferred assets 遞延資產   xzIs,i}U  
deferred liabilities 遞延負債   42tD$S5^  
delivery 交貨   %=\h=\wt  
delivery expense 送貨費   6$@Pk<w  
delivery order 出貨單   XQ,IEj|  
demand draft 即期匯票   &l{yEWA}g  
demand note 即期票據   az
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demurrage charge 延期費   ~F>oNbJIv  
deposit 存款   y|iZuHS}  
deposit slip 存款單   %|oY8;0|A>  
depreciation 折舊   *sB=Ys?  
direct cost 直接成本   0>VgO{X  
direct labour 直接人工   e+4p__TmZ  
director 董事   duV|'ntr  
discount 折扣   Mz+|~'R  
discount on purchase 進貨折扣   7^as~5'&-  
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