[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。   "/3'XOK|  
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acceptance 承兌   (_mnB W  
account 賬戶   `1$@|FgyC  
accountant 會計員   DEG[Z7Ju  
accounting 會計   .f%fHj  
accounting system 會計制度   bpJ(XN}E  
accounts payable 應付賬款   7Bzq,2s
 
accounts receivable 應收賬款   c[wla<dO*  
accumulated profits 累積利益   (2J: #  
adjusting entry ?#123;整記錄   eTI %^ d|  
adjustment ?#123;整   PV'x+bN5  
administration expense 管理費用   DS.RURzd{r  
advances 預付   SPX$U5&  
advertising expense 廣告費   zZPuha8  
agency 代理   DCIxRPw
 
agent 代理人   I7|Pi[e  
agreement 契約   A&.WH?p  
allotments 分配數   *4Thd:7 `  
allowance 津貼   /YP {,#p  
amalgamation 合併   ZRh~`yy  
amortization 攤銷   TN!j13,  
amortized cost 應攤成本   W=^#v  
annuities 年金   :~e>Ob[,"  
applied cost 已分配成本   ;f0I 8i,JN  
applied expense 已分配費用   2&:f&"  
applied manufacturing expense 己分配製造費用   VRWAm>u  
apportioned charge 攤派費用   :mh_G
 
appreciation 漲價   @r/#-?W  
article of association 公司章程   /32Fy`KV  
assessment 課稅   jSh5!6O
  
assets 資產   [,t*Pfq'W8  
attorney fee 律師費   qON|4+
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audit 審計   q>_/u"  
auditor 審計員   5{|7$VqPF  
average 平均數   y I HXg#  
average cost 平均成本   zT=Ho   
bad debt 壞賬   YSr9VpqWV  
balance 餘額   @| M|+k3  
balance sheet 資產負債表   GY6`JWk  
bank account 銀行賬戶   8'r2D+Vwm  
bank balance 銀行結存   }iXDa?6%  
bank charge 銀行手續費   Y_;#UU689  
bank deposit 銀行存款   a,@]8r-"  
bank discount 銀行貼現   Y>|B;Kj0(  
bank draft 銀行匯票   l
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bank loan 銀行借款   8##-EN;ag  
bank overdraft 銀行透支   \f]k 
CB  
bankers acceptance 銀行承兌   *W4m3Lq  
bankruptcy 破產   aE`c%T):`  
bearer 持票人   rHC>z7+z.  
beneficiary 受益人    =)M/@T  
bequest 遺產   @K\~O__  
bill 票據   4x{0iav  
bill of exchange 匯票   9_q#W'/ X  
bill of lading 提單   ~Sg5:T3  
bills discounted 貼現票據   MW! srTQ_  
bills payable 應付票據   [.O?Z=5a[V  
bills receivable 應收票據   $:=A'd2  
board of directors 董事會   %q/62f 7?  
bonds 債券   Ed0QQyC@9  
bonus 紅利   Ttu2skcv  
book value 賬面價值   ;kFDMuuO  
bookkeeper 簿記員   ?Nup1! D  
bookkeeping 簿記   (|[2J3ZET  
branch office general ledger 支店往來賬戶   ;+W#5<i  
broker 經紀人   dbwe?ksh  
brought down 接前   #X%~B'  
brought forward 接上頁   JmF l|n/H  
budget 預算   gFeO}otm  
by-product 副產品   i2@VB6]?  
by-product sales 副產品銷售   TTeH`  
capital 股本   oiF}?:7Q7  
capital income 資本收益   3AHlSX  
capital outlay 資本支出   `n#H5Oyn  
capital stock 股本   )#BMTKA^  
capital stock certificate 股票   c& r70L,  
carried down 移後   `_BNy=`s*  
carried forward 移下頁   K{x\4  
cash 現金   6%'.A]"  
cash account 現金賬戶   ^`*9QjY  
cash in bank 存銀行現金   NaPt"G  
cash on delivery 交貨收款   S'|,
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cash on hand 庫存現金   q 0$,*[PH  
cash payment 現金支付   3p39`"~  
cash purchase 現購   yWg @v+  
cash sale 現沽   VvvRRP^q  
cashier 出?#123;員   00G%gQXk,  
cashiers check 本票   *EOdEFsR/  
certificate of deposit 存款單折   i'a?kSy  
certificate of indebtedness 借據   ]p _L)  
certified check 保付支票   O-ew%@_  
certified public accountant 會計師   vL|SY_:4  
charges 費用   q+Lr"&'Q  
charge for remittances 匯水手續費   I3=%h  
charter 營業執照   Q;[,Q~c[u  
chartered accountant 會計師   88VZR&v   
chattles 動產   ^"VJd[Hn  
check 支票   w&$`cD  
che stub 支票存根   {%<OD8>p  
closed account 己結清賬戶   %@wJ`F2a_  
closing 結算   gi(H]|=a  
closing entries 結賬紀錄   nc~F_i=  
closing stock 期末存貨   V[{6e  
closing the book 結賬   t0/p]=+.p/  
columnar journal 多欄日記賬   '= _/1F*q  
combination 聯合   y-T| #  
commission 佣金   kjW+QT?T&  
commodity 商品   8 BY j  
common stock 普通股   ?p9VO.^5  
company 公司   `{eyvW[Ks  
compensation 賠償   Ky|88~}:C9  
compound interest 複利   "JVkVp[5D+  
consignee 承銷人   D!Q">6_"z  
consignment 寄銷   |S_T^'<W  
consignor 寄銷人   Gn\_+Pj$  
consolidated balance sheet 合併資產負債表   P<PJ)>  
consolidated profit and loss account 合併損益表   1Lqo F{S:  
consolidation 合併   Ao&\EcIOT  
construction cost 營建成本   y)F;zW<+  
construction revenue 營建收入   ~J5+i9T. )  
contract 合同   @x9a?L.48  
control account 統制賬戶   @.osJ}F
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copyright 版權   \,7f6:  
corporation 公司   7Ilm{@b=  
cost 成本   8MK>)P o)  
cost accounting 成本會計   %u`8minCt  
cost of labour 勞工成本   *YW/_  
cost of production 生產成本   m$`RcwO  
cost of manufacture 製造成本   )!Jc3%(B  
cost of sales 銷貨成本   R?v>Q` Qi  
cost price 成本價格   !zuxz  
credit 貸方   Mx6@$tQ%  
credit note 收款通知單   -|kA)M[  
creditor 債權人   dI*pDDq#  
crossed check 橫線支票   4oK?-|=?  
current account 往來活期賬戶   4,..kSA3iw  
current asset 流動資產   X- pqw~$  
current liability 流動負債   x1Lb*3Fe  
current profit and loss 本期損益   A:>01ZJ5S+  
debit 借方   QBtnx[  
debt 債務   DamCF  
debtor 債務人   ZZWD8AX  
deed 契據   'Hc-~l>D  
deferred assets 遞延資產   lwHzj&/ ~  
deferred liabilities 遞延負債   H70LhN  
delivery 交貨   ^:6{22C{  
delivery expense 送貨費   K2he4<  
delivery order 出貨單   L>MLi3{  
demand draft 即期匯票   IKABBW  
demand note 即期票據   ML:Q5 ^`  
demurrage charge 延期費   /4tj3B,  
deposit 存款   HqI t74+  
deposit slip 存款單   EM]s/LD@%  
depreciation 折舊   zBo1P(kek  
direct cost 直接成本   WEFlV4/  
direct labour 直接人工   >QA uEM  
director 董事   ,pqGX3  
discount 折扣   jL(qf~c_  
discount on purchase 進貨折扣   :Mb%A  
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