[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。   :X (=z;B;N  
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acceptance 承兌   ,1o FPa{?  
account 賬戶   W v+?
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accountant 會計員   o
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accounting 會計   #'9HU2  
accounting system 會計制度  
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accounts payable 應付賬款   P me^l%M  
accounts receivable 應收賬款   'AS|ZRr/  
accumulated profits 累積利益   <B6H. P =  
adjusting entry ?#123;整記錄   *YuF0Yt  
adjustment ?#123;整   6G""I]uT  
administration expense 管理費用   <lE<f+  
advances 預付   U#WF;q0L  
advertising expense 廣告費   ExL0?FemWV  
agency 代理   Cd}<a?m,  
agent 代理人   VQ9/Gxdeo  
agreement 契約   8NAON5.!  
allotments 分配數   .jjG( L  
allowance 津貼   ^yN&ZI3P&  
amalgamation 合併   H*'IK'O  
amortization 攤銷   %2V?,zY@  
amortized cost 應攤成本   >jc [nk  
annuities 年金   z/@slT  
applied cost 已分配成本   aE$[52  
applied expense 已分配費用   @O^6&\s>  
applied manufacturing expense 己分配製造費用   57  
apportioned charge 攤派費用   )cMh0SGcM1  
appreciation 漲價   &powy7rR  
article of association 公司章程   @>Km_Ax  
assessment 課稅   VY=jc~c]v  
assets 資產   |"CZ
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attorney fee 律師費   naz
Z*lC  
audit 審計   5IjGm  
auditor 審計員   '$]97b7G  
average 平均數   6) [H?Q  
average cost 平均成本   N]=q|D  
bad debt 壞賬   p}pjfG  
balance 餘額   HJ[cM6$2  
balance sheet 資產負債表   B!L{  
bank account 銀行賬戶   !Pfr,a  
bank balance 銀行結存   L2i_X@/  
bank charge 銀行手續費   uGK.\PB$  
bank deposit 銀行存款   ,G?WAOy,  
bank discount 銀行貼現   E,x+JeKV  
bank draft 銀行匯票   0gP}zM73  
bank loan 銀行借款   '/p/8V.O.  
bank overdraft 銀行透支   ~H<6gN<j(.  
bankers acceptance 銀行承兌   czgO ;3-C  
bankruptcy 破產   9`X\6s  
bearer 持票人   ?_9  
beneficiary 受益人   2E)-M9ds  
bequest 遺產   x,pjpx  
bill 票據   Q1I6$8:7  
bill of exchange 匯票   W/bQd)Jvk  
bill of lading 提單   K)|G0n*qS  
bills discounted 貼現票據   \aUC(K~o\;  
bills payable 應付票據   By",rD- r  
bills receivable 應收票據   WUXx;9>  
board of directors 董事會   Ed df2;-.  
bonds 債券   &>W$6>@  
bonus 紅利   #:U%mHT(_  
book value 賬面價值   dhf!o0'1M  
bookkeeper 簿記員   2,b(,3{`4:  
bookkeeping 簿記   GdxnpE  
branch office general ledger 支店往來賬戶   ' 9Xu p  
broker 經紀人   h-K_Lr]  
brought down 接前   m6\E$;`  
brought forward 接上頁   B:S>wFE(.  
budget 預算   SaAFz&WRl  
by-product 副產品   .*S#aq4S  
by-product sales 副產品銷售   ^Hnb}L  
capital 股本   1N#| }ad  
capital income 資本收益   g-</ua(j  
capital outlay 資本支出   :B5Fdp3  
capital stock 股本   :tB1D@Cb6  
capital stock certificate 股票   w3obIJm  
carried down 移後   l<LP&  
carried forward 移下頁   qHplJ "  
cash 現金   H.|#c^I  
cash account 現金賬戶   7yH"l9Z  
cash in bank 存銀行現金   y@:h4u"3  
cash on delivery 交貨收款   0oZ= yh  
cash on hand 庫存現金   +-U- D?-  
cash payment 現金支付   RYQR( v  
cash purchase 現購    vzs)[AD  
cash sale 現沽   Fg5kX  
cashier 出?#123;員   .B]MpmpK  
cashiers check 本票   bz2ztH9 n  
certificate of deposit 存款單折   n,V[eW#m'L  
certificate of indebtedness 借據   p{Yv3dNl  
certified check 保付支票   ^Y>F|;M#  
certified public accountant 會計師   L~rBAIdD  
charges 費用   HV!m8k=6  
charge for remittances 匯水手續費   8:c-k|CX  
charter 營業執照   +\c5]`  
chartered accountant 會計師   Bs_s&a>  
chattles 動產   iohop(LZ  
check 支票   fF$<7O)+]  
che stub 支票存根   ?GoR^p #p  
closed account 己結清賬戶   %S@ZXf~:  
closing 結算   RK'\C\gMDu  
closing entries 結賬紀錄   tqvN0vY5  
closing stock 期末存貨   "$Z= %.3Q  
closing the book 結賬   7$vYo _  
columnar journal 多欄日記賬   .9on@S  
combination 聯合   uk<4+x,2)  
commission 佣金   jk; clwyz/  
commodity 商品   0neoE E  
common stock 普通股   pMx*F@&nU  
company 公司   (
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compensation 賠償   'RQ+g}|Ba!  
compound interest 複利   j ^j1  
consignee 承銷人   o/$}  
consignment 寄銷   W#4 7h7M  
consignor 寄銷人   H1pO!>M  
consolidated balance sheet 合併資產負債表   =)H.cuc  
consolidated profit and loss account 合併損益表   @Q ]
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consolidation 合併   7 S#J>*  
construction cost 營建成本   #zv3b[@  
construction revenue 營建收入   2\A$6N;_  
contract 合同   KQaxvU)L  
control account 統制賬戶   xjuN
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copyright 版權   8`q:Gz=M\  
corporation 公司   t9kzw*U9  
cost 成本   Fh?gNSWq6  
cost accounting 成本會計   ;v)JnbsH}  
cost of labour 勞工成本   (Y.k8";)`  
cost of production 生產成本   jiV< +T?  
cost of manufacture 製造成本   ~drS} V  
cost of sales 銷貨成本   F'={q{2wH  
cost price 成本價格   V%7WUq  
credit 貸方   =\&;Fi]  
credit note 收款通知單   6"LcJ%o  
creditor 債權人   RVnjNy;O`  
crossed check 橫線支票   1y4|{7bb  
current account 往來活期賬戶   iTBx\u%{  
current asset 流動資產   }>pknc?  
current liability 流動負債   '%s.^kn  
current profit and loss 本期損益   T]f ;km  
debit 借方   ="1Ind@w!  
debt 債務   %B2'~|g  
debtor 債務人   E<{ R.r  
deed 契據   .;y.]Z/;  
deferred assets 遞延資產   h0*!;Z7  
deferred liabilities 遞延負債    QUwd [  
delivery 交貨   A2I9R;}  
delivery expense 送貨費   e
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delivery order 出貨單   O@T9x$  
demand draft 即期匯票   |k )=0mCz  
demand note 即期票據   (Z+.45{-  
demurrage charge 延期費   s[RAHU  
deposit 存款   e/KDw  
deposit slip 存款單   R$h<<v)%  
depreciation 折舊   ?qv
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direct cost 直接成本   c?(4t67|  
direct labour 直接人工   p,EQ#Ik  
director 董事   4qb/daE:Z  
discount 折扣   8l>?Pv  
discount on purchase 進貨折扣   G)AqbY  
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