[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。   mF@)l]UZ'  
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acceptance 承兌   aYBc )LCd  
account 賬戶   K4{1}bU{>  
accountant 會計員   b":3J)Y6.  
accounting 會計   ^tFbg+.  
accounting system 會計制度   p
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accounts payable 應付賬款   3rUuRsXn  
accounts receivable 應收賬款   JSAbh\Mq6  
accumulated profits 累積利益   'T7=.Hq<4  
adjusting entry ?#123;整記錄   a St  
adjustment ?#123;整   /|HVp  
administration expense 管理費用   z87_/(nu  
advances 預付   Wt, t5  
advertising expense 廣告費   _?YP0GpU  
agency 代理   ~hk;OB;  
agent 代理人   L6ifT`;T  
agreement 契約   b)e';M  
allotments 分配數   Z.iQ
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allowance 津貼   ; { MK  
amalgamation 合併   O #  
amortization 攤銷   *\M$pUS{  
amortized cost 應攤成本   'WC> _L  
annuities 年金   B9[eLh !  
applied cost 已分配成本   0&@pD`K e  
applied expense 已分配費用   !=f$ [1  
applied manufacturing expense 己分配製造費用   \@KKX  
apportioned charge 攤派費用   w9W0j  
appreciation 漲價   \d&/,?,Ey  
article of association 公司章程   RY4b<i3  
assessment 課稅   /KCJ)0UU  
assets 資產   $}TK,/W  
attorney fee 律師費   ^hN.FIzM  
audit 審計   kYl')L6  
auditor 審計員   l?rT_uO4  
average 平均數   ' thEZ  
average cost 平均成本   qVidubsW  
bad debt 壞賬   I.qP$j  
balance 餘額   yW!+:y_N_  
balance sheet 資產負債表   K@0/iWm*  
bank account 銀行賬戶   2=[deQs  
bank balance 銀行結存   }iZ>Gm'5  
bank charge 銀行手續費   ifYC&5}SI  
bank deposit 銀行存款   =/6rX"\P  
bank discount 銀行貼現   +,H6)'#Z  
bank draft 銀行匯票   @TWtM#  
bank loan 銀行借款   :
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bank overdraft 銀行透支   KXtc4wr
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bankers acceptance 銀行承兌   S7A[HG;  
bankruptcy 破產   OS Dx  
bearer 持票人   r'GD  
beneficiary 受益人   F-g7*  
bequest 遺產   `Qg#`  
bill 票據   fho$:S  
bill of exchange 匯票   =D"H0w <zw  
bill of lading 提單   >.fN@
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bills discounted 貼現票據   Z ^w5x:  
bills payable 應付票據   bB#6Xx  
bills receivable 應收票據   )RFE< Qcj  
board of directors 董事會   gEBwn
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bonds 債券   uINm>$G,5  
bonus 紅利   .AzGPcJY  
book value 賬面價值   ! 54(K6a[  
bookkeeper 簿記員   =q4QBAW  
bookkeeping 簿記   }_A#O|dxO  
branch office general ledger 支店往來賬戶   SjZ?keKZ  
broker 經紀人   ?d? cD  
brought down 接前   J6s55 v  
brought forward 接上頁   ?Ww\D8yV&  
budget 預算   c[DC  
by-product 副產品   @NY$.K#]  
by-product sales 副產品銷售   qUMM}ls  
capital 股本   }"{NW!RfP  
capital income 資本收益   vcsMU|GGh  
capital outlay 資本支出   &7gE=E(M  
capital stock 股本   %L^S;v3  
capital stock certificate 股票   ,XZ[L? >  
carried down 移後   N-+`[8@(P<  
carried forward 移下頁   h>l  
cash 現金   \qU.?V[2  
cash account 現金賬戶   ic+tn9f\  
cash in bank 存銀行現金   luEP5l2&  
cash on delivery 交貨收款   *"%MT:  
cash on hand 庫存現金   aKly1G  
cash payment 現金支付   Hsoe?kUHF  
cash purchase 現購   OSvv\3=  
cash sale 現沽   *Y2d!9F}Sa  
cashier 出?#123;員   u}[Z =V  
cashiers check 本票   l*l(QvN_  
certificate of deposit 存款單折   TAbC-T.EV  
certificate of indebtedness 借據   j})6O!L.  
certified check 保付支票   m>@$T x  
certified public accountant 會計師   F
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charges 費用   lIN`1vX(  
charge for remittances 匯水手續費   wN])"bmB  
charter 營業執照   X5@rPGc  
chartered accountant 會計師   o~I
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chattles 動產   #\&jM -.-  
check 支票   o,fB OPIN  
che stub 支票存根   _a"\g9{%*  
closed account 己結清賬戶   e:BKdZGW  
closing 結算   Ve4!MM@
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closing entries 結賬紀錄   );$L#XpB  
closing stock 期末存貨   _~M*XJ] `  
closing the book 結賬   iG[an*#X  
columnar journal 多欄日記賬   #eqy!QdePf  
combination 聯合   [-@Lbu-|  
commission 佣金   ZW}0{8Dk  
commodity 商品   C#5z!z/:%  
common stock 普通股   0!n6tz lT  
company 公司   t._W643~  
compensation 賠償   ;UU+:~  
compound interest 複利   v:YW[THre  
consignee 承銷人   D/CSR=b  
consignment 寄銷   r+BPz%wM=O  
consignor 寄銷人   \pzqUTk  
consolidated balance sheet 合併資產負債表   ]JeA29  
consolidated profit and loss account 合併損益表   C^po*(W6  
consolidation 合併   RhG9Xw9  
construction cost 營建成本   *Mt's[8  
construction revenue 營建收入   pP&TFy#G+'  
contract 合同   -Kj^ l3w  
control account 統制賬戶   ( _ZOUMe  
copyright 版權   g`jO  
corporation 公司   pZ/aZg1Ld  
cost 成本   e+z_Rj%Y;I  
cost accounting 成本會計   :bL L
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cost of labour 勞工成本   xj/ +Z!,9  
cost of production 生產成本   0 R,?$qM\  
cost of manufacture 製造成本   -Fodqq@,  
cost of sales 銷貨成本   R}Ih~zw  
cost price 成本價格   9HlRf6S  
credit 貸方   Y5~_y?BX  
credit note 收款通知單   :[iWl8  
creditor 債權人   ZJ} V>Bu-  
crossed check 橫線支票   ,%+i}H,3  
current account 往來活期賬戶   d
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current asset 流動資產   r/E;tm[\  
current liability 流動負債   Qwn/ ,  
current profit and loss 本期損益   ;zD1#dD
 
debit 借方   j*m7&wOE  
debt 債務   ;Cdrjx  
debtor 債務人   :XK.A   
deed 契據   We#u-#k_O  
deferred assets 遞延資產   .17WF\1HC.  
deferred liabilities 遞延負債   :7t~p &J
 
delivery 交貨   R 2uo ZA,  
delivery expense 送貨費   n|vIo)  
delivery order 出貨單   QvK-3w;=  
demand draft 即期匯票   (~Pb,Q  
demand note 即期票據   \gRX:i#n  
demurrage charge 延期費   ZqQJFyV*  
deposit 存款   LYPjdp2>"o  
deposit slip 存款單   c|[:vin  
depreciation 折舊   @Y'BqDFlZ  
direct cost 直接成本   !HM|~G7  
direct labour 直接人工   [kx_Izi/T  
director 董事  
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discount 折扣   oagxTFh8~  
discount on purchase 進貨折扣   Ey$J.qw3  
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