[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。   @=VxWU  
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acceptance 承兌   ResU5Ce~  
account 賬戶   }R['Zoh4I  
accountant 會計員   \tI%[g1M  
accounting 會計   . Az36wD  
accounting system 會計制度   ;9T}h2^`B  
accounts payable 應付賬款   $
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accounts receivable 應收賬款   I$xZV?d.  
accumulated profits 累積利益   pD$4nH4KST  
adjusting entry ?#123;整記錄   qLDj\%~(  
adjustment ?#123;整   Z;.-UXat  
administration expense 管理費用   /e'3\,2_  
advances 預付   x"12$79=  
advertising expense 廣告費   :x\[aG9  
agency 代理   >q:%?mi  
agent 代理人   dM -cQo:  
agreement 契約   {q0
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allotments 分配數   2^WJ1: A  
allowance 津貼   a+^`+p/5  
amalgamation 合併   +NPL.b|  
amortization 攤銷   YvU%OO-+,  
amortized cost 應攤成本   ~
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annuities 年金   G68KoM  
applied cost 已分配成本   Ap dXsL  
applied expense 已分配費用   dE7x SI  
applied manufacturing expense 己分配製造費用   t/iI!}  
apportioned charge 攤派費用   )5Khl"6!z  
appreciation 漲價   [A-_?#cZ  
article of association 公司章程   X8|H5Y:  
assessment 課稅   ")|/\ w,  
assets 資產   A>@#eyB  
attorney fee 律師費   y*i&p4Y*  
audit 審計   p&<Ssc  
auditor 審計員   cfLLFPhv)  
average 平均數   *r`=hNr  
average cost 平均成本   r6m^~Wq!}  
bad debt 壞賬   bWswF<y-  
balance 餘額   4mX(.6  
balance sheet 資產負債表   n1f8jS+'}  
bank account 銀行賬戶   ,"%C.9a  
bank balance 銀行結存   r<`:Q ]  
bank charge 銀行手續費   Lzh8-d=HQ  
bank deposit 銀行存款   }@r23g%  
bank discount 銀行貼現   7OV^>"S  
bank draft 銀行匯票   tDK@?PfKz  
bank loan 銀行借款   +MoUh'/u  
bank overdraft 銀行透支   N"S`9B1eD(  
bankers acceptance 銀行承兌   yE$PLM  
bankruptcy 破產   H%wB8Y ]  
bearer 持票人   !vSI"$xd  
beneficiary 受益人   !m@cTB7i   
bequest 遺產   )(}[S:`  
bill 票據   / G||_Hc  
bill of exchange 匯票   #I/P9)4  
bill of lading 提單   !7N:cx'Qy  
bills discounted 貼現票據   @Kpm&vd(  
bills payable 應付票據   5 D|#l*V  
bills receivable 應收票據   C(N'=-;Kl  
board of directors 董事會   V"/.An|  
bonds 債券   Q"QRF5Ue  
bonus 紅利   .a%6A#<X  
book value 賬面價值   e=s c$1|4=  
bookkeeper 簿記員   VeA@HC`?"  
bookkeeping 簿記   _Id'56N]J!  
branch office general ledger 支店往來賬戶   Oyl~j#h  
broker 經紀人   ;wv[';
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brought down 接前   ?
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brought forward 接上頁   O=0p}{3l  
budget 預算   iM]O  
by-product 副產品   o=m5AUe?J  
by-product sales 副產品銷售   MP%#)O 6  
capital 股本   Fy=GU<&AI  
capital income 資本收益   CNB weM  
capital outlay 資本支出   iQG!-.aX  
capital stock 股本   _}l(i1o,/  
capital stock certificate 股票   4)8k?iC*  
carried down 移後   &[ })FI  
carried forward 移下頁   S<mZs;  
cash 現金   0Wr<l%M)+  
cash account 現金賬戶   { *_Ln  
cash in bank 存銀行現金   [OC(~b  
cash on delivery 交貨收款   (m/:B=K  
cash on hand 庫存現金   1-kuK<KR  
cash payment 現金支付   #7uH>\r  
cash purchase 現購   eR!#1ar  
cash sale 現沽   7e<=(\(yl  
cashier 出?#123;員   v{"nyW6#  
cashiers check 本票   49qa  
certificate of deposit 存款單折   vXJs.)D7  
certificate of indebtedness 借據   j*%#~UFw  
certified check 保付支票   ,ri&zbB  
certified public accountant 會計師   iJ>=!Q  
charges 費用   YU,zQ V'  
charge for remittances 匯水手續費   HhbBt'fH  
charter 營業執照   > X~\(|EM  
chartered accountant 會計師   mR0`w rt  
chattles 動產   WBjJ)vCA.  
check 支票   >tg)F|@  
che stub 支票存根   b_+o1Zy`  
closed account 己結清賬戶   <J8c dB!e  
closing 結算   Qf:e;1F!  
closing entries 結賬紀錄   bb_elmb)n  
closing stock 期末存貨   ?$pNduE  
closing the book 結賬   v`h>5#_[  
columnar journal 多欄日記賬   `,O7
S9]R+  
combination 聯合   X9*n[ev  
commission 佣金   `_J&*Kk5  
commodity 商品   M"z=114  
common stock 普通股   4MC]s~n  
company 公司   S'x ]c#  
compensation 賠償   E~y8X9HZ)  
compound interest 複利   7gX32r$%V  
consignee 承銷人   _`2%)#^o  
consignment 寄銷   MW
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consignor 寄銷人   -jj B2xP  
consolidated balance sheet 合併資產負債表   jOhAXe;~X{  
consolidated profit and loss account 合併損益表   2a@X-Di  
consolidation 合併   ;MfqI/B{  
construction cost 營建成本    (?Ku-k  
construction revenue 營建收入   ~}OaX+!  
contract 合同   -^NW:L$|  
control account 統制賬戶   -Mo4`bN  
copyright 版權   <Sot{_"li  
corporation 公司   DgEdV4@p  
cost 成本   x8lBpr  
cost accounting 成本會計   u6C_*i{2  
cost of labour 勞工成本   fRNj *bIV  
cost of production 生產成本   imOIO[<;  
cost of manufacture 製造成本   T"\d,ug5[  
cost of sales 銷貨成本   bK "I 9T #  
cost price 成本價格   $_JfM^w  
credit 貸方   60{G 4b)  
credit note 收款通知單   /`cy4<  
creditor 債權人   Gs#9'3_U5  
crossed check 橫線支票   |QS|\8g{0V  
current account 往來活期賬戶   TTG=7x:3  
current asset 流動資產   cc${[yj
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current liability 流動負債   mx
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current profit and loss 本期損益   T4x%3-4;  
debit 借方   yBK$2to~  
debt 債務   8jCho  
debtor 債務人   zFOtOz`9H  
deed 契據   [O r1  
deferred assets 遞延資產   33%hZ`/>  
deferred liabilities 遞延負債   U<Oc&S{]*  
delivery 交貨   I=DVMG|  
delivery expense 送貨費   Xau%v5r  
delivery order 出貨單   YusmMsN?  
demand draft 即期匯票   &zYQH@  
demand note 即期票據   g?v/u:v>W  
demurrage charge 延期費   |kmP#`P~  
deposit 存款   h.-L_!1B7  
deposit slip 存款單   ) `{jPK*`  
depreciation 折舊   @ 2hGkJ-  
direct cost 直接成本   QXj#Brp  
direct labour 直接人工   5CnNp?.t^  
director 董事   e# Y{YtE  
discount 折扣   7 \xCNOKh  
discount on purchase 進貨折扣   W,8Uu1X =  
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