[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。   lzr>WbM{{p  
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acceptance 承兌   +7lRP)1R  
account 賬戶   ~q'w),bE"Q  
accountant 會計員   2heWE  
accounting 會計   Q)%8
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accounting system 會計制度   `/gEKrhL-  
accounts payable 應付賬款   ]$?zT`>(F  
accounts receivable 應收賬款   QvK]<HEr  
accumulated profits 累積利益   =@ 
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adjusting entry ?#123;整記錄   w/^0
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adjustment ?#123;整   D@lAT#vA  
administration expense 管理費用   xRTg [  
advances 預付   mNBpb}  
advertising expense 廣告費   =JySY@
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agency 代理   0%&fUz36E6  
agent 代理人   %xbz&'W,  
agreement 契約   mAYr
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allotments 分配數   !5' 8a5  
allowance 津貼   UtG d/\:  
amalgamation 合併   "z(fBnv  
amortization 攤銷   Bgo"JNM  
amortized cost 應攤成本   q*<J$PI  
annuities 年金   i-"h"nF"  
applied cost 已分配成本   YiI:uG!|D  
applied expense 已分配費用   +hKPOFa'  
applied manufacturing expense 己分配製造費用   pYi=q
 
apportioned charge 攤派費用   w'!}(Z5X?  
appreciation 漲價   K9z_
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article of association 公司章程   v^lm8/}NO  
assessment 課稅   z}b U\3!  
assets 資產   vCU&yXGl  
attorney fee 律師費   }v(H E%~}  
audit 審計  
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auditor 審計員   5@%=LPV  
average 平均數   5x1jLPl'  
average cost 平均成本   \A~I>x  
bad debt 壞賬   ]a%\Q2[c  
balance 餘額   R2H\ ;N  
balance sheet 資產負債表   ]TTJrC:  
bank account 銀行賬戶   !i"9f_  
bank balance 銀行結存   h?pGw1Q  
bank charge 銀行手續費   -)->Jx:{  
bank deposit 銀行存款   u):Rw  
bank discount 銀行貼現   yQA"T
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bank draft 銀行匯票   \
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bank loan 銀行借款   zk^7gx3x  
bank overdraft 銀行透支   BS<>gA R;/  
bankers acceptance 銀行承兌   gQ+_&'C  
bankruptcy 破產   ~E:/oV:4 >  
bearer 持票人   )V+Dqh,-g  
beneficiary 受益人   abk:_  
bequest 遺產   raI~BIfe  
bill 票據   k f K"
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bill of exchange 匯票   fY+ .#V  
bill of lading 提單   J<P/w%i
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bills discounted 貼現票據   PRf\6   
bills payable 應付票據   0,D9\ Ebd  
bills receivable 應收票據   [#@p{[?r  
board of directors 董事會   k^%TJ.y@  
bonds 債券   $lG--s  
bonus 紅利   T?}=k{C]  
book value 賬面價值   Y @ ,e  
bookkeeper 簿記員   CPCB!8-5  
bookkeeping 簿記   HIp {< M3  
branch office general ledger 支店往來賬戶   LM`tNZ1Fc!  
broker 經紀人   Sm I8&c  
brought down 接前   O6/=/-?N=c  
brought forward 接上頁   G?/8&%8  
budget 預算   b!tZbX#  
by-product 副產品   );.<Yf{c  
by-product sales 副產品銷售    S~5 =1b  
capital 股本   N@`9 ~JS  
capital income 資本收益   `9"jHw`D  
capital outlay 資本支出   'w$we6f  
capital stock 股本   &)'kX
  
capital stock certificate 股票   c$Nl-?W  
carried down 移後   P*^UU\x'4I  
carried forward 移下頁   By"ul :.D  
cash 現金   E":":AC#  
cash account 現金賬戶   58gt*yVu  
cash in bank 存銀行現金   ~sja^  
cash on delivery 交貨收款   nv|y@!(  
cash on hand 庫存現金   HBkQ`T  
cash payment 現金支付   _f2iz4  
cash purchase 現購   o>k-~v7  
cash sale 現沽   [zt&8g  
cashier 出?#123;員   2!& ;ZcT,  
cashiers check 本票   7&U+f:-w  
certificate of deposit 存款單折   Wv'B[;[)  
certificate of indebtedness 借據   Fl(ZKpSZU  
certified check 保付支票  
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certified public accountant 會計師   X/D9%[{&  
charges 費用   sBG(CpQ  
charge for remittances 匯水手續費   Rn^N+3o'M  
charter 營業執照   sy#j+gZ   
chartered accountant 會計師   g<jK^\eW  
chattles 動產   sU3V )7"  
check 支票   kR|DzB7  
che stub 支票存根   j3'/jk]\  
closed account 己結清賬戶   CMf~Yv  
closing 結算   Y7I  
closing entries 結賬紀錄   Yy;1N{dbT  
closing stock 期末存貨   GnHf9 JrR  
closing the book 結賬   *m Tc4&*  
columnar journal 多欄日記賬   O*"wQ50Ou  
combination 聯合   VTkT4C@I;Y  
commission 佣金   24k}~"We  
commodity 商品   Olr w>YbW  
common stock 普通股   ^O9m11  
company 公司   <^
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compensation 賠償   R1%T>2"~&  
compound interest 複利   lk'jBl%  
consignee 承銷人   -BH'.9uqGQ  
consignment 寄銷   VH*(>^OfF  
consignor 寄銷人   9K_HcLO%y  
consolidated balance sheet 合併資產負債表   C 5!6k1TcE  
consolidated profit and loss account 合併損益表   ApB'O;5  
consolidation 合併   \}
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construction cost 營建成本   j>=".^J  
construction revenue 營建收入   m/c~2?-;  
contract 合同   3Jit2W4  
control account 統制賬戶   4y)1*VU:  
copyright 版權   *J-jr8&  
corporation 公司   ^8t*WphZC  
cost 成本   q oq<dCt3  
cost accounting 成本會計   E 4(muhY  
cost of labour 勞工成本   a.ME{:a%  
cost of production 生產成本   G!Q)?N   
cost of manufacture 製造成本   _$x *CP0(  
cost of sales 銷貨成本   e q.aN3KB"  
cost price 成本價格   XX;%:?n  
credit 貸方   :~(^b;yhZ  
credit note 收款通知單   dz DssAHy  
creditor 債權人   g9`ytWmM  
crossed check 橫線支票   Tdp$laPO'  
current account 往來活期賬戶   SQRz8,sqkw  
current asset 流動資產   Msdwv.jM  
current liability 流動負債   LD"}$vfs  
current profit and loss 本期損益   .h }D%Qa  
debit 借方   Zz ?y&T  
debt 債務   7E]l
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debtor 債務人   /FXfu  
deed 契據   L 3Iz]D3s  
deferred assets 遞延資產   T{Q&}`D)r  
deferred liabilities 遞延負債   l0,O4k2'  
delivery 交貨   G]4+Qr?  
delivery expense 送貨費   =sJHnWL[  
delivery order 出貨單   8BdeqgU/_  
demand draft 即期匯票    HuClO  
demand note 即期票據   2^+"GCo  
demurrage charge 延期費   79fg%cSb  
deposit 存款   n[7zK'%Dxg  
deposit slip 存款單   z[Qv}pv  
depreciation 折舊   an$h~}/6:  
direct cost 直接成本   +d15a%^`  
direct labour 直接人工   9tgkAU`  
director 董事   6C5qW8q]u3  
discount 折扣   G 3x1w/L  
discount on purchase 進貨折扣   "*WXr$  
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