[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。   zdjM%l);  
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acceptance 承兌   _L4<^Etfm  
account 賬戶   jq("D,  
accountant 會計員   FSU%?PxO  
accounting 會計   1ntkM?  
accounting system 會計制度   {NY~JF
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accounts payable 應付賬款   Rg?{?qK\K  
accounts receivable 應收賬款   #mRFUA  
accumulated profits 累積利益   i2FD1*=/?  
adjusting entry ?#123;整記錄   6_%]\37_Z  
adjustment ?#123;整   % L >#  
administration expense 管理費用   Od!F
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advances 預付   iJZ|[jEDV  
advertising expense 廣告費   Kl aZZJ  
agency 代理   QlRoe|{  
agent 代理人   Wm$`ae   
agreement 契約   P!FEh'.  
allotments 分配數   KZrMf77=  
allowance 津貼   5Y\!pf7SQ|  
amalgamation 合併   Q7gY3flg  
amortization 攤銷   K-eY|n  
amortized cost 應攤成本   iWLa>z|,  
annuities 年金   w,1Ii}d9  
applied cost 已分配成本   W`z 0"  
applied expense 已分配費用   (\a6H2z8l  
applied manufacturing expense 己分配製造費用   ]"~51HQZ  
apportioned charge 攤派費用   Vp}
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appreciation 漲價   [z kikZy  
article of association 公司章程   FP^{=0  
assessment 課稅   Nt:9MG>1  
assets 資產   ,xI%A, (,;  
attorney fee 律師費   AoaN22  
audit 審計   CO?Xt+
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auditor 審計員   gNpJ24QK  
average 平均數   #~L h#  
average cost 平均成本   c+dg_*^  
bad debt 壞賬   b;GD/UI  
balance 餘額   kJQ#Wz|z]  
balance sheet 資產負債表   ?=;qK{)37  
bank account 銀行賬戶   =gh`JN6  
bank balance 銀行結存   \5)htL1F  
bank charge 銀行手續費   X
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bank deposit 銀行存款   Q@@v1G\
 
bank discount 銀行貼現   B>y9fI
  
bank draft 銀行匯票   SP]I
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bank loan 銀行借款   LjB;;&VCn  
bank overdraft 銀行透支   5S{7En~zUE  
bankers acceptance 銀行承兌   nqVZqX@oE  
bankruptcy 破產   CjIu[S1%
 
bearer 持票人   ,)!u)wz  
beneficiary 受益人   C1EtoOv K  
bequest 遺產   9#d+RT  
bill 票據   p&-'|'![l  
bill of exchange 匯票   ^!8P<y  
bill of lading 提單   1xE]6he4{T  
bills discounted 貼現票據   3q:n'PC)C  
bills payable 應付票據   LPYbHo3fq  
bills receivable 應收票據   JPn$FQD  
board of directors 董事會   Va V
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bonds 債券   \dQx+f&t  
bonus 紅利  
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book value 賬面價值   dsx]/49<  
bookkeeper 簿記員   F}GPZ=T;  
bookkeeping 簿記   ] b9-k   
branch office general ledger 支店往來賬戶   6]
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broker 經紀人   Mb1t:Xf^g  
brought down 接前   `+:.L>5([  
brought forward 接上頁   P +"Y  
budget 預算   }N0Qm[
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by-product 副產品   >gwz,{  
by-product sales 副產品銷售   ((tv2  
capital 股本   E37<"(;  
capital income 資本收益   D?yG+%&9  
capital outlay 資本支出   E{^XlY  
capital stock 股本   Eodn/  
capital stock certificate 股票   ps .]N   
carried down 移後   mI*[>#q>  
carried forward 移下頁   BBG3OAyg_  
cash 現金   }]n$ %g(  
cash account 現金賬戶   ~_IHaw$hg  
cash in bank 存銀行現金   rNjn~c  
cash on delivery 交貨收款   ?{w3|Ef&  
cash on hand 庫存現金   %CUGm$nH  
cash payment 現金支付   iy.2A!f^.  
cash purchase 現購   /&F,
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cash sale 現沽   g.c8FP+  
cashier 出?#123;員   mbnV[  
cashiers check 本票   l\M_-:I+4  
certificate of deposit 存款單折   Y HSYu  
certificate of indebtedness 借據   >>aq,pH  
certified check 保付支票   )[mwP.T=  
certified public accountant 會計師   [gy*`@w  
charges 費用   "H-"  
charge for remittances 匯水手續費   b"!Q2S~  
charter 營業執照   Ev7J+TmXM  
chartered accountant 會計師   D`J6h,=2l/  
chattles 動產   bY }eUL2i4  
check 支票   XNQAi (!GS  
che stub 支票存根   :1t~[-h^  
closed account 己結清賬戶   8Og_W8  
closing 結算   )X9W y!w0  
closing entries 結賬紀錄   `(A5f71MfM  
closing stock 期末存貨   jM-)BP6f4  
closing the book 結賬   !RyO\>:q  
columnar journal 多欄日記賬   "S3wk=?4  
combination 聯合   n,$IfC"  
commission 佣金   iyj+:t/  
commodity 商品  
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common stock 普通股   mUS_(0q  
company 公司   Bs?7:kN(  
compensation 賠償   .9md~j:o^s  
compound interest 複利   xss`Y,5?  
consignee 承銷人   l; y7]DO  
consignment 寄銷   vSi_t K4  
consignor 寄銷人   >pU:Gr  
consolidated balance sheet 合併資產負債表   TuW%zF/  
consolidated profit and loss account 合併損益表   J|'7_0OAx  
consolidation 合併   *tm0R>?!  
construction cost 營建成本   1x
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construction revenue 營建收入   o9 cM{ya/>  
contract 合同   G$ _yy:  
control account 統制賬戶   dnV[ P  
copyright 版權   22f`LoM  
corporation 公司   el:9wq  
cost 成本   V& C/Z}\  
cost accounting 成本會計   yHxosxd<*  
cost of labour 勞工成本   A^q[N   
cost of production 生產成本   CHV*vU<N  
cost of manufacture 製造成本   J|&JD?  
cost of sales 銷貨成本   #j *d^j&  
cost price 成本價格   3;%5Yu  
credit 貸方   ,t\* ZTt$  
credit note 收款通知單   ('-JY  
creditor 債權人   E;<l(.Ar  
crossed check 橫線支票   t|~YEQ  
current account 往來活期賬戶   5|jw^s7  
current asset 流動資產   |&Ym@Jyj  
current liability 流動負債   keB&Bjd&  
current profit and loss 本期損益   i hh/sPi  
debit 借方   rj6#
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debt 債務   < yC  
debtor 債務人   /z BxJT0  
deed 契據   v@e~k-
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deferred assets 遞延資產   fu90]upz~  
deferred liabilities 遞延負債   SRDXfkoI  
delivery 交貨   r#xg#uoj  
delivery expense 送貨費   rk)##)  
delivery order 出貨單   x' .:&z  
demand draft 即期匯票   Qx[t/~  
demand note 即期票據   M`ip~7"  
demurrage charge 延期費   msVOH%wH  
deposit 存款   C-iK$/U  
deposit slip 存款單   $V1;la!  
depreciation 折舊   JA)] _H P  
direct cost 直接成本   {J^lX/D  
direct labour 直接人工   n> ^[T[.S  
director 董事   8P=o4lO+  
discount 折扣   /%Nr?V  
discount on purchase 進貨折扣   }N*_KzPIa  
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