[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。   Kyq/o-
  
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acceptance 承兌   \Y}neh
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account 賬戶    Q ,)}t  
accountant 會計員   5y|/}D>  
accounting 會計   !l1ycQM  
accounting system 會計制度   i^u5j\pfY*  
accounts payable 應付賬款   ]!04L}hy|P  
accounts receivable 應收賬款   <Q?X'.  
accumulated profits 累積利益   hKYA5]  
adjusting entry ?#123;整記錄   L&SlUXyt.c  
adjustment ?#123;整   3_+$x4 %  
administration expense 管理費用   uE{nnNZy  
advances 預付   Z,m;eCLG]  
advertising expense 廣告費   7\1bq&a<  
agency 代理   xQ7-4N,  
agent 代理人   'Ijjk`d&c  
agreement 契約   WD,iY_'7u^  
allotments 分配數   <xQHb^:  
allowance 津貼   EBPm7{&0|  
amalgamation 合併   {(!j6|jK  
amortization 攤銷   eZ~ZWb,%  
amortized cost 應攤成本   Z&R{jQ,  
annuities 年金   1]vrpJw  
applied cost 已分配成本   X"qC&oZmf  
applied expense 已分配費用   OTe0[p6v  
applied manufacturing expense 己分配製造費用   l~V^   
apportioned charge 攤派費用   hZ@Wl6FG;  
appreciation 漲價  
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article of association 公司章程   tMWsgK.B  
assessment 課稅   Lg[_9`\  
assets 資產   ^}4=pkJ;s  
attorney fee 律師費   SMdQ,n1]  
audit 審計   %}asw/WiUa  
auditor 審計員   h&}XG\ioNA  
average 平均數   GY%48}7  
average cost 平均成本   { f @k2^  
bad debt 壞賬   %l7|+%M.{  
balance 餘額   sOBy)vq?\  
balance sheet 資產負債表   [LJ1wBMw  
bank account 銀行賬戶   {]w@s7E  
bank balance 銀行結存    #{8n<sE  
bank charge 銀行手續費   Zn`vL52_  
bank deposit 銀行存款   ,!?&LdPt>  
bank discount 銀行貼現   ."m2/Ks7  
bank draft 銀行匯票   T>ds<MaLP  
bank loan 銀行借款   |?Z;tAF!  
bank overdraft 銀行透支   mw1|>*X&R  
bankers acceptance 銀行承兌   E|jbbCZy2  
bankruptcy 破產   HJ2r~KIw  
bearer 持票人   ie!ik  
beneficiary 受益人   |-c)OS3#D  
bequest 遺產   nRmZu\(Ow|  
bill 票據  
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bill of exchange 匯票   "3"9sIZ(  
bill of lading 提單   ):lq}6J#  
bills discounted 貼現票據   v]tbs)x;h  
bills payable 應付票據   \*0ow`|K  
bills receivable 應收票據   |3?q
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board of directors 董事會   SqhG\qE{Qj  
bonds 債券   eVZ/3o  
bonus 紅利   b{Kpfb
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book value 賬面價值   #lM :BO  
bookkeeper 簿記員   5};Nv{km^2  
bookkeeping 簿記   dM{xPpnx  
branch office general ledger 支店往來賬戶    SoY=
  
broker 經紀人   A7!=`yA$  
brought down 接前   DV(^h$1_  
brought forward 接上頁   0# D4;v  
budget 預算   n 4:Yc@,  
by-product 副產品   MXbt`]`_  
by-product sales 副產品銷售   {
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capital 股本   _[8BAm  
capital income 資本收益   =Zcbfo_&  
capital outlay 資本支出   u~,@Zg87  
capital stock 股本   ~7tG %{t%  
capital stock certificate 股票   TixXA:Mf  
carried down 移後   =8?gx$r2  
carried forward 移下頁   z (,%<oX  
cash 現金   %Bo/vB'  
cash account 現金賬戶   \h DH81L  
cash in bank 存銀行現金   W[]N.d7G  
cash on delivery 交貨收款   E.$1CGd+  
cash on hand 庫存現金   %.kJ@@_e  
cash payment 現金支付   $:R"IqDG  
cash purchase 現購   jj,Y:  
cash sale 現沽   ON{
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cashier 出?#123;員   e'I13)  
cashiers check 本票   ]:B|_|H  
certificate of deposit 存款單折   G!J{$0.  
certificate of indebtedness 借據   o:<gJzg  
certified check 保付支票   URq{#,~CT  
certified public accountant 會計師   ,ufB*[~  
charges 費用   ` k}   
charge for remittances 匯水手續費   ]~:9b[G2  
charter 營業執照   D=U"L-rRs  
chartered accountant 會計師   cNzn2-qv  
chattles 動產   Y3+G
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check 支票   Nb2]}; O  
che stub 支票存根   A`|OPi)  
closed account 己結清賬戶   @<5?q:9.8  
closing 結算   S .b B.<  
closing entries 結賬紀錄   _VFxzM9f  
closing stock 期末存貨   )]"aa_20]  
closing the book 結賬   kDM\IyM<\  
columnar journal 多欄日記賬   ?d)I!x,;;  
combination 聯合   Cf'O*RFD  
commission 佣金    }xcEWC\  
commodity 商品   {c|=L@/  
common stock 普通股   ITa8*Myj  
company 公司   &[*F!=%8  
compensation 賠償   Suixk'-  
compound interest 複利   6mr5`5~w  
consignee 承銷人   1=x4m=wV  
consignment 寄銷   ;6g&_6  
consignor 寄銷人   z\Vu`Yz  
consolidated balance sheet 合併資產負債表   v%(2l|M  
consolidated profit and loss account 合併損益表   d Ybb>rlu  
consolidation 合併   / lh3.\|  
construction cost 營建成本   PT7L65  
construction revenue 營建收入   \8%64ZL`  
contract 合同   Jrp{e("9  
control account 統制賬戶   @GzEhv  
copyright 版權   -7:J#T/\  
corporation 公司   H tIl;E  
cost 成本   6$ TE-l  
cost accounting 成本會計   m&xyw9a  
cost of labour 勞工成本   IKhpe5}  
cost of production 生產成本   =p9d4smbn  
cost of manufacture 製造成本   !ydJ{\;  
cost of sales 銷貨成本   Vk/CV2  
cost price 成本價格   ]2kgG*^n"  
credit 貸方   |A".Mo_5  
credit note 收款通知單   RkVU^N"  
creditor 債權人   +Z0@z^6\  
crossed check 橫線支票   qF m=(J%  
current account 往來活期賬戶   H
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current asset 流動資產   |7Z7_YWs  
current liability 流動負債   W)I)QinOH  
current profit and loss 本期損益   deR2l(0%yr  
debit 借方   >'3J. FY  
debt 債務   &KC^Vn3Nj  
debtor 債務人   LyM"  
deed 契據   ZSj^\JU  
deferred assets 遞延資產   SsiKuoxk  
deferred liabilities 遞延負債   MsMNP[-l  
delivery 交貨   sr!m   
delivery expense 送貨費   y>T:fu  
delivery order 出貨單   f6x}M9xS%  
demand draft 即期匯票   p!<Y 'G  
demand note 即期票據   #Jt9U 1WbF  
demurrage charge 延期費   W)^0~[ `i  
deposit 存款   _w8iPL5:  
deposit slip 存款單   ]YcM45x
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depreciation 折舊   vz
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direct cost 直接成本   FVOR~z  
direct labour 直接人工   @l~zn%!X  
director 董事   )h-Q
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discount 折扣   ]t-_.E )F  
discount on purchase 進貨折扣   zCxr]md  
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