[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。   ]Rys=.!  
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acceptance 承兌   Am}PXj6  
account 賬戶   4mg 7f^[+  
accountant 會計員   ?@uK
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accounting 會計   V IRv  
accounting system 會計制度   aD JjVD  
accounts payable 應付賬款   Ok.DSOT  
accounts receivable 應收賬款   uEi.nSp)S  
accumulated profits 累積利益   W$ d{  
adjusting entry ?#123;整記錄   7^Q$pT>  
adjustment ?#123;整   e+=G-u5}-  
administration expense 管理費用   RSVN(-wIi)  
advances 預付   _xZb;PbFE  
advertising expense 廣告費   W*WH .1&  
agency 代理   %:8q7PN|  
agent 代理人   n;
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agreement 契約   whp\*]8  
allotments 分配數   Vm%ux>}  
allowance 津貼   DD{@lM\vc  
amalgamation 合併   /)OO)B-r  
amortization 攤銷   #(wzl  
amortized cost 應攤成本   /JY ph^3][  
annuities 年金   j$i8@]  
applied cost 已分配成本   ^Y*.Ktp,o  
applied expense 已分配費用   5O;oo@A:[  
applied manufacturing expense 己分配製造費用   {]^%?]e  
apportioned charge 攤派費用   [q|Q]O0  
appreciation 漲價   Svp
Ts  
article of association 公司章程   U JRT4>G  
assessment 課稅   5r}(|86O/  
assets 資產   .6-o?=5  
attorney fee 律師費   _(A+_|  
audit 審計   w5JC2  
auditor 審計員   w+TuS).  
average 平均數   vh{1u  
average cost 平均成本   B(T4nH_k  
bad debt 壞賬   0JWD] "  
balance 餘額   yDBgSO{d  
balance sheet 資產負債表   KKTfxNxJn  
bank account 銀行賬戶   */h9"B  
bank balance 銀行結存   n'(n4qH2#s  
bank charge 銀行手續費   2o7C2)YT$  
bank deposit 銀行存款   }[R@HmN  
bank discount 銀行貼現   nf@u7*#6  
bank draft 銀行匯票   4]Nr$FY  
bank loan 銀行借款   d:WhP_rK9  
bank overdraft 銀行透支   |4*2xDcl  
bankers acceptance 銀行承兌   K OHH74}_  
bankruptcy 破產   {mr)n3  
bearer 持票人   BGYm]b\j[  
beneficiary 受益人   z_0lMX`  
bequest 遺產   cO?
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bill 票據   RloPP  
bill of exchange 匯票   lcJumV=%>  
bill of lading 提單   1Owk Ly,P  
bills discounted 貼現票據   2Mi;}J1C{  
bills payable 應付票據   'cc4Y~0s  
bills receivable 應收票據   hl ~F1"q)  
board of directors 董事會   >$9yQ9&|  
bonds 債券   
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bonus 紅利   bM_(`]&*  
book value 賬面價值   .T>}O 0L"  
bookkeeper 簿記員   1s\hJATfz  
bookkeeping 簿記   v-aq".XQ  
branch office general ledger 支店往來賬戶   C+IE<=%F  
broker 經紀人   5}aC'j\  
brought down 接前   xE[tD? M{  
brought forward 接上頁   <"P '"SC  
budget 預算   HWAqJb [  
by-product 副產品   @*{BX~f  
by-product sales 副產品銷售   L#N.pd  
capital 股本   &_^<B7aC'k  
capital income 資本收益   zt%Fvn4/pF  
capital outlay 資本支出   c&W.slE6  
capital stock 股本   r1?FH2Ns  
capital stock certificate 股票   HcUz2Rm5XP  
carried down 移後   6242qb  
carried forward 移下頁   _cs9
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cash 現金   D6:J* F&?  
cash account 現金賬戶    0PbIWy'  
cash in bank 存銀行現金   +W4g:bB1  
cash on delivery 交貨收款   *}&aK}h}I  
cash on hand 庫存現金   4V3 w$:,  
cash payment 現金支付   /pN2
Jst  
cash purchase 現購   nx]b\A  
cash sale 現沽   F<WX\q  
cashier 出?#123;員   ',%&DA2  
cashiers check 本票   ;
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certificate of deposit 存款單折   A^pp'{ !.  
certificate of indebtedness 借據   ><7`$2Or  
certified check 保付支票   SX,zJ`"  
certified public accountant 會計師   @zq{#7%z  
charges 費用   za/#R_%p  
charge for remittances 匯水手續費   >Tx;<G  
charter 營業執照   =^M t#h."  
chartered accountant 會計師   X*q C:]e  
chattles 動產   <\mc|p"  
check 支票   ?d)|vX3Uf  
che stub 支票存根   MF(~!SOIG  
closed account 己結清賬戶   WcG&W>  
closing 結算   (%!R  
closing entries 結賬紀錄   m~B=C>r}t  
closing stock 期末存貨   Ee&$9 )t  
closing the book 結賬   *xC '  
columnar journal 多欄日記賬   4BtdN-T}b  
combination 聯合   wQ^a2$Z  
commission 佣金   `:4cb$  
commodity 商品   :wAB"TCt0  
common stock 普通股   AUV$ S2  
company 公司   ~.PYS!" +  
compensation 賠償   Q1[s{,  
compound interest 複利   [{*#cr f  
consignee 承銷人   F#wa)XH
 
consignment 寄銷   R<Tzt'z  
consignor 寄銷人   c y$$}  
consolidated balance sheet 合併資產負債表   N 8vl< Mq  
consolidated profit and loss account 合併損益表   w}b+vh^3Wy  
consolidation 合併   o7 seGw<$X  
construction cost 營建成本   [9^e u>)A  
construction revenue 營建收入   X>>rv lDN  
contract 合同   W'$~mK\  
control account 統制賬戶   uNg.y$>CX  
copyright 版權  
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corporation 公司   2[hl^f^%,  
cost 成本   | L&V-f&K  
cost accounting 成本會計   I:"`|eHxv  
cost of labour 勞工成本   7
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cost of production 生產成本   iH=@``Z  
cost of manufacture 製造成本   U?{j  
cost of sales 銷貨成本   !Ua#smZ  
cost price 成本價格   _C\b,D}p  
credit 貸方   =x}/q4}L  
credit note 收款通知單   quYZD6IH  
creditor 債權人   Y."[k&P-  
crossed check 橫線支票   i=T/}c)  
current account 往來活期賬戶   "kC>EtaX  
current asset 流動資產   TbuR?#  
current liability 流動負債   TW0^wSm  
current profit and loss 本期損益   1<"kN^  
debit 借方   z
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debt 債務   -(G2@NG  
debtor 債務人   ~^*tIIOX  
deed 契據   5EUk p6Y  
deferred assets 遞延資產   AF-.Nwp  
deferred liabilities 遞延負債   m }(DJ?qP  
delivery 交貨   {cA )jW\'  
delivery expense 送貨費   x{}m)2[Y  
delivery order 出貨單   HApP*1J^c  
demand draft 即期匯票   <k!G%R<9  
demand note 即期票據   10&A3C(E  
demurrage charge 延期費   6z *L9Vy($  
deposit 存款   zU%aobZ  
deposit slip 存款單   y=Hl~ev`9  
depreciation 折舊   >Z%^|S9  
direct cost 直接成本   0&x)5^lG  
direct labour 直接人工   Cu]X &l  
director 董事   tWFJ
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discount 折扣   |7-tUHMo[  
discount on purchase 進貨折扣   s7?kU3y=s  
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