[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。   *|Tx4Qt  
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acceptance 承兌   1N,</<"  
account 賬戶   :pq+SifP  
accountant 會計員   8u6*;*o  
accounting 會計   KSz;D+L\  
accounting system 會計制度   a[I :^S  
accounts payable 應付賬款   .kcyw>T`I  
accounts receivable 應收賬款   )\Am:?RH;  
accumulated profits 累積利益   g=n{G@*N  
adjusting entry ?#123;整記錄   shKTj5s?  
adjustment ?#123;整   ^VOFkUp)  
administration expense 管理費用   E%LUJx}  
advances 預付   f?W_/daP  
advertising expense 廣告費   9(6f:D  
agency 代理   F$M^}vsjGx  
agent 代理人   JVydTvc  
agreement 契約   \xG_q>1_  
allotments 分配數   g8kS}7/  
allowance 津貼   XlLG/N  
amalgamation 合併   DaP,3>M  
amortization 攤銷   {.eo?dQ  
amortized cost 應攤成本   q#=HBSyM  
annuities 年金   0Xb,ne 7  
applied cost 已分配成本   Z-:T')#Cf  
applied expense 已分配費用   MroN=%|t  
applied manufacturing expense 己分配製造費用   `3g5n:"g\  
apportioned charge 攤派費用   HA$Xg j  
appreciation 漲價   S#kYPe  
article of association 公司章程   galzk$D  
assessment 課稅   f*}}Az.4  
assets 資產   Wn2'uZ5If  
attorney fee 律師費   bb
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audit 審計   e.\dqt~%y  
auditor 審計員   9fm9xTL  
average 平均數   `J]e.K  
average cost 平均成本   \#4mPk_"  
bad debt 壞賬   ,.Lwtp,n  
balance 餘額   ,oykOda:|  
balance sheet 資產負債表   ZLP/&`>8  
bank account 銀行賬戶   90#* el  
bank balance 銀行結存   FY<Q|Ov  
bank charge 銀行手續費   IdqCk0lVD  
bank deposit 銀行存款   zZ6m`]{B9?  
bank discount 銀行貼現   :{+~i.*  
bank draft 銀行匯票   {xx}xib3  
bank loan 銀行借款   EQN)y27poW  
bank overdraft 銀行透支   oqAO@<dL!  
bankers acceptance 銀行承兌   k4a51[SYBK  
bankruptcy 破產   4sRM"w;  
bearer 持票人   ,Qx]_gZ`  
beneficiary 受益人   s_ t/  
bequest 遺產   +5S>"KAUt0  
bill 票據   ,OWk[
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bill of exchange 匯票   `;Ho<26  
bill of lading 提單   /poGhB1k  
bills discounted 貼現票據   D&i\dgbK  
bills payable 應付票據   A 0v=7 ]  
bills receivable 應收票據   )9^)t   
board of directors 董事會   "
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bonds 債券   /78]u^SW  
bonus 紅利   nfbR"E jXr  
book value 賬面價值   fcxg6W'  
bookkeeper 簿記員   E*O($tS  
bookkeeping 簿記   }4p)UX>aWT  
branch office general ledger 支店往來賬戶   <o/!M6^:  
broker 經紀人   !NH(EWER  
brought down 接前   Q7rBc wm5  
brought forward 接上頁   10fxK  
budget 預算   %cLS*=MO  
by-product 副產品   D6Au)1y=&  
by-product sales 副產品銷售   6#7hMQ0&;O  
capital 股本   8T1zL.u>q  
capital income 資本收益   hs[x\:
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capital outlay 資本支出   <Y."()}GeH  
capital stock 股本  
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capital stock certificate 股票   eT+i&  
carried down 移後   ?h6|N%U'  
carried forward 移下頁   0KnL{Cj   
cash 現金   {;DAKWm@T  
cash account 現金賬戶   T:u>7
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cash in bank 存銀行現金   &n DXn|  
cash on delivery 交貨收款   ;Ax-f04gG  
cash on hand 庫存現金   x(._?5  
cash payment 現金支付   r[4n2Mys  
cash purchase 現購   0u1ZU4+EC  
cash sale 現沽   /i3JP}  
cashier 出?#123;員  

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cashiers check 本票   ydyTDn  
certificate of deposit 存款單折   9Q=VRH:  
certificate of indebtedness 借據   8'u9R~})
 
certified check 保付支票   :~ pGHl  
certified public accountant 會計師   W?5')  
charges 費用   Vx(*OQ  
charge for remittances 匯水手續費   nm@
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charter 營業執照   [a04
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chartered accountant 會計師   [02rs@c>  
chattles 動產   :a6LfPEAX  
check 支票  
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che stub 支票存根   i}VF$XN  
closed account 己結清賬戶   UxL*I[z5  
closing 結算   rz@qW2  
closing entries 結賬紀錄   B~w$j/sWU  
closing stock 期末存貨   .26mB
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closing the book 結賬   d #1Y^3n  
columnar journal 多欄日記賬   *{3d+j/?/  
combination 聯合   x=t
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commission 佣金   o5bp~.m<  
commodity 商品   sFc\L94  
common stock 普通股   Jqj!k*=/  
company 公司   Z#Mm4(KNh  
compensation 賠償   Fp/{L  
compound interest 複利   !HvA5'|:}  
consignee 承銷人   8cG?p  
consignment 寄銷   {1)A"lQu  
consignor 寄銷人   F{0\a;U@^  
consolidated balance sheet 合併資產負債表   oT-gZedW(  
consolidated profit and loss account 合併損益表   m<h%BDSzr{  
consolidation 合併   r,Uk)xa/^  
construction cost 營建成本   kJJT`Ba&/  
construction revenue 營建收入   BM<q;;pO  
contract 合同   zY*9M3(X  
control account 統制賬戶   QWk3y" 5n<  
copyright 版權   LH5Z@*0#  
corporation 公司   1uAjy(
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cost 成本   I/`"lAFe  
cost accounting 成本會計   LqbI/AQ)  
cost of labour 勞工成本   5EFt0?G  
cost of production 生產成本   n9'3~qVZ  
cost of manufacture 製造成本   J,F1Xmr4  
cost of sales 銷貨成本   ?H= q!i  
cost price 成本價格   _~z oMdT!  
credit 貸方   hq 3n&/  
credit note 收款通知單   @@AL@.*  
creditor 債權人   U?UU]>Q  
crossed check 橫線支票   r[S(VPo[()  
current account 往來活期賬戶   C|V7ZL>W  
current asset 流動資產   ^ Oh  
current liability 流動負債   }R%H?&P  
current profit and loss 本期損益   fB8, )&  
debit 借方   7%y$^B 7 {  
debt 債務   J].Oxch&y  
debtor 債務人   Ix-Mp   
deed 契據   zMsup4cl  
deferred assets 遞延資產   )2&3D"V  
deferred liabilities 遞延負債   )0VL$A  
delivery 交貨   %L=e%E=m  
delivery expense 送貨費   aKDY_D  
delivery order 出貨單   $G".PW
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demand draft 即期匯票   lU{)%4e`  
demand note 即期票據   'z$$ZEz!C  
demurrage charge 延期費   $aV62uNf  
deposit 存款   GbSCk}>  
deposit slip 存款單   rYb5#aT[  
depreciation 折舊   wZ(1\ M(  
direct cost 直接成本   j'D%eQI,V  
direct labour 直接人工   24 [KGp  
director 董事   `HX:U3 /  
discount 折扣   iX
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discount on purchase 進貨折扣   i#'K7XM2  
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