[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。   C^8)IN=$  
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acceptance 承兌   ixI5Xd<  
account 賬戶   )2<B$p  
accountant 會計員  
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accounting 會計   u;'<- _
 
accounting system 會計制度   w'zO(6 `  
accounts payable 應付賬款   Dry;$C}P  
accounts receivable 應收賬款   3Av(|<cR  
accumulated profits 累積利益   <>
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adjusting entry ?#123;整記錄   }:c,SO!  
adjustment ?#123;整   MTFVnoZMQ_  
administration expense 管理費用   ym,Ot1  
advances 預付   z"P,=M6De  
advertising expense 廣告費   P20]>Hg  
agency 代理   f )s_e  
agent 代理人   ~"<VUJ=Ly:  
agreement 契約   Ppo^qb  
allotments 分配數   }9+1<mT9a/  
allowance 津貼   wor'=byh\  
amalgamation 合併   lWyP[>*  
amortization 攤銷   |@Idf` N$  
amortized cost 應攤成本   HTtGpTsF  
annuities 年金   ph&H*Mc  
applied cost 已分配成本   &T{B~i3w8  
applied expense 已分配費用   |uBot#K|  
applied manufacturing expense 己分配製造費用   as\K(c9  
apportioned charge 攤派費用   3PR7g  
appreciation 漲價   )hZ}$P1  
article of association 公司章程   _ry E n  
assessment 課稅  
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assets 資產   J-%PyvK$?  
attorney fee 律師費   n+F-,=0  
audit 審計   :7PSZc:xE  
auditor 審計員   __zu-!v  
average 平均數   +Tc(z{;  
average cost 平均成本   d&R\7)0  
bad debt 壞賬   ZD]
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balance 餘額   F~@1n,[  
balance sheet 資產負債表   u b>K ^  
bank account 銀行賬戶   r1[T:B'  
bank balance 銀行結存   F]&J%i F[  
bank charge 銀行手續費   &=yqWW?  
bank deposit 銀行存款   !CMVZf;u  
bank discount 銀行貼現   .=w`T #L  
bank draft 銀行匯票   /$4?.qtu  
bank loan 銀行借款   %?G.lej,x  
bank overdraft 銀行透支   N+@@EOmH  
bankers acceptance 銀行承兌   <x;[ H%  
bankruptcy 破產   }d*sWSPu(  
bearer 持票人   3SB7)8Id1  
beneficiary 受益人   T9;o.f S  
bequest 遺產   WxP4{T* <  
bill 票據   w.F3o4YP  
bill of exchange 匯票   #?d>S;)+  
bill of lading 提單   
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bills discounted 貼現票據   ?(L?X&)v  
bills payable 應付票據   B>nd9Z '  
bills receivable 應收票據   9NoPrR=x1  
board of directors 董事會   Nn4Kt,KY  
bonds 債券   *l8vCa9Y  
bonus 紅利   5lA 8e  
book value 賬面價值   ?*5l}y=  
bookkeeper 簿記員   NU\t3JaR  
bookkeeping 簿記   eOmxA<h  
branch office general ledger 支店往來賬戶   Vm8_ !$F  
broker 經紀人   uRcuy/CY  
brought down 接前   e&7}N Za
 
brought forward 接上頁   a}]@o"  
budget 預算   lukRFN>c"  
by-product 副產品   +fR`@HI  
by-product sales 副產品銷售   H.S|njn:r  
capital 股本   fOfz^W  
capital income 資本收益   x,*t/nzR  
capital outlay 資本支出   SmEd'YD!J  
capital stock 股本   oDDH;Q"M(  
capital stock certificate 股票   ,O`*AzjS5Q  
carried down 移後   (c7{dYV  
carried forward 移下頁   L ]'CA^N  
cash 現金   _)H+..=  
cash account 現金賬戶   Xg#([}b  
cash in bank 存銀行現金   uUB%I 8  
cash on delivery 交貨收款   #IJKMSGw?E  
cash on hand 庫存現金   DLQ`<aU
 
cash payment 現金支付   n>+W]I&E  
cash purchase 現購   *iN]#)3>  
cash sale 現沽   ] ]-0RJ=S?  
cashier 出?#123;員   c{P
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cashiers check 本票   `^h##WaXap  
certificate of deposit 存款單折   ~PvzUT-^  
certificate of indebtedness 借據   m1Z8SM+  
certified check 保付支票   7i8qB462  
certified public accountant 會計師   W8rn8Rh  
charges 費用   .F|WQ7Mu  
charge for remittances 匯水手續費   J4^cd  
charter 營業執照   #gT^hl5/  
chartered accountant 會計師   F!t13%yeu?  
chattles 動產   7ZnQ] ?  
check 支票   Pz
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che stub 支票存根   wi >ta  
closed account 己結清賬戶   };sm8P
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closing 結算   wZb@VG}%  
closing entries 結賬紀錄   vwD(J.;  
closing stock 期末存貨   @Ec9Do>  
closing the book 結賬   @_nhA/rlc  
columnar journal 多欄日記賬   } ~bOP^'  
combination 聯合   u^[v{hv'H  
commission 佣金   / /rWc,c  
commodity 商品   #-,`4x$m|  
common stock 普通股   ?P]md9$(+e  
company 公司   \F3t&:  
compensation 賠償   ]TOY_K8"z#  
compound interest 複利   &zy9}4w,  
consignee 承銷人   sVnuSm  
consignment 寄銷   5X-(@Gw
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consignor 寄銷人   %Qb
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consolidated balance sheet 合併資產負債表   m"}G-#  
consolidated profit and loss account 合併損益表   U#4W"1~iX  
consolidation 合併   ;OyM~T gI  
construction cost 營建成本   V(0[QA  
construction revenue 營建收入   '>$A7  
contract 合同   xI8*sTx 6  
control account 統制賬戶   Cu7iHhY5  
copyright 版權   o(qmI /h  
corporation 公司   Pl6=
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cost 成本   !*-cf$  
cost accounting 成本會計   0w]?yqn
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cost of labour 勞工成本   }@4*0_g"Aw  
cost of production 生產成本   S22;g  
cost of manufacture 製造成本   RwKN  
cost of sales 銷貨成本   D1k]  
cost price 成本價格   pn|{P<b\  
credit 貸方   =
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credit note 收款通知單   LlqhZetS  
creditor 債權人   i[n1}E.@  
crossed check 橫線支票   Q4*c L5j  
current account 往來活期賬戶   J-c7ZcTt  
current asset 流動資產   R4;6Oi)  
current liability 流動負債   2{N0. |5  
current profit and loss 本期損益   CcQ|0  
debit 借方    X}Fv*  
debt 債務   3 Gkw.  
debtor 債務人   Ek0.r)Nw  
deed 契據   z_TK (;j  
deferred assets 遞延資產   2F(j=uV+  
deferred liabilities 遞延負債   n
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delivery 交貨   [u:_Jqf-  
delivery expense 送貨費   tWuQKN`_  
delivery order 出貨單   CqV \:50g  
demand draft 即期匯票   $mlcaH  
demand note 即期票據   ?1sY S  
demurrage charge 延期費   _6(=0::x  
deposit 存款   #oI`j q  
deposit slip 存款單   G1|:b-C  
depreciation 折舊   Jt"Wtr   
direct cost 直接成本   Pmb`05\  
direct labour 直接人工   J/Li{xp)Lg  
director 董事   B7;MY6h#  
discount 折扣   e{=$4F  
discount on purchase 進貨折扣   KtE`L4tW6  
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