[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。   +)e+$ l  
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acceptance 承兌   GsNZr=;C  
account 賬戶   jtQ}   
accountant 會計員   ,\ z x4*  
accounting 會計   43BqNQ0  
accounting system 會計制度   E Ks4N4k  
accounts payable 應付賬款   LVBE+{P\5?  
accounts receivable 應收賬款   pn aSOyR  
accumulated profits 累積利益   Gxh1wqLR  
adjusting entry ?#123;整記錄   ;0:[X+"(  
adjustment ?#123;整   %1kIaYZ  
administration expense 管理費用   C.?~D*Q  
advances 預付   '0jn|9l58  
advertising expense 廣告費   ' "]U+aIg  
agency 代理   *f3?0w  
agent 代理人   AP/#?   
agreement 契約   2X@"#wIg  
allotments 分配數    t'e5!Ma  
allowance 津貼   l !:kwF  
amalgamation 合併   {*K7P>&  
amortization 攤銷   EVDcj,b"^  
amortized cost 應攤成本   $VUX?ii$7=  
annuities 年金   !4(QeV-=  
applied cost 已分配成本   A$W~R  
applied expense 已分配費用   DAx
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applied manufacturing expense 己分配製造費用   .CBb%onx  
apportioned charge 攤派費用   o 6)U\z  
appreciation 漲價   Zd8`95  
article of association 公司章程   %<^j=K= 0  
assessment 課稅   ow K)]t  
assets 資產   $'93:9tg
 
attorney fee 律師費   VqnM>||  
audit 審計   NWII?X#T}  
auditor 審計員   v8 pOA<s  
average 平均數   wg]VG,  
average cost 平均成本   o&#
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bad debt 壞賬   -s9()K(vZG  
balance 餘額   WXe]Q b g  
balance sheet 資產負債表   t-)d*|2n}o  
bank account 銀行賬戶   U*7x81v?j  
bank balance 銀行結存   J3_Ou2cF`  
bank charge 銀行手續費   ;_p!20.(  
bank deposit 銀行存款   ZFRKzPc {V  
bank discount 銀行貼現   o8u;2gZx  
bank draft 銀行匯票   V3q[$~9  
bank loan 銀行借款   7(C:ty9  
bank overdraft 銀行透支   }mOo=)C!  
bankers acceptance 銀行承兌   ;2l|0:  
bankruptcy 破產   (W+aeB0  
bearer 持票人   _~O*V&  
beneficiary 受益人   1EA#c>I$  
bequest 遺產   >- U+o.o  
bill 票據   ^JAp#?N^9  
bill of exchange 匯票   PUErvLt  
bill of lading 提單   'C) v?!19  
bills discounted 貼現票據   %'.3t|zH  
bills payable 應付票據   CO`?M,x>  
bills receivable 應收票據  
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board of directors 董事會   hd@jm^k  
bonds 債券   2&XNT-Qm  
bonus 紅利   N."x@mV  
book value 賬面價值   #M@~8dAH}M  
bookkeeper 簿記員   %#C9E kr  
bookkeeping 簿記   [I`:%y  
branch office general ledger 支店往來賬戶   %BF,;(P  
broker 經紀人   y'(a:.%I  
brought down 接前   ~,.'
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brought forward 接上頁   8~y&"  \  
budget 預算   bL/DjsZ@  
by-product 副產品   iAZbh"I  
by-product sales 副產品銷售   "<&) G{  
capital 股本   +`uNO<$~f  
capital income 資本收益   `\J,%J  
capital outlay 資本支出   @W-0ybv  
capital stock 股本   G%viWWTY  
capital stock certificate 股票   HJJ;gTj  
carried down 移後   06]"{2  
carried forward 移下頁   lN*beOj  
cash 現金   1@n'6!]6O  
cash account 現金賬戶   ;.=]Ar}  
cash in bank 存銀行現金   CV)K=Br5&_  
cash on delivery 交貨收款   p4D.nB8  
cash on hand 庫存現金   F ESl#.}  
cash payment 現金支付   /[E2+g  
cash purchase 現購   +QP(ATdM  
cash sale 現沽   R]3j6
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cashier 出?#123;員  
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cashiers check 本票   3Uej]}c  
certificate of deposit 存款單折   g{CU1c)B  
certificate of indebtedness 借據   )YW"Zo8~!1  
certified check 保付支票   a[p$e?gka  
certified public accountant 會計師   |5jrl|  
charges 費用   oxL)Jx\c9A  
charge for remittances 匯水手續費   a(X V~o  
charter 營業執照   n'[>h0  
chartered accountant 會計師   \, '4eV  
chattles 動產   (__$YQ-  
check 支票   88l1g,`**  
che stub 支票存根   NS-0-o|4#  
closed account 己結清賬戶   xjD."q  
closing 結算   Q]e]\J  
closing entries 結賬紀錄   @0(%ayi2Y  
closing stock 期末存貨   &4ndi=.#rg  
closing the book 結賬   nw(R=C  
columnar journal 多欄日記賬   LW k
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combination 聯合   5p6/dlN-a  
commission 佣金   *W;;L_V"   
commodity 商品   NY|hE@{2.  
common stock 普通股   #8zC/u\`=  
company 公司   k(o(:-+x  
compensation 賠償   <KfR)7I$0a  
compound interest 複利   5zh6l+S[  
consignee 承銷人   0!oqP1  
consignment 寄銷   T}
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consignor 寄銷人   U({
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consolidated balance sheet 合併資產負債表   {Qc,Nl [?  
consolidated profit and loss account 合併損益表   f@[)*([  
consolidation 合併   ix$ ^1(  
construction cost 營建成本   {{?MO{Mh*  
construction revenue 營建收入   6lT< lzT  
contract 合同   |?nYs>K  
control account 統制賬戶   rT\~VJ>+i  
copyright 版權   [ r  
corporation 公司   /:ZwGyT
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cost 成本   hQ(^;QcSu  
cost accounting 成本會計   vG7Mk8mIr  
cost of labour 勞工成本   r+h%a~A#>  
cost of production 生產成本   9yaTDxB>  
cost of manufacture 製造成本   J%n#uUs  
cost of sales 銷貨成本   )_\;l%&  
cost price 成本價格   H4sW%nZ0  
credit 貸方   -v-kFzu  
credit note 收款通知單   ?|WoNA~j}`  
creditor 債權人   Bex;!1  
crossed check 橫線支票   E0/>E  
current account 往來活期賬戶   Hzj8o3  
current asset 流動資產   w,up`W7,  
current liability 流動負債   p(nO~I2E  
current profit and loss 本期損益   ^$}O?y7O  
debit 借方   <VSB!:ew  
debt 債務   5gV,^[E-z  
debtor 債務人   -agB ]j  
deed 契據   1zC
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deferred assets 遞延資產   63J3NwFt  
deferred liabilities 遞延負債   ITg:OOQ  
delivery 交貨   cvo+{u$s  
delivery expense 送貨費   rsa_)iBC  
delivery order 出貨單   B9[vv;lzu  
demand draft 即期匯票   otfmM]f  
demand note 即期票據   *xmC`oP  
demurrage charge 延期費   rk4KAX_[  
deposit 存款   4`mf^Kf  
deposit slip 存款單   >2#<tH0  
depreciation 折舊   1h(IrV5g  
direct cost 直接成本   )">#bu$  
direct labour 直接人工   mtkZF{3Jx  
director 董事   G[]%1 _QCO  
discount 折扣   $y,KDR7^  
discount on purchase 進貨折扣   -s!J3DB  
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