[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。   '/G.^Zl 9  
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acceptance 承兌   q0,Diouq  
account 賬戶   I#tn/\n  
accountant 會計員   TeSF  
accounting 會計   eJIBkFW/3y  
accounting system 會計制度   _0<qS{RW  
accounts payable 應付賬款   FT!|YJz<K  
accounts receivable 應收賬款   x!"S`AM  
accumulated profits 累積利益   -$!`8[fM  
adjusting entry ?#123;整記錄   a 39Kl_\  
adjustment ?#123;整   AtGk _tpVZ  
administration expense 管理費用   i!@L`h!rw  
advances 預付   "X=l7{c/  
advertising expense 廣告費   FhVi|Va  
agency 代理   9X/c%:)\=  
agent 代理人   8&\<p7}=h  
agreement 契約   >LRt,.hy6  
allotments 分配數   aOFF"(]Cl  
allowance 津貼   ^&>(_I\w.6  
amalgamation 合併   0.Pd,L(  
amortization 攤銷   g-q~0  
amortized cost 應攤成本   sluR@[l  
annuities 年金   ZaBGkDX5  
applied cost 已分配成本   bsO7
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applied expense 已分配費用   +}@1X&v:  
applied manufacturing expense 己分配製造費用   N&n2\
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apportioned charge 攤派費用   n$i}r\ so  
appreciation 漲價   p)NhV  
article of association 公司章程   { AdPC?R`  
assessment 課稅   |#fqHON  
assets 資產   ?{ns1nW:  
attorney fee 律師費   cD{I*t$  
audit 審計   x<W`2Du  
auditor 審計員   !)FM/Xj,o  
average 平均數   t&MJSFkiA  
average cost 平均成本   Q[O[,Rk  
bad debt 壞賬  
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balance 餘額   C %}}~Y  
balance sheet 資產負債表   cPZD#";f  
bank account 銀行賬戶   M}MXR=X,  
bank balance 銀行結存   794V(;sW,  
bank charge 銀行手續費   ]U.1z  
bank deposit 銀行存款   1$vs
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bank discount 銀行貼現   KAH9?zI)M  
bank draft 銀行匯票   9&a&O Z{  
bank loan 銀行借款   aVcQ  
bank overdraft 銀行透支   rw/WD(  
bankers acceptance 銀行承兌   !
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bankruptcy 破產   u?6L.^Op  
bearer 持票人   xO"fg9a  
beneficiary 受益人   @5jJoy(mX@  
bequest 遺產   .cJWYMC  
bill 票據   7/%{7q3G>  
bill of exchange 匯票   `&]<_Jc1  
bill of lading 提單   QhUv(]
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bills discounted 貼現票據   uH1%diL^  
bills payable 應付票據   #Ux*":  
bills receivable 應收票據   <J" 7ufHSQ  
board of directors 董事會   oU[Ba8qh  
bonds 債券   Y?G\@6  
bonus 紅利   r6k0=6i  
book value 賬面價值   RQiGKz5  
bookkeeper 簿記員   0*0]RC5?  
bookkeeping 簿記   (T+fO}0  
branch office general ledger 支店往來賬戶   #~<cp)!3  
broker 經紀人   Ct2 m l  
brought down 接前   FrXFm+8 F  
brought forward 接上頁   /;>U0~K  
budget 預算   [
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by-product 副產品   ?`T< sk8c  
by-product sales 副產品銷售   `@?f@p$(B  
capital 股本   VQA}!p  
capital income 資本收益   {!h|(xqN+  
capital outlay 資本支出   I{#&!h>]U  
capital stock 股本   aBv3vSq>Q  
capital stock certificate 股票   I!'PvIyO  
carried down 移後   w;@DcX$]  
carried forward 移下頁   *9V;;bY#  
cash 現金   -XNjyXm2  
cash account 現金賬戶   }@Rq'VPZd  
cash in bank 存銀行現金   4JF)w;X}  
cash on delivery 交貨收款   F|.,lb |L  
cash on hand 庫存現金   Zqwxi1  
cash payment 現金支付   .<uxZ  
cash purchase 現購   ::bK{yZm  
cash sale 現沽   "o.V`Bj  
cashier 出?#123;員   a|aRUxa0"  
cashiers check 本票   : V16bRpjL  
certificate of deposit 存款單折   m2&"}bI{  
certificate of indebtedness 借據   F~j U;L  
certified check 保付支票   mY[s2t  
certified public accountant 會計師   oS3}xT" U  
charges 費用   pZ4]KxX@  
charge for remittances 匯水手續費   \GA6;6%Oo  
charter 營業執照   29eg.E  
chartered accountant 會計師   *6uZ"4rb.  
chattles 動產   Oa7x(
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check 支票   [X>\!mt  
che stub 支票存根   *]uo/g  
closed account 己結清賬戶   /B>p.%M[&  
closing 結算   9nW/pv  
closing entries 結賬紀錄   %N}OMc.W  
closing stock 期末存貨   FtBYPSGz  
closing the book 結賬   zQY|=4NP  
columnar journal 多欄日記賬   [Y@?l]&  
combination 聯合   Q.SLiI  
commission 佣金   fa#xEWaFr  
commodity 商品   -"*UICd  
common stock 普通股   00s&<EM  
company 公司   (S~|hk^  
compensation 賠償   3a #X:?  
compound interest 複利   F3k]*pk8w  
consignee 承銷人   r8PXdNg  
consignment 寄銷   'EF\=o)^Y  
consignor 寄銷人   E+XpgR
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consolidated balance sheet 合併資產負債表   > Y7nq\  
consolidated profit and loss account 合併損益表   ] ;@"-H  
consolidation 合併   BI9~%dm  
construction cost 營建成本   dOm`p W^  
construction revenue 營建收入   +<cvyg5U  
contract 合同   xDRNtLj<u  
control account 統制賬戶   InI^,&<  
copyright 版權   Yt^<^l77D  
corporation 公司   %3v:c|r  
cost 成本   LR:Qb]|"  
cost accounting 成本會計   @WcK<Qho  
cost of labour 勞工成本   "zU}]|R  
cost of production 生產成本   |Ld/{&Qr  
cost of manufacture 製造成本   Y6LoPJ  
cost of sales 銷貨成本   %EC{O@EAk  
cost price 成本價格   i={ :6K?^  
credit 貸方   Vs>/ q
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credit note 收款通知單   .}KY*y  
creditor 債權人   S@Rw+#QE  
crossed check 橫線支票   \etuIFQ#U  
current account 往來活期賬戶   @8[3]<  
current asset 流動資產   7MX nt5qUh  
current liability 流動負債   *.g0;\HF  
current profit and loss 本期損益   8<z]rLQw?%  
debit 借方   ^4jIT1  
debt 債務   X^L)5n+$X  
debtor 債務人   YS$?Wz  
deed 契據   :H}a/ x*ur  
deferred assets 遞延資產   >3R%GNw  
deferred liabilities 遞延負債   ,~;_-  
delivery 交貨   I]S8:w![  
delivery expense 送貨費   qE
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delivery order 出貨單   C[cNwvz  
demand draft 即期匯票   x --buO  
demand note 即期票據   JryCL]  
demurrage charge 延期費   VUfV=&D-*g  
deposit 存款   RS`]>K3t  
deposit slip 存款單   B?}ZAw>  
depreciation 折舊   ^QX3p,Y  
direct cost 直接成本   UNc!6Q-.  
direct labour 直接人工   x)'4u6;d  
director 董事   yHvF"4]  
discount 折扣   GWs[a$|  
discount on purchase 進貨折扣   -49z.(@ki  
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