[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。   P'6(HT>F?  
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acceptance 承兌   {1 94u%'  
account 賬戶   uz+b  
accountant 會計員   <~Tlx:  
accounting 會計   A fctycQ-  
accounting system 會計制度   *
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accounts payable 應付賬款   :{tvAdMl7  
accounts receivable 應收賬款   S:"t]gbF =  
accumulated profits 累積利益   w{"GA~=  
adjusting entry ?#123;整記錄   Z qg(\  
adjustment ?#123;整   $|YIr7?R  
administration expense 管理費用   uOrv
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advances 預付   (d
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advertising expense 廣告費   =7mR#3yt  
agency 代理   41TB  
agent 代理人   :*!u\lV\  
agreement 契約   A2"xCJ0`  
allotments 分配數   K
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allowance 津貼   Zh.fv-Ecp  
amalgamation 合併   ^q,KRut  
amortization 攤銷   Ga%]$4u  
amortized cost 應攤成本   #7U,kTj9  
annuities 年金   [hS?d.D   
applied cost 已分配成本   [#td  
applied expense 已分配費用   0\jOg  
applied manufacturing expense 己分配製造費用   Tf"DpA!_  
apportioned charge 攤派費用   `B6{y9J6  
appreciation 漲價   -j[n^y'v  
article of association 公司章程   [j0I} +@4H  
assessment 課稅   !DCJ2h%E[_  
assets 資產   L/GM~*Xp(O  
attorney fee 律師費   WJU` g  
audit 審計   .>?["e#,  
auditor 審計員   T}[W')[s  
average 平均數   8y!fqXm%)  
average cost 平均成本   v-)e
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bad debt 壞賬   =3oz74O[  
balance 餘額   <' %g $"  
balance sheet 資產負債表   G6eC.vU]j  
bank account 銀行賬戶   }FMl4 _}u  
bank balance 銀行結存   "ngYh]Git$  
bank charge 銀行手續費   %~ecrQ ;  
bank deposit 銀行存款  
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bank discount 銀行貼現   );z}T0C  
bank draft 銀行匯票   R\:C|/6f  
bank loan 銀行借款   !r.}y|t?;  
bank overdraft 銀行透支   ?/)5U}*M0T  
bankers acceptance 銀行承兌   "`"j2{9|e!  
bankruptcy 破產   u?g!E."v  
bearer 持票人   i&>,aiH@  
beneficiary 受益人   :<&}/r  
bequest 遺產   7"xd'\c@  
bill 票據   #s
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bill of exchange 匯票   MQY1he2M  
bill of lading 提單   !n
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bills discounted 貼現票據    cJ8F#t  
bills payable 應付票據   54J<ZXCs  
bills receivable 應收票據   <\^X,,WtO  
board of directors 董事會   XU9=@y+|v  
bonds 債券   oAyk  
bonus 紅利   7^iF,
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book value 賬面價值   0uU%jN$  
bookkeeper 簿記員   M :`hb$k:  
bookkeeping 簿記   aG}9Z8D  
branch office general ledger 支店往來賬戶   L''0`a. +S  
broker 經紀人   45MK|4\Y_  
brought down 接前   {C]M]b*F6(  
brought forward 接上頁   D?\K~U* >  
budget 預算   <YeF?$S}  
by-product 副產品   38q@4U=aiw  
by-product sales 副產品銷售   GYO\l.%V5y  
capital 股本   GPR`=]n& &  
capital income 資本收益   Xp} vJl   
capital outlay 資本支出   Xb^\{s?b  
capital stock 股本   3Gp4%UT&  
capital stock certificate 股票   ]Hd0 Y%  
carried down 移後   ){YPP!8cI  
carried forward 移下頁   X^|oY]D  
cash 現金   o@>c[knJ  
cash account 現金賬戶   lIFt/  
cash in bank 存銀行現金   t^C
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cash on delivery 交貨收款   CY>NU  
cash on hand 庫存現金   5&X  
cash payment 現金支付   n/,7ryu  
cash purchase 現購   P/I{q s  
cash sale 現沽   mzT} C&hfP  
cashier 出?#123;員   9uS7G*  
cashiers check 本票   CMBW]b|   
certificate of deposit 存款單折   K<]fElh -  
certificate of indebtedness 借據   rmMO-!s  
certified check 保付支票   99ha
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certified public accountant 會計師   7lVIN&.=  
charges 費用   #h3+T*5} 6  
charge for remittances 匯水手續費   xeI ,Kz."  
charter 營業執照   m@O\Bi}=}  
chartered accountant 會計師   f0D Ch]  
chattles 動產   40#KcbMa|  
check 支票   KFZ[gqW8YY  
che stub 支票存根   !GIsmqVY  
closed account 己結清賬戶   ]F@md(J  
closing 結算   GcU/  
closing entries 結賬紀錄   `>sqP aD  
closing stock 期末存貨   ?UfZVyHv+  
closing the book 結賬  
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columnar journal 多欄日記賬   i9xv`Ev=R  
combination 聯合   uf;q/Wr  
commission 佣金   )2FO+_K?T  
commodity 商品   Dz50,*}J  
common stock 普通股   EORRSP,$2  
company 公司   =wj~6:Bf  
compensation 賠償   Y
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compound interest 複利   %b{!9-n}  
consignee 承銷人   20moX7L  
consignment 寄銷   t <|s&  
consignor 寄銷人   lXPn]iLJ  
consolidated balance sheet 合併資產負債表   Yjl0Pz.q  
consolidated profit and loss account 合併損益表   x>J3tp$2  
consolidation 合併   <=inogf  
construction cost 營建成本   =P#!>*\ar  
construction revenue 營建收入   <dN=d3S  
contract 合同   S!q}Pn  
control account 統制賬戶   ZWa#}VS}-n  
copyright 版權   lBn*G&(P  
corporation 公司   ^97ZH)Ww  
cost 成本   |f:d72{Qr  
cost accounting 成本會計   KNg5Ptk  
cost of labour 勞工成本   =CVT8(N*  
cost of production 生產成本   cik@QN<[0
 
cost of manufacture 製造成本   'sF563kE  
cost of sales 銷貨成本   !p&'so^-W  
cost price 成本價格   =_dd4`G&<  
credit 貸方   68c; V
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credit note 收款通知單   ~1'468  
creditor 債權人   z`5I1#PVA  
crossed check 橫線支票   `_'Dj>  
current account 往來活期賬戶   d8kwW!m+  
current asset 流動資產   BLH=:zb5  
current liability 流動負債   %^l&fM*  
current profit and loss 本期損益   0X?fDz}jd  
debit 借方   [~<',,tA0|  
debt 債務   D%idlL2%J  
debtor 債務人   9-Qtj49  
deed 契據   u-9t s  
deferred assets 遞延資產   \Ep/'Tj&  
deferred liabilities 遞延負債   M=WE^v!b  
delivery 交貨   W`'|&7~  
delivery expense 送貨費   !5OMAWNU@  
delivery order 出貨單   |I }+!DDuv  
demand draft 即期匯票   'c[LTpn4=  
demand note 即期票據   erP>P  
demurrage charge 延期費   tTFoS[ V  
deposit 存款   9`v:$(I  
deposit slip 存款單   6h_k`z  
depreciation 折舊   ++!E9GU{  
direct cost 直接成本   ^R7zLHU;  
direct labour 直接人工   I=%sDn  
director 董事   wDhcHB  
discount 折扣   _A|\.(t  
discount on purchase 進貨折扣   `7%eA9*.m  
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