[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。   s jl(  
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acceptance 承兌   A+Uil\%  
account 賬戶   _+Tq&,_:o  
accountant 會計員   KglL@V7  
accounting 會計   mHCp^g4Q  
accounting system 會計制度   (nd Xz  
accounts payable 應付賬款   N3/ G6wn  
accounts receivable 應收賬款   XG_h\NIL  
accumulated profits 累積利益   Y'K+O  
adjusting entry ?#123;整記錄   N zrHWVD  
adjustment ?#123;整   B-' oB> |  
administration expense 管理費用   C1w~z4Qp  
advances 預付   C>l{_J)n  
advertising expense 廣告費   Mn$w_Z ?  
agency 代理   PF=BXY1<UL  
agent 代理人   '"u>;Bq  
agreement 契約    l Ozi|  
allotments 分配數   U`YPzZp_  
allowance 津貼   \"r84@<  
amalgamation 合併   mL\_C9k, n  
amortization 攤銷   2?vjj:P+h  
amortized cost 應攤成本   2stBW5v3  
annuities 年金   8{DZew /  
applied cost 已分配成本   `zf,$67>1  
applied expense 已分配費用   2cv!85  
applied manufacturing expense 己分配製造費用   Tx+!D'>  
apportioned charge 攤派費用   `N<6)MX3>g  
appreciation 漲價   Y]>!uwn  
article of association 公司章程   >4I,9TO  
assessment 課稅   2AYV9egZ  
assets 資產   3JhT  
attorney fee 律師費   bogw/)1  
audit 審計   A'A5.
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auditor 審計員   ,q9nHZG^  
average 平均數   {jyI7r#X  
average cost 平均成本   $y%X#:eLJ  
bad debt 壞賬   TpnJm%9`)t  
balance 餘額   z=\y)'b  
balance sheet 資產負債表   n*(9:y=l1  
bank account 銀行賬戶   R#"LP7\  
bank balance 銀行結存   0}LBnV  
bank charge 銀行手續費   y$i^C:N  
bank deposit 銀行存款   7Iz%Jty  
bank discount 銀行貼現   #k GgzO  
bank draft 銀行匯票   ^a>3U l{  
bank loan 銀行借款   ~7CQw^"R@  
bank overdraft 銀行透支   +#* F"k(  
bankers acceptance 銀行承兌   `.oWmBey\  
bankruptcy 破產   Tt;h?  
bearer 持票人   g+(Cs  
beneficiary 受益人   +\Hh|Uz5  
bequest 遺產   IBP3  
bill 票據   ]o!rK<  
bill of exchange 匯票   XK*55W&og  
bill of lading 提單   hk5[ N=  
bills discounted 貼現票據   ,)&ansN  
bills payable 應付票據   8>R 75dw  
bills receivable 應收票據   F!k3/z  
board of directors 董事會   :Xe,=M(l~  
bonds 債券   9F~e^v]zp  
bonus 紅利   Bqcih$`BVU  
book value 賬面價值   ;`")3~M3*  
bookkeeper 簿記員   cWp5' e]A  
bookkeeping 簿記   #'5C*RO  
branch office general ledger 支店往來賬戶   !O*'mX  
broker 經紀人   9\dpJ\  
brought down 接前   VL = 19[  
brought forward 接上頁   d#tqa`@~  
budget 預算   Xmmb^2I  
by-product 副產品   _DDknQP  
by-product sales 副產品銷售   %w$\v"^_Y  
capital 股本   Etj0k} A  
capital income 資本收益   Oc,E\~  
capital outlay 資本支出   ~nP~6Q'wSH  
capital stock 股本   cVV@MC  
capital stock certificate 股票   kT@m*Etr{  
carried down 移後   6%-RKQi  
carried forward 移下頁  
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cash 現金   mp'Z.4  
cash account 現金賬戶   *\-$.w)k  
cash in bank 存銀行現金   mRurGa

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cash on delivery 交貨收款   i]cD{hv  
cash on hand 庫存現金   ^y,E
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cash payment 現金支付   $yn7XonS  
cash purchase 現購   9 HiH6f^5  
cash sale 現沽   $q$G  
cashier 出?#123;員   @sr~&YhA  
cashiers check 本票   21T#NYfew  
certificate of deposit 存款單折   i?3~Gog  
certificate of indebtedness 借據   MQ#nP_i  
certified check 保付支票   t6,bA1*5y  
certified public accountant 會計師   |#b]e|aP  
charges 費用   ron-v"!  
charge for remittances 匯水手續費   **G5fS.^W  
charter 營業執照   gh?3[q6  
chartered accountant 會計師   \PzJ66
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chattles 動產   w=QlQ\  
check 支票   /g`!Zn8a  
che stub 支票存根  
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closed account 己結清賬戶   R9&3QRW|  
closing 結算   ZLGglT'EW>  
closing entries 結賬紀錄   De-hHY{>  
closing stock 期末存貨   3|0wD
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closing the book 結賬   )ep1`n-  
columnar journal 多欄日記賬   <G_71J`MLC  
combination 聯合   |Wg!>g!  
commission 佣金   n1Wo<$#  
commodity 商品   Bjp4:;Bb  
common stock 普通股   M*-]<!))7  
company 公司   1RgERj  
compensation 賠償   D#k ~lEPub  
compound interest 複利   rJM/.;Ag  
consignee 承銷人   Wt M1nnJp  
consignment 寄銷   KaIkO8Dq0  
consignor 寄銷人   ?u4t;  
consolidated balance sheet 合併資產負債表   *'n L[]  
consolidated profit and loss account 合併損益表   Y2TXWl,Jk  
consolidation 合併   A
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construction cost 營建成本   *}'3|e4w}  
construction revenue 營建收入   4c]=kbGW  
contract 合同   #z5 $_z?_  
control account 統制賬戶   s/0bX M$^  
copyright 版權   ;L@p|]fu  
corporation 公司   m##_U9O  
cost 成本   u*m|o8  
cost accounting 成本會計   "!9FJ Y  
cost of labour 勞工成本   m7|S'{+!  
cost of production 生產成本   `uof\D<']  
cost of manufacture 製造成本   vNQ|tmn  
cost of sales 銷貨成本   ]p@q.P  
cost price 成本價格   s}<i[hY>  
credit 貸方   2w;Cw~<=d  
credit note 收款通知單   FmhT^   
creditor 債權人   vhGX&   
crossed check 橫線支票   XE$;Z'Qhjm  
current account 往來活期賬戶   lyzM?lK-  
current asset 流動資產   :I2spBx  
current liability 流動負債   +[` )t/  
current profit and loss 本期損益   Rr0]~2R  
debit 借方   1l s8h  
debt 債務   ~[Z(6yX  
debtor 債務人   n+1`y8dy  
deed 契據   v@,`(\Ca'  
deferred assets 遞延資產   2t;3_C  
deferred liabilities 遞延負債   # ('GGzL6c  
delivery 交貨   N *,[(q  
delivery expense 送貨費   2Mu3]2>  
delivery order 出貨單   zXW;W$7V4  
demand draft 即期匯票   pD]2.O  
demand note 即期票據   juA}7   
demurrage charge 延期費   TPA*z9n+B  
deposit 存款   o0_H(j?  
deposit slip 存款單   G6bvV*TRi  
depreciation 折舊   i8!err._  
direct cost 直接成本   Ie}7#>S  
direct labour 直接人工   qGi\*sc>x  
director 董事   lXRB"
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discount 折扣   a5/r|BiBK  
discount on purchase 進貨折扣   $+ORq3  
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