[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。   :}+ m[g  
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acceptance 承兌   LT:*K!>NOL  
account 賬戶   yiAusl;  
accountant 會計員   &aWY{ ?_  
accounting 會計   *OR(8;  
accounting system 會計制度   v>'mW  
accounts payable 應付賬款   -z?O^:e#x  
accounts receivable 應收賬款   9 :FzSD   
accumulated profits 累積利益   W<OO:B.ty  
adjusting entry ?#123;整記錄   9 Xx4,#?  
adjustment ?#123;整   [+ N 5  
administration expense 管理費用   Yvxp(  
advances 預付   H
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advertising expense 廣告費   ,}HnS)+  
agency 代理   hZDv5]V:0  
agent 代理人   (IIOVv 1J  
agreement 契約   ]M.)N.T  
allotments 分配數   I3D#wXW  
allowance 津貼   m9li%p  
amalgamation 合併   1`@rAA>h'  
amortization 攤銷   Fwfe5`9'  
amortized cost 應攤成本   90]{4]y;  
annuities 年金   7).zed^  
applied cost 已分配成本   ^J7g)j3  
applied expense 已分配費用   d+Bz pS@p  
applied manufacturing expense 己分配製造費用   hP]zC1s  
apportioned charge 攤派費用   liG3   
appreciation 漲價   WgC*bp{  
article of association 公司章程   dD}!E  
assessment 課稅   t.td
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assets 資產   _<P~'IN+n  
attorney fee 律師費   j,CMcP7A -  
audit 審計   gKay3}w  
auditor 審計員   ||vQW\g  
average 平均數   0CS80 pC  
average cost 平均成本    {r?qI  
bad debt 壞賬   wfc[B;K\  
balance 餘額   x1ID6kI[{*  
balance sheet 資產負債表   y$7@~NH,d  
bank account 銀行賬戶   9,;+B8-A  
bank balance 銀行結存   TAn.5 wH9t  
bank charge 銀行手續費   ; r XhK$  
bank deposit 銀行存款   Y2Y!^A89  
bank discount 銀行貼現   q;a#?Du o  
bank draft 銀行匯票   Cb/?hT  
bank loan 銀行借款   -!p-nk@9|  
bank overdraft 銀行透支   r]vD]  
bankers acceptance 銀行承兌   G$HLta  
bankruptcy 破產   |;B 'C#  
bearer 持票人   hT<:)MG)+K  
beneficiary 受益人   )iG+pP@.@  
bequest 遺產   G ]mX+?  
bill 票據   j']Q-s(s  
bill of exchange 匯票   I NE,/a=  
bill of lading 提單   H9Pe,eHs  
bills discounted 貼現票據   =7Y gES  
bills payable 應付票據   {\HE'C/?  
bills receivable 應收票據   @tLoU%  
board of directors 董事會   8Bnw//_pT  
bonds 債券   @9rmm)TZ  
bonus 紅利   e[@ ^
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book value 賬面價值   :4 D#hOI  
bookkeeper 簿記員   SEXLi8;/  
bookkeeping 簿記   r6-'p0|   
branch office general ledger 支店往來賬戶   ;Q.g[[J/p  
broker 經紀人   d4P0f'.z  
brought down 接前   (dC<N3  
brought forward 接上頁   It\ob7n  
budget 預算   =9;jVaEMJL  
by-product 副產品   = *A_{u;E  
by-product sales 副產品銷售   r4c3t,L*$I  
capital 股本   O Qh36BM  
capital income 資本收益   r_Rjjo  
capital outlay 資本支出   AOaf,ZF 8  
capital stock 股本   :6z0Ep"  
capital stock certificate 股票   xIo7f  
carried down 移後   Vy:ER  
carried forward 移下頁   CFh&z^]PR  
cash 現金   b+M[DwPw  
cash account 現金賬戶   u[jdYWQa  
cash in bank 存銀行現金   H\3CvFm  
cash on delivery 交貨收款   ` Vwj|[0k  
cash on hand 庫存現金   ?mt$c6-
 
cash payment 現金支付   GSW{h[Op  
cash purchase 現購   o+
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cash sale 現沽   >~$ S!  
cashier 出?#123;員   z~oGd,  
cashiers check 本票   !+M H?A  
certificate of deposit 存款單折   9&W\BQ  
certificate of indebtedness 借據   'eo2a&S2D  
certified check 保付支票   Hf %;FaJ=  
certified public accountant 會計師   {Pg7IYjH  
charges 費用   Z3R..vy
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charge for remittances 匯水手續費   * qG=p`  
charter 營業執照   U<r<$K  
chartered accountant 會計師   kx1-.~)p(z  
chattles 動產   w'5~GhnP+  
check 支票   3@}HdLmN|  
che stub 支票存根   |l ~BdP  
closed account 己結清賬戶   .#h]_%  
closing 結算   \+MR`\|3  
closing entries 結賬紀錄   \FTvN  
closing stock 期末存貨   ~pj9_I  
closing the book 結賬   !T0IMI  
columnar journal 多欄日記賬   kQIWD N  
combination 聯合   V_}`
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commission 佣金   G-n`X":$DT  
commodity 商品   %1HW ) 7  
common stock 普通股   uB,B%XHj  
company 公司   f8?K_K;\   
compensation 賠償   oT|E\wj  
compound interest 複利   aXC`yQ?  
consignee 承銷人   @;<w"j`r  
consignment 寄銷   &r<<4J(t  
consignor 寄銷人   SsznV}{^  
consolidated balance sheet 合併資產負債表   ~:)$~g7>b  
consolidated profit and loss account 合併損益表   I/WnF"yP  
consolidation 合併   4g1u9Sc0  
construction cost 營建成本   JpDYB  
construction revenue 營建收入   >/bl r}5 H  
contract 合同   '*3+'>  
control account 統制賬戶   2z[Pw0#V
 
copyright 版權   {b<8Z*4W  
corporation 公司   S|]~,l2]}  
cost 成本   x2ol  
cost accounting 成本會計   q] Qgg  
cost of labour 勞工成本   g'Xl>q  
cost of production 生產成本   nLtP^ 1~9H  
cost of manufacture 製造成本   o3WkbMJWM  
cost of sales 銷貨成本   LOida#R  
cost price 成本價格   yJp&A  
credit 貸方   FxZ\)Y  
credit note 收款通知單   TVFGonVY  
creditor 債權人   C}1( @$  
crossed check 橫線支票   i^IvT  
current account 往來活期賬戶   *Nt6 Ufq6  
current asset 流動資產   |ntJ+  
current liability 流動負債   @6D<D6`  
current profit and loss 本期損益   5e2mEQU>  
debit 借方   6U/wFT!7$  
debt 債務   Jx>P%>+<j  
debtor 債務人   IeU.T@ $  
deed 契據   iuHG9#n  
deferred assets 遞延資產   MJg^ QVM  
deferred liabilities 遞延負債   Xj-3C[8@  
delivery 交貨   2#!$f_  
delivery expense 送貨費   nlY ^  
delivery order 出貨單   `\Npu  
demand draft 即期匯票   ev?>Nq+Z  
demand note 即期票據   Zh(f2urKV  
demurrage charge 延期費   ./g0T{&  
deposit 存款   }]s~L9_z['  
deposit slip 存款單   _&z>Id`w  
depreciation 折舊   f(_qcgXp  
direct cost 直接成本   -xcz+pHQ  
direct labour 直接人工   =;{S>P!I(t  
director 董事   'QV4= h`  
discount 折扣   <K0lS;@K  
discount on purchase 進貨折扣   gvU6p[D  
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