[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。   Rd!.8K[  
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acceptance 承兌   A
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account 賬戶   p,0 \NUC  
accountant 會計員   D2mB4  
accounting 會計   s`TBz8QO$  
accounting system 會計制度   F3f>pK5  
accounts payable 應付賬款   |JDJ{;o  
accounts receivable 應收賬款   v|'N| k l  
accumulated profits 累積利益   >L(F{c:  
adjusting entry ?#123;整記錄   q
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adjustment ?#123;整   d+w<y~\ q  
administration expense 管理費用   ynd}w G
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advances 預付    wb?hfe  
advertising expense 廣告費   *w6N&  
agency 代理   ~iSW^mi  
agent 代理人   NR [VGZj  
agreement 契約   0jS/U|0  
allotments 分配數   x?F{=\z
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allowance 津貼   S`^W#,rj  
amalgamation 合併   %In"Kh*  
amortization 攤銷   0t&H1xsxX  
amortized cost 應攤成本   >fdN`W}M  
annuities 年金   &ar}6eO  
applied cost 已分配成本   !(~>-;A8  
applied expense 已分配費用   =1(BKk>  
applied manufacturing expense 己分配製造費用   t5qAH++axN  
apportioned charge 攤派費用   0T5>i 0/  
appreciation 漲價   O^:h_L  
article of association 公司章程   utE:HD.PN  
assessment 課稅   |)_R bqZ  
assets 資產   a]k&$  
attorney fee 律師費   #(H_w4  
audit 審計   P&Y aJUq.u  
auditor 審計員   ;n@C(hG  
average 平均數   }X?*o`sW  
average cost 平均成本   R;yAqr29  
bad debt 壞賬   #+G2ZJxL|  
balance 餘額   ,+RO 5n  
balance sheet 資產負債表   w~&]gyf  
bank account 銀行賬戶   * X #e  
bank balance 銀行結存   a8 1%M  
bank charge 銀行手續費   g}-Z]2(c#  
bank deposit 銀行存款   8GP}g?%  
bank discount 銀行貼現   6b|`[t  
bank draft 銀行匯票   &1{k^>o z  
bank loan 銀行借款   lN'/Z&62  
bank overdraft 銀行透支   "m3Y))a  
bankers acceptance 銀行承兌   v\eBL&WK  
bankruptcy 破產   EHHxCq?  
bearer 持票人   bM-Rj1#Lo  
beneficiary 受益人   Kd)m"9Cc  
bequest 遺產   ;cr6Xop#?  
bill 票據   (n/1:'  
bill of exchange 匯票   }}_uN-m  
bill of lading 提單   /WfVG\NF  
bills discounted 貼現票據   u^9c`  
bills payable 應付票據   lo:~~l  
bills receivable 應收票據   j1<1D@UO  
board of directors 董事會   hl:eF:'hm  
bonds 債券   Anv8)J!9u  
bonus 紅利   bEKLameKv  
book value 賬面價值  
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bookkeeper 簿記員   E2|iAT+=.  
bookkeeping 簿記   5m42Bqy"  
branch office general ledger 支店往來賬戶   I={{VQ  
broker 經紀人   zf~zYZSr  
brought down 接前   5KR|pFq  
brought forward 接上頁   pG6-.F;  
budget 預算   ~S6{VK.  
by-product 副產品   D3xaR  
by-product sales 副產品銷售   ;vdgF  
capital 股本   <h=M Rw,l  
capital income 資本收益   E+zn\v  
capital outlay 資本支出   .M2&ad :  
capital stock 股本   S$52KOo  
capital stock certificate 股票   sV[Z|$&Z  
carried down 移後   5-HJ&Q
 
carried forward 移下頁   j*4S]!  
cash 現金   l|A8AuO*?  
cash account 現金賬戶   "S`wwl  
cash in bank 存銀行現金   >` QX xTn  
cash on delivery 交貨收款   !d.>r 7w  
cash on hand 庫存現金   ]4mj 1g&C  
cash payment 現金支付   %n25Uq  
cash purchase 現購   {Ch"zuPX  
cash sale 現沽   acY[?L_6J  
cashier 出?#123;員   B5HdC%8/}  
cashiers check 本票   X&.$/xaT  
certificate of deposit 存款單折   {K4t8T]  
certificate of indebtedness 借據   /'6[*]IZP  
certified check 保付支票   [V, ;X  
certified public accountant 會計師   lMez!qx,=  
charges 費用   MIF[u:&  
charge for remittances 匯水手續費   -_DiD^UcXn  
charter 營業執照   ]wpYxos  
chartered accountant 會計師   $L8s/1up  
chattles 動產   8'"/gC{  
check 支票   J7;n;Mx  
che stub 支票存根   /%9p9$kFot  
closed account 己結清賬戶   P=[x!}.I  
closing 結算   h_G|.7!  
closing entries 結賬紀錄   BC{J3<0bf@  
closing stock 期末存貨   f^sb0 nU  
closing the book 結賬   ' 5 
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columnar journal 多欄日記賬   9c}]:3#XO  
combination 聯合   u6I0<i_KZ  
commission 佣金   k`mrRs  
commodity 商品   b%f2"e0g  
common stock 普通股   Nv Hy '
 
company 公司   GdeR#%z  
compensation 賠償   ^%$W S,  
compound interest 複利   LY!3u0PnlT  
consignee 承銷人   rI66frbj  
consignment 寄銷   lEbR)B,  
consignor 寄銷人   0*
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consolidated balance sheet 合併資產負債表   V'f5-E0  
consolidated profit and loss account 合併損益表   #u5;utY:F  
consolidation 合併   TgE.=` "7  
construction cost 營建成本   7K]U|K#  
construction revenue 營建收入   |DPpp/  
contract 合同   Ldj^O9p(  
control account 統制賬戶   &R FM d=  
copyright 版權   h8= MVh(I  
corporation 公司   2j/1@Z1j=  
cost 成本   '`~(Fkj  
cost accounting 成本會計   UH,4b`b  
cost of labour 勞工成本   :mV7)oWH  
cost of production 生產成本   *o\Y~U-so  
cost of manufacture 製造成本   B0XBI0w^Y  
cost of sales 銷貨成本   VmH_0IM^6  
cost price 成本價格   i2}=/  
credit 貸方   l^y?L4hg)  
credit note 收款通知單   )tI2?YIR  
creditor 債權人   -KJ!  
crossed check 橫線支票   Ysc|kxLb  
current account 往來活期賬戶   M3;v3 }z<-  
current asset 流動資產   q{Ta?|x#  
current liability 流動負債   ]V769B
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current profit and loss 本期損益   $s(4?^GP  
debit 借方   y7IbE  
debt 債務   m57tOX  
debtor 債務人   ])ALAAIc-  
deed 契據   -k[tFBlw  
deferred assets 遞延資產   p<0kmA<B/  
deferred liabilities 遞延負債   s?;<F  
delivery 交貨   `ToRkk&&>{  
delivery expense 送貨費   xBE RCO^  
delivery order 出貨單   %f> |fs  
demand draft 即期匯票   )av'u.]%c  
demand note 即期票據   0jJ28.kOp  
demurrage charge 延期費   5)n:<U*  
deposit 存款   >[%.h(h/%  
deposit slip 存款單   Vh .;p.!e  
depreciation 折舊   ;$tv8%_L[  
direct cost 直接成本   ) 3`  
direct labour 直接人工   .";tnC!e  
director 董事   gQpD] p%k  
discount 折扣   <&Y}j&(  
discount on purchase 進貨折扣   ;]oXEq`  
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