[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。   F` "bMS  
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acceptance 承兌   SJ;Kjq.Qo  
account 賬戶   =BNS3W6  
accountant 會計員   /%9CR'%*c  
accounting 會計   6}S1um4 F  
accounting system 會計制度   ITf, )?|]Y  
accounts payable 應付賬款   HA W57N  
accounts receivable 應收賬款   -lNT"9  
accumulated profits 累積利益   R#w9%+  
adjusting entry ?#123;整記錄   DP<[Uz&  
adjustment ?#123;整   PS3%V_2  
administration expense 管理費用   /By`FW Y  
advances 預付   +ZU@MOni  
advertising expense 廣告費   _|qs-USA  
agency 代理   jZLD^@AP  
agent 代理人   4!^flKZQ  
agreement 契約   Wi3S t`$  
allotments 分配數   -&3mOn& (1  
allowance 津貼   /+{]?y,  
amalgamation 合併   )mvD2]fK  
amortization 攤銷   g?=|kp  
amortized cost 應攤成本   #mvOhu  
annuities 年金   .X)TRD#MW  
applied cost 已分配成本   B9(e"cMm  
applied expense 已分配費用   PShluhY  
applied manufacturing expense 己分配製造費用   wjnQK  
apportioned charge 攤派費用   "- XJZ;5  
appreciation 漲價   H% "R _[+  
article of association 公司章程   U9:w^t[Pp  
assessment 課稅   @/yJTMcf  
assets 資產   Y,;$RV@g  
attorney fee 律師費   ] f<H?  
audit 審計   <sNkyQ  
auditor 審計員   LA%t'n h  
average 平均數   /ig'p53jL  
average cost 平均成本   \~bx%VWW4  
bad debt 壞賬   Pe<}kS m4  
balance 餘額   w,qYT-R  
balance sheet 資產負債表   }:f \!b  
bank account 銀行賬戶   C^W9=O
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bank balance 銀行結存   >L{s[pLJ  
bank charge 銀行手續費   N5Rda2m  
bank deposit 銀行存款   0X'2d  
bank discount 銀行貼現   dOfEEqPI  
bank draft 銀行匯票   U6M3,"?  
bank loan 銀行借款   y%4G[Dz  
bank overdraft 銀行透支   `PVr;&  
bankers acceptance 銀行承兌   2^.qKY@g@  
bankruptcy 破產   m\O|BMHn  
bearer 持票人   cm!|A)~  
beneficiary 受益人   K)!Nf.r$9  
bequest 遺產   C%)Xz  
bill 票據   Ebk_(Py\  
bill of exchange 匯票   M^twD*  
bill of lading 提單   = ^OXP+o  
bills discounted 貼現票據   Sgy_?Y  
bills payable 應付票據   S_EN,2'e  
bills receivable 應收票據   @ a?^2X^  
board of directors 董事會   2A^>>Q/,u  
bonds 債券   1s@% q <  
bonus 紅利   ?!$uMKyt  
book value 賬面價值   =|_{J"sv  
bookkeeper 簿記員   gPrIu+|F  
bookkeeping 簿記   `NNr]__  
branch office general ledger 支店往來賬戶   ~ d!F|BH4  
broker 經紀人   4?s ~S. %  
brought down 接前   @C3
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brought forward 接上頁   dLq)Z*r  
budget 預算   Aa#WhF  
by-product 副產品   !gm;g}]szG  
by-product sales 副產品銷售   .2V`sg.!  
capital 股本   ]*M-8_D  
capital income 資本收益   >,V~-Tp  
capital outlay 資本支出   ![ OKmy  
capital stock 股本   SK@%r  
capital stock certificate 股票   ee0)%hc1t  
carried down 移後   X$<s@_
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carried forward 移下頁   4Sq[I  
cash 現金   ;>z.wol  
cash account 現金賬戶   ~)kOOoH  
cash in bank 存銀行現金   @},25"x)  
cash on delivery 交貨收款   N7b+GqYpF>  
cash on hand 庫存現金   {+&qC\YF  
cash payment 現金支付   E>} (r%B  
cash purchase 現購   GQP2-cSZ  
cash sale 現沽   {"([p L  
cashier 出?#123;員   x=%p~$C  
cashiers check 本票   !M&Qca2  
certificate of deposit 存款單折   (<"uV%1  
certificate of indebtedness 借據   Z"T#"FDIr  
certified check 保付支票   VW[!%<  
certified public accountant 會計師   `~hB-Z5dI  
charges 費用   TI9]v(  
charge for remittances 匯水手續費   (pl|RmmDz  
charter 營業執照   dV( "g],  
chartered accountant 會計師   ky^p\dMh  
chattles 動產   1zDat@<H  
check 支票   ~rN:4Q]/  
che stub 支票存根   a->
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closed account 己結清賬戶   ]hPu  
closing 結算   /g_cz&luR  
closing entries 結賬紀錄   m@z.H;  
closing stock 期末存貨   LL}|#%4d  
closing the book 結賬   yyj?hR@rZ  
columnar journal 多欄日記賬   C`Oc%~UkC  
combination 聯合   "\x<Zg;  
commission 佣金   E,/<;  
commodity 商品   nI_43rG:Uf  
common stock 普通股   jOYa}jm?  
company 公司   O_M2Axm  
compensation 賠償   gyt[ZN_2  
compound interest 複利  
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consignee 承銷人   ;!ICLkc$  
consignment 寄銷   xE2sb*  
consignor 寄銷人   R0l5"l*@+  
consolidated balance sheet 合併資產負債表   $E j;CN59  
consolidated profit and loss account 合併損益表   TspuZR@2  
consolidation 合併   6dCS Gb  
construction cost 營建成本   5-3.7CO$  
construction revenue 營建收入   JjXuy7XQ  
contract 合同   cL]vJ`?Ih  
control account 統制賬戶   ,#u"$Hz8p  
copyright 版權   LR:v$3 G(  
corporation 公司   k"kGQk4  
cost 成本   |B<;4ISaRI  
cost accounting 成本會計   vpS &w  
cost of labour 勞工成本   3?do|>  
cost of production 生產成本   C V{kP8#  
cost of manufacture 製造成本   kXfTNM
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cost of sales 銷貨成本   m>H+ noc^  
cost price 成本價格   ``zgw\f[%  
credit 貸方   YT*_ vmJV  
credit note 收款通知單   *t)Y@=k3>  
creditor 債權人   / bxu{|.  
crossed check 橫線支票   YKUb'D:t]  
current account 往來活期賬戶   PQkFzyk  
current asset 流動資產   BrHw02G  
current liability 流動負債   O3YD jas  
current profit and loss 本期損益   /e2CB"c  
debit 借方   xzZ2?zWi  
debt 債務   AqdQiZ^9  
debtor 債務人   X6hp}  
deed 契據   Mx7  
deferred assets 遞延資產   StuQ}  
deferred liabilities 遞延負債    4 Wb^$i!  
delivery 交貨   .qN|.:6a  
delivery expense 送貨費   Y#/mE! &  
delivery order 出貨單   z154lY}K  
demand draft 即期匯票   ]#7{x  
demand note 即期票據   _5t~g_(1OK  
demurrage charge 延期費   u . xUM  
deposit 存款   !a.|URa7  
deposit slip 存款單   69 >-  
depreciation 折舊   kK,Ne%}a2K  
direct cost 直接成本   )U?5O$M;lE  
direct labour 直接人工   +2KYtyI  
director 董事   2 `Ojw_$W7  
discount 折扣   c\J?J>x
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discount on purchase 進貨折扣   Z8Jrt3l{2  
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