[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。   T{=.mW^ x  
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acceptance 承兌   &We1i&w  
account 賬戶   Q]X0O10  
accountant 會計員   ?3 J  
accounting 會計   }G n2%  
accounting system 會計制度   L8 -
  
accounts payable 應付賬款   !1 <x@%  
accounts receivable 應收賬款   ), `MAevp  
accumulated profits 累積利益   d5<@WI:wz  
adjusting entry ?#123;整記錄   w`XwW#!}@$  
adjustment ?#123;整   .&2pZ  
administration expense 管理費用   /Z<"6g?  
advances 預付   ]PdpC"  
advertising expense 廣告費   dIv/.x/V  
agency 代理   !NuYx9L?L  
agent 代理人    |u8hxa  
agreement 契約   G3QB Rh{  
allotments 分配數   pJ7wd~wF*  
allowance 津貼   9_IR%bm  
amalgamation 合併   lh
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amortization 攤銷   =y>P>&sI  
amortized cost 應攤成本   3}O.B r|  
annuities 年金   i gzISYC_  
applied cost 已分配成本   Y
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applied expense 已分配費用   5r/QPJ<h  
applied manufacturing expense 己分配製造費用   N]cGJU>$  
apportioned charge 攤派費用    N3^pFy`  
appreciation 漲價   b7fP)nb695  
article of association 公司章程   'qLk"   
assessment 課稅   h`&@>uEiq  
assets 資產   K8* QS_*  
attorney fee 律師費   &|<~J(L;  
audit 審計   &rj6<b1A  
auditor 審計員   n`f},.NM|  
average 平均數   ><iEVrpN  
average cost 平均成本   W.p->,N  
bad debt 壞賬   AG)N^yd  
balance 餘額   (_]{[dFr%  
balance sheet 資產負債表   :0ND0A{K:  
bank account 銀行賬戶   A`u04Lm7  
bank balance 銀行結存   [ANit0-~  
bank charge 銀行手續費   L
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bank deposit 銀行存款   +Cx~4zEq  
bank discount 銀行貼現   g=; rM8W  
bank draft 銀行匯票   &:L8; m  
bank loan 銀行借款   ZTd_EY0q  
bank overdraft 銀行透支   OB3AZH$  
bankers acceptance 銀行承兌   f ;|[  
bankruptcy 破產   aq"E@fb  
bearer 持票人   :Yj Ov  
beneficiary 受益人   W"Dj+/uS  
bequest 遺產   E=gD{1,?  
bill 票據   y<PPO6u7  
bill of exchange 匯票   'xZxX3  
bill of lading 提單   '.~vN L+ O  
bills discounted 貼現票據   DMcvu*A  
bills payable 應付票據   mquna"}N  
bills receivable 應收票據   P>euUVMPz4  
board of directors 董事會   S$%/9^\jF  
bonds 債券   R#tz"T@  
bonus 紅利   ;~z>GJox  
book value 賬面價值   .&7=ZY>E  
bookkeeper 簿記員   fh$U
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bookkeeping 簿記   F~a5yW:R=)  
branch office general ledger 支店往來賬戶   #f.@XIt'  
broker 經紀人   ,Z_nV +l_  
brought down 接前   'DsfKR^s  
brought forward 接上頁   i#lvt#2J0  
budget 預算   PGT!HdX#{  
by-product 副產品   : ` F>B  
by-product sales 副產品銷售   %H<w.]>  
capital 股本   !=&]#-;b  
capital income 資本收益   9b]*R.x:$&  
capital outlay 資本支出   EN.yU!N.4  
capital stock 股本   {z@vSQ=)=P  
capital stock certificate 股票   !QVd 'e  
carried down 移後   "+nURdicO  
carried forward 移下頁   KtEMH  
cash 現金   ~\<ZWU<BE  
cash account 現金賬戶   M
s1\J2  
cash in bank 存銀行現金   0x^$q? \A  
cash on delivery 交貨收款   {KwLcSn  
cash on hand 庫存現金   nS?HH6H  
cash payment 現金支付   g/z9bOgIX  
cash purchase 現購   (]1le|+  
cash sale 現沽   AG}' W  
cashier 出?#123;員   .NjdkHYR  
cashiers check 本票   }J`{g/  
certificate of deposit 存款單折   |nry^zb  
certificate of indebtedness 借據   q*{"6"4(  
certified check 保付支票   +*0THol-  
certified public accountant 會計師   ^0{S!fs  
charges 費用   w#PaN83+  
charge for remittances 匯水手續費   GU&XK7L  
charter 營業執照   QH\*l~;B\  
chartered accountant 會計師   gK)B3dH*&  
chattles 動產   ,eUMSg~P.7  
check 支票   mSQ!<1PM  
che stub 支票存根   =Bo0Oei  
closed account 己結清賬戶   5jNBt>.0  
closing 結算   Ur&: Rr  
closing entries 結賬紀錄   S"3g 1yU^_  
closing stock 期末存貨   C c Ni8Wg_  
closing the book 結賬   3}twWnQZJ  
columnar journal 多欄日記賬   L6 _Sc-sU  
combination 聯合   6w1:3~a  
commission 佣金   D@ =.4z  
commodity 商品   ixKQh};5/  
common stock 普通股   =:"@YD^a4  
company 公司   KAsS= `  
compensation 賠償   u]dpA  
compound interest 複利   kI[EG<N1k  
consignee 承銷人   +#B%YK|LR  
consignment 寄銷   {{EQM +  
consignor 寄銷人   +'#d*r91@  
consolidated balance sheet 合併資產負債表   ZN4&: 9M  
consolidated profit and loss account 合併損益表   :cynZab  
consolidation 合併   qA30z%#z_  
construction cost 營建成本   GtGToI  
construction revenue 營建收入    %;W8;  
contract 合同   nAts.pVy"  
control account 統制賬戶   q"52-42  
copyright 版權   Y(A?ib~K  
corporation 公司   :sA-$*&x  
cost 成本   ;QEGr|(  
cost accounting 成本會計  
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cost of labour 勞工成本   {?L}qV   
cost of production 生產成本   `HJwwKd  
cost of manufacture 製造成本   7L<oWAq  
cost of sales 銷貨成本   ]iNSa{G  
cost price 成本價格   }<Me%`x"   
credit 貸方   O/-OW: 03  
credit note 收款通知單   ,~4(td+R7  
creditor 債權人   Ppp&3h[dW)  
crossed check 橫線支票   z.H`a+cl  
current account 往來活期賬戶   'Gt `3qG  
current asset 流動資產   _%L3?PpF"  
current liability 流動負債   3=K-+dhk|t  
current profit and loss 本期損益   ljf9L:L  
debit 借方   ~~fL`"  
debt 債務   92tb`'  
debtor 債務人   <s{/ka3  
deed 契據   zYs? w=  
deferred assets 遞延資產   jS- QTG!=  
deferred liabilities 遞延負債   kU^@R<Fo  
delivery 交貨   0y ;gi3W  
delivery expense 送貨費   .-34g5  
delivery order 出貨單   tllg$CQ5  
demand draft 即期匯票   )eG&"3kFe!  
demand note 即期票據   }}xR?+4A  
demurrage charge 延期費   \Q)~'P3  
deposit 存款   s3knh&'zb  
deposit slip 存款單   6/n;u{|  
depreciation 折舊   _j2`#|oG  
direct cost 直接成本   pucHB<R@bL  
direct labour 直接人工   [{c
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director 董事   w'eenIX^^  
discount 折扣   9"aTF,'F/  
discount on purchase 進貨折扣   bQ4 }no0  
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