[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。   y^ :x2P  
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acceptance 承兌   S92Dvw?  
account 賬戶   F ;D_zo?  
accountant 會計員   8C2t0u;Y .  
accounting 會計   A9#2.5  
accounting system 會計制度   2'_sGAH  
accounts payable 應付賬款   bchhokH
  
accounts receivable 應收賬款   ZFzOW  
accumulated profits 累積利益   o8,K1ic5#  
adjusting entry ?#123;整記錄   Eq?o/'e  
adjustment ?#123;整   _D:/?=y;e  
administration expense 管理費用   Q,$x6YwE  
advances 預付   efhwbn  
advertising expense 廣告費   ,LW0{(&z  
agency 代理   S("bN{7nE  
agent 代理人   =Yfs=+O  
agreement 契約   _RmrjDk  
allotments 分配數   5HU>o|.  
allowance 津貼   q8
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amalgamation 合併   V)]&UbEL|  
amortization 攤銷   ^K"`k43 {  
amortized cost 應攤成本   >|s=l`"Xz  
annuities 年金   ^Z!W3q Q  
applied cost 已分配成本   >M!>Hl/  
applied expense 已分配費用   ofSOy1  
applied manufacturing expense 己分配製造費用   Cfj*[i4  
apportioned charge 攤派費用   \|(;q+n?k  
appreciation 漲價   arB$&s  
article of association 公司章程   84{<]
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assessment 課稅   __9673y  
assets 資產   +)|
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attorney fee 律師費   bHP-Z9riv  
audit 審計   p|((r?{  
auditor 審計員   ReRRFkO"2  
average 平均數   ]X5*e'  
average cost 平均成本   AL;"S;8  
bad debt 壞賬   Cn"N5(i  
balance 餘額   <.<Nw6  
balance sheet 資產負債表   7Ctm({I-  
bank account 銀行賬戶   0Zq"-  
bank balance 銀行結存   S HvML  
bank charge 銀行手續費   h<j04fj  
bank deposit 銀行存款   O<Kr6+ -  
bank discount 銀行貼現   eQc!@*:8U  
bank draft 銀行匯票   L}9@kjW  
bank loan 銀行借款   AT%0i  
bank overdraft 銀行透支   uJWX7UGuz  
bankers acceptance 銀行承兌   8(A:XQN"h  
bankruptcy 破產   V_~wWuZ-  
bearer 持票人   B|Omz:c  
beneficiary 受益人   [9L(4F20  
bequest 遺產   yG_#>3sD+%  
bill 票據  
4?&=H *H:  
bill of exchange 匯票   A=])pYE1  
bill of lading 提單   &a0%7ea`.S  
bills discounted 貼現票據   7HF\)cz2  
bills payable 應付票據   6?74l;  
bills receivable 應收票據   M$GD8|*e  
board of directors 董事會   KyDBCCOv  
bonds 債券   *rb ayH  
bonus 紅利   Ax\Fg 5  
book value 賬面價值   *be+x RY  
bookkeeper 簿記員   4qMHVPJv\  
bookkeeping 簿記   YlA=? X  
branch office general ledger 支店往來賬戶   %9Ue`8  
broker 經紀人   ks{s Q@~  
brought down 接前   *iR`mZb  
brought forward 接上頁   QXrK-&fju  
budget 預算   $?A]!Y;  
by-product 副產品   VjnSi  
by-product sales 副產品銷售   &sRyM'XI  
capital 股本   <L`R!}  
capital income 資本收益    WsoB!m  
capital outlay 資本支出   <s:Xj  
capital stock 股本   C+iP @~  
capital stock certificate 股票   $~-j-0 \m  
carried down 移後    2O  
carried forward 移下頁   GZ e )QH  
cash 現金   =FKB)#N  
cash account 現金賬戶   |N
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cash in bank 存銀行現金   OlK2< <  
cash on delivery 交貨收款   7%<jZ =  
cash on hand 庫存現金   eyM3W}[S$/  
cash payment 現金支付   DXiD>1(q  
cash purchase 現購   &><`?  
cash sale 現沽   ygPZkvZ  
cashier 出?#123;員   N+tS:$V  
cashiers check 本票   ;~K($_#H  
certificate of deposit 存款單折   [brrziZ  
certificate of indebtedness 借據   ,t[D1KZt  
certified check 保付支票   9+/|sU\.%  
certified public accountant 會計師   A gPg0(G  
charges 費用   XC$~!  
charge for remittances 匯水手續費   r
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charter 營業執照   &zT~3>2  
chartered accountant 會計師   W)_B(;$]  
chattles 動產   8 2qe|XD4p  
check 支票   ?{2-,M0  
che stub 支票存根   Pv'x|
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closed account 己結清賬戶   LiRY-;8=  
closing 結算   :b=0_< G
 
closing entries 結賬紀錄   ob;oxJ@[c  
closing stock 期末存貨   Bb o*  
closing the book 結賬   {\ e}43^9N  
columnar journal 多欄日記賬   jyC6:BNust  
combination 聯合   )Ga6O2 :  
commission 佣金   Nt'5}  
commodity 商品   n>Ei1  
common stock 普通股   WIghP5%W  
company 公司   8ah]D  
compensation 賠償   EAfSbK3z  
compound interest 複利   s,RS}ek~|  
consignee 承銷人   Xx^c?6YM  
consignment 寄銷   9+:Trc\%N
 
consignor 寄銷人   71%u|k8|  
consolidated balance sheet 合併資產負債表  
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consolidated profit and loss account 合併損益表   u"%fz8v  
consolidation 合併   d !H)voX  
construction cost 營建成本   jt3SA [cy  
construction revenue 營建收入   *+AP}\p0F  
contract 合同   9Dl \SF[  
control account 統制賬戶   ke0W?  
copyright 版權   W@tLT[}CG  
corporation 公司   #cs!`Ngb+  
cost 成本   g9 XtE
  
cost accounting 成本會計   liTr3T`,V  
cost of labour 勞工成本   E;sltl  
cost of production 生產成本   .>YJ95&\  
cost of manufacture 製造成本   Ua]zTMI  
cost of sales 銷貨成本   #q- _   
cost price 成本價格   q~3&f  
credit 貸方  
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credit note 收款通知單   ^kq!/c3r  
creditor 債權人   krA))cP  
crossed check 橫線支票   PG!vn@b6  
current account 往來活期賬戶   $W]bw#NH  
current asset 流動資產   Go|65Z\`7M  
current liability 流動負債   NEk [0  
current profit and loss 本期損益   55,-1tWs  
debit 借方   [xPE?OD  
debt 債務   S&*pR3,u  
debtor 債務人   ?KN_J  
deed 契據   *"ShE=\p  
deferred assets 遞延資產   }>w4!  
deferred liabilities 遞延負債   }#J}8.  
delivery 交貨   zCrcCr  
delivery expense 送貨費   hd~rC*I  
delivery order 出貨單   d%hA~E1rR  
demand draft 即期匯票   U~m.I  
demand note 即期票據   F?B= :8,}  
demurrage charge 延期費   3[0:,^a  
deposit 存款   `2P T 8UM  
deposit slip 存款單   U4gwxK  
depreciation 折舊   .Dm{mV@*T  
direct cost 直接成本   BpT&vbY  
direct labour 直接人工   KfNXX>'  
director 董事   w. f[
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discount 折扣   R.N*G]K5  
discount on purchase 進貨折扣   `vw.~OBl  
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