[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。   2#NnA3l]x%  
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acceptance 承兌   KKpM=MZ  
account 賬戶   Rir0^XqG  
accountant 會計員   T^!Q(`*  
accounting 會計   G+#bO5  
accounting system 會計制度   0V6, &rTF  
accounts payable 應付賬款   <yl@!-'J7  
accounts receivable 應收賬款   -`8@  
accumulated profits 累積利益   $-/-%=  
adjusting entry ?#123;整記錄   Mq~E'g4#  
adjustment ?#123;整   1tTP;C l#  
administration expense 管理費用   Ch{6=k bK  
advances 預付   qJF'KHyU{l  
advertising expense 廣告費   2{RRaUoRb  
agency 代理   9+ Mj$  
agent 代理人   -W6@[
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agreement 契約   `IlhLv  
allotments 分配數   x#E M)Thq  
allowance 津貼   a5Vlfx  
amalgamation 合併   F3V:B.C  
amortization 攤銷   G\tN(%.f  
amortized cost 應攤成本   iJdJP)!tz6  
annuities 年金   1q;R+65  
applied cost 已分配成本   41/civX>V  
applied expense 已分配費用   psvc, V_*  
applied manufacturing expense 己分配製造費用   )'jGf;du  
apportioned charge 攤派費用   cFie;k  
appreciation 漲價   Z:^<NdKe  
article of association 公司章程   T$mT;k  
assessment 課稅   !.%*Tp#k#  
assets 資產   w}6~t\9D  
attorney fee 律師費   +s
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audit 審計   I!Dx)>E&  
auditor 審計員   =P,mix|  
average 平均數   ThP~k9-  
average cost 平均成本   hgYFR6VH  
bad debt 壞賬   S7J.(; 82  
balance 餘額   b&A/S$*  
balance sheet 資產負債表   \RDqW+,  
bank account 銀行賬戶   ?VxQ&^|  
bank balance 銀行結存   g_ep 5#\D  
bank charge 銀行手續費   B t3++ M
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bank deposit 銀行存款   %o/@0.w  
bank discount 銀行貼現   \1-lda  
bank draft 銀行匯票   6Jy%4]wK  
bank loan 銀行借款   i.^UkN{  
bank overdraft 銀行透支   qPi $kecx  
bankers acceptance 銀行承兌   uFmpc7  
bankruptcy 破產   /(||9\;  
bearer 持票人   C% z9Q  
beneficiary 受益人   Ib 2& L  
bequest 遺產   zt]8F)l@  
bill 票據   pHk$_t  
bill of exchange 匯票   U(+QrC:  
bill of lading 提單   M`#g>~bI#R  
bills discounted 貼現票據   Z 9cb  
bills payable 應付票據    W;yg{y   
bills receivable 應收票據   fFC9:9<  
board of directors 董事會   BGfwgI.m  
bonds 債券   IecD41%  
bonus 紅利   zI"&g]TV5  
book value 賬面價值   Y rf?|,  
bookkeeper 簿記員   AvIheR  
bookkeeping 簿記   `6Q+N=k~Z  
branch office general ledger 支店往來賬戶   41B.ZE+*qd  
broker 經紀人   [GM!@
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brought down 接前   _eQ-'")  
brought forward 接上頁   ?N+pWdi  
budget 預算   ;=%cA#}_0  
by-product 副產品   i< imE#  
by-product sales 副產品銷售   >f9Q&c$R  
capital 股本   %/U'Wu{*  
capital income 資本收益   ~y Dl& S  
capital outlay 資本支出   U3aM^
 
capital stock 股本   W7s  
capital stock certificate 股票   R/B/|x  
carried down 移後   \\Zsxya1  
carried forward 移下頁   +yr~UP_ }  
cash 現金   "a _S7K  
cash account 現金賬戶   ;eF V}DWW  
cash in bank 存銀行現金   wko9tdC=U  
cash on delivery 交貨收款   $D^27q:H  
cash on hand 庫存現金   4ke.p<dG  
cash payment 現金支付   !#5y%Bf  
cash purchase 現購   )abH//Pps.  
cash sale 現沽   b!QRD'31'j  
cashier 出?#123;員   Pr1OQbg]8  
cashiers check 本票   4*n1Xu7^x  
certificate of deposit 存款單折   SRHD"r^@  
certificate of indebtedness 借據   LEg|R+6E  
certified check 保付支票   :[PA.Upi  
certified public accountant 會計師   u3 +]3!BQ  
charges 費用   KB\ri&bF  
charge for remittances 匯水手續費   $Zi{1w  
charter 營業執照   ykx13|iR  
chartered accountant 會計師   `LwZ(M-hI  
chattles 動產   RT%{M1tkS  
check 支票   Z0~,cO8~  
che stub 支票存根   O#^qd0e'P!  
closed account 己結清賬戶   5M>SrZH  
closing 結算   +Z9ua%,3%  
closing entries 結賬紀錄   T/%k1Hsa4H  
closing stock 期末存貨   j9%vw.3b  
closing the book 結賬   a[=B?Bd  
columnar journal 多欄日記賬   925T#%y  
combination 聯合   *=%`f=  
commission 佣金   kmJ<AnK  
commodity 商品   L'a s^Od  
common stock 普通股   tnXW7ej^  
company 公司   Py9:(fdS  
compensation 賠償   +,ld;NM{  
compound interest 複利   xy)W_~Mk  
consignee 承銷人   > JTf 0/  
consignment 寄銷   s,laJf  
consignor 寄銷人   T
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consolidated balance sheet 合併資產負債表   ZE/Aj/7Qy  
consolidated profit and loss account 合併損益表   I=E\=UTG,5  
consolidation 合併   o}D7 $6  
construction cost 營建成本   zs-,Y@ZL  
construction revenue 營建收入   c)QOgXv  
contract 合同   ~a>3,v-  
control account 統制賬戶   dKPx3Y'  
copyright 版權   Yk7^?W  
corporation 公司   4%>tk 8 [  
cost 成本   "+&@iL  
cost accounting 成本會計   p:!FB8  
cost of labour 勞工成本   AUU(fy#<  
cost of production 生產成本   gFM~M(  
cost of manufacture 製造成本   61b<6r0o  
cost of sales 銷貨成本   ;[,#VtD  
cost price 成本價格   2ZxZ2?.uJ  
credit 貸方   lzz68cT  
credit note 收款通知單   5)4?i p  
creditor 債權人   Je#3   
crossed check 橫線支票   Bo*Wm w  
current account 往來活期賬戶   !6+V  
current asset 流動資產   ^X*l&R_=R  
current liability 流動負債   i?F~]8  
current profit and loss 本期損益   U,`F2yD/!  
debit 借方   (>om.FM  
debt 債務   %(1y  
debtor 債務人   BLo=@C%w5  
deed 契據   PiX(Ase  
deferred assets 遞延資產   I]~UOl  
deferred liabilities 遞延負債   P9#}aw+  
delivery 交貨   x1`Jlzrp,  
delivery expense 送貨費   ( 2KopL  
delivery order 出貨單   a3_pF~Qx  
demand draft 即期匯票   ]@msjz'  
demand note 即期票據   38RyUHL=  
demurrage charge 延期費   XCO;t_%  
deposit 存款   V#-8[G6Ra  
deposit slip 存款單   @%As>X<3t  
depreciation 折舊   `9VRT`e  
direct cost 直接成本   i~*#z&4A+  
direct labour 直接人工   W% }zwQ  
director 董事   A@G%*\UZ  
discount 折扣   qP[jtRIN  
discount on purchase 進貨折扣   u,Cf4H*xS  
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