[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。   86!$<!I  
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acceptance 承兌   9'e< {mlM  
account 賬戶   ]"htOO  
accountant 會計員    p:eaZ  
accounting 會計   JoZzX{eu"  
accounting system 會計制度   R=$}uDFmW  
accounts payable 應付賬款   d0f(Uk  
accounts receivable 應收賬款   vA[7i*D{w  
accumulated profits 累積利益   ZG{#CC
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adjusting entry ?#123;整記錄   XW\ 3ttx  
adjustment ?#123;整   k7L4~W  
administration expense 管理費用   2$VSH&  
advances 預付  
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advertising expense 廣告費   t<$J 3h/"  
agency 代理   -v|lM8  
agent 代理人   &3xda1H  
agreement 契約   jxt]Z3a~0  
allotments 分配數   W^S]"N0u  
allowance 津貼   <b\8<mTr  
amalgamation 合併   yu>;m.e_  
amortization 攤銷   m(EVC}Y  
amortized cost 應攤成本   !R#PJH/TM  
annuities 年金   I)0_0JXs  
applied cost 已分配成本   ]{#Xcqx  
applied expense 已分配費用   JsMN_%y?  
applied manufacturing expense 己分配製造費用   }
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apportioned charge 攤派費用   tp }Bz&V  
appreciation 漲價   Bn=YGEvz  
article of association 公司章程   Dkh=(+> <  
assessment 課稅   Fpwhy
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assets 資產   aGws?<1$  
attorney fee 律師費   Lxv_{~I*  
audit 審計   ~"4C z27  
auditor 審計員   +Jn\`4/J:  
average 平均數   "(kiMog-  
average cost 平均成本   %nE%^Enw  
bad debt 壞賬   \%%M>4c  
balance 餘額   _\= /~>Xl  
balance sheet 資產負債表   Z:V<P,N  
bank account 銀行賬戶  
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bank balance 銀行結存   C7}iwklcsa  
bank charge 銀行手續費   hstGe>f[6  
bank deposit 銀行存款   >Rb jdM5K4  
bank discount 銀行貼現   T!pZj_ h=  
bank draft 銀行匯票   4!-R&<TLve  
bank loan 銀行借款   !L3|5:j  
bank overdraft 銀行透支   8YgRJQZ!  
bankers acceptance 銀行承兌   &Fjyi"8(r  
bankruptcy 破產   5lM 3In@  
bearer 持票人   jHA(mU)b  
beneficiary 受益人   y&\t72C$Fi  
bequest 遺產   8493O x4 O  
bill 票據   Bsd~_y}8  
bill of exchange 匯票   5LU7}v~/  
bill of lading 提單   EU'rdG*t/R  
bills discounted 貼現票據   qzLD  
bills payable 應付票據   |?MD>Pez  
bills receivable 應收票據   3O_O5  
board of directors 董事會   XaoVv2=G~  
bonds 債券   &zVXd  
bonus 紅利   ~XvMiWuo  
book value 賬面價值   m`Z.xIA7;  
bookkeeper 簿記員   /oGaA@#+  
bookkeeping 簿記   hw)z]  
branch office general ledger 支店往來賬戶   V>UlL&V  
broker 經紀人   3vQVk  
brought down 接前   +#A
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brought forward 接上頁   i3Xo6!Q  
budget 預算   Gf9O\
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by-product 副產品   I).eQ8:  
by-product sales 副產品銷售   Ywcgt|  
capital 股本   8vfC  
capital income 資本收益   %N\8!aXnf  
capital outlay 資本支出   _.EM])b  
capital stock 股本   L&]{GNw  
capital stock certificate 股票   $?LegX  
carried down 移後   )]E?~$,  
carried forward 移下頁   9J<vkxG9`  
cash 現金   V{\ 1qg{  
cash account 現金賬戶   c`\qupnY  
cash in bank 存銀行現金   ygK,t*T20  
cash on delivery 交貨收款   c{x:'@%/s'  
cash on hand 庫存現金   PfhKomt"  
cash payment 現金支付   77]lpmC  
cash purchase 現購   hVJ}
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cash sale 現沽   3-[+g}kak?  
cashier 出?#123;員   g"g3|$#Ej|  
cashiers check 本票   >{Xyl):  
certificate of deposit 存款單折   , 0?_? GO  
certificate of indebtedness 借據   5B3sRF}  
certified check 保付支票   O>" |5wj  
certified public accountant 會計師   "1p, r&}  
charges 費用   !QME!c>*$  
charge for remittances 匯水手續費   li#ep?5h^  
charter 營業執照   GK3 cQw  
chartered accountant 會計師   64^3ve3/a=  
chattles 動產   8zjJshE/  
check 支票   L/5th}m  
che stub 支票存根   |F qujZz  
closed account 己結清賬戶   S]4!uv^y  
closing 結算   1].m4vC  
closing entries 結賬紀錄   zIr-Rx'dL^  
closing stock 期末存貨   SR<W3a\  
closing the book 結賬   <uo@k'   
columnar journal 多欄日記賬   UH((d*HX4  
combination 聯合   hdH3Jb_hl(  
commission 佣金   tK6=F63e  
commodity 商品   Pa?C-Xn^  
common stock 普通股   ~h3~<p#M`  
company 公司   }yd!UU  
compensation 賠償   '<6DL tZl  
compound interest 複利   QM7BFS;  
consignee 承銷人   bu=RU  
consignment 寄銷   "cvhx/\1#  
consignor 寄銷人   z0&Y_Up+5  
consolidated balance sheet 合併資產負債表   Ve xxdg  
consolidated profit and loss account 合併損益表   ,=: -&~?  
consolidation 合併   =i},$"Bf*%  
construction cost 營建成本   (Dx p  
construction revenue 營建收入   &fE2zTz  
contract 合同   u$D%Iz  
control account 統制賬戶   {??bJRT  
copyright 版權   h1$75E?,  
corporation 公司   w=5<mw  
cost 成本   5!Ovd O}g  
cost accounting 成本會計   %{?9#))  
cost of labour 勞工成本   E9' 2_e  
cost of production 生產成本   ,G[Y< ~Hy  
cost of manufacture 製造成本   _s}`ohKvD  
cost of sales 銷貨成本   HKVtO%&  
cost price 成本價格   }q, dJE  
credit 貸方   OMBH[_  
credit note 收款通知單   1R7tnR@[u  
creditor 債權人   !%N@>[  
crossed check 橫線支票   {TDZDH  
current account 往來活期賬戶   Zb:Z,O(vn  
current asset 流動資產   v^Rw9*w{  
current liability 流動負債   #K!"/,d@>J  
current profit and loss 本期損益   B#3Q4c$  
debit 借方   Z,V<&9a;  
debt 債務   iV!V!0- @  
debtor 債務人   -wh  
deed 契據   ?.Ip(g  
deferred assets 遞延資產   -&lD0p>*g  
deferred liabilities 遞延負債   bHQ) :W  
delivery 交貨   o .s(=iG  
delivery expense 送貨費   QZuKM'D+  
delivery order 出貨單   `A
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demand draft 即期匯票   ]Qe"S>,?`  
demand note 即期票據   PZI6{KOis  
demurrage charge 延期費   ` }B,w-,io  
deposit 存款   1\g r ;b  
deposit slip 存款單   r;+a%?P  
depreciation 折舊   t/l<X]o  
direct cost 直接成本   lNTbd"}$:  
direct labour 直接人工   ex66GJQe1  
director 董事   DcE4r>8B  
discount 折扣   )"7z'ar  
discount on purchase 進貨折扣   gMp' S  
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