[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。   %:8q7PN|  
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acceptance 承兌   a(t<eN>b!  
account 賬戶   DD{@lM\vc  
accountant 會計員   1:l& &/Wy  
accounting 會計   TKs@?Q,J  
accounting system 會計制度   HW%bx"r+4f  
accounts payable 應付賬款   HFCFEamBMP  
accounts receivable 應收賬款   !/ q&0a  
accumulated profits 累積利益   UC2OYZb  
adjusting entry ?#123;整記錄   sT T455h)  
adjustment ?#123;整   8X~vJ^X9@y  
administration expense 管理費用   kQi
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advances 預付   JdNPfkOF  
advertising expense 廣告費   Env}gCX  
agency 代理   $TW+LWb   
agent 代理人   aRb:.\ \zc  
agreement 契約   cLk+( dn  
allotments 分配數   lSsFI30  
allowance 津貼   n7YWc5:CaL  
amalgamation 合併   |^9ig_k`  
amortization 攤銷   MM)/B>cQt  
amortized cost 應攤成本   T{J`t*Ym  
annuities 年金   Ku,A}5-6
 
applied cost 已分配成本   DB=cc  
applied expense 已分配費用   f$*9 J  
applied manufacturing expense 己分配製造費用   *[/Xhx"  
apportioned charge 攤派費用   -VT?/=Y s  
appreciation 漲價   _A0avMD}  
article of association 公司章程   MvwJ(3  
assessment 課稅   -(,6w?  
assets 資產   -`1L[-<d=/  
attorney fee 律師費   _=$!T;}lE  
audit 審計   -Ce4px?3  
auditor 審計員   5oyMR_yl  
average 平均數   Vt2=rD4oJk  
average cost 平均成本   [ :(M<u`y>  
bad debt 壞賬   T#;*I#A:  
balance 餘額   %cif0Td   
balance sheet 資產負債表   rnr8t]  
bank account 銀行賬戶   #AnSjl  
bank balance 銀行結存   dM$G)9N)K  
bank charge 銀行手續費   <(lSNGv5N  
bank deposit 銀行存款   u5B/Em7,0  
bank discount 銀行貼現   ':>*=&  
bank draft 銀行匯票   S#z8H+'  
bank loan 銀行借款   xb_:9  
bank overdraft 銀行透支   C3h! ?
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bankers acceptance 銀行承兌   <^Nj~+G'  
bankruptcy 破產   ?{Z0g+B1  
bearer 持票人   1:Gd{z  
beneficiary 受益人   9 3I9`!e  
bequest 遺產   oD2;Tdk  
bill 票據   L2A#OZZu  
bill of exchange 匯票   IYC#H}  
bill of lading 提單   6spk*
 8e  
bills discounted 貼現票據   C)kQi2T  
bills payable 應付票據   8-lY6M\R\  
bills receivable 應收票據   dNt|"9~&  
board of directors 董事會   uzA'D~)P  
bonds 債券   W5uI(rS<6  
bonus 紅利   >mltE$|  
book value 賬面價值   k.Nu(j"z  
bookkeeper 簿記員   ==r|]~x  
bookkeeping 簿記   vw6FvE`lC  
branch office general ledger 支店往來賬戶   UAO#$o(  
broker 經紀人   pU'sADC  
brought down 接前   Ox'.sq4  
brought forward 接上頁   ?LFSR  
budget 預算   U.0/r!po  
by-product 副產品   nU *fne?  
by-product sales 副產品銷售   d9( Sj?  
capital 股本   ZEJadR  
capital income 資本收益   8H b|'Q|^  
capital outlay 資本支出   ea+rjvm  
capital stock 股本   (}8 ;3pp  
capital stock certificate 股票   H)+kN'J  
carried down 移後   : se
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carried forward 移下頁   Q^Z}Y~.  
cash 現金   ?d)|vX3Uf  
cash account 現金賬戶   $8}'6,  
cash in bank 存銀行現金   @S92D6  
cash on delivery 交貨收款   O{R5<"g  
cash on hand 庫存現金   RV(z>XM  
cash payment 現金支付   ,~iAoxD5jY  
cash purchase 現購   @>j \~<%  
cash sale 現沽   t"Hrn3w  
cashier 出?#123;員   4BtdN-T}b  
cashiers check 本票   o>tT!8rH  
certificate of deposit 存款單折   `:4cb$  
certificate of indebtedness 借據   :wAB"TCt0  
certified check 保付支票   qm8
RRDG  
certified public accountant 會計師   mm`3-F|  
charges 費用   4Pdk?vHK;  
charge for remittances 匯水手續費   [{*#cr f  
charter 營業執照   !m2k0|9  
chartered accountant 會計師   zl?N1>KS  
chattles 動產   ~MOCr  
check 支票   b2%[9)"I.  
che stub 支票存根   +rY0/T_0,  
closed account 己結清賬戶   {`Z)'G\`  
closing 結算   M(jH"u&f  
closing entries 結賬紀錄   jwox?]f+  
closing stock 期末存貨   xwH`alu  
closing the book 結賬   20)Il:x  
columnar journal 多欄日記賬   G9q0E|  
combination 聯合   N-]n>E  
commission 佣金   V:J6eks
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commodity 商品   0=DawJ9  
common stock 普通股   7
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company 公司   LsV"h<  
compensation 賠償   ]0le=Ee^%  
compound interest 複利   !Ua#smZ  
consignee 承銷人   _C\b,D}p  
consignment 寄銷   =x}/q4}L  
consignor 寄銷人   quYZD6IH  
consolidated balance sheet 合併資產負債表   Y."[k&P-  
consolidated profit and loss account 合併損益表   i=T/}c)  
consolidation 合併   1P_bG47  
construction cost 營建成本   3!L)7Z/  
construction revenue 營建收入   iz(+(M   
contract 合同   \tqAv'jA|  
control account 統制賬戶   (~oPr+d  
copyright 版權   IuF-bxA  
corporation 公司   D>Z_N?iR  
cost 成本   )%7A. UO)  
cost accounting 成本會計   \^cn}db)  
cost of labour 勞工成本   Z5=!R$4  
cost of production 生產成本   ;}qCIyuO]  
cost of manufacture 製造成本   !@X#{  
cost of sales 銷貨成本   Y# #J  
cost price 成本價格   K3^2R-3:8  
credit 貸方   (I5ra_FVs  
credit note 收款通知單   @\R)k(F  
creditor 債權人   DI7trR`  
crossed check 橫線支票   W>y_q  
current account 往來活期賬戶   .y!Hw{cq  
current asset 流動資產   d\f5\Y  
current liability 流動負債   7>LhXC  
current profit and loss 本期損益   voxlo>:  
debit 借方   /a_|oCeC}  
debt 債務   'Bx7b(xqk  
debtor 債務人   "<WSEs  
deed 契據   GFidriC  
deferred assets 遞延資產   Mi/_hzZ\  
deferred liabilities 遞延負債    2~)]E#9  
delivery 交貨   Y>+D\|%
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delivery expense 送貨費   n_<]9  
delivery order 出貨單   ;ORy&H aKl  
demand draft 即期匯票   2,\u Y}4  
demand note 即期票據   +l9avy+P(  
demurrage charge 延期費   8z-Td-R6  
deposit 存款   /%7eo?@,  
deposit slip 存款單   r/e&}!  
depreciation 折舊   `dK\VK^  
direct cost 直接成本   F\e'z  
direct labour 直接人工   ^=ikxZyO  
director 董事   ){}#v&  
discount 折扣   (LjY<dQO  
discount on purchase 進貨折扣   k#.co~kS  
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