[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。   9x?'}  
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acceptance 承兌   _TUm$#@Y`  
account 賬戶   Svw<XJ   
accountant 會計員   S!hXf|*0[  
accounting 會計   ,Dp0fauJ  
accounting system 會計制度   :q (&$
 
accounts payable 應付賬款   | -+zofx  
accounts receivable 應收賬款   (0L=AxH  
accumulated profits 累積利益   .z-UOyer  
adjusting entry ?#123;整記錄   S^N{wZo  
adjustment ?#123;整   ('hT  
administration expense 管理費用   iZxt/}1X0  
advances 預付   1~\M!SQ)  
advertising expense 廣告費   ^DB{qU  
agency 代理   ?djQZ*  
agent 代理人   y=Q!-~5|fF  
agreement 契約   U~H?4Izl=  
allotments 分配數   x[i`S8D  
allowance 津貼   A@$kLex  
amalgamation 合併   kOjf #@c  
amortization 攤銷   Sh&PNJ
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amortized cost 應攤成本   mgQIhXH5L  
annuities 年金   tR)H~l7q  
applied cost 已分配成本   ~h)&&'a  
applied expense 已分配費用   :]WqfR)#  
applied manufacturing expense 己分配製造費用   {mTytT  
apportioned charge 攤派費用   X`JVR"=4  
appreciation 漲價   Riry_   
article of association 公司章程   }6]0hWsN[  
assessment 課稅   p&Ed\aQ%z;  
assets 資產   m3.sVI0I  
attorney fee 律師費   yI3kvh  
audit 審計   GF$`BGW  
auditor 審計員   w>e s  
average 平均數   ~*.-  
average cost 平均成本   rs;r $  
bad debt 壞賬   #hw>tA6
 
balance 餘額   (gXN%rsY  
balance sheet 資產負債表   =,V|OfW  
bank account 銀行賬戶   UE"GJt`I  
bank balance 銀行結存   ae+* =,  
bank charge 銀行手續費   j !H^-d}q  
bank deposit 銀行存款   IV`%V+ f  
bank discount 銀行貼現   1AD]v<M  
bank draft 銀行匯票   j/!H$0PN  
bank loan 銀行借款   J'T=q/  
bank overdraft 銀行透支   *>[3I}mM  
bankers acceptance 銀行承兌   (k?7:h  
bankruptcy 破產   }q[Bd  
bearer 持票人   6'-As=iw  
beneficiary 受益人   +-$Ko fnM  
bequest 遺產   =O$M_1lp  
bill 票據   ~AB*]Us  
bill of exchange 匯票   # Su~`]  
bill of lading 提單   n/4i|-^  
bills discounted 貼現票據   `3_lI~=eH  
bills payable 應付票據   aSutM   
bills receivable 應收票據   B&?sF" Y  
board of directors 董事會   9jir*UI  
bonds 債券   j+IrqPKC^  
bonus 紅利   [ <c&|tfl  
book value 賬面價值   Zu*K-ep"  
bookkeeper 簿記員   Cb;WZ3HR  
bookkeeping 簿記   *m+BuGt|  
branch office general ledger 支店往來賬戶   F>hZ{  
broker 經紀人   #FxPj-3(ix  
brought down 接前   o4y']JSN  
brought forward 接上頁   ` uCIXb  
budget 預算   dt\j GD  
by-product 副產品   %3r:s`{  
by-product sales 副產品銷售   s%4M$e  
capital 股本   %/%UX{8R  
capital income 資本收益   5e8AmY 8;  
capital outlay 資本支出   k?GD/$1t  
capital stock 股本   ),}AI/j;zY  
capital stock certificate 股票   hsRvr`#m|  
carried down 移後   -V.d?A4"  
carried forward 移下頁   {-/^QX]6  
cash 現金   pc]J[ S?P  
cash account 現金賬戶   b\7iY&.C|  
cash in bank 存銀行現金   i
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cash on delivery 交貨收款   /b#l^x:j  
cash on hand 庫存現金   B=f,QU  
cash payment 現金支付   Hh;:`;}  
cash purchase 現購    (.Y/  
cash sale 現沽   k44Q):ncY7  
cashier 出?#123;員   I{'f|+1  
cashiers check 本票   AM"jX"F9/  
certificate of deposit 存款單折   m7c*)"^  
certificate of indebtedness 借據   hB;
VCg8  
certified check 保付支票   Hy:V`>  
certified public accountant 會計師   n"Veem[_4g  
charges 費用   )j l8!O7  
charge for remittances 匯水手續費   0fXL
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charter 營業執照   T=f|,sK +7  
chartered accountant 會計師   . 5y"38e  
chattles 動產   Bh`N[\r  
check 支票   {=2DqkTD  
che stub 支票存根   9# 4Y1LS)  
closed account 己結清賬戶   VXBY8;+Yp  
closing 結算   'wasZ b<^  
closing entries 結賬紀錄   8LkP)]4^sO  
closing stock 期末存貨   eYUr-rN+)z  
closing the book 結賬   WS8+7O'1\  
columnar journal 多欄日記賬   {]*x*aa\  
combination 聯合   Vgb *% I  
commission 佣金   #hfuH=&oh  
commodity 商品   sb_oD{+gW  
common stock 普通股   Wm~` ~P  
company 公司   QS.>0i/7l  
compensation 賠償   }kHdK vZ  
compound interest 複利   hY5WJ;  
consignee 承銷人   %sBAl.!BN  
consignment 寄銷   WO5O?jo'  
consignor 寄銷人   4BYE1 fUzd  
consolidated balance sheet 合併資產負債表   }T^cEfX  
consolidated profit and loss account 合併損益表   ]Y>h3T~  
consolidation 合併   #m{{a]zm^  
construction cost 營建成本   / O/`<  
construction revenue 營建收入   1LJuCI=~  
contract 合同   O`GsS{$sS  
control account 統制賬戶   |'ln?D:&  
copyright 版權   `nXVE+E@  
corporation 公司   ,C.:;Ime({  
cost 成本   WL,&-*JAW  
cost accounting 成本會計   c !ZM  
cost of labour 勞工成本   #o/H~Iv  
cost of production 生產成本   ,d+fDmm3  
cost of manufacture 製造成本   Pz#7h*;cw.  
cost of sales 銷貨成本   GPhl4#'  
cost price 成本價格   eivtH P  
credit 貸方   -4rDbDsr  
credit note 收款通知單   '3]p29v{  
creditor 債權人   mffn//QS  
crossed check 橫線支票   1% F?B-k  
current account 往來活期賬戶   jCAC `  
current asset 流動資產   o}Odw ;  
current liability 流動負債   uJHu>M}~  
current profit and loss 本期損益   B_U{ s\VY  
debit 借方   .#u_#=g?  
debt 債務   hv6@Jr3  
debtor 債務人   l\AMl \  
deed 契據   X{n- N5*  
deferred assets 遞延資產   (bOpV>\Q7  
deferred liabilities 遞延負債   "LYh7:0s!k  
delivery 交貨   X
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delivery expense 送貨費   $&s=68  
delivery order 出貨單   ^,F;M`[  
demand draft 即期匯票   \$aF&r<R  
demand note 即期票據   fJ\sguZ  
demurrage charge 延期費   9odJr]  
deposit 存款   =~Ynz7 /x  
deposit slip 存款單   x83 !C}4:  
depreciation 折舊   8zLY6@
  
direct cost 直接成本   <Llp\XcZ  
direct labour 直接人工   qm
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director 董事   &1l=X]%  
discount 折扣   ~U(,TjJb  
discount on purchase 進貨折扣   ,uw132<b  
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