[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。   n<Ki.;-ZE  
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acceptance 承兌   J
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account 賬戶   {6iHUK  
accountant 會計員   o3HS|  
accounting 會計   6>b' g ~I  
accounting system 會計制度   :Yn{:%p  
accounts payable 應付賬款   4MRN{W6  
accounts receivable 應收賬款   $E^*^({  
accumulated profits 累積利益   lM.k*`$  
adjusting entry ?#123;整記錄   M1I4Ot  
adjustment ?#123;整   ~>$z1o&}.  
administration expense 管理費用   H%;pPkIi  
advances 預付   t![972.&  
advertising expense 廣告費   n +dRAIqB  
agency 代理   /Q'O]h0a  
agent 代理人   iO iXo6YE  
agreement 契約   ?uXY6J"  
allotments 分配數   4Yd$RP  
allowance 津貼   Oyp)Wm;@  
amalgamation 合併   5D>cbzP@  
amortization 攤銷   l#a*w  
amortized cost 應攤成本   Rk}=SB-  
annuities 年金   RY*yj&?w[  
applied cost 已分配成本   10
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applied expense 已分配費用   _#w5hXcu  
applied manufacturing expense 己分配製造費用   P7!gUxcv9Y  
apportioned charge 攤派費用   1wW4bg 5  
appreciation 漲價   2>im'x 5  
article of association 公司章程   ihIRB9  
assessment 課稅   t}gK)"g  
assets 資產   s"l ^v5  
attorney fee 律師費   3Z74&a$  
audit 審計   kv`5"pa7M  
auditor 審計員   #Q%0y^s  
average 平均數   CN7q qd  
average cost 平均成本   to)Pl}9QkK  
bad debt 壞賬   %Gm4,+8P3o  
balance 餘額   "~T06 !F45  
balance sheet 資產負債表   C12y_E8Un  
bank account 銀行賬戶   _? u} Jy_  
bank balance 銀行結存   v[>8<z8  
bank charge 銀行手續費   I2C1  mV  
bank deposit 銀行存款   )`zfDio-1V  
bank discount 銀行貼現   D$SO 6X~  
bank draft 銀行匯票   #}xPOz7:  
bank loan 銀行借款   I#|ib  
bank overdraft 銀行透支   {>l`P
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bankers acceptance 銀行承兌   Xa[lX8$zL  
bankruptcy 破產   bc\?y2 3  
bearer 持票人   ;MjOs&1f0K  
beneficiary 受益人   =[o/D0-Kn  
bequest 遺產   Zh_P  
bill 票據   e{0O"Jd`  
bill of exchange 匯票   ~T&X#i  
bill of lading 提單   UbSD?Ew@35  
bills discounted 貼現票據   G_?qY#"(  
bills payable 應付票據   Fprhu;h  
bills receivable 應收票據   .T}S[`Yx5  
board of directors 董事會   @m"P_1`*  
bonds 債券   "`5BAv;u  
bonus 紅利   !Ly1!;<  
book value 賬面價值   Zy >W2(<  
bookkeeper 簿記員    Fr9_!f  
bookkeeping 簿記   ]yA_N>k2K  
branch office general ledger 支店往來賬戶   S]biN]+7s  
broker 經紀人   @fSqGsSk  
brought down 接前   sB`zk[R;  
brought forward 接上頁   ; J8 25CE  
budget 預算   S;S_<GX  
by-product 副產品   H/O
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by-product sales 副產品銷售   E)F"!56lV  
capital 股本   V$ac}A,!  
capital income 資本收益   L!kbDbqn  
capital outlay 資本支出   ^v@& q  
capital stock 股本   %:[Y/K-   
capital stock certificate 股票   Mhg_z.Z  
carried down 移後   pw1&WP&?3  
carried forward 移下頁   y?{YQ)fj  
cash 現金  
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cash account 現金賬戶   +4k7ti1Qb  
cash in bank 存銀行現金   JKs&!!  
cash on delivery 交貨收款   h:'wtn@l(  
cash on hand 庫存現金   !u|s|6{\  
cash payment 現金支付   X !l#1  
cash purchase 現購   #[Vk#BIiv8  
cash sale 現沽   gNzamorv[  
cashier 出?#123;員   ;923^*\:F{  
cashiers check 本票   k%lz%r  
certificate of deposit 存款單折   w\ 7aAf3O  
certificate of indebtedness 借據   t~FOaSt  
certified check 保付支票   !Ql &Ls  
certified public accountant 會計師   yS(tF`H[  
charges 費用   +W9#^  
charge for remittances 匯水手續費   #me'1/z  
charter 營業執照   
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chartered accountant 會計師   HCKj8-*  
chattles 動產   x$aFJCL  
check 支票   4f> s2I&pQ  
che stub 支票存根   1]Gp\P}  
closed account 己結清賬戶   "WHt9 yZ  
closing 結算   !RwOUCk  
closing entries 結賬紀錄   4vRIJ}nQ  
closing stock 期末存貨   [\e2 ID;  
closing the book 結賬   n:[GK_  
columnar journal 多欄日記賬   ~eHu+pv  
combination 聯合   `@|Kx\y4=j  
commission 佣金   <',bqsg[  
commodity 商品   F^|4nBd*ub  
common stock 普通股   ar|!iU  
company 公司   ;p'Ej'E  
compensation 賠償   4EDwZR>./  
compound interest 複利   KN9e""  
consignee 承銷人   O*7`Waag  
consignment 寄銷   ?_7^MP>  
consignor 寄銷人   I<ta2<h  
consolidated balance sheet 合併資產負債表   u|]`
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consolidated profit and loss account 合併損益表   o2M4?}TpIV  
consolidation 合併   )X-/0G=N-  
construction cost 營建成本   (}LLk+  
construction revenue 營建收入   EAM2t|MG.  
contract 合同   DQOEntw  
control account 統制賬戶   42mZ.,<  
copyright 版權   X6Hd%}*mN  
corporation 公司   /NFcIU  
cost 成本   2k$~Mv@L  
cost accounting 成本會計   Gt;59}  
cost of labour 勞工成本   J 4OgV?  
cost of production 生產成本   1#<KZN =$  
cost of manufacture 製造成本   Z,jK(7D(  
cost of sales 銷貨成本   c$HZvv  
cost price 成本價格   u$?t |Ll  
credit 貸方   G(1y_t  
credit note 收款通知單   B#U:6Ty  
creditor 債權人   Iib39?D W  
crossed check 橫線支票   N^{+1u7  
current account 往來活期賬戶   x<%V&<z1g  
current asset 流動資產   {)d{:&*K.  
current liability 流動負債   78
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current profit and loss 本期損益   +Tw]u`  
debit 借方   I2PFJXp_]n  
debt 債務   / !*+9+h  
debtor 債務人   7D%}(pX  
deed 契據   1v^eXvY  
deferred assets 遞延資產   x:O;Z~ |.  
deferred liabilities 遞延負債   0'9zXJ"  
delivery 交貨   NXw$PM|+R  
delivery expense 送貨費   =whYo?cE(  
delivery order 出貨單   gP?uLnzvi  
demand draft 即期匯票   R2[-Q"|Ra  
demand note 即期票據   q|+`ihut  
demurrage charge 延期費   3r(i=ac0  
deposit 存款   {)8!>K%G  
deposit slip 存款單   D,H v(6({  
depreciation 折舊   qJZ5w}  
direct cost 直接成本   $ h( B2  
direct labour 直接人工   f
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director 董事   Tn7(A^h'  
discount 折扣   8#MiM . f  
discount on purchase 進貨折扣   S!;:7?mq  
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