[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。   5>+>=)*  
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acceptance 承兌   |6/k2d{,(  
account 賬戶   4#Wczk-b  
accountant 會計員   )HbsUm#  
accounting 會計   1sx@Nvlb  
accounting system 會計制度   WBT/;),}:  
accounts payable 應付賬款   ZYD
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accounts receivable 應收賬款   N"Y)  
accumulated profits 累積利益   u:#+R_0#97  
adjusting entry ?#123;整記錄   mOji\qia  
adjustment ?#123;整   ) *Mr{`  
administration expense 管理費用   W FVx7  
advances 預付   , 6 P:S7  
advertising expense 廣告費   88(h`RGMh  
agency 代理   *y +T(73  
agent 代理人   'L|& qy@  
agreement 契約   5u +U^D  
allotments 分配數   dl_ h0  
allowance 津貼   |"h# Q[3  
amalgamation 合併   w@w(AFV9/  
amortization 攤銷   Ay\=&4dv  
amortized cost 應攤成本   `B6~KZ  
annuities 年金   v5STe`  
applied cost 已分配成本   {(;dHF%{  
applied expense 已分配費用   ?blF6Kl$  
applied manufacturing expense 己分配製造費用   I\djZG$s;N  
apportioned charge 攤派費用   .^6;_s>FN  
appreciation 漲價   cojtQD
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article of association 公司章程   (B|4wR\  
assessment 課稅   VN!`@
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assets 資產   EC(,-sz\Z  
attorney fee 律師費   -6lsR  
audit 審計   al>^}:  
auditor 審計員   4q sIJJ[.  
average 平均數   ny# ?^.1  
average cost 平均成本   W4n;U-Hb  
bad debt 壞賬   Ip#BR!$n  
balance 餘額   `o~dQb/k+  
balance sheet 資產負債表   #ra"(/)  
bank account 銀行賬戶   h^_Sd"l3  
bank balance 銀行結存   %:i; eUKR  
bank charge 銀行手續費   Q9,H0r-%  
bank deposit 銀行存款   _<tWy+.  
bank discount 銀行貼現   GJ YXCi  
bank draft 銀行匯票   n0|oV
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bank loan 銀行借款   V1
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bank overdraft 銀行透支   G.v zz-yG  
bankers acceptance 銀行承兌   Qtj.@CGB  
bankruptcy 破產  
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bearer 持票人   :)f/>-   
beneficiary 受益人   'Cw&9cL9w  
bequest 遺產   wz1fx>Q  
bill 票據   #E35%7*  
bill of exchange 匯票   D7q%rO|F'  
bill of lading 提單   qKoD*cl)Za  
bills discounted 貼現票據   Vl=!^T}l+  
bills payable 應付票據   q\+khy,k  
bills receivable 應收票據   z&fXxp  
board of directors 董事會   SN w3xO!;&  
bonds 債券   CeL`T:]r  
bonus 紅利   )qXl8HI  
book value 賬面價值   kb"
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bookkeeper 簿記員   fL^+Qb}  
bookkeeping 簿記   n-X;JYQW  
branch office general ledger 支店往來賬戶   Md!L@gX6<  
broker 經紀人   J<K-Yeph  
brought down 接前   QuG=am?l`  
brought forward 接上頁   {+D 6 o  
budget 預算   Hn~=O8/2  
by-product 副產品   D H7B4P  
by-product sales 副產品銷售   >`\f,yql6  
capital 股本   k^A17Nf`2  
capital income 資本收益   w[`2t{^j  
capital outlay 資本支出   LOm*=MVex  
capital stock 股本   y"N7r1Pf  
capital stock certificate 股票   SePPI.n  
carried down 移後   j?!BHNs  
carried forward 移下頁   LJ^n6 m|_  
cash 現金   CKC%|xke  
cash account 現金賬戶   >lyX";X#  
cash in bank 存銀行現金   hN0Y8Ia/5%  
cash on delivery 交貨收款   t9zPUR  
cash on hand 庫存現金   %V40I{1  
cash payment 現金支付   U5rcI6  
cash purchase 現購   Xz/5Wis4  
cash sale 現沽   Xr?(w(3  
cashier 出?#123;員   Cs2hi,s  
cashiers check 本票   (_: k s  
certificate of deposit 存款單折   z"cF\F  
certificate of indebtedness 借據   3Z,J&d`[  
certified check 保付支票   \BIa:}9O  
certified public accountant 會計師   G)ppkH`qj  
charges 費用   m8Wv46%  
charge for remittances 匯水手續費   G8]DK3#  
charter 營業執照   {_#~&IQ  
chartered accountant 會計師   YH_m
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chattles 動產   >[,ywRJ#_}  
check 支票   Yd}Jz  
che stub 支票存根   977%9z<h  
closed account 己結清賬戶   ,`4chD  
closing 結算   J<p.J3I  
closing entries 結賬紀錄   "nkj_pC  
closing stock 期末存貨   Dt1v`T~=?  
closing the book 結賬   Ino$N|G[  
columnar journal 多欄日記賬   +I>u${sVx*  
combination 聯合    {zTo[i  
commission 佣金   B=0U^wL  
commodity 商品   J[Ckz]  
common stock 普通股   'Vgd Qp$L$  
company 公司   L5 +X&  
compensation 賠償   bn$('  
compound interest 複利   +XaRwcLC.  
consignee 承銷人   QNH-b9u>8  
consignment 寄銷   *u?QO 4>  
consignor 寄銷人   %kS4v,
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consolidated balance sheet 合併資產負債表   pQQN8Y~^Y  
consolidated profit and loss account 合併損益表   |E%i t?3M  
consolidation 合併   }01c7/DRP<  
construction cost 營建成本   2sezZeMV  
construction revenue 營建收入   6Kl%|VrJs  
contract 合同   'H19@b5rx  
control account 統制賬戶   xj6@85^  
copyright 版權   O\3 Lx  
corporation 公司   Dd:TFZo  
cost 成本   fGeDygV^`  
cost accounting 成本會計   lpjeEawo4  
cost of labour 勞工成本   %anY'GK
 
cost of production 生產成本   S]}hh,A  
cost of manufacture 製造成本   ^{Vt  
cost of sales 銷貨成本   u[{j;l(  
cost price 成本價格   :,@"I$>*/  
credit 貸方   5Kadh
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credit note 收款通知單   `Z#0kpXk_  
creditor 債權人   -Kas9\VWEw  
crossed check 橫線支票   e_<'zH_1  
current account 往來活期賬戶   eD(;Wn  
current asset 流動資產   6Kvo Ho  
current liability 流動負債   9\QeH'A  
current profit and loss 本期損益   [~aRA'qJ{V  
debit 借方   Qu x1N  
debt 債務   _/Sq
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debtor 債務人   /?ZO-]q  
deed 契據   Oc6_x46S4  
deferred assets 遞延資產  
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deferred liabilities 遞延負債   Gu#Vc.e  
delivery 交貨   1Fg*--8[r  
delivery expense 送貨費   NsPAWI|4  
delivery order 出貨單   Q!91uNL  
demand draft 即期匯票   Jw4#u5$$Z  
demand note 即期票據   >U~{WM$"Y  
demurrage charge 延期費   N4[`pXM6
 
deposit 存款   $fzO:br5WJ  
deposit slip 存款單   \80W?9qj  
depreciation 折舊   /wR,P  
direct cost 直接成本   )Ja&Y  
direct labour 直接人工   &'V1p4'  
director 董事   
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discount 折扣   K9HXy*y49  
discount on purchase 進貨折扣   A2 r\=for  
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