[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。   C10A$=!  
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acceptance 承兌   ]>x674H  
account 賬戶   k%c ?$n"  
accountant 會計員   {K:/(\  
accounting 會計   p61"a,Xc  
accounting system 會計制度   pQW^lqwZ:6  
accounts payable 應付賬款   `(16_a  
accounts receivable 應收賬款   vW~_+:),e  
accumulated profits 累積利益   bx`(d
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adjusting entry ?#123;整記錄   k%u RG_  
adjustment ?#123;整   SkN^ytKE  
administration expense 管理費用   e?F r/n  
advances 預付   K@W~  
advertising expense 廣告費   w/Ia`Tx$  
agency 代理   r`6XF  
agent 代理人   V8&%fxn+  
agreement 契約   k98-
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allotments 分配數   ;Q-sie(#  
allowance 津貼   P]IN
YH  
amalgamation 合併   /n(0nU[  
amortization 攤銷   OhIUm4 =|$  
amortized cost 應攤成本   >iaZGXje  
annuities 年金   7%L-;xcr]B  
applied cost 已分配成本   cjH ~H8  
applied expense 已分配費用   TS@EE&Wq  
applied manufacturing expense 己分配製造費用   6V!yfps)  
apportioned charge 攤派費用   T,j xIFrF  
appreciation 漲價   >e8t  
article of association 公司章程   #F [6$. Gr  
assessment 課稅   DlTV1X-^1  
assets 資產   c1b@3  
attorney fee 律師費   A 9F&XF7{  
audit 審計   ^oaG.)3  
auditor 審計員   <g,xc)[  
average 平均數   R% }OZJ_  
average cost 平均成本   &zUo",}9  
bad debt 壞賬   ;`@DQvVZ:  
balance 餘額   #O=^%C7p  
balance sheet 資產負債表   H| IsjC
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bank account 銀行賬戶   jhK&Z7;  
bank balance 銀行結存   g'hBs D1'  
bank charge 銀行手續費   uV=rLDY  
bank deposit 銀行存款   'X{7b <  
bank discount 銀行貼現   YjLPW@  
bank draft 銀行匯票   l{Xsh;%=  
bank loan 銀行借款   -O. MfI+  
bank overdraft 銀行透支   hg=\L5R  
bankers acceptance 銀行承兌   :9]23'Md  
bankruptcy 破產   9OP d'f  
bearer 持票人   w QwY_ _  
beneficiary 受益人   7|IW\  
bequest 遺產   #S_LK
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bill 票據   '$l*FWOEal  
bill of exchange 匯票   NS<lmWx+  
bill of lading 提單   T?E2;j0h'#  
bills discounted 貼現票據   F0]= z-  
bills payable 應付票據   QMHeU>  
bills receivable 應收票據   %%klR{  
board of directors 董事會   CSwNsFDR%  
bonds 債券   ^:LF  
bonus 紅利   0nG& LL5  
book value 賬面價值   Et N"K-X  
bookkeeper 簿記員   v"y e\ZG  
bookkeeping 簿記   Y~gpiL3u  
branch office general ledger 支店往來賬戶   rDm>R
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broker 經紀人   Ow+7o@$"/  
brought down 接前   >8 VfijK  
brought forward 接上頁   {ZN{$Ad3/  
budget 預算   2-UZ|y
 
by-product 副產品   R+rHa#M_  
by-product sales 副產品銷售   j^986  
capital 股本   kMN z5P  
capital income 資本收益   K.*zqQKlI|  
capital outlay 資本支出   tE<L4;t  
capital stock 股本   Lp1wA*  
capital stock certificate 股票   ZVgR7+`]#  
carried down 移後   l.fNkLC#  
carried forward 移下頁   !Wn'Ae9  
cash 現金   l&U3jeW-o  
cash account 現金賬戶   @DY0Lz;  
cash in bank 存銀行現金   Br1JZHgA  
cash on delivery 交貨收款   s^js}9]p  
cash on hand 庫存現金   ?A YI   
cash payment 現金支付   f}nGWV%,  
cash purchase 現購   &> }MoB  
cash sale 現沽   A7~)h}~   
cashier 出?#123;員   K,+`td#  
cashiers check 本票   ||9f@9  
certificate of deposit 存款單折   XlDVJx<&J  
certificate of indebtedness 借據    YVD%GJ  
certified check 保付支票   "x3_cA~  
certified public accountant 會計師   efZdtrKgy  
charges 費用   ur9-F^$  
charge for remittances 匯水手續費   7A3e-51>  
charter 營業執照   ,&z
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chartered accountant 會計師   ,Sghi&Ky  
chattles 動產   /xj'Pq((}p  
check 支票  
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che stub 支票存根   NM[w=  
closed account 己結清賬戶   QF!K$?EU[  
closing 結算   $5%tGFh  
closing entries 結賬紀錄   Y2<Z"D`  
closing stock 期末存貨   hFylQfd  
closing the book 結賬   .:l78>f  
columnar journal 多欄日記賬   <J[*~v%(  
combination 聯合   2*%0m^#^6  
commission 佣金   >(:KEA  
commodity 商品   ?8YHz  
common stock 普通股   x\I9J4Q  
company 公司   q\d'}:kfu  
compensation 賠償   %6kD^K-  
compound interest 複利   ]+d.X]  
consignee 承銷人   BU]9eF!>h  
consignment 寄銷   \AkeC6[D  
consignor 寄銷人   @2kt6 W  
consolidated balance sheet 合併資產負債表   >SSF:hI"J  
consolidated profit and loss account 合併損益表   dRas9g  
consolidation 合併   WoesE:NiR  
construction cost 營建成本   O#cXvv]Z*  
construction revenue 營建收入   f^m8 4o'  
contract 合同   ;l}TUo  
control account 統制賬戶   m'z<d  
copyright 版權   %+>I1G  
corporation 公司   VEE:Z^U!  
cost 成本   qhLe[[>  
cost accounting 成本會計   sL+/Eeb` c  
cost of labour 勞工成本   U%w?muJW  
cost of production 生產成本   CZ|Y o  
cost of manufacture 製造成本   f0MHh5  
cost of sales 銷貨成本   kw}J~f2  
cost price 成本價格   b3y@!_'c  
credit 貸方   ,f}s!>j  
credit note 收款通知單   aHwr Fkn  
creditor 債權人   5FH#)  
crossed check 橫線支票   EQu M|4$ix  
current account 往來活期賬戶   n8R{LjJ2@  
current asset 流動資產   RHVMlMX  
current liability 流動負債   )v0m7Lv#/  
current profit and loss 本期損益   LT:KZ|U9  
debit 借方   jc)D*Cf  
debt 債務   }g>&l.2X  
debtor 債務人   b.j\=c  
deed 契據   7NoB   
deferred assets 遞延資產   4`!(M]u=  
deferred liabilities 遞延負債   QJ>+!p*  
delivery 交貨   [A[vR7&S  
delivery expense 送貨費   tw\/1wa.  
delivery order 出貨單   z`f1|Ok  
demand draft 即期匯票   >E[cl\5$E  
demand note 即期票據   Q4_j`q  
demurrage charge 延期費   l(%bdy  
deposit 存款   Tx],- U  
deposit slip 存款單   m|=/|Hm  
depreciation 折舊   .i
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direct cost 直接成本   } Tp!Ub\Cc  
direct labour 直接人工   =,,!a/U  
director 董事   I
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discount 折扣   GP`_R  
discount on purchase 進貨折扣   6W#M[0  
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