[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。   + ` |A/w  
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acceptance 承兌   xS,24{-HJ  
account 賬戶   y8k8Hd1<f  
accountant 會計員   6'Q{xJe?  
accounting 會計   =0Z
RGp  
accounting system 會計制度   #rkq ? :Q  
accounts payable 應付賬款   >@2<^&K`  
accounts receivable 應收賬款   WO qDW~  
accumulated profits 累積利益   xb,d,(^]R  
adjusting entry ?#123;整記錄   xe!bfzU  
adjustment ?#123;整   d?fS#Ryb  
administration expense 管理費用   :0J`4  
advances 預付   =tOB fRM  
advertising expense 廣告費   cRT'?w`}  
agency 代理   ~1uQyt  
agent 代理人   a^R?w|zCX  
agreement 契約   E_ns4k#uG  
allotments 分配數   W+ S~__K  
allowance 津貼   G4cgY|71  
amalgamation 合併   \Bo%2O%4  
amortization 攤銷   8o~ NJ 6  
amortized cost 應攤成本   V`I4"}M1  
annuities 年金   _,J+b R+b  
applied cost 已分配成本   /hl'T'RG  
applied expense 已分配費用   : 21d  
applied manufacturing expense 己分配製造費用   =^4Z]d  
apportioned charge 攤派費用   +RooU?Aq  
appreciation 漲價   ?M4o>T%p"  
article of association 公司章程   (;{X-c}?  
assessment 課稅   *ub2dH4/  
assets 資產   E5ce=$o  
attorney fee 律師費   2aYBcPFQh#  
audit 審計   g:Hj1!'  
auditor 審計員   q1}!Okr"2  
average 平均數   )2[)11J9t  
average cost 平均成本   W"NI^OX  
bad debt 壞賬   A=<7*E  
balance 餘額   ALMsF2H  
balance sheet 資產負債表   -<#) ]um  
bank account 銀行賬戶   \&Yn)|!  
bank balance 銀行結存   4aXIRu%#7  
bank charge 銀行手續費   .&^
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bank deposit 銀行存款   j,0`k  
bank discount 銀行貼現   `
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bank draft 銀行匯票   b>-DX  
bank loan 銀行借款   =QqH`.3  
bank overdraft 銀行透支   yK*vn]}  
bankers acceptance 銀行承兌   /qLO/Mim  
bankruptcy 破產   2R/|/>T v  
bearer 持票人   luoQ#1F?sl  
beneficiary 受益人   !&:=sA  
bequest 遺產   pD<w@2K  
bill 票據   p@tg pFt  
bill of exchange 匯票   K%z!#RyJ4  
bill of lading 提單   ,Z{\YAh1  
bills discounted 貼現票據   8 .%0JJ.3  
bills payable 應付票據   J"r?F0  
bills receivable 應收票據   xC`!uPk/pL  
board of directors 董事會   "jL>P)  
bonds 債券   _T\~%  
bonus 紅利   Rc1j^S;>  
book value 賬面價值   JK/{IkF  
bookkeeper 簿記員   N~)-\T:ap  
bookkeeping 簿記   =D1  
branch office general ledger 支店往來賬戶   a"jE\OZ{+s  
broker 經紀人   N5 ?bflY  
brought down 接前   .6wPpLG?{  
brought forward 接上頁   v) n-  
budget 預算   xM jn=\}  
by-product 副產品   Os9SfL  
by-product sales 副產品銷售   (?4%Xtul1  
capital 股本  
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capital income 資本收益   dtTn]}J  
capital outlay 資本支出   pD{OB  
capital stock 股本   eRMN=qP.q  
capital stock certificate 股票   m+c-"arIpA  
carried down 移後   )-2Nc7  
carried forward 移下頁   o~LJ+m6-)  
cash 現金   0*{(R#  
cash account 現金賬戶   Q|_F P:  
cash in bank 存銀行現金   ;.}L#'0j  
cash on delivery 交貨收款   &N}"4  
cash on hand 庫存現金   Vl_6nY;  
cash payment 現金支付   :60vbO  
cash purchase 現購   C$w%! jE  
cash sale 現沽   !*#9b  
cashier 出?#123;員   3ahriZe  
cashiers check 本票   khy'Y&\F;  
certificate of deposit 存款單折   bn*:Bn1  
certificate of indebtedness 借據   >_}isCd,  
certified check 保付支票   Xh"9Bcjf  
certified public accountant 會計師   m\>gOTpA4  
charges 費用   !5*VBE\  
charge for remittances 匯水手續費   _o~ pVBl/  
charter 營業執照   tT]@yo|?e/  
chartered accountant 會計師    S!?T0c?>  
chattles 動產   #T)Gkc"{  
check 支票   ?|M-0{  
che stub 支票存根   Zl>SeTjB-  
closed account 己結清賬戶   _pdKcE\X  
closing 結算   ASXGM0t  
closing entries 結賬紀錄   (5$Ge$  
closing stock 期末存貨   fK/:  
closing the book 結賬    Zmu  
columnar journal 多欄日記賬   rNN>tpZ}  
combination 聯合   iK}p#"si  
commission 佣金   lNe4e6  
commodity 商品   /zIG5RK>  
common stock 普通股   YmljHQP  
company 公司   pBqf+}g4  
compensation 賠償   +5y^c|L0  
compound interest 複利   R_EU|a
  
consignee 承銷人   B!'K20"gF  
consignment 寄銷   VzG|Xtco[  
consignor 寄銷人   hW*o;o7u  
consolidated balance sheet 合併資產負債表   MIJuJ]U
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consolidated profit and loss account 合併損益表   h"[B zX
  
consolidation 合併   $0Y`>3  
construction cost 營建成本   X'OpR  
construction revenue 營建收入   -zK>{)Z=q  
contract 合同   xw*e`9vAe  
control account 統制賬戶   fN2Sio:  
copyright 版權   +`>7cy%cZ  
corporation 公司   >.wZEQ6QK  
cost 成本   2}^=NUM\NX  
cost accounting 成本會計   &4%pPL\f  
cost of labour 勞工成本   vQ< ~-E  
cost of production 生產成本   >DRxF5b{  
cost of manufacture 製造成本   0AM_D >fH  
cost of sales 銷貨成本   - (s0f  
cost price 成本價格   \Z5Wp5az},  
credit 貸方   vP{i+s18B  
credit note 收款通知單   yi8vD~aA[  
creditor 債權人   S_7]_GQ9  
crossed check 橫線支票   l,|Llb  
current account 往來活期賬戶   QQAEG#.5  
current asset 流動資產   ZA=J`->k  
current liability 流動負債   hj];a,Br&  
current profit and loss 本期損益   ;f%@s
1u  
debit 借方   FG${w.e<  
debt 債務   &N.pW=%,N  
debtor 債務人   ?0~g1"Y-*K  
deed 契據   5AT^puL]]  
deferred assets 遞延資產   +?\JQ|  
deferred liabilities 遞延負債   aR2N,<Cp5  
delivery 交貨   i9 aR#  
delivery expense 送貨費   e=LrgRy+  
delivery order 出貨單   SGKAx<U  
demand draft 即期匯票   *<\`"C;  
demand note 即期票據   WsbVO|C  
demurrage charge 延期費   QGNKQ`~  
deposit 存款   wH"9N+82M  
deposit slip 存款單   |5flvkid  
depreciation 折舊   v7(7WfqP  
direct cost 直接成本   Yo%U{/e  
direct labour 直接人工   rl.K{Uad  
director 董事   K+Him] b  
discount 折扣   #ed|0  
discount on purchase 進貨折扣   jwwRejNV  
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