[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。   x-<dJ}`  
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acceptance 承兌   \w3wh*  
account 賬戶   CvN~  
accountant 會計員   |};~YMH  
accounting 會計   [H1NP'Kg]  
accounting system 會計制度   1;W>ceN"  
accounts payable 應付賬款   7}Sw(g)o7  
accounts receivable 應收賬款   5IMH G%W7  
accumulated profits 累積利益   vF,l?cU~  
adjusting entry ?#123;整記錄   AZa3!e/1  
adjustment ?#123;整   DQ)SMqOotw  
administration expense 管理費用   o;.-I[9h]  
advances 預付   JI&>w-~D  
advertising expense 廣告費   .<.qRq-  
agency 代理   \ *2IU"R  
agent 代理人   X'c5s~9  
agreement 契約   ,>$ #e1!J  
allotments 分配數   Hpt)(Nz:  
allowance 津貼   !cZsIcIe  
amalgamation 合併   [Z0e$  
amortization 攤銷   sCUPa-cHF  
amortized cost 應攤成本   uMI2Wnnc:/  
annuities 年金   wb}tN7~Y;  
applied cost 已分配成本   z+b~#f3  
applied expense 已分配費用   +3C S3fTq  
applied manufacturing expense 己分配製造費用   L6a8%%`  
apportioned charge 攤派費用   ;Y"J j  
appreciation 漲價   J
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article of association 公司章程   ^. (]i\V_  
assessment 課稅   7,1idY%cy  
assets 資產   Z|W=.RdA;  
attorney fee 律師費   P}5aN_v\  
audit 審計   [V2l&ZUni  
auditor 審計員   k2=uP8  
average 平均數   =vFI4)$-  
average cost 平均成本   bYtF#Y  
bad debt 壞賬    rLwc=(|  
balance 餘額   U2aE:$oeYi  
balance sheet 資產負債表   U| zW_dj  
bank account 銀行賬戶   )"1D-Bc\Q  
bank balance 銀行結存   nXN0~,+  
bank charge 銀行手續費   <ESAoY"RPN  
bank deposit 銀行存款   &0#qy 9wx  
bank discount 銀行貼現   .C#}g  
bank draft 銀行匯票   lY1m%  
bank loan 銀行借款   Rwr0$_A  
bank overdraft 銀行透支   _ehU:3L`s  
bankers acceptance 銀行承兌   y?rsfIth`  
bankruptcy 破產   O^f@ g l  
bearer 持票人   ;02lmpBj  
beneficiary 受益人   p])km%zB(  
bequest 遺產   L$b9|j7  
bill 票據   L^=>)\R2$[  
bill of exchange 匯票   {<GsM  
bill of lading 提單   E`i;9e'S  
bills discounted 貼現票據   v uJ~Lg{  
bills payable 應付票據   dI>oHMC  
bills receivable 應收票據   M*}
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board of directors 董事會   &L/C:<.  
bonds 債券   j#*K[  
bonus 紅利   xpV8_Gz;  
book value 賬面價值   +|}~6`  
bookkeeper 簿記員   ?LZ)r^ger  
bookkeeping 簿記   w qsPGkJJ7  
branch office general ledger 支店往來賬戶   I@hC$o   
broker 經紀人   oreSu;`$  
brought down 接前   t*DM^
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brought forward 接上頁   T1x$v,)8x  
budget 預算   P`"dj@1'  
by-product 副產品   |m=@;B|  
by-product sales 副產品銷售   89L-k%R  
capital 股本   !PO(B fd  
capital income 資本收益   GJ*AyYG  
capital outlay 資本支出   pZH bj2~  
capital stock 股本   ZQyT$l~b  
capital stock certificate 股票   rOcfPLJi0  
carried down 移後   z` sH  
carried forward 移下頁   S4|)N,#  
cash 現金   HloP NE&}  
cash account 現金賬戶   cJqPcCq(wn  
cash in bank 存銀行現金   k<:!^_3H  
cash on delivery 交貨收款   Kkd7D_bZ*  
cash on hand 庫存現金   Oe5aN o  
cash payment 現金支付   eQ*gnV}rE%  
cash purchase 現購   Pd3t~1TaW  
cash sale 現沽   #0mn_#-P)  
cashier 出?#123;員   bk8IGhO|m!  
cashiers check 本票   .$q]<MK8  
certificate of deposit 存款單折   E djh

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certificate of indebtedness 借據   {}>"f]3  
certified check 保付支票   u^{Q|o:=x  
certified public accountant 會計師   s#d>yx_b  
charges 費用   :cOwTW?Fj  
charge for remittances 匯水手續費   '8}\! i&  
charter 營業執照   #a/lt^}C*  
chartered accountant 會計師   |5O%@  
chattles 動產   2bCa|HTv  
check 支票   5Wn6a $^  
che stub 支票存根   ftK.jj1:  
closed account 己結清賬戶   Jb0]!*tV  
closing 結算   'dx4L }d  
closing entries 結賬紀錄   {!=IGFe  
closing stock 期末存貨   Tp9LBF  
closing the book 結賬   (OJ}|*\e  
columnar journal 多欄日記賬   Uqkh@-6-  
combination 聯合   yX8F^iv[  
commission 佣金   /]YK:7*98  
commodity 商品   x{+rx.  
common stock 普通股   MY0Wr%@#0  
company 公司   H#1/H@I#  
compensation 賠償   7}nOF{RH]  
compound interest 複利   (+4=A k  
consignee 承銷人   6R?J.&|  
consignment 寄銷   hwexv 9""  
consignor 寄銷人   ,x_g|J _Y  
consolidated balance sheet 合併資產負債表   6H3_qx  
consolidated profit and loss account 合併損益表   uH]^/'8vBd  
consolidation 合併   t[#`%$%'  
construction cost 營建成本   H-I*;  
construction revenue 營建收入   eNXpRvY  
contract 合同   A^g81s.5  
control account 統制賬戶   ,@<-h* m  
copyright 版權   h>\}-|Ek  
corporation 公司   TsR20P@  
cost 成本   ,PY<AI^59  
cost accounting 成本會計   {a>)VZw_#  
cost of labour 勞工成本   `5>IvrzXrK  
cost of production 生產成本   BL]^+KnP  
cost of manufacture 製造成本   |Q7Ch]G  
cost of sales 銷貨成本   |FKo}>4  
cost price 成本價格   *gBaF/C  
credit 貸方   t[3Upe%  
credit note 收款通知單   ~>{<r{H"S  
creditor 債權人   $-o39A#  
crossed check 橫線支票   X_=oJi|:  
current account 往來活期賬戶   Va9vDb6  
current asset 流動資產   tl#hCy  
current liability 流動負債   'o5[:=K  
current profit and loss 本期損益   u |#ruFR  
debit 借方   @UvjJ  
debt 債務   2wu 5`Z[E  
debtor 債務人   V @8X.R>  
deed 契據   OY?uqP}c  
deferred assets 遞延資產   r"rEVx#1=  
deferred liabilities 遞延負債   CMTy(Z8_)  
delivery 交貨   !lHsJ)t  
delivery expense 送貨費   9WBDSx_(Q  
delivery order 出貨單   N\H(AzMw  
demand draft 即期匯票   <01MXT-  
demand note 即期票據   6C)OO"Bc  
demurrage charge 延期費   %d*}:295  
deposit 存款   9N9|hy  
deposit slip 存款單   sz}Nal$AC  
depreciation 折舊   @89mj{  
direct cost 直接成本   ]Q^oc  
direct labour 直接人工   A~h8 >zz*  
director 董事   +!w?g/dV  
discount 折扣   hI/p9 `w  
discount on purchase 進貨折扣   !hJ%{.  
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