[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。   J3]qg.B%z  
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acceptance 承兌   3I(dC|d  
account 賬戶   SH@  
accountant 會計員   yv6Zo0s<J  
accounting 會計   tdMP,0u  
accounting system 會計制度   se^NQ=  
accounts payable 應付賬款   {ar5c&<  
accounts receivable 應收賬款   3D 4]yR5  
accumulated profits 累積利益   lp37irI:  
adjusting entry ?#123;整記錄   > {'5>6u  
adjustment ?#123;整   X+?Il)Bv  
administration expense 管理費用   ^P3g9'WK  
advances 預付   c%xED%X9  
advertising expense 廣告費   }mtC6G41Q  
agency 代理   w~cq% %  
agent 代理人   =hZ&66  
agreement 契約   kuKn JWv  
allotments 分配數   $ uz 1  
allowance 津貼   mMD$X[:  
amalgamation 合併   l`~a}y"n  
amortization 攤銷   PsF- 9&_  
amortized cost 應攤成本   Ti
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annuities 年金   41 c ^\1  
applied cost 已分配成本   :>AW@SoTp  
applied expense 已分配費用   ]noP  
applied manufacturing expense 己分配製造費用   *<|~=*Ddf  
apportioned charge 攤派費用   rC1qGzg\a  
appreciation 漲價   6.`}&E  
article of association 公司章程   " kE:T.,  
assessment 課稅   p ?Ij-uo"o  
assets 資產   EE{#S  
attorney fee 律師費   Vx\#+)4  
audit 審計   )LMBxyS  
auditor 審計員   ~q#[5l(r8  
average 平均數   6>LQGO  
average cost 平均成本   u #=kb5}{  
bad debt 壞賬   0?&aV_:;X  
balance 餘額   9m#H24{V'  
balance sheet 資產負債表   69<rsp(p  
bank account 銀行賬戶   a?U%l9F  
bank balance 銀行結存   NBbY## w0  
bank charge 銀行手續費   ]Nd'%M  
bank deposit 銀行存款   Jq?^8y  
bank discount 銀行貼現   =xlYQ}-(a  
bank draft 銀行匯票   9rf|r 3  
bank loan 銀行借款   a dz;N;rIY  
bank overdraft 銀行透支   x#}j3" PP  
bankers acceptance 銀行承兌   ^$&"<  
bankruptcy 破產   33v%e  
bearer 持票人   (

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beneficiary 受益人   [V#&sAe  
bequest 遺產   Z>MJ0J76]  
bill 票據    #LNB@E  
bill of exchange 匯票   [ ;3EzZL  
bill of lading 提單   ru6HnLhL  
bills discounted 貼現票據   (Aov}I+  
bills payable 應付票據   #`6OC)1J  
bills receivable 應收票據   1 Q0Yer  
board of directors 董事會   5f^`4pT  
bonds 債券   x1hs19s  
bonus 紅利   b$`4Nn|  
book value 賬面價值   45O6TqepN  
bookkeeper 簿記員   /kviO@jm4(  
bookkeeping 簿記   wJ]$'c3  
branch office general ledger 支店往來賬戶   L[[H&#\  
broker 經紀人   Bc9|rlV,  
brought down 接前   B"E(Y M  
brought forward 接上頁   U0|j^.)  
budget 預算   y
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by-product 副產品   )>#<S0>'j  
by-product sales 副產品銷售   m(7_ZiL=  
capital 股本   omUl2C  
capital income 資本收益   1r-,VX7  
capital outlay 資本支出   I`n1M+=%  
capital stock 股本   tB(X`A.|  
capital stock certificate 股票   Dk{nOvZu<  
carried down 移後   Lw2Y P[CR  
carried forward 移下頁   3bI|X! j  
cash 現金   ,9l!fT?iH  
cash account 現金賬戶   {*=5qV}  
cash in bank 存銀行現金   FUT yx"   
cash on delivery 交貨收款   +[l{C+p  
cash on hand 庫存現金   u!Eu
lAl  
cash payment 現金支付   t"74HZO>  
cash purchase 現購   t;a}p_>  
cash sale 現沽   dU04/]modD  
cashier 出?#123;員   }";hz*a  
cashiers check 本票   G
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certificate of deposit 存款單折   7_'k`J@_  
certificate of indebtedness 借據   J`D<  
certified check 保付支票   VT~ ^:-]  
certified public accountant 會計師   UNH}*]u4`  
charges 費用   $;`
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charge for remittances 匯水手續費   7QL) }b.H  
charter 營業執照   []fj~hj  
chartered accountant 會計師   ,vY I O  
chattles 動產   zm^p7&ak$  
check 支票   8#JyK+NU  
che stub 支票存根   [.#$hOsNR  
closed account 己結清賬戶   ~(doy@0M  
closing 結算   nh.v?|  
closing entries 結賬紀錄   Z YO/'YW  
closing stock 期末存貨   V9 t:JY  
closing the book 結賬   -){^ Q:u  
columnar journal 多欄日記賬   H-y-7PW*~  
combination 聯合   F9G$$
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commission 佣金   <HX-qN
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commodity 商品   K]azUK7  
common stock 普通股   Erymx$@P  
company 公司   WAXrA$:3J  
compensation 賠償   O!cO/]<  
compound interest 複利   Hn2Q1lF-ip  
consignee 承銷人   &(U=O?r7  
consignment 寄銷   C&K(({5O  
consignor 寄銷人   L$07u{Q  
consolidated balance sheet 合併資產負債表   Uc;IPS  
consolidated profit and loss account 合併損益表  
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consolidation 合併   :95_W/l  
construction cost 營建成本   ]$k m  
construction revenue 營建收入   Qz90 mb  
contract 合同   #[rFep  
control account 統制賬戶   t$ ~:C  
copyright 版權   ~CTRPH  
corporation 公司   *} 4;1OVT  
cost 成本   9 u89P  
cost accounting 成本會計   +?eAaC7s  
cost of labour 勞工成本   /]58:euR  
cost of production 生產成本   j{+I~|ZB,  
cost of manufacture 製造成本   =:}DD0o*  
cost of sales 銷貨成本   )W7H{#  
cost price 成本價格   x-k/rZ  
credit 貸方   n6+MqN  
credit note 收款通知單   `-e}:9~q  
creditor 債權人   9jFDBy+  
crossed check 橫線支票   d~s-;T  
current account 往來活期賬戶   e/~<\  
current asset 流動資產   pNme jz:   
current liability 流動負債   jS)-COk  
current profit and loss 本期損益   Ho {?m^  
debit 借方   fH {$LjH(  
debt 債務   \DdVMn  
debtor 債務人   9_^V1+   
deed 契據   ag4^y&  
deferred assets 遞延資產   b<MMli  
deferred liabilities 遞延負債   [-}%B0S**  
delivery 交貨   _'v )Fy  
delivery expense 送貨費   F#9KMu<<cI  
delivery order 出貨單   `l@t3/  
demand draft 即期匯票   u"3cSuqy  
demand note 即期票據   c=mFYsSv  
demurrage charge 延期費   -2XIF}.Hu  
deposit 存款   z@LP9+?dE  
deposit slip 存款單   )CU(~s|s  
depreciation 折舊   A}}t86T  
direct cost 直接成本   BbhdGFG1  
direct labour 直接人工   eNKdub  
director 董事   dTNgrW`4  
discount 折扣   g4932_tC  
discount on purchase 進貨折扣   %[;KO&Ga  
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