[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。   ru#T^AI*^  
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acceptance 承兌   (YaOh^T:|  
account 賬戶   "US"`a2  
accountant 會計員   50}.Xm@,BO  
accounting 會計   2<p5_4"-U*  
accounting system 會計制度   hWl""66+5  
accounts payable 應付賬款   6GvhEulYR  
accounts receivable 應收賬款   ]C9%]`  
accumulated profits 累積利益   ?{y
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adjusting entry ?#123;整記錄   & y#y>([~  
adjustment ?#123;整   ~gSF@tz@  
administration expense 管理費用   Ak<IHp^Q  
advances 預付   CpB
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advertising expense 廣告費   !7kAJG g  
agency 代理   KIXwx98  
agent 代理人   *[XN.sb8E  
agreement 契約   vHZX9LQU0+  
allotments 分配數   >cvE_g"?C  
allowance 津貼   ux"D ]P  
amalgamation 合併   )Tyky%P+iI  
amortization 攤銷   ;m2"cL>{l  
amortized cost 應攤成本   (cPeee%Q  
annuities 年金   FZeN,  
applied cost 已分配成本   k)<~nc-  
applied expense 已分配費用   nR=2eBNf  
applied manufacturing expense 己分配製造費用   Eg287B  
apportioned charge 攤派費用   
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appreciation 漲價   [Gh%nsH  
article of association 公司章程   =woqHTR  
assessment 課稅   aPcGI  
assets 資產   muqfSF  
attorney fee 律師費   < -@,  
audit 審計   ,}xpYq_/  
auditor 審計員   's56L,^:  
average 平均數   es*_Oo1  
average cost 平均成本   iXr`0V   
bad debt 壞賬   dQWA"6?i  
balance 餘額   ` $QzTv   
balance sheet 資產負債表   Ba\wq:  
bank account 銀行賬戶   u"Hd55"&  
bank balance 銀行結存   !ch[I#&J-  
bank charge 銀行手續費   ,=q7}5o Y  
bank deposit 銀行存款   A~yw8v5UF  
bank discount 銀行貼現   Jq$6$A,f  
bank draft 銀行匯票   Gdc~Lh  
bank loan 銀行借款   (e bBH  
bank overdraft 銀行透支   V29S*  
bankers acceptance 銀行承兌   :yFTaniJ'.  
bankruptcy 破產   iuH8
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bearer 持票人   D>"{H7mY  
beneficiary 受益人   Uy_}@50"l  
bequest 遺產   %~8](]p  
bill 票據   h M1&A  
bill of exchange 匯票   4cVs(`g^  
bill of lading 提單   7E\K!v_  
bills discounted 貼現票據   2yCd:w g  
bills payable 應付票據   *x#&[>  
bills receivable 應收票據   #1,>Qnl  
board of directors 董事會   [][ :/~q!  
bonds 債券   8h@)9Q]d\  
bonus 紅利   1o5Y9#7  
book value 賬面價值   J?qcRg `1E  
bookkeeper 簿記員   JQ{zWJlt  
bookkeeping 簿記   E&T'U2  
branch office general ledger 支店往來賬戶   #:Sy`G6!?  
broker 經紀人   99+/W*C  
brought down 接前   ]<o.aMdV  
brought forward 接上頁   .9[8H:Fe  
budget 預算   X T)hPwg.  
by-product 副產品   X'3`Q S:!  
by-product sales 副產品銷售   C^8)IN=$  
capital 股本   ]B-$p p  
capital income 資本收益   7}iewtdy,  
capital outlay 資本支出   2A18hP`^  
capital stock 股本   )2<B$p  
capital stock certificate 股票  
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carried down 移後   nV,{w4t+  
carried forward 移下頁   {pQ@0b  
cash 現金   ;5JIY7t  
cash account 現金賬戶   #G4~]Qml  
cash in bank 存銀行現金   Dry;$C}P  
cash on delivery 交貨收款   3Av(|<cR  
cash on hand 庫存現金    9'/|?I  
cash payment 現金支付   }:c,SO!  
cash purchase 現購   61Iy{-/ZV  
cash sale 現沽   2'UFHiK  
cashier 出?#123;員   z"P,=M6De  
cashiers check 本票   xjn8)C  
certificate of deposit 存款單折   nm:let7GB  
certificate of indebtedness 借據   l_q>(FoqA  
certified check 保付支票   luxKgcU  
certified public accountant 會計師   ,ovv  
charges 費用   dnWt\>6& 2  
charge for remittances 匯水手續費   >!v,`O1  
charter 營業執照   ^6NABXL  
chartered accountant 會計師   #3:'lGBIK  
chattles 動產   v BeU  
check 支票   by:xD25  
che stub 支票存根   glKs8 ^W  
closed account 己結清賬戶   :]
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closing 結算   HV.|Eh_7  
closing entries 結賬紀錄   *a0I Z  
closing stock 期末存貨   _%p9B#X<>  
closing the book 結賬   YI\Cs=T/  
columnar journal 多欄日記賬   DRg~HT  
combination 聯合   4Z T  
commission 佣金   :7PSZc:xE  
commodity 商品   XX5(/#  
common stock 普通股   &+w!'LSaD  
company 公司   {msB+n~WZ  
compensation 賠償   ]!Aze^7;  
compound interest 複利   -Fw4;&>  
consignee 承銷人   [\%t<aa  
consignment 寄銷   0& L0j$&h  
consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   Ckl]fy@D}  
consolidated profit and loss account 合併損益表   qx<zX\qI6n  
consolidation 合併   Y(!)G!CMc  
construction cost 營建成本   w!h{P38  
construction revenue 營建收入   /:L&uqA  
contract 合同  
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control account 統制賬戶   m4.V$U,H]  
copyright 版權   )mZy>45  
corporation 公司   Ex&RR< 5  
cost 成本   `3s-%>  
cost accounting 成本會計   C
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cost of labour 勞工成本   $MEbePxe  
cost of production 生產成本   -a^sX%|Bl  
cost of manufacture 製造成本   XV9'[V  
cost of sales 銷貨成本   eDZ3SIZ  
cost price 成本價格   |;1:$E"  
credit 貸方   >0okb3+  
credit note 收款通知單   L=Jk"qWV0  
creditor 債權人   0`Qs=R`OM  
crossed check 橫線支票   aj-uk(r  
current account 往來活期賬戶   J#;m)5[ a%  
current asset 流動資產   Rl!WH%;c[X  
current liability 流動負債   rG%_O$_dO  
current profit and loss 本期損益  
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debit 借方   'GO..m"G  
debt 債務   O6 J<Lqgh  
debtor 債務人   VrL>0d&d  
deed 契據   2%%U)|39mB  
deferred assets 遞延資產   cmLu T/oV  
deferred liabilities 遞延負債   ]6 7wk  
delivery 交貨   8[p6C Jl)  
delivery expense 送貨費   (NV=YX?s  
delivery order 出貨單   }XE/5S}D  
demand draft 即期匯票   `\uv+^x{  
demand note 即期票據   /9#jv]C:  
demurrage charge 延期費   '(:J|DN  
deposit 存款   W n mRRq^  
deposit slip 存款單   oRF"[G8BV  
depreciation 折舊   6$;)CO!h  
direct cost 直接成本  
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direct labour 直接人工   /[T8/7;_l  
director 董事   4f~ZY]|nM  
discount 折扣   J}u1\Id%  
discount on purchase 進貨折扣   *zht(~%  
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