[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。   Z$2L~j"=!  
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acceptance 承兌   P1d,8~;  
account 賬戶   1i?=JAFfM  
accountant 會計員  
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accounting 會計   #vnT&FN0[  
accounting system 會計制度   u(vw|nj`  
accounts payable 應付賬款   kV^?p  
accounts receivable 應收賬款   X5E '*W  
accumulated profits 累積利益   ]tVl{" .{  
adjusting entry ?#123;整記錄   _nX%#/{  
adjustment ?#123;整   h(:<(o@<  
administration expense 管理費用   =P_fv  
advances 預付   F3 f@9@b  
advertising expense 廣告費   U)~#g'6:8  
agency 代理   @l,{x|00  
agent 代理人   K\sbt7~  
agreement 契約   ~/c5hyTx  
allotments 分配數   {!K;`I[]v  
allowance 津貼   Mvof%I  
amalgamation 合併   iSd?N}2,I  
amortization 攤銷   z>:U{!5k  
amortized cost 應攤成本   rt.[,m  
annuities 年金   ec'tFL #u{  
applied cost 已分配成本   {})y^L  
applied expense 已分配費用   8t``NZ[  
applied manufacturing expense 己分配製造費用   4I ,o&TK  
apportioned charge 攤派費用   (t74a E pi  
appreciation 漲價   )5i*/I\  
article of association 公司章程   i<:p.ug-O  
assessment 課稅   Tf l;7w.(A  
assets 資產    1~EO+  
attorney fee 律師費   N9*UMVU  
audit 審計   GN%<"I.  
auditor 審計員   AQn[*  
average 平均數   \\iK'|5YG  
average cost 平均成本   *f*f&l%  
bad debt 壞賬   >ZDC . ~  
balance 餘額   PN9^[X  
balance sheet 資產負債表   bA+[{  
bank account 銀行賬戶   nt`<y0ta
 
bank balance 銀行結存   Z!)f*  
bank charge 銀行手續費   \*9Ua/H  
bank deposit 銀行存款   &<{}8/x8(  
bank discount 銀行貼現   ^je528%H  
bank draft 銀行匯票   >W~=]&7{s4  
bank loan 銀行借款   &fHc"-U}  
bank overdraft 銀行透支   thQ J(w  
bankers acceptance 銀行承兌   {9{J^
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bankruptcy 破產   dqwWfn1lt  
bearer 持票人   #XL`S  
beneficiary 受益人   /fC\K_<N  
bequest 遺產   H oS|f0  
bill 票據   TPqvp|~2  
bill of exchange 匯票   7uA\&/ ,  
bill of lading 提單   i"fCpkAP  
bills discounted 貼現票據   uf?b%:A  
bills payable 應付票據   NCxn^$/+>9  
bills receivable 應收票據   ,#Ln/;  
board of directors 董事會   cS 4T\{B;  
bonds 債券   t zmETRwG  
bonus 紅利   L B<UC?e  
book value 賬面價值   x {vIT- f  
bookkeeper 簿記員   l}+Cdy9>  
bookkeeping 簿記   :4]J
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branch office general ledger 支店往來賬戶   F%y{% C7l  
broker 經紀人    mc~`  
brought down 接前   k?n]ZNlT  
brought forward 接上頁   U>1b9G"_  
budget 預算   {)uU6z {'  
by-product 副產品   }2mI*"%)\u  
by-product sales 副產品銷售   7>KQRLw  
capital 股本   ;6zPiaDQ  
capital income 資本收益   +qZc} 7rJF  
capital outlay 資本支出   PgTDjEo  
capital stock 股本   ^K/G5  
capital stock certificate 股票   Bf+^O)Ns^  
carried down 移後   ,=x RoXYB}  
carried forward 移下頁   `+Xe'ey  
cash 現金   e %&  
cash account 現金賬戶   z2ds8-z  
cash in bank 存銀行現金   >z5Oy  
cash on delivery 交貨收款   67fIIXk&  
cash on hand 庫存現金   7NeDs$  
cash payment 現金支付   *n;>p_#  
cash purchase 現購   %/X2 l  
cash sale 現沽   =_uol8v  
cashier 出?#123;員   a.1`\$]d  
cashiers check 本票   4"z;CGE7  
certificate of deposit 存款單折   h9U+%=^O  
certificate of indebtedness 借據   Qz# 3p3N?  
certified check 保付支票   8Y7 @D$=w  
certified public accountant 會計師   RpULm1b  
charges 費用   qZ233pc  
charge for remittances 匯水手續費   q'by
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charter 營業執照   %5`r- F  
chartered accountant 會計師   <TL])@da  
chattles 動產   _J` |<}?t;  
check 支票   ~U/8 @gR  
che stub 支票存根   Pb3EnNqYbM  
closed account 己結清賬戶   ]|t9B/()i  
closing 結算   l,^xX=,  
closing entries 結賬紀錄   e{:86C!d)  
closing stock 期末存貨   +&(J
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closing the book 結賬   sK#H4y+<  
columnar journal 多欄日記賬   P`z7@9*j  
combination 聯合   h<Gypl
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commission 佣金   bd.j,4^  
commodity 商品   "Jf4N  
common stock 普通股   icU"Vyu  
company 公司   QZ#3Bn%B5  
compensation 賠償   &^AzIfX}Gw  
compound interest 複利   8 H,_vf  
consignee 承銷人   #&}%70R)  
consignment 寄銷   >'ie!VW@  
consignor 寄銷人   <xXiJU+  
consolidated balance sheet 合併資產負債表   >y&[BB7S6  
consolidated profit and loss account 合併損益表   ;g&7*1E  
consolidation 合併  
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construction cost 營建成本   |&9 tU  
construction revenue 營建收入   `CPZPp,l6`  
contract 合同   PQ6T|>  
control account 統制賬戶   gQu\[e%mVo  
copyright 版權   RA!x  
corporation 公司   q$bHO  
cost 成本   ~}epq6L>  
cost accounting 成本會計   GOUY_&}tL  
cost of labour 勞工成本   ZCj>MA  
cost of production 生產成本   1hF2eNh  
cost of manufacture 製造成本   $:qI&)/  
cost of sales 銷貨成本   -Mr{+pf  
cost price 成本價格   Ma% E&.ed  
credit 貸方   Ar\IZ_Q  
credit note 收款通知單   Bi'I18<  
creditor 債權人   =ltbSf7  
crossed check 橫線支票   niXHK$@5  
current account 往來活期賬戶   YhEiN. ~  
current asset 流動資產   q]2}UuM|U  
current liability 流動負債   HJnv'^yn  
current profit and loss 本期損益   K!pxDW}  
debit 借方   ?IL! X-xx  
debt 債務   mMel,iK=  
debtor 債務人   U{
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deed 契據   kxcgOjrmI  
deferred assets 遞延資產   b>GqNf!  
deferred liabilities 遞延負債   aa%Yk"V@  
delivery 交貨   MBnK&GS  
delivery expense 送貨費   @SX%? mk8G  
delivery order 出貨單   gvow\9{|C  
demand draft 即期匯票   ,e}mR>i=e  
demand note 即期票據   l|4xKBCV]  
demurrage charge 延期費   -U/I'RDLEz  
deposit 存款   V#n?&-{V  
deposit slip 存款單    J"m%q\ '  
depreciation 折舊   8Cf ^$   
direct cost 直接成本   |;xfe"]  
direct labour 直接人工   \c5#\1<  
director 董事   yt]Oj*nn0K  
discount 折扣   sa\|"IkD2  
discount on purchase 進貨折扣   Requ.?!fG;  
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