[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。   P` Hxj> {  
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acceptance 承兌   *Y"Kbn6  
account 賬戶   'NyIy:  
accountant 會計員   H`#{zt);  
accounting 會計   DPCB=2E  
accounting system 會計制度   We&~]-b AW  
accounts payable 應付賬款   [IT*>;b+?  
accounts receivable 應收賬款   lXH?*  
accumulated profits 累積利益   #zflU99d  
adjusting entry ?#123;整記錄   wVU. j$+_#  
adjustment ?#123;整   #9-qF9M  
administration expense 管理費用   HriY-=ji>a  
advances 預付   Y
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advertising expense 廣告費   &[u%ZL  
agency 代理   !n9H[QP^9  
agent 代理人   s8L=:hiSf)  
agreement 契約   7kX;|NA1  
allotments 分配數   G`H4
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allowance 津貼   Ws%@SK  
amalgamation 合併   28,Hd!{  
amortization 攤銷   t5: 1' N9P  
amortized cost 應攤成本   "Sm'TZx  
annuities 年金   iNj*Gj  
applied cost 已分配成本   RCM;k;@8V  
applied expense 已分配費用   xQLVFgd  
applied manufacturing expense 己分配製造費用   nn[OC=cDN  
apportioned charge 攤派費用   qWz%sT?C3L  
appreciation 漲價   Jbv66)0M  
article of association 公司章程   {k BHZ$/  
assessment 課稅   gR7in!8  
assets 資產   \4$V;C/n,  
attorney fee 律師費   Kvx~2ZMx6  
audit 審計   wq K:=  
auditor 審計員   <'WS -P%U  
average 平均數   sz;B-1^6  
average cost 平均成本   mhh^kwW  
bad debt 壞賬   RuyqB>[o  
balance 餘額   'cp
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balance sheet 資產負債表   gY!+x=cx0  
bank account 銀行賬戶   >6yA+?[:  
bank balance 銀行結存   ^j~CY
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bank charge 銀行手續費   '" MT$MrT  
bank deposit 銀行存款   1jHugss9|  
bank discount 銀行貼現   7]\_7L |>]  
bank draft 銀行匯票   ?2d! ^!9  
bank loan 銀行借款   m9~cQ!m  
bank overdraft 銀行透支   .J=<E  
bankers acceptance 銀行承兌   }4$k-,1S  
bankruptcy 破產   l!S}gbM  
bearer 持票人   O4`am:@  
beneficiary 受益人   [f
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bequest 遺產   {Xr|L  
bill 票據   o2'^MxKb T  
bill of exchange 匯票   |
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bill of lading 提單   :8( "n1^  
bills discounted 貼現票據   Gl am(V1  
bills payable 應付票據   {3)^$F=T  
bills receivable 應收票據   g>gVO@"b2  
board of directors 董事會   AFMIp^F  
bonds 債券   9:\#GOg  
bonus 紅利   <GdQ""X  
book value 賬面價值   Al93x  
bookkeeper 簿記員   mFk6a{+YX  
bookkeeping 簿記   ] [D/=-  
branch office general ledger 支店往來賬戶   ve3-GWT{C  
broker 經紀人   i>elK<R4  
brought down 接前   }Bk>'  
brought forward 接上頁   0:C^-zrx  
budget 預算   {tKi8O^Rb  
by-product 副產品   K>a@A
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by-product sales 副產品銷售   +cXd F  
capital 股本   RyuI2jEy  
capital income 資本收益   `4Db( ~
  
capital outlay 資本支出   ]K<mkUpY  
capital stock 股本   vx7wW<e%D  
capital stock certificate 股票   ta  
carried down 移後   rl__3q  
carried forward 移下頁   l|jb}9(J  
cash 現金   T[(4z@d`5  
cash account 現金賬戶   =NNA7E7c  
cash in bank 存銀行現金   g&]n:qx  
cash on delivery 交貨收款   ^X\{MW'>4  
cash on hand 庫存現金   +$CO  
cash payment 現金支付   * K #Ci1Q  
cash purchase 現購   Jf</83R
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cash sale 現沽   5f}GV0=n  
cashier 出?#123;員   C@F3iwTtp  
cashiers check 本票   c}u`L6 !I3  
certificate of deposit 存款單折   h.t2;O,b  
certificate of indebtedness 借據   nqv#?>Z^OT  
certified check 保付支票   yt5'2!jc  
certified public accountant 會計師   Z*Lv!6WS  
charges 費用   b0:5i<"w6  
charge for remittances 匯水手續費   0}4FwcCr\  
charter 營業執照   $`'%1;y@  
chartered accountant 會計師   .dw;b~p  
chattles 動產    \LP?,<  
check 支票   Om,M8!E  
che stub 支票存根   iJ%`ym4Y  
closed account 己結清賬戶   <x->
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closing 結算   ~'u %66  
closing entries 結賬紀錄   #- z(]Y,y  
closing stock 期末存貨   G ]JWd  
closing the book 結賬   xA#'%| "  
columnar journal 多欄日記賬   |$QL>{81  
combination 聯合   ;Y@"!\t}  
commission 佣金   48W-Tf6v|  
commodity 商品   iTpK:pX  
common stock 普通股   cuUl r  
company 公司   &h67LMD!  
compensation 賠償   c&>==pI]k  
compound interest 複利   k_A 9gj1  
consignee 承銷人   O ]Stf7]%;  
consignment 寄銷   .#wU+t>  
consignor 寄銷人   ZnXq+^Z4  
consolidated balance sheet 合併資產負債表   1v"r8=Wt  
consolidated profit and loss account 合併損益表   FZJyqqA$_  
consolidation 合併   YA'_Ba(v)  
construction cost 營建成本   =k|hH~  
construction revenue 營建收入   (. J8Q  
contract 合同   W:XN!  
control account 統制賬戶   }29Cm$p  
copyright 版權   +f]\>{o4  
corporation 公司   B>{\qj)%  
cost 成本   {S=gXIh(y  
cost accounting 成本會計   cd?arIV5  
cost of labour 勞工成本   [R9!Tz  
cost of production 生產成本   ]Yd7  
cost of manufacture 製造成本   x}*Y =Xh  
cost of sales 銷貨成本   +E-f   
cost price 成本價格   p}{V%!`_  
credit 貸方   K"U!SWv  
credit note 收款通知單   ckg8x&Z  
creditor 債權人   AfOq?V  
crossed check 橫線支票   69tT'U3vb$  
current account 往來活期賬戶   $KGpcl  
current asset 流動資產   /{7we$+,p  
current liability 流動負債  
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current profit and loss 本期損益   ?ybX&V  
debit 借方   #{L !o5  
debt 債務   cc|"^-j-7  
debtor 債務人   9CW
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deed 契據   YkqauyV^  
deferred assets 遞延資產   v*.#LJEm  
deferred liabilities 遞延負債   JJn+H&[B  
delivery 交貨   M_monj}Z  
delivery expense 送貨費   R 404\XGL  
delivery order 出貨單   i@|.1dWh  
demand draft 即期匯票   x[i Et%
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demand note 即期票據   SjRR8p<   
demurrage charge 延期費   q7'[II;  
deposit 存款   i<%  
deposit slip 存款單   {cF>,T  
depreciation 折舊   { Q@pF  
direct cost 直接成本   &ivPY  
direct labour 直接人工   *E- VS= #  
director 董事   xw%'R-  
discount 折扣   -$J%.fdPs  
discount on purchase 進貨折扣   05>xQx?"m4  
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