[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。   !ewT#afyu(  
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acceptance 承兌   Ra"hdxH  
account 賬戶   C57m{RH  
accountant 會計員   o{hX?,4i  
accounting 會計   SgYMPBh  
accounting system 會計制度   CW2)1%1iz  
accounts payable 應付賬款   }m'n1tm;  
accounts receivable 應收賬款   \VA*3U^@  
accumulated profits 累積利益   G:3szz  
adjusting entry ?#123;整記錄   C T\@>!'f  
adjustment ?#123;整   w {"1V7|  
administration expense 管理費用   (k8}9[3G  
advances 預付   X`1R&K;z^  
advertising expense 廣告費   a{@}vZx>3  
agency 代理   )_1 GPS  
agent 代理人   ]x{.qTtw  
agreement 契約   U E$Ix  
allotments 分配數   NJ]3qH  
allowance 津貼   Bhv$   
amalgamation 合併   $ nHD,h  
amortization 攤銷   v`{N0R  
amortized cost 應攤成本   8NiR3*1  
annuities 年金   .`Q^8|$-K  
applied cost 已分配成本  
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applied expense 已分配費用  
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applied manufacturing expense 己分配製造費用   4"_`Mu_%  
apportioned charge 攤派費用   #=VYq4B=  
appreciation 漲價   ""Da2Md  
article of association 公司章程   6T4I,XrY_F  
assessment 課稅   i")0 3b  
assets 資產   fvcS=nR
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attorney fee 律師費   ^5.XQ0n  
audit 審計   L
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auditor 審計員   zh| 9\lf  
average 平均數   H]pI$t3~  
average cost 平均成本   ,2^4"gIl  
bad debt 壞賬   #fYB4.i~  
balance 餘額   Fs].Fa  
balance sheet 資產負債表   AYgXqmH~+  
bank account 銀行賬戶   #c
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bank balance 銀行結存   Yj#tF}nPC  
bank charge 銀行手續費   1
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bank deposit 銀行存款   TS#[[^!S  
bank discount 銀行貼現   Z&Ciy n  
bank draft 銀行匯票   BHf$ %?3z,  
bank loan 銀行借款   h693TS_N  
bank overdraft 銀行透支   u '7h(1@  
bankers acceptance 銀行承兌   d 8DU[p  
bankruptcy 破產   W*t] d  
bearer 持票人   s4~[GO6>  
beneficiary 受益人   Dlq!:dF{&  
bequest 遺產   5&V=$]t  
bill 票據   ocFk#FW  
bill of exchange 匯票   nuXL{tg6  
bill of lading 提單   3f] ;y<K
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bills discounted 貼現票據   #3QPcoxa  
bills payable 應付票據   8.[F3Tk=  
bills receivable 應收票據   qyv=ot0"~F  
board of directors 董事會   !R"W2Z4h  
bonds 債券   _ i}W1i  
bonus 紅利   pYx,*kG:HW  
book value 賬面價值   PDuc; RG
 
bookkeeper 簿記員   I5_HaC >  
bookkeeping 簿記   !:^q_q4  
branch office general ledger 支店往來賬戶   L%T(H<G  
broker 經紀人   d=PX}o^  
brought down 接前   \3$!)z  
brought forward 接上頁   ,|{`(y/v  
budget 預算   E4L?4>V@\  
by-product 副產品   R7kkth  
by-product sales 副產品銷售   UowvkVa  
capital 股本   n7cy[%yT  
capital income 資本收益   h6Z:+  
capital outlay 資本支出   A~2)ZdAN  
capital stock 股本   ~w+I2oS$  
capital stock certificate 股票   >ESVHPj]  
carried down 移後   gvA}s/
  
carried forward 移下頁   e @Lxduq  
cash 現金   4,e'B-.  
cash account 現金賬戶  
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cash in bank 存銀行現金   (?fU l$q\  
cash on delivery 交貨收款   5 wrRtzf  
cash on hand 庫存現金   c Mgd  
cash payment 現金支付   ]>t~Bcnm  
cash purchase 現購   
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cash sale 現沽   .|Huzk+  
cashier 出?#123;員   P.'.KZJ:WD  
cashiers check 本票   STp9Gh-  
certificate of deposit 存款單折   OG/b5U
 
certificate of indebtedness 借據   +;
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certified check 保付支票   m&:&z7^p  
certified public accountant 會計師   L"qJZU  
charges 費用   1f`De`zXzr  
charge for remittances 匯水手續費    :\\NK/"  
charter 營業執照   v Y0bK-  
chartered accountant 會計師   JWixY/  
chattles 動產   *an Ng<@  
check 支票   <+_XGO
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che stub 支票存根   % i4 5  
closed account 己結清賬戶   %S`&R5  
closing 結算   ~U0%}Bbh  
closing entries 結賬紀錄   EtKq.<SJ  
closing stock 期末存貨   _MBhwNBxZ  
closing the book 結賬   eV[{c %wN:  
columnar journal 多欄日記賬   "mK`3</G  
combination 聯合   mn7I# ~  
commission 佣金   UK ':%LeL  
commodity 商品   C!j3@EZ$  
common stock 普通股   ?woL17Gt  
company 公司   QK]P=pE'C  
compensation 賠償   rH 3U;K!  
compound interest 複利   [';o -c"!  
consignee 承銷人   'J,UKK\5  
consignment 寄銷   (?jK|_  
consignor 寄銷人   q)?%END  
consolidated balance sheet 合併資產負債表   nTeA=0 4  
consolidated profit and loss account 合併損益表   79T_9}M  
consolidation 合併   1l,fK)z  
construction cost 營建成本   x?Abk  
construction revenue 營建收入   ZcN0:xU  
contract 合同   ;6
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control account 統制賬戶   .xT?%xSi/  
copyright 版權   f%]@e9dD  
corporation 公司   -9b=-K.y  
cost 成本   *k{Llq  
cost accounting 成本會計   Kxsd@^E  
cost of labour 勞工成本   C-YYG  
cost of production 生產成本   2(eO5.FYF  
cost of manufacture 製造成本   =XfvPBA  
cost of sales 銷貨成本   .>"xp6  
cost price 成本價格   w <r*&  
credit 貸方   imM!Me 0TE  
credit note 收款通知單   q,P.)\0A  
creditor 債權人   ;jzJ6~<  
crossed check 橫線支票   Et0gPX-  
current account 往來活期賬戶   F5*-HR  
current asset 流動資產   8{>|%M  
current liability 流動負債   )I%M]K]F  
current profit and loss 本期損益   L4po1  
debit 借方   S Qmn*CW  
debt 債務   w7MRuAJ4  
debtor 債務人   $_<[kci%  
deed 契據   QbJ7$,4  
deferred assets 遞延資產   OX;bA^+}P  
deferred liabilities 遞延負債   RuHDAJ"&a  
delivery 交貨   {]IY;cL  
delivery expense 送貨費   $O|Xq7dp  
delivery order 出貨單   u>'0Xo9R  
demand draft 即期匯票   ToHx!,tDS  
demand note 即期票據   K_MEd1l  
demurrage charge 延期費   `{#"
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deposit 存款   J_)F/S!T  
deposit slip 存款單   4 $k{,  
depreciation 折舊   ui?@:=  
direct cost 直接成本   s) \PY  
direct labour 直接人工   \n}%RD-Ce  
director 董事   0*MUe1{  
discount 折扣   c44s@E  
discount on purchase 進貨折扣   )v
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