[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。   CH!>RRF  
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acceptance 承兌   0(!j]w"r3  
account 賬戶   ETt7?,x@  
accountant 會計員   ;VhilW aF-  
accounting 會計   dQX<X}  
accounting system 會計制度   z_Em%
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accounts payable 應付賬款   {+`'ZU6C  
accounts receivable 應收賬款   !GB\-(  
accumulated profits 累積利益   $AGW8"  
adjusting entry ?#123;整記錄   ?T]` X
 
adjustment ?#123;整   8+HXGqcv  
administration expense 管理費用   ^HJvT)e4  
advances 預付   !*[Fw1-J  
advertising expense 廣告費   5c(mgEvq  
agency 代理   5)tDgm  
agent 代理人   mGss9eZa  
agreement 契約   1k=w 9  
allotments 分配數   _ELuQ>zM]+  
allowance 津貼   N4]Sp v  
amalgamation 合併   V*xo3hU  
amortization 攤銷  
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amortized cost 應攤成本   s|p,UK  
annuities 年金   3X&'hz@  
applied cost 已分配成本   "H{Etb/  
applied expense 已分配費用   ,\YlDcl':0  
applied manufacturing expense 己分配製造費用   R,+Pcn$ws  
apportioned charge 攤派費用   T;7=05k<_  
appreciation 漲價   DC9\Sp?  
article of association 公司章程   |6]2XW  
assessment 課稅   mEL<d,XhI  
assets 資產   yf > rG  
attorney fee 律師費   (8JL/S ;Z$  
audit 審計   54X=58Q  
auditor 審計員   7T\L YDT  
average 平均數   !p:kEIZ)y  
average cost 平均成本   w'[^RZW:j  
bad debt 壞賬   UY(pKe>  
balance 餘額   Q cW6o,  
balance sheet 資產負債表   kn$2_I9  
bank account 銀行賬戶   l(irNKutgo  
bank balance 銀行結存   ^{<!pvT  
bank charge 銀行手續費   }PC_qQF  
bank deposit 銀行存款   j{8;5 ?x  
bank discount 銀行貼現   w^{qut.  
bank draft 銀行匯票   [h5~1 N
 
bank loan 銀行借款   n(}cK@  
bank overdraft 銀行透支   71S~*"O0f  
bankers acceptance 銀行承兌   ~
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bankruptcy 破產   =nVEd
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bearer 持票人   D)O2=aQ;]  
beneficiary 受益人   MNuBZnO  
bequest 遺產   V(lxkEu/Fj  
bill 票據   Rcn6puZt  
bill of exchange 匯票   teQ<v[W.  
bill of lading 提單   5L?_AUL  
bills discounted 貼現票據   oouhP1py,  
bills payable 應付票據   r$8(Q'  
bills receivable 應收票據   (+(YQ2  
board of directors 董事會   2|6E
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bonds 債券   i%FpPni  
bonus 紅利   "c9T4=]&t  
book value 賬面價值   #<$pl]>}t  
bookkeeper 簿記員   !~j-5+DI  
bookkeeping 簿記   bjL8Wpk  
branch office general ledger 支店往來賬戶   %@,%A_So k  
broker 經紀人   =<BPoGs5  
brought down 接前   E;o "^[we  
brought forward 接上頁   6E^h#Ozl 9  
budget 預算   /h]#}y j  
by-product 副產品   iQT$#"m n  
by-product sales 副產品銷售   &06pUp iS  
capital 股本   6"o,)e/z  
capital income 資本收益   Kggc9^ 7  
capital outlay 資本支出   ! %~P[;.  
capital stock 股本   <MQTOz oj  
capital stock certificate 股票   6

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carried down 移後   S5+W<Qs  
carried forward 移下頁   kB! iEoIBA  
cash 現金   -$2B!#]3
 
cash account 現金賬戶   dED&-e#  
cash in bank 存銀行現金   <rKfL`8p  
cash on delivery 交貨收款   a_T3<  
cash on hand 庫存現金   }J^+66{  
cash payment 現金支付    Qi;62M  
cash purchase 現購   #0*oj/  
cash sale 現沽   V*I2  
cashier 出?#123;員   WV8vDv1jt  
cashiers check 本票   n>XfX t =  
certificate of deposit 存款單折   } %bP9  
certificate of indebtedness 借據   3oQ?
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certified check 保付支票   _O$7*k  
certified public accountant 會計師   "y7IH GJ\3  
charges 費用   -V F*h.'  
charge for remittances 匯水手續費   %wQE lkB  
charter 營業執照   -;Ij ,
 
chartered accountant 會計師   9F"^MzZ  
chattles 動產   oc>N| ww:  
check 支票   gucgNpX  
che stub 支票存根   E4cPCQyeH  
closed account 己結清賬戶   U)Jwo O  
closing 結算   +HSKFp  
closing entries 結賬紀錄   =M],5<2;  
closing stock 期末存貨   -)%gMD~z1  
closing the book 結賬   Gl6M(<f\5  
columnar journal 多欄日記賬   @c-| Sl  
combination 聯合   GlOSCJZ  
commission 佣金   \%czNF  
commodity 商品   8dUP_t~d#q  
common stock 普通股   -}C
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company 公司   x:E:~h[.^  
compensation 賠償   >mW*K _~  
compound interest 複利   G6XDPr
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consignee 承銷人   PLueH/gC.  
consignment 寄銷   DyC
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consignor 寄銷人   m85Hx1!p.  
consolidated balance sheet 合併資產負債表   QB<~+dW  
consolidated profit and loss account 合併損益表   -%ftPfm  
consolidation 合併   c\.7Z=D  
construction cost 營建成本   |@Ze{\  
construction revenue 營建收入   d",VOhW7)S  
contract 合同   Vv_lBYV  
control account 統制賬戶   6R|^IPOGp  
copyright 版權   gkFw=Cd  
corporation 公司   r!&}4lHYi  
cost 成本   QIC? `hk1  
cost accounting 成本會計   Zq"  
cost of labour 勞工成本   j58'P 5N  
cost of production 生產成本   .H}#,pQ}l  
cost of manufacture 製造成本   $2>"2*,04  
cost of sales 銷貨成本   /_!Ed]  
cost price 成本價格   {lbNYjknS  
credit 貸方   eE5j6`5i
 
credit note 收款通知單   D$fWeG{f  
creditor 債權人   HXb_k1n  
crossed check 橫線支票   V)Ze>Pp  
current account 往來活期賬戶   sI5S)^'IQ  
current asset 流動資產   .c]@xoC  
current liability 流動負債   K)#6&\0tT  
current profit and loss 本期損益   FyWrb+_0v  
debit 借方   TlCGP)VSj  
debt 債務   <"@5. f1"Y  
debtor 債務人   7_~_$I~g*  
deed 契據  
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deferred assets 遞延資產   OV/ &'rC  
deferred liabilities 遞延負債   >^GAfvW  
delivery 交貨   giHqc7-PaX  
delivery expense 送貨費   "]}?{2i;  
delivery order 出貨單   OjurfVw  
demand draft 即期匯票   @;7Ht Z`  
demand note 即期票據   w^^8*b<  
demurrage charge 延期費   9cQ;h37J>  
deposit 存款   ]2rCn};  
deposit slip 存款單   v<vaPvW  
depreciation 折舊   [8'^"  
direct cost 直接成本   jE2EoQi,  
direct labour 直接人工   'kHa_
  
director 董事   m1DrT>oN'  
discount 折扣   /pL'G`  
discount on purchase 進貨折扣  
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