[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。   `Y9}5p  
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acceptance 承兌   sJ*U Fm{  
account 賬戶   *fyEw\`a  
accountant 會計員   <i@j
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accounting 會計   n!,TBCNX  
accounting system 會計制度   @G&xq"Fg7  
accounts payable 應付賬款   K":tr~V;  
accounts receivable 應收賬款   `e:RZ
  
accumulated profits 累積利益   s~'C'B?  
adjusting entry ?#123;整記錄   Qpu2RfP  
adjustment ?#123;整   Wam?(!{mOf  
administration expense 管理費用   8&iI+\lCy  
advances 預付   B~?Q. <M  
advertising expense 廣告費   Aba%Gh  
agency 代理   @g` ,'r  
agent 代理人   tWy<9TF  
agreement 契約   {}2p1-(  
allotments 分配數   #8HXR3L5=!  
allowance 津貼   G~j<I/)"  
amalgamation 合併   V)?g4M3}  
amortization 攤銷   X Ow^"=Oa[  
amortized cost 應攤成本   Q/SC7R&"t  
annuities 年金   Ol
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applied cost 已分配成本   $6+P&"8  
applied expense 已分配費用   |Y8o+O_`  
applied manufacturing expense 己分配製造費用   8?R_O}U  
apportioned charge 攤派費用   c7
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appreciation 漲價   !!pi\J?sk  
article of association 公司章程   f*@:{2I.v  
assessment 課稅   tUnVdh6L.B  
assets 資產   f@X*Tlx^|  
attorney fee 律師費   |1 6v4 R  
audit 審計   9`VF [* 9  
auditor 審計員   Z0@ImhejuB  
average 平均數   tOVm~C,R  
average cost 平均成本   LR.+CxQ  
bad debt 壞賬   X+BSneu  
balance 餘額   q/G5aO*  
balance sheet 資產負債表   ml/O
  
bank account 銀行賬戶   :cz]8~i\  
bank balance 銀行結存   nlnJJM&J$  
bank charge 銀行手續費   y`dzo`f  
bank deposit 銀行存款   Y3&ecEE  
bank discount 銀行貼現   ^aMdbB  
bank draft 銀行匯票   I8:&Bt f  
bank loan 銀行借款   6XU5T5+P^  
bank overdraft 銀行透支   CR=MjmH  
bankers acceptance 銀行承兌   -JQg{A  
bankruptcy 破產   n[-!Jp[  
bearer 持票人   &1Iy9&y  
beneficiary 受益人   1#uw^{n  
bequest 遺產   bME3" e{O  
bill 票據   o\gQYi   
bill of exchange 匯票   
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bill of lading 提單   2geC3v% 0o  
bills discounted 貼現票據   vGDo?X~#o  
bills payable 應付票據   ' qVa/GJ  
bills receivable 應收票據   ,6L>f.V^(U  
board of directors 董事會   xo+z[OIlF  
bonds 債券   B\yq%m  
bonus 紅利   p$<qT^]&  
book value 賬面價值   5Yr$dNe  
bookkeeper 簿記員   u'."E7o#  
bookkeeping 簿記   C_)>VP D  
branch office general ledger 支店往來賬戶   ?Ea"%z*c5  
broker 經紀人   7mBL#T2   
brought down 接前   )UUe5H6Hd0  
brought forward 接上頁   0&~u0B{
 
budget 預算   ?8/h3xV;  
by-product 副產品   _XPc0r:?>  
by-product sales 副產品銷售   &o.SmkJI  
capital 股本   v,B\+q/  
capital income 資本收益   I-"{m/PEdg  
capital outlay 資本支出   >S]')O$c  
capital stock 股本   aQFHB!  
capital stock certificate 股票   E]Q)pZ{Jb  
carried down 移後   }IL@j A
 
carried forward 移下頁   [l:.Q?? )|  
cash 現金   P!EX;+7+x  
cash account 現金賬戶   @xEQ<g  
cash in bank 存銀行現金   ]={Hq9d@  
cash on delivery 交貨收款   y L-L2   
cash on hand 庫存現金   W aU_Z/{0  
cash payment 現金支付   GAKJc\o  
cash purchase 現購   K(2s%  
cash sale 現沽   !NjE5USi  
cashier 出?#123;員   <i-RF-*S  
cashiers check 本票   *Y~64FM  
certificate of deposit 存款單折   tAUMSr| ?  
certificate of indebtedness 借據   8),Y|4  
certified check 保付支票   7(Kc9sJC%%  
certified public accountant 會計師   F^-4Pyq@  
charges 費用   t,_[nu(~8%  
charge for remittances 匯水手續費   <Vb{Q
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charter 營業執照   f -5ZXpWs'  
chartered accountant 會計師   >rubMGb  
chattles 動產   6~LpBlb  
check 支票   `<q5RuU  
che stub 支票存根   AbB>ZT>hR  
closed account 己結清賬戶   %+~0+ev7r  
closing 結算   u.6%n.g  
closing entries 結賬紀錄   (n\ cs$  
closing stock 期末存貨   c lNP9
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closing the book 結賬   ?|\Lm3%J  
columnar journal 多欄日記賬   |Oe6OCPf  
combination 聯合   6s;x@g]  
commission 佣金   }{J8U2])k  
commodity 商品   ^Tx1y[hw$  
common stock 普通股   3]acfCacC  
company 公司   `u-Y 5mY  
compensation 賠償   FceT'  
compound interest 複利   9tO_hhEQ@  
consignee 承銷人   it$~uP |  
consignment 寄銷   75y#^pD?c  
consignor 寄銷人   [aC(Ga}  
consolidated balance sheet 合併資產負債表   G)Y!aX  
consolidated profit and loss account 合併損益表   \N30SG?o  
consolidation 合併   syF/jWM5  
construction cost 營建成本   uY,FugWbl  
construction revenue 營建收入   Eh+ lLtZ  
contract 合同   CfU)+20  
control account 統制賬戶   5> UgBA  
copyright 版權   6c:$[owC  
corporation 公司   .;'xm_Gw<  
cost 成本   <,{v>vlw  
cost accounting 成本會計   |dK-r  
cost of labour 勞工成本   |@RO&F  
cost of production 生產成本   (c"!0v  
cost of manufacture 製造成本   <IYt*vlm  
cost of sales 銷貨成本   1K>4i. X  
cost price 成本價格   -nW-I\d%  
credit 貸方   LPC7Bdjz  
credit note 收款通知單   lk80)sTZ  
creditor 債權人   r"+ WUU  
crossed check 橫線支票   'py k  
current account 往來活期賬戶   zv41Yv!x}  
current asset 流動資產   (&S v$L@  
current liability 流動負債   ]#nAld1cmy  
current profit and loss 本期損益   1na[=Q2  
debit 借方   deNU[  
debt 債務   ,Gfnf%H\8>  
debtor 債務人   _R]h]<TQ  
deed 契據   04s N4C  
deferred assets 遞延資產   \ys3&<;b  
deferred liabilities 遞延負債   M
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delivery 交貨   ?NL2|8  
delivery expense 送貨費   M`(xAVl  
delivery order 出貨單   gU`QW_{  
demand draft 即期匯票   =xgW$c/yB  
demand note 即期票據   }~7>S5  
demurrage charge 延期費   gV Gq  
deposit 存款   U 5Y*xm<  
deposit slip 存款單   X_h+\ 7N>  
depreciation 折舊   L@/+u+j0  
direct cost 直接成本   Y, P-@ (  
direct labour 直接人工   ?F-,4Ox{/  
director 董事   ;j$84o{  
discount 折扣   |k8;[+  
discount on purchase 進貨折扣   o` e~1  
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