[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。   =6:>C9  
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acceptance 承兌   zU,Qph ,<  
account 賬戶   .a`(?pPr,  
accountant 會計員   a
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accounting 會計   RW04>oxVn  
accounting system 會計制度   xRM)f93@  
accounts payable 應付賬款   FpM0%   
accounts receivable 應收賬款   yd4\%%]  
accumulated profits 累積利益   s xp>9&  
adjusting entry ?#123;整記錄   8C>\!lW"  
adjustment ?#123;整   *Z,?VEO  
administration expense 管理費用   +Q+>{HK  
advances 預付   E1-BB  
advertising expense 廣告費   0B?t:XU,  
agency 代理   ij+)U`  
agent 代理人   Q9h;`G 7t  
agreement 契約   1iTI8h&[@  
allotments 分配數   R-V4Ju[:  
allowance 津貼   ruQ1Cph  
amalgamation 合併   f,}9~r#  
amortization 攤銷   =7212('F  
amortized cost 應攤成本   /I/gbmc)  
annuities 年金   QlCs,bT  
applied cost 已分配成本   hYS}PE  
applied expense 已分配費用   r0fxEYze&  
applied manufacturing expense 己分配製造費用   &nyJ :?  
apportioned charge 攤派費用   J
cDcYB  
appreciation 漲價   K{WLo5
HP  
article of association 公司章程   KJ;;825?  
assessment 課稅   L|H:&|F  
assets 資產   7)#8p@Q  
attorney fee 律師費   Tt
KV5  
audit 審計   \hr2#!  
auditor 審計員   L
aCVI  
average 平均數   /pS Y~*  
average cost 平均成本   }5qpiS"V9  
bad debt 壞賬   nWz7$O  
balance 餘額   gJC~$/2  
balance sheet 資產負債表   vQ",rP%  
bank account 銀行賬戶   }lP'bu  
bank balance 銀行結存   Z_.xglq{  
bank charge 銀行手續費   zo>@"uH4  
bank deposit 銀行存款   'NYW`,  
bank discount 銀行貼現   Yfd0Np~  
bank draft 銀行匯票   M!)~h<YL  
bank loan 銀行借款   a*(,ydF|L  
bank overdraft 銀行透支   yJn<S@)VT:  
bankers acceptance 銀行承兌   xg8$ <Ut  
bankruptcy 破產   :'0.  
bearer 持票人   ?)V?6"fFP  
beneficiary 受益人   DO{Lj#@  
bequest 遺產   /fDXO;tN  
bill 票據  
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bill of exchange 匯票   sf5F$  
bill of lading 提單   &A!?:?3%O  
bills discounted 貼現票據   V krjs0  
bills payable 應付票據   7Z[6_WD3  
bills receivable 應收票據   !<#,M9 EA&  
board of directors 董事會   thK4@C|X4  
bonds 債券   { d|lN:B  
bonus 紅利   IJ E{JH  
book value 賬面價值   1 ` ={**  
bookkeeper 簿記員   &\>.j|  
bookkeeping 簿記   ~lH_d[  
branch office general ledger 支店往來賬戶   }2+*E}g  
broker 經紀人   e61e|hoX\  
brought down 接前   GA+#'R  
brought forward 接上頁   *1`q x+1  
budget 預算   T6M=BkcP  
by-product 副產品   p|9Eue3j2  
by-product sales 副產品銷售   bJ5 VlK67R  
capital 股本   $3)Z>p  
capital income 資本收益   PDNbhUAV  
capital outlay 資本支出   mGP&NOR0^y  
capital stock 股本   h6~H5X  
capital stock certificate 股票   NSkIzaNY  
carried down 移後   L|]!ULi$d  
carried forward 移下頁   ={[9kR i  
cash 現金   +Jw+rjnP  
cash account 現金賬戶   He)
vl.  
cash in bank 存銀行現金   *wp>a?sG\  
cash on delivery 交貨收款   hA:RVeS{  
cash on hand 庫存現金   b;jr ;I  
cash payment 現金支付   =";G&)H-  
cash purchase 現購   |!hN!j*)  
cash sale 現沽   ESi'3mbeC  
cashier 出?#123;員   4#Cm5xAt6  
cashiers check 本票   Cc&SHG*R  
certificate of deposit 存款單折   }!*CyO*  
certificate of indebtedness 借據   /v8yE9N_  
certified check 保付支票   /5N`Euw
 
certified public accountant 會計師   v\3$$T)  
charges 費用   "(+p1  
charge for remittances 匯水手續費  
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charter 營業執照   G3${\'<  
chartered accountant 會計師   [oDu3Qn  
chattles 動產   w
itx_r  
check 支票   |f{ (MMlj  
che stub 支票存根   hp3 <HUU  
closed account 己結清賬戶   [DD#YL\P  
closing 結算   u#)ARCx,w  
closing entries 結賬紀錄   V)jF]u~g  
closing stock 期末存貨   SL5QhP  
closing the book 結賬   'LMMo4o3  
columnar journal 多欄日記賬   nxhn|v  
combination 聯合   O)%s_/UX  
commission 佣金   ^u-;V
oK  
commodity 商品   Ex-?[Hq  
common stock 普通股   'Rq2x-72}  
company 公司   T )!kJ;vc  
compensation 賠償   z$Z
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compound interest 複利   %4^NX@1jV  
consignee 承銷人   }s@vN8C  
consignment 寄銷   ]=vRjw  
consignor 寄銷人   ]=]fIKd  
consolidated balance sheet 合併資產負債表   L
XS)(-&  
consolidated profit and loss account 合併損益表   )MeeF-Ad6  
consolidation 合併   2P,{`O1]  
construction cost 營建成本   Ft<B[bQ  
construction revenue 營建收入   ^8V8,C)  
contract 合同   ;D|g5$OE&  
control account 統制賬戶   YckLz01jh  
copyright 版權   cI (}  
corporation 公司   jL,P )TC  
cost 成本   bx:j`5Uj`  
cost accounting 成本會計   0JU+v:J[=  
cost of labour 勞工成本   E-v^eMWX  
cost of production 生產成本   PrvV]#O *  
cost of manufacture 製造成本   e)f!2'LL  
cost of sales 銷貨成本   "
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cost price 成本價格   tJII-\3"  
credit 貸方   T;sF@?  
credit note 收款通知單   l5FKw;=K}:  
creditor 債權人   l?O%yf`s  
crossed check 橫線支票   g_;4@jwTP"  
current account 往來活期賬戶   X86r`}  
current asset 流動資產   MQMc=Z4d  
current liability 流動負債   Mz: "p.  
current profit and loss 本期損益   V6kJoSyde  
debit 借方   S7(tGD  
debt 債務   #n.XOet<\  
debtor 債務人   Dd'J"|jF38  
deed 契據   iC4rzgq  
deferred assets 遞延資產   5 51p* B2  
deferred liabilities 遞延負債   TEQs9-Uy  
delivery 交貨   N) '|l0x0  
delivery expense 送貨費   =y0h\<[  
delivery order 出貨單   A7R
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demand draft 即期匯票   ?X@uR5
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demand note 即期票據   mbXW$E-&R2  
demurrage charge 延期費   =)f5JwZPG  
deposit 存款   e'2w-^7  
deposit slip 存款單   GP0}I@>?  
depreciation 折舊   zxC~a97`  
direct cost 直接成本   wUKt$_]``  
direct labour 直接人工   \kP1Jr  
director 董事   oT i$ @q  
discount 折扣   G2w0r,[  
discount on purchase 進貨折扣   1pM>-"a8j  
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