[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。   ?+\E3}:  
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acceptance 承兌   :<%vE!$  
account 賬戶   Egf^H>,.M  
accountant 會計員   W&KM/9d  
accounting 會計   >A=\8`T^  
accounting system 會計制度   wS%zWdsz  
accounts payable 應付賬款   ESv:1o`?n  
accounts receivable 應收賬款   AerFgQi
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accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   o\goE^,aeR  
adjustment ?#123;整   0m&3
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administration expense 管理費用   )$_,?*f q:  
advances 預付   Jn#K0(FQ  
advertising expense 廣告費   Hm4bN
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agency 代理   P#*n3&Uu  
agent 代理人   Ia7D F'  
agreement 契約   GO~k '  
allotments 分配數   B6%&gXr\  
allowance 津貼   H TR1)b  
amalgamation 合併   tl^m=(ZQ  
amortization 攤銷  
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amortized cost 應攤成本   rN#\AN  
annuities 年金   .[(
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applied cost 已分配成本   Q7(eq0na  
applied expense 已分配費用   9^\hmpP@D  
applied manufacturing expense 己分配製造費用   z6cYC,  
apportioned charge 攤派費用   Y
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appreciation 漲價   $20s] ywS  
article of association 公司章程   ]nc2/S%  
assessment 課稅   ]! )xr  
assets 資產   P7r4ePtLk{  
attorney fee 律師費   eXG57<t ON  
audit 審計   'hI
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auditor 審計員   9I kUZW  
average 平均數   Nv3tt  
average cost 平均成本   ze ?CoDx2  
bad debt 壞賬   5/k
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balance 餘額   !bieo'
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balance sheet 資產負債表   o:4CI  
bank account 銀行賬戶   69rwX"^  
bank balance 銀行結存   r.9 $y/5  
bank charge 銀行手續費   AsD1-$  
bank deposit 銀行存款   N:d D*[QZ  
bank discount 銀行貼現   .1 Vu-@  
bank draft 銀行匯票   M{G$Pk8[  
bank loan 銀行借款   ThbP;CzI#  
bank overdraft 銀行透支   tgc@7  
bankers acceptance 銀行承兌   Ty.drM  
bankruptcy 破產   vmMV n-\#  
bearer 持票人   ')rD?Z9 ^  
beneficiary 受益人   |fx#KNPf]  
bequest 遺產   |KTpK(6p  
bill 票據   SK}HX G{?  
bill of exchange 匯票   ?$
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bill of lading 提單   C9GU6Ao  
bills discounted 貼現票據   >d'EInSF  
bills payable 應付票據   jzQ9zy_  
bills receivable 應收票據   Z5yt]-WN&  
board of directors 董事會   [l`^fnKt  
bonds 債券   jzT;,4poy  
bonus 紅利   n|J
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book value 賬面價值   p FXd4*  
bookkeeper 簿記員   JE/l#Q!  
bookkeeping 簿記   jt/l,=9YK  
branch office general ledger 支店往來賬戶   ~>4@;  
broker 經紀人   P"2Q&M_/  
brought down 接前   .0?ss0~  
brought forward 接上頁   |3aS17yL>  
budget 預算   {jrZ?e-q  
by-product 副產品   anpJAB:1  
by-product sales 副產品銷售   LRhP7D+A  
capital 股本   dE+C
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capital income 資本收益   _,11EeW@  
capital outlay 資本支出   M^Q&A R'F  
capital stock 股本   fMgcK$  
capital stock certificate 股票   S$Ns8=  
carried down 移後   aB/{ %%o  
carried forward 移下頁   ;jp6 }zfI  
cash 現金   fmatc#G  
cash account 現金賬戶   X
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cash in bank 存銀行現金   *pDXcURw  
cash on delivery 交貨收款   V]+o)A
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cash on hand 庫存現金   ^A:!ni@3  
cash payment 現金支付   GZxglU,3T  
cash purchase 現購   ?
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cash sale 現沽   ';i"?D?NAk  
cashier 出?#123;員   !&
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cashiers check 本票   ;LwFbkOuU  
certificate of deposit 存款單折   !"Z."fm*  
certificate of indebtedness 借據   cq+nWHqF{J  
certified check 保付支票   NN31?wt  
certified public accountant 會計師   azz#@f1  
charges 費用   FKDamHL<  
charge for remittances 匯水手續費   ~{52JeUcP  
charter 營業執照   o06A
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chartered accountant 會計師   xCDA1y;j  
chattles 動產   ~YR <SV\{  
check 支票   ux"D ]P  
che stub 支票存根   e'}eP
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closed account 己結清賬戶   Pu/-Qpqh  
closing 結算   z7NGpA(  
closing entries 結賬紀錄   ;'b!7sMO~  
closing stock 期末存貨   +?4*,8Tmmz  
closing the book 結賬   *K0j5dx  
columnar journal 多欄日記賬   ?qq!%4mTB  
combination 聯合   ]6?c8/M  
commission 佣金   4\ uZKv@,  
commodity 商品   Res"0Q  
common stock 普通股   $9j>VGf=
 
company 公司   PHe~{"|d?  
compensation 賠償   Vz=j)[  
compound interest 複利   M]%!n3Fb  
consignee 承銷人   #`YxoY `  
consignment 寄銷   ZmYa.4'L  
consignor 寄銷人   %l9WZ*yZ`2  
consolidated balance sheet 合併資產負債表   /
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consolidated profit and loss account 合併損益表   3:02`;3  
consolidation 合併   / y":/"h  
construction cost 營建成本   jL>I5f  
construction revenue 營建收入   ?%8})^Dd>4  
contract 合同   #J<`p  
control account 統制賬戶   Os]!B2j14  
copyright 版權   K~fDv
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corporation 公司   p;c_<>ws-Y  
cost 成本   + !E{L  
cost accounting 成本會計   F$sF
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cost of labour 勞工成本   %~8](]p  
cost of production 生產成本   >M8^Jgh  
cost of manufacture 製造成本   h[[/p {z  
cost of sales 銷貨成本   cx1WGbZ  
cost price 成本價格   UG^?a  
credit 貸方   #h #mOJ5  
credit note 收款通知單   #qiGOpTF.  
creditor 債權人   6qHvq A
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crossed check 橫線支票   CHdet(_=v  
current account 往來活期賬戶   0Tn|Q9R  
current asset 流動資產   uP%;QBb  
current liability 流動負債   qMW%$L\HA  
current profit and loss 本期損益   !Xv2PdP  
debit 借方   R"\ub"]  
debt 債務   U#~nN+SIt  
debtor 債務人   |=h)efo}  
deed 契據   dg'CHxU  
deferred assets 遞延資產   }77=<N br  
deferred liabilities 遞延負債   C^8)IN=$  
delivery 交貨   4LKs'$:A=  
delivery expense 送貨費   F~d7;x=g  
delivery order 出貨單   )T$fk  
demand draft 即期匯票   {TxVRpiP{Z  
demand note 即期票據   J:TI>*tn  
demurrage charge 延期費   sgb+@&}9n  
deposit 存款   ;&t1FH#=  
deposit slip 存款單   '@}?
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depreciation 折舊   @e?[oojrM  
direct cost 直接成本   3Av(|<cR  
direct labour 直接人工   <>
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director 董事   6UzT]"LR;  
discount 折扣   J9$]]\52s.  
discount on purchase 進貨折扣   p*W ZY=Q  
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