[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。   4p ;`C  
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acceptance 承兌   G<J?"oQbRT  
account 賬戶   p]+Pkxz]'  
accountant 會計員   H40p86@M  
accounting 會計   *P=VFP  
accounting system 會計制度   rw JIx|(  
accounts payable 應付賬款   !M1"b;  
accounts receivable 應收賬款   ;'@9[N9  
accumulated profits 累積利益   ~HsJUro  
adjusting entry ?#123;整記錄   nMUw_7Y6  
adjustment ?#123;整   iz PDd{[  
administration expense 管理費用   ?1 4{J]H4  
advances 預付   !z3jTv  
advertising expense 廣告費   x g  
agency 代理   kxhWq:[c  
agent 代理人   _A9AEi'.  
agreement 契約   @K!T,U  
allotments 分配數   =-n}[Y}A  
allowance 津貼   :':s@gqr  
amalgamation 合併   >0TxUc_va  
amortization 攤銷   <`r>h  
amortized cost 應攤成本   OA;XiR$xP  
annuities 年金   i<Zc"v;  
applied cost 已分配成本   [waIi3Dv\  
applied expense 已分配費用   tg4pyW<  
applied manufacturing expense 己分配製造費用   +iRh
  
apportioned charge 攤派費用   `|&O*`  
appreciation 漲價   ( ^Nz9{  
article of association 公司章程   c<Tf 2]vZE  
assessment 課稅   V {ddr:]
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assets 資產   Dp-z[]})1  
attorney fee 律師費    Fywv  
audit 審計   TKmf+ZT*r  
auditor 審計員   <R=Zs[9M1  
average 平均數   z<XtS[ki
 
average cost 平均成本   )1`0PJoHE  
bad debt 壞賬   T+H!_ky`A  
balance 餘額   >!1-lfa8
 
balance sheet 資產負債表   vV-`jsq20H  
bank account 銀行賬戶   w+u3*/Zf  
bank balance 銀行結存   ; )@~  
bank charge 銀行手續費   ^8N}9a  
bank deposit 銀行存款   Y&Z.2>b
 
bank discount 銀行貼現   /"Uqa,{  
bank draft 銀行匯票   [5Mr@f4 I  
bank loan 銀行借款   RQ" ,3.R==  
bank overdraft 銀行透支   @<EO` L)Z  
bankers acceptance 銀行承兌   $5%SNzzl  
bankruptcy 破產   G3AesTT|  
bearer 持票人   M gi,$H  
beneficiary 受益人   H8}oIA"b  
bequest 遺產   M@v.c;Lt  
bill 票據   ')<hON44EX  
bill of exchange 匯票   \xw5JGm  
bill of lading 提單   i2SR{e8:GF  
bills discounted 貼現票據   5MJS ~(  
bills payable 應付票據   n<R?ffy  
bills receivable 應收票據   3{sVVq5Y  
board of directors 董事會   >e5qv(y]  
bonds 債券   -;WGS o  
bonus 紅利   2.%ITB  
book value 賬面價值   pG;U2wE  
bookkeeper 簿記員   DT&@ ^$?  
bookkeeping 簿記  
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branch office general ledger 支店往來賬戶   5vnrA'BhBU  
broker 經紀人   4zFW-yy  
brought down 接前   )|#sfHv7  
brought forward 接上頁   gT6jYQ  
budget 預算   {9.|2%a  
by-product 副產品   hf&9uHN%7m  
by-product sales 副產品銷售   ml }{|Yz  
capital 股本   z9Rp`z&`E  
capital income 資本收益   L`TRJ.GaJ  
capital outlay 資本支出   q9s=~d7  
capital stock 股本   mrtb*7`$  
capital stock certificate 股票   hv>\gBe i  
carried down 移後   ' %o#q6O  
carried forward 移下頁  
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cash 現金   #Ki[$bS~6  
cash account 現金賬戶   ^SrJu:Q_  
cash in bank 存銀行現金   =]0&i]z[.  
cash on delivery 交貨收款   Se =`N  
cash on hand 庫存現金   c(s.5p ^  
cash payment 現金支付   FJ)$f?=Qd  
cash purchase 現購   $*=<Yw
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cash sale 現沽   fVpMx4&F   
cashier 出?#123;員   ; kI134i=  
cashiers check 本票   #!+:!_45  
certificate of deposit 存款單折   t
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certificate of indebtedness 借據   sLxc(d'A  
certified check 保付支票   &0JI!bR(  
certified public accountant 會計師   ['iPl/v0  
charges 費用   Oxd]y1  
charge for remittances 匯水手續費   X45%e!  
charter 營業執照   aAUvlb  
chartered accountant 會計師   .,6-u  
chattles 動產   JIq=* '  
check 支票   P+/e2Y  
che stub 支票存根   o!A+&{  
closed account 己結清賬戶   ;u)I\3`*!  
closing 結算   $*fMR,~t&  
closing entries 結賬紀錄   \ }G>8^  
closing stock 期末存貨   #S"nF@   
closing the book 結賬   B^^#D0<  
columnar journal 多欄日記賬   1p=]hC  
combination 聯合   xU`p|(SS-  
commission 佣金   #KZBsa@p  
commodity 商品   )\$|X}uny&  
common stock 普通股   Btcy)LRk  
company 公司   /IMFO:c  
compensation 賠償   _I5Y"o  
compound interest 複利   t1x1,SL  
consignee 承銷人    *J`O"a  
consignment 寄銷   /%io+94  
consignor 寄銷人   (SAs-  
consolidated balance sheet 合併資產負債表   [d]9Oa4  
consolidated profit and loss account 合併損益表   {R`[kt  
consolidation 合併   i=2N;sAl  
construction cost 營建成本   FU4L6n  
construction revenue 營建收入   nAdf=D'P  
contract 合同   |&i<bqLw:  
control account 統制賬戶   },-H"Qs  
copyright 版權   92oFlEJ  
corporation 公司   z~s PXGb  
cost 成本   * r7rZFS  
cost accounting 成本會計   L~
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cost of labour 勞工成本   NK H@+,+V  
cost of production 生產成本   ^^ixa1H<  
cost of manufacture 製造成本   a9V,es"BWQ  
cost of sales 銷貨成本   ey$&;1x#5  
cost price 成本價格   6.yu-xm
 
credit 貸方   }Jj}%XxKs  
credit note 收款通知單   @f3E`8  
creditor 債權人   ; BHtCuY  
crossed check 橫線支票   a9Zq
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current account 往來活期賬戶   FfT

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current asset 流動資產   e$Pj.>-<=  
current liability 流動負債   .HABNPNg(  
current profit and loss 本期損益   7
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debit 借方   U|R_OLWAg  
debt 債務   dG?*y  
debtor 債務人   \:LW(&[!  
deed 契據   KHvYUTY  
deferred assets 遞延資產   8zW2zkv2|#  
deferred liabilities 遞延負債    o-B$J?  
delivery 交貨   dioGAai'  
delivery expense 送貨費   (KZ{^X?a  
delivery order 出貨單   (X*^dO  
demand draft 即期匯票   1T n}
 
demand note 即期票據   E|shs=I  
demurrage charge 延期費   SNk=b6 `9  
deposit 存款   }W^A*]X  
deposit slip 存款單   *MW\^PR?  
depreciation 折舊   +]{G@pn  
direct cost 直接成本   <t!W5q  
direct labour 直接人工   EQSQFRk;  
director 董事   ;L ^o*`  
discount 折扣   YKK*ER0  
discount on purchase 進貨折扣   -X6PRE5a2  
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