[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。   8.^`~ta  
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acceptance 承兌   +t1+1Zv  
account 賬戶   \o3s&{+y,  
accountant 會計員   ^&y*=6C  
accounting 會計   C`3XOth  
accounting system 會計制度   fk6=;{  
accounts payable 應付賬款   VKu_ l  
accounts receivable 應收賬款   pFiE2V_aS  
accumulated profits 累積利益   ;"e55|d9I  
adjusting entry ?#123;整記錄   8'zfq ]g  
adjustment ?#123;整   EbVC4uY  
administration expense 管理費用   >Wx9a"H^(  
advances 預付   .YH# +T'  
advertising expense 廣告費   +XX5;;IC  
agency 代理   )ezk p%I5D  
agent 代理人   OVgak>$  
agreement 契約   _Gb7n5p  
allotments 分配數   g2} aEfp!H  
allowance 津貼   X|g5tnsj`  
amalgamation 合併   J8@+)hn  
amortization 攤銷   s(s_v ?k  
amortized cost 應攤成本   1|G5 W:  
annuities 年金  
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applied cost 已分配成本   \k6OP  
applied expense 已分配費用   +]yVSns 3  
applied manufacturing expense 己分配製造費用   
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apportioned charge 攤派費用   _U*1D*kLI[  
appreciation 漲價   p&`I#
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article of association 公司章程   [!} uj`e  
assessment 課稅   6"rS?>W/mO  
assets 資產   9n\v{k=  
attorney fee 律師費   :'fK`G 6  
audit 審計   /z)8k4  
auditor 審計員    +, rm  
average 平均數   1. Q"<[M  
average cost 平均成本   @}
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bad debt 壞賬   o@} qPvt0  
balance 餘額   eB,@oo%  
balance sheet 資產負債表   jlUT9Zp  
bank account 銀行賬戶   NB( G
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bank balance 銀行結存   oK" #*n  
bank charge 銀行手續費   -*?{/QmKb  
bank deposit 銀行存款   {w99~?  
bank discount 銀行貼現   RcI0n"Gi_  
bank draft 銀行匯票   ry* 9  
bank loan 銀行借款   IZ
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bank overdraft 銀行透支   y ] $-:^  
bankers acceptance 銀行承兌   }k8&T\V!  
bankruptcy 破產   3}.OSt'=  
bearer 持票人   (1Jc-`  
beneficiary 受益人   PC!X<C8*  
bequest 遺產   'w\Gd7E  
bill 票據   _
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bill of exchange 匯票   cavzXz  
bill of lading 提單   ]}_Ohe]X  
bills discounted 貼現票據   =VZ0+Yl  
bills payable 應付票據   5*$z4O:Aa  
bills receivable 應收票據   W}\<}dK  
board of directors 董事會   6". v6  
bonds 債券   3+D4$Y"  
bonus 紅利  
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book value 賬面價值   <bBgevL+_K  
bookkeeper 簿記員   ;,u7)  
bookkeeping 簿記   t@`Sa<  
branch office general ledger 支店往來賬戶   Z2k5qs7g  
broker 經紀人   )VxC v
  
brought down 接前   >9Y0
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brought forward 接上頁   E0Kt4% b  
budget 預算   (G {2ec:?  
by-product 副產品   ? ~_h3bHH  
by-product sales 副產品銷售   '494^1"io  
capital 股本   qNbgN{4  
capital income 資本收益   o7:"Sl2AD  
capital outlay 資本支出   v
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capital stock 股本   - $y/*'  
capital stock certificate 股票   kmsgaB7?  
carried down 移後   "I[uD)$  
carried forward 移下頁   z8w@pT  
cash 現金   k=5v J72U  
cash account 現金賬戶   LBhDP5qF  
cash in bank 存銀行現金   4p`z%U~=u  
cash on delivery 交貨收款   0 aiE0b9c  
cash on hand 庫存現金   brt`oR  
cash payment 現金支付   Oj.xJ(uX+v  
cash purchase 現購   uy= E92n3  
cash sale 現沽   G/}nwj\  
cashier 出?#123;員   f<2<8xS  
cashiers check 本票   xy<)zKp  
certificate of deposit 存款單折   e&XJK*Wf   
certificate of indebtedness 借據   !t
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certified check 保付支票   .?-]+-J?`  
certified public accountant 會計師   NiH.Pv)Oa'  
charges 費用   >`.$Tyw  
charge for remittances 匯水手續費   o_%gFV[q  
charter 營業執照   aboA9pwH  
chartered accountant 會計師   w,zgYX&  
chattles 動產   ]AdL   
check 支票   uze5u\  
che stub 支票存根   1FmqNf:V7I  
closed account 己結清賬戶   $8Y|&P  
closing 結算   !5h@uar  
closing entries 結賬紀錄   HpTX6}^  
closing stock 期末存貨   eWAgYe2  
closing the book 結賬   %(n^reuP  
columnar journal 多欄日記賬   a'A'%+2  
combination 聯合   ;CdxKr-d  
commission 佣金   3D"?|rd~  
commodity 商品   @k,}>Tk  
common stock 普通股   Z?tw#n[T  
company 公司   |+(Hia,X  
compensation 賠償   [+Y;w`;Fq  
compound interest 複利   cvl1X"  
consignee 承銷人   bR;Wf5  
consignment 寄銷   :~+m9r  
consignor 寄銷人   l> :\% ol  
consolidated balance sheet 合併資產負債表   (J/!9NS:  
consolidated profit and loss account 合併損益表   p*S;4+>#  
consolidation 合併   #^&.*'z%z  
construction cost 營建成本   "f<+~  
construction revenue 營建收入   0ud>oh4WPR  
contract 合同   $>y   
control account 統制賬戶   b!xm=U  
copyright 版權   %G >V .d  
corporation 公司   &C7HG^;W9  
cost 成本   @&M$oI$4*  
cost accounting 成本會計   >n^[-SWJCT  
cost of labour 勞工成本   G@;I^_ gN  
cost of production 生產成本   QHuh=7u)  
cost of manufacture 製造成本   %R[X_
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cost of sales 銷貨成本   $*i"rlJC  
cost price 成本價格   5uufpvah  
credit 貸方   KdB9Q ;  
credit note 收款通知單   3 teanU`  
creditor 債權人   ;0`p"T0  
crossed check 橫線支票   z("Fy  
current account 往來活期賬戶   @ag*zl  
current asset 流動資產   Pb-Ft=  
current liability 流動負債   xg2 
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current profit and loss 本期損益   bP,_H  
debit 借方   o{&UT VyGs  
debt 債務   .JkF{&=B  
debtor 債務人   FI$#x%A  
deed 契據   ]/{987  
deferred assets 遞延資產   hu+% X.F4  
deferred liabilities 遞延負債   @UidQX"b  
delivery 交貨   Ho:X. Z9A^  
delivery expense 送貨費   qW6}^aa  
delivery order 出貨單   @)YQiE$  
demand draft 即期匯票   :'LG%E:b  
demand note 即期票據   .wfN.Z  
demurrage charge 延期費   eZWR)+aq  
deposit 存款   {?
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deposit slip 存款單   b|HH9\  
depreciation 折舊   ?~5J!|r#  
direct cost 直接成本   br9`77J8  
direct labour 直接人工   KVrK:W--p  
director 董事   _~ipO1*  
discount 折扣   pH1 9"=p<  
discount on purchase 進貨折扣   An%V>a-[  
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