[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。   3U0`,c\ao*  
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acceptance 承兌   1]p ZrBh"E  
account 賬戶   aJ>65RJ^=  
accountant 會計員   sr{a(4*\  
accounting 會計   /#)/;  
accounting system 會計制度   y2^Y/)   
accounts payable 應付賬款   @"^0%/2-  
accounts receivable 應收賬款   o6uJyCO  
accumulated profits 累積利益    B\o Mn  
adjusting entry ?#123;整記錄   T:=lz:}I  
adjustment ?#123;整   M 
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administration expense 管理費用   ,Pdf,2  
advances 預付   C@'h<[v`1v  
advertising expense 廣告費   XMxSQ B1  
agency 代理   sG92XJ  
agent 代理人   )% ~OH  
agreement 契約   U`2e{>'4t  
allotments 分配數   xwq+j "  
allowance 津貼   <4HDZ{"M  
amalgamation 合併   v]B3m  
amortization 攤銷   f,kZ\Ia'r  
amortized cost 應攤成本   vzim<;i  
annuities 年金   ,Y/ g2 4R  
applied cost 已分配成本   (pv+c,  
applied expense 已分配費用   H}hiT/+$  
applied manufacturing expense 己分配製造費用   ~?K~L~f5  
apportioned charge 攤派費用   ,[P{HrHx  
appreciation 漲價   V3^&oe%  
article of association 公司章程   JzQ)jdvp  
assessment 課稅   YoBDvV":@  
assets 資產   hEKf6#  
attorney fee 律師費   u>2 l7PA|  
audit 審計   nU7>uU  
auditor 審計員   Ab{ K<:l  
average 平均數   1;Ou7T 9w  
average cost 平均成本   n>BkTaI  
bad debt 壞賬   H9YW  
balance 餘額   leTf&W  
balance sheet 資產負債表   1H6<[iHW  
bank account 銀行賬戶   _V7s#_p  
bank balance 銀行結存   pKpUXfQu  
bank charge 銀行手續費   1_PoqD!q  
bank deposit 銀行存款   DtXrWS/
 
bank discount 銀行貼現   ;$.J3!  
bank draft 銀行匯票   /|C*  
bank loan 銀行借款   UQ?XqgUM  
bank overdraft 銀行透支   )u[emv$  
bankers acceptance 銀行承兌   "_-Po^u=r  
bankruptcy 破產   D1zBsi94D  
bearer 持票人   J}v}~Cv  
beneficiary 受益人   RtTJ5@V(  
bequest 遺產   jB%lB1Q|  
bill 票據   ,JAx ?Xb  
bill of exchange 匯票   "s0)rqf<  
bill of lading 提單   TaKLzd2  
bills discounted 貼現票據   ,,%i;  
bills payable 應付票據   Br1&8L-|%  
bills receivable 應收票據   v+46QK|I&  
board of directors 董事會   g jDh?I  
bonds 債券   hI]Hp3S  
bonus 紅利   IzikDc10  
book value 賬面價值   g{OwuAC_  
bookkeeper 簿記員   l;R%= P?'F  
bookkeeping 簿記   w$zu~/qV2  
branch office general ledger 支店往來賬戶   [ 9 {*94M  
broker 經紀人   oHd FMD@  
brought down 接前   \^L`7cBL  
brought forward 接上頁   SUC
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budget 預算   JTO~9>$ B  
by-product 副產品   ORe(]I`Z  
by-product sales 副產品銷售   8i>ZY  
capital 股本   m0
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capital income 資本收益   #5cEV'm;  
capital outlay 資本支出   $HHs^tW  
capital stock 股本   U}yW<#$+  
capital stock certificate 股票   {.?ZHy\Rk  
carried down 移後   {C=NUK%?  
carried forward 移下頁   Q sZx) bO  
cash 現金   n0r+A^]  
cash account 現金賬戶   5D\f8L  
cash in bank 存銀行現金   4|buk]9  
cash on delivery 交貨收款   adCU61t  
cash on hand 庫存現金   -+(jq>t  
cash payment 現金支付    |=Eo?Q_  
cash purchase 現購   dgR g>)V  
cash sale 現沽   27 ]':A4_  
cashier 出?#123;員   U`R5'Tf;  
cashiers check 本票   1O/+
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certificate of deposit 存款單折   _4"mAPt  
certificate of indebtedness 借據   8ja$g,  
certified check 保付支票   bLlKe50  
certified public accountant 會計師   0h#lJS*  
charges 費用   ^o^H3m  
charge for remittances 匯水手續費   iHeN9 cl  
charter 營業執照   -I*^-+>H  
chartered accountant 會計師   d"}k ! 0m  
chattles 動產   )Xk0VDNp$/  
check 支票   e-:yb^  
che stub 支票存根   #pP[xE"Y  
closed account 己結清賬戶   7mI:|G  
closing 結算   /Y9>8XSc  
closing entries 結賬紀錄   F_w Z"e6  
closing stock 期末存貨   ?I6fye7  
closing the book 結賬   X iS1\*  
columnar journal 多欄日記賬   /1"(cQ%?  
combination 聯合  
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commission 佣金   f!\lg
 
commodity 商品   }YB*]<]  
common stock 普通股   XC4X-j3
 
company 公司   ykl .1(  
compensation 賠償   AqWUwK9T  
compound interest 複利   -}nxJH)  
consignee 承銷人   ^8 zR  
consignment 寄銷   }Mstjm  
consignor 寄銷人   v25R_""~  
consolidated balance sheet 合併資產負債表    3,p]/Z_  
consolidated profit and loss account 合併損益表   61SlVec*o8  
consolidation 合併   Z>QF#."m  
construction cost 營建成本   !TA

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construction revenue 營建收入   zz+$=(T:M  
contract 合同   XG}
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control account 統制賬戶   ;XF:\<+  
copyright 版權   v=0(~<7B  
corporation 公司   6N!Q:x^4(T  
cost 成本   h]Wr [v  
cost accounting 成本會計   bSiYHRH.e  
cost of labour 勞工成本   BzkooJ  
cost of production 生產成本   4]yOF_8h  
cost of manufacture 製造成本   J2::'Hw*s  
cost of sales 銷貨成本   #bUXgn>  
cost price 成本價格   lpQSu
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credit 貸方   "3Uv]F  
credit note 收款通知單   Mmxlp.l  
creditor 債權人   Gr7=:+0n|P  
crossed check 橫線支票   tz5e"+Tz  
current account 往來活期賬戶   W}m)cn3@  
current asset 流動資產   c9HrMgW  
current liability 流動負債   UYk/v]ZA  
current profit and loss 本期損益   h}*/Ge]aM  
debit 借方   MLoYnR^  
debt 債務   Y'1S`.  
debtor 債務人   XlV0*}S  
deed 契據   y+X2Pl  
deferred assets 遞延資產   24E}<N,g  
deferred liabilities 遞延負債   y`\@N"Cf  
delivery 交貨   ~k!j+>yT  
delivery expense 送貨費   `);AW(Q  
delivery order 出貨單   s"0Y3x3  
demand draft 即期匯票   +b.g$CRr  
demand note 即期票據   NL!u<6y  
demurrage charge 延期費   o^^rJk  
deposit 存款   43|XSyS  
deposit slip 存款單   isQ[ Gc!8  
depreciation 折舊   u])b,9&En  
direct cost 直接成本   :e_V7t)o  
direct labour 直接人工   _kj wFq  
director 董事   N9jH\0nG  
discount 折扣   \Pj  
discount on purchase 進貨折扣   7({]x*o*%  
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