[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。   Lr&tpB<  
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acceptance 承兌   C\[UAxZ3X  
account 賬戶   ivk|-C'\  
accountant 會計員   lUz@
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accounting 會計   mUw,q;{  
accounting system 會計制度   }2 {#=Elh  
accounts payable 應付賬款   z@j&vW  
accounts receivable 應收賬款   `z.#O\@o  
accumulated profits 累積利益   c eX*|B@=  
adjusting entry ?#123;整記錄   VN;M;fMs  
adjustment ?#123;整   W525:h52{  
administration expense 管理費用   03y<'
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advances 預付   ^~od*:  
advertising expense 廣告費   9p<l}h7g  
agency 代理   Ab)7hCUW  
agent 代理人   Y_ B(R  
agreement 契約   vYkoh/(/u  
allotments 分配數   5kz`_\&  
allowance 津貼   UK/k? 0  
amalgamation 合併   zrM|8C
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amortization 攤銷   R!ij CF\  
amortized cost 應攤成本   Zuf&maa S  
annuities 年金   V7<} ;Lzm  
applied cost 已分配成本   ,q1RJiR  
applied expense 已分配費用   t/w>t! q  
applied manufacturing expense 己分配製造費用   (A_9;uL^_  
apportioned charge 攤派費用   c`cPGEv  
appreciation 漲價   R<U< Y 'Y  
article of association 公司章程   UWp(3FQ  
assessment 課稅   Vow+,,oh  
assets 資產   ]MyWB<9M  
attorney fee 律師費   191)JWfa  
audit 審計   5{UGSz 1  
auditor 審計員   \uH;ng|m  
average 平均數   FrS>.!OFn  
average cost 平均成本   BH^q.p_#>X  
bad debt 壞賬   1?;s!6=  
balance 餘額   e BPMT  
balance sheet 資產負債表   Om*Dy}  
bank account 銀行賬戶  
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bank balance 銀行結存   }j x{Cw  
bank charge 銀行手續費   W-MQMHQ  
bank deposit 銀行存款   C|+5F,D  
bank discount 銀行貼現   OLq/OO,w  
bank draft 銀行匯票   q :gH`5N  
bank loan 銀行借款   ,fbO}  
bank overdraft 銀行透支   YGB|6p(  
bankers acceptance 銀行承兌   />$kDe  
bankruptcy 破產   H)Yv_gT  
bearer 持票人   e>/PW&Z8Z  
beneficiary 受益人   ;,D7VxWhY  
bequest 遺產   :gmVX}  
bill 票據   pLRHwL.  
bill of exchange 匯票   Xv9CD  
bill of lading 提單   Z(#a-_g  
bills discounted 貼現票據   \|kU{d0  
bills payable 應付票據   7ORwDR,`5  
bills receivable 應收票據   `C3F?Lch  
board of directors 董事會   iIg_S13  
bonds 債券   r~X6qC  
bonus 紅利   1'h?qv^(  
book value 賬面價值   ]0o78(/w2  
bookkeeper 簿記員   [e(-  
bookkeeping 簿記   *ood3M[M^  
branch office general ledger 支店往來賬戶   9,4a? .*4~  
broker 經紀人   &"=inkh  
brought down 接前   3.soCyxmc  
brought forward 接上頁   eb7`R81G  
budget 預算   =^6]N~*,D  
by-product 副產品   rz4S"4  
by-product sales 副產品銷售   7l?-2I'c  
capital 股本  
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capital income 資本收益   fV3J:^)F
 
capital outlay 資本支出   +K&ze:-Z  
capital stock 股本   |(Sqd;#v  
capital stock certificate 股票   Rzz *[H  
carried down 移後   Te;`-EL  
carried forward 移下頁   :iq1-Pw  
cash 現金   >LLFe~9`g  
cash account 現金賬戶   avdi9!J2  
cash in bank 存銀行現金   ?=6zgb"9-  
cash on delivery 交貨收款   Oa{M9d,l  
cash on hand 庫存現金   XBBsdldZ  
cash payment 現金支付   @D%VV=N~[  
cash purchase 現購   RP6QS)|  
cash sale 現沽   }V09tK/M  
cashier 出?#123;員   h|wyvYKZ  
cashiers check 本票   P'zA=Rd&~>  
certificate of deposit 存款單折   9n1
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certificate of indebtedness 借據   /6g*WX2P1  
certified check 保付支票   T<
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certified public accountant 會計師   ,w c|YI)E  
charges 費用   LFtnSB8  
charge for remittances 匯水手續費   (Ys0|I3  
charter 營業執照   +YXyfTa  
chartered accountant 會計師   l]GLkE  
chattles 動產   i9$ -lk  
check 支票   .#CTL|x  
che stub 支票存根   eR?`o!@y  
closed account 己結清賬戶   s+,JwV?b  
closing 結算   ZjbMk3Y  
closing entries 結賬紀錄   TEv3;Z*N  
closing stock 期末存貨   [i\K#O +f  
closing the book 結賬   x]w%?BlS  
columnar journal 多欄日記賬   [Qr#JJ  
combination 聯合   rcAx3AK.  
commission 佣金   GkVV%0;&J1  
commodity 商品   h ~v8Q_6  
common stock 普通股   ^k/@y@%  
company 公司   1InG%=jLo  
compensation 賠償   PU[] Nw  
compound interest 複利   2e#hJ-/`-  
consignee 承銷人   RWK|?FD\<  
consignment 寄銷   A(ql}cr  
consignor 寄銷人   "p0e6Z=  
consolidated balance sheet 合併資產負債表   \K55|3~R  
consolidated profit and loss account 合併損益表   L`3x0u2  
consolidation 合併   /GqW1tcO  
construction cost 營建成本   Dy mf  
construction revenue 營建收入   Zg_ fec~6q  
contract 合同   7;5SK:X%dm  
control account 統制賬戶   ]9F$/M#  
copyright 版權   s&TPG0W  
corporation 公司   m?0caLw<  
cost 成本   "KS 
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cost accounting 成本會計   &( aw  
cost of labour 勞工成本   !UDTNF?1  
cost of production 生產成本   8k vG<&D  
cost of manufacture 製造成本   <>%2HRn<u  
cost of sales 銷貨成本   "MOM@4\  
cost price 成本價格   gd#+N]C_  
credit 貸方   \AQ*T`Dq  
credit note 收款通知單   0QcC5y;  
creditor 債權人   rvouE:  
crossed check 橫線支票   lf-1;6nyk"  
current account 往來活期賬戶   usc"m huQ  
current asset 流動資產   epXvk
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current liability 流動負債   Cj' XL}  
current profit and loss 本期損益   &P'd&B1   
debit 借方   K+|G9  
debt 債務   OiI29  
debtor 債務人   Qa>t$`o`  
deed 契據   |$   
deferred assets 遞延資產   ~)vq0]MRg  
deferred liabilities 遞延負債   Klrd|;C  
delivery 交貨   (J}tCqP  
delivery expense 送貨費   F}MjZZj(U=  
delivery order 出貨單   ^Q,-4\ec  
demand draft 即期匯票   %1h%#/ #[  
demand note 即期票據   7!F<Uf,V3  
demurrage charge 延期費   upi\pXv  
deposit 存款   !A":L0[7n  
deposit slip 存款單   &1 t84p:^=  
depreciation 折舊   o4P>t2'  
direct cost 直接成本   C@b-)In  
direct labour 直接人工   7G':h0i8  
director 董事   efN5(9*9R  
discount 折扣   y8%QS*  
discount on purchase 進貨折扣   l\tg.O~  
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