[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。    I?.$  
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acceptance 承兌   
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account 賬戶   Ont4-AP   
accountant 會計員   hCQzD2  
accounting 會計   +FP*RNM  
accounting system 會計制度   zC\ pd#  
accounts payable 應付賬款   :[ F`tDL  
accounts receivable 應收賬款   b?hdWQSW7  
accumulated profits 累積利益   ?H#]+SpOcv  
adjusting entry ?#123;整記錄   !i& ^H,  
adjustment ?#123;整   I!%T!B540  
administration expense 管理費用   ]2T=%(*  
advances 預付   KDhr.P.~
  
advertising expense 廣告費   Eb7qM.Q] &  
agency 代理   qrsPY d  
agent 代理人   ; H9d.D8  
agreement 契約   ==
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allotments 分配數   ++W_4 B!  
allowance 津貼   0Y,_ DU  
amalgamation 合併   }nvHEo  
amortization 攤銷   )@DH&  
amortized cost 應攤成本   AkrUb$ }  
annuities 年金   g>_lU vSE  
applied cost 已分配成本   6.kX~$K  
applied expense 已分配費用   9[N+x2q  
applied manufacturing expense 己分配製造費用   4&~ft  
apportioned charge 攤派費用   7
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appreciation 漲價   _
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article of association 公司章程   1a;Le8  
assessment 課稅   T^x7w+  
assets 資產   qsk8#  
attorney fee 律師費   ({ads_l  
audit 審計   >:%i,K*AM  
auditor 審計員   S0eD 2  
average 平均數   o
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average cost 平均成本   In# V1[io  
bad debt 壞賬   lJP6sk  
balance 餘額   ?vuM'UH-  
balance sheet 資產負債表   JhRXfIK>{  
bank account 銀行賬戶   3P-qLbJ  
bank balance 銀行結存   3<LG~HWST  
bank charge 銀行手續費   ^} P|L  
bank deposit 銀行存款   *lRP ZN  
bank discount 銀行貼現   7d*SZmD   
bank draft 銀行匯票   g^ OU+7o  
bank loan 銀行借款   *|h-iA+9  
bank overdraft 銀行透支   Va /LMw  
bankers acceptance 銀行承兌   {|c <8  
bankruptcy 破產   RbKAB8  
bearer 持票人   hPLQ)c?   
beneficiary 受益人   KY9sa/xO  
bequest 遺產   S^? @vj  
bill 票據   R| [mp%Q  
bill of exchange 匯票   u0`~ |K  
bill of lading 提單   NTS tk{s,  
bills discounted 貼現票據   z1X
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bills payable 應付票據   p1 > D  
bills receivable 應收票據   s7e)Mt  
board of directors 董事會   J;,6ydf8!  
bonds 債券   'L4@|c~x  
bonus 紅利   XP~bmh,T,  
book value 賬面價值   ?W-J2tgss{  
bookkeeper 簿記員  
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bookkeeping 簿記   m:CiXM   
branch office general ledger 支店往來賬戶   xq+$Q:f  
broker 經紀人   7Gd)=Q{uur  
brought down 接前   o_ka'|  
brought forward 接上頁   rK)aR  
budget 預算   /_ }xTP"9  
by-product 副產品   ,TPNsz|Q  
by-product sales 副產品銷售   _\waA^ F  
capital 股本   mk.:V64 >;  
capital income 資本收益   ]CsF} wr'z  
capital outlay 資本支出   Cg<:C?>!p  
capital stock 股本   6C@,&2<yK  
capital stock certificate 股票   P -0  
carried down 移後   DP**pf%j  
carried forward 移下頁   hn\<'|n  
cash 現金   0j\?zt?  
cash account 現金賬戶   2V%si6  
cash in bank 存銀行現金   OBaG'lrZy  
cash on delivery 交貨收款   (oO*|\9u  
cash on hand 庫存現金   %tEjf 3  
cash payment 現金支付    F* "  
cash purchase 現購   %S
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cash sale 現沽   rt)70=  
cashier 出?#123;員   <cm,U)j2  
cashiers check 本票   |!:ImX@  
certificate of deposit 存款單折   ,4wVQ(,?cd  
certificate of indebtedness 借據   )
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certified check 保付支票   f(~xdR))eh  
certified public accountant 會計師   Qfx(+=|  
charges 費用  
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charge for remittances 匯水手續費   ~H!s{$. 5  
charter 營業執照   g]?&qF}  
chartered accountant 會計師   Lsa&A+fru  
chattles 動產   ?n<b:oO  
check 支票   GADbXp3  
che stub 支票存根   7wS)'zR;  
closed account 己結清賬戶    9SF2  
closing 結算   S~fURn  
closing entries 結賬紀錄   Q-o}Xnj*!L  
closing stock 期末存貨   PhL}V|W>  
closing the book 結賬  
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columnar journal 多欄日記賬   ov&4&v  
combination 聯合   6p`AdDV  
commission 佣金   5q?2?j/h  
commodity 商品   B@g 0QgA  
common stock 普通股   Lt>"R! "x  
company 公司   o}H7;v8H  
compensation 賠償   A_3V1< J`]  
compound interest 複利   U5Say3r  
consignee 承銷人   dU%Q=r
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consignment 寄銷   ??eSGQ|  
consignor 寄銷人   j}R!'m(P'  
consolidated balance sheet 合併資產負債表   1vKc>+9  
consolidated profit and loss account 合併損益表  
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consolidation 合併   wz^Q,Od  
construction cost 營建成本   _)s<E9t2N  
construction revenue 營建收入   8OE=7
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contract 合同   N>qOiw[  
control account 統制賬戶   [iVCorU  
copyright 版權   dl_ h0  
corporation 公司   3a
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cost 成本   2@K D '^(  
cost accounting 成本會計   `B6~KZ  
cost of labour 勞工成本   V|GH4DT=  
cost of production 生產成本   wGdnv}#  
cost of manufacture 製造成本   .?{rd3[ec  
cost of sales 銷貨成本   C "XvspJ  
cost price 成本價格   $D{KXkrd  
credit 貸方   9qc<m'MZ  
credit note 收款通知單   N~7xj?  
creditor 債權人   zUX%$N+w}>  
crossed check 橫線支票    1@Abs  
current account 往來活期賬戶   +>3XJlZV  
current asset 流動資產   M#o.$+Uh  
current liability 流動負債   #'5|$ug[  
current profit and loss 本期損益   &:1PF.)N  
debit 借方   lb M)U  
debt 債務   48;6C g  
debtor 債務人   9gNQ,c \gT  
deed 契據   l&3f<e  
deferred assets 遞延資產   Co[fq3iX#  
deferred liabilities 遞延負債   .B2?%2S  
delivery 交貨   Py2AnpYa  
delivery expense 送貨費   533n z8&9@  
delivery order 出貨單   TG4?"0`I5  
demand draft 即期匯票   8m%+O#  
demand note 即期票據   Z*&y8;vUQ  
demurrage charge 延期費   I(LBc  
deposit 存款   g/Q"%GN,  
deposit slip 存款單   :`('lrq  
depreciation 折舊  
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direct cost 直接成本   zN}1Qh  
direct labour 直接人工   B \?We\y  
director 董事   8!8 yA  
discount 折扣   b[5$$_[  
discount on purchase 進貨折扣   /^_~NF#  
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