[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。   P "S=RX#+  
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acceptance 承兌   {8L)Fw  
account 賬戶   [h"#Gwb=;  
accountant 會計員   TTNgnP  
accounting 會計   5<0d2bK$  
accounting system 會計制度   P<+y%g(({  
accounts payable 應付賬款   O_}ZSB8"  
accounts receivable 應收賬款   7lP3\7wD@9  
accumulated profits 累積利益   / D9FjOP  
adjusting entry ?#123;整記錄   ]J=S\  
adjustment ?#123;整   bXN-q!  
administration expense 管理費用   ` b(y 5Z  
advances 預付   :V)W?~Z7B  
advertising expense 廣告費   i?7%z`  
agency 代理   ]>utLi5dX  
agent 代理人   `i{k^Q  
agreement 契約   G5^gwG+  
allotments 分配數   "|1MJuY_6  
allowance 津貼   .aRL'1xHl  
amalgamation 合併   9&'I?D&8  
amortization 攤銷   *q5'~)W<  
amortized cost 應攤成本   E\M{/.4 4  
annuities 年金   *%0f^~!G<p  
applied cost 已分配成本   4SG22$7W  
applied expense 已分配費用   !U02>X   
applied manufacturing expense 己分配製造費用   2>{_O?UN  
apportioned charge 攤派費用   ~;ink   
appreciation 漲價   ++KY+j.^  
article of association 公司章程   #=WDJT:  
assessment 課稅    ]Ll<  
assets 資產   Q37VhScs  
attorney fee 律師費   J CIm*6~  
audit 審計   T;-Zl[H  
auditor 審計員   ^q"wd?((h  
average 平均數   Y^dVNC3vd  
average cost 平均成本   `1%SXP1  
bad debt 壞賬   {Y5h*BD>  
balance 餘額   B3I\=  
balance sheet 資產負債表   vcB+h;x  
bank account 銀行賬戶   )k&pp^q\  
bank balance 銀行結存   C9-9cdW H  
bank charge 銀行手續費   vOYcS$,^X%  
bank deposit 銀行存款   :oB4\/(G#  
bank discount 銀行貼現   lY}mrb  
bank draft 銀行匯票   >l$vu-k)~4  
bank loan 銀行借款   b("JgE`  
bank overdraft 銀行透支   uTJi }4cw  
bankers acceptance 銀行承兌   O$ i6r]j_  
bankruptcy 破產   A!v-[AI[  
bearer 持票人   hp(n;(OR  
beneficiary 受益人   FV/xp}nz  
bequest 遺產   {nQ}t }B  
bill 票據   /,v:!*  
bill of exchange 匯票   KmV>tn BQ  
bill of lading 提單   \Rn.ug  
bills discounted 貼現票據   <$.KCLP  
bills payable 應付票據   |Sg *j-.  
bills receivable 應收票據   3&*0n^g  
board of directors 董事會   'Rfvr7G/?  
bonds 債券   <.3@-z>w2,  
bonus 紅利   RCt)qh+  
book value 賬面價值   +N[dYm  
bookkeeper 簿記員   Fm}O,=  
bookkeeping 簿記   K. G#[  
branch office general ledger 支店往來賬戶   3w )
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broker 經紀人   w8%yX$<  
brought down 接前   f/)3b`$Wu  
brought forward 接上頁   AW'tZF"  
budget 預算   Fc}wuW  
by-product 副產品   6,G^iv6H  
by-product sales 副產品銷售   dh/:H/k kR  
capital 股本   kyJv,!};  
capital income 資本收益   ZNB*Azi  
capital outlay 資本支出   `n-e.{O((  
capital stock 股本   }jU{RR%6B  
capital stock certificate 股票   whKr3)  
carried down 移後   ^OG^% x"  
carried forward 移下頁   M;MD-|
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cash 現金   G%YD2<V  
cash account 現金賬戶    [v-?MS  
cash in bank 存銀行現金   iy tSC  
cash on delivery 交貨收款   ]CC= \<  
cash on hand 庫存現金   UO"8 I2rB  
cash payment 現金支付   gb(\c:yg1R  
cash purchase 現購   E08AZOY&g  
cash sale 現沽   %8o(x 0  
cashier 出?#123;員   NtTLvO6  
cashiers check 本票   `j>qOT  
certificate of deposit 存款單折   !xo@i XL  
certificate of indebtedness 借據   |0f\>X I  
certified check 保付支票   q){]fp.,@  
certified public accountant 會計師   C`mXEX5  
charges 費用   Q\=u2}/z0  
charge for remittances 匯水手續費   k5-mK{RZ  
charter 營業執照   Wc3!aLNx  
chartered accountant 會計師   kq%`
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chattles 動產   3UC8iq*  
check 支票   %n}.E304  
che stub 支票存根   SO p%{b  
closed account 己結清賬戶   NkO$ M  
closing 結算   Tjs-+$P+  
closing entries 結賬紀錄   ip5s'S~  
closing stock 期末存貨   !.t'3~dUf$  
closing the book 結賬   .h+<m7  
columnar journal 多欄日記賬   <2cq 0*$  
combination 聯合   p'w[
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commission 佣金   q=?"0i&V  
commodity 商品   !y] Y'j  
common stock 普通股   OD1ns  
company 公司   #gN{8Yk>  
compensation 賠償  
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compound interest 複利   Jy|Mfl%d  
consignee 承銷人   7DYD+N+T  
consignment 寄銷   RM<\bZPc  
consignor 寄銷人   [/#n+sz.A  
consolidated balance sheet 合併資產負債表   =D[h0U  
consolidated profit and loss account 合併損益表   P`bR;2o  
consolidation 合併   ?tA-`\E  
construction cost 營建成本   |e< U%v  
construction revenue 營建收入   q',a7Tf:  
contract 合同   D[tGbk  
control account 統制賬戶   *Mp<4B  
copyright 版權   JAiV7v4&R  
corporation 公司   ]lO$oO  
cost 成本   k6Tpaf^  
cost accounting 成本會計   O_iX1@SW  
cost of labour 勞工成本   -x_iqrB  
cost of production 生產成本   r*p%e\ 3  
cost of manufacture 製造成本   *E. 2R{  
cost of sales 銷貨成本   y mE`V  
cost price 成本價格   Ck^=H  
credit 貸方   z:fhq:R(  
credit note 收款通知單   2Qk \}KWs  
creditor 債權人   dJ&s/Z/>E  
crossed check 橫線支票   j_H T  
current account 往來活期賬戶   73<iK]*c  
current asset 流動資產   {W4t]Ff  
current liability 流動負債   ;q^YDZ'  
current profit and loss 本期損益   E Fv+[  
debit 借方   blPC"3}3Vd  
debt 債務   ^y6CV4T+  
debtor 債務人   a0LX<}   
deed 契據   uBMNkN8  
deferred assets 遞延資產   <1 LuYEDq  
deferred liabilities 遞延負債   RI*%\~6t?  
delivery 交貨   9(PFd%  
delivery expense 送貨費   %4 -pw|':  
delivery order 出貨單   U92hv~\  
demand draft 即期匯票   6?iP z?5  
demand note 即期票據   O71rLk;  
demurrage charge 延期費   z"vgwOP su  
deposit 存款   =N0cz%  
deposit slip 存款單   UD(#u3z  
depreciation 折舊   2bC%P})m  
direct cost 直接成本   "nefRz%j+  
direct labour 直接人工   #FQV hgc  
director 董事   ]s SoIT  
discount 折扣   1`AE]  
discount on purchase 進貨折扣   h ,n!x:zy@  
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