[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。    y)GH=@b  
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acceptance 承兌   &$8YW]1M  
account 賬戶   uwo\FI  
accountant 會計員   q3}WO]TBj  
accounting 會計   9L9qLF5 t  
accounting system 會計制度   \<0xg[  
accounts payable 應付賬款   x#c%+  
accounts receivable 應收賬款   c
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accumulated profits 累積利益   qEajT"?  
adjusting entry ?#123;整記錄   1Zt>andBF  
adjustment ?#123;整   b>x03%  
administration expense 管理費用   >Pf\"%*  
advances 預付   ^g N/5
 
advertising expense 廣告費   w~wg[d  
agency 代理   $~r_&1  
agent 代理人   Q7@oAeNd  
agreement 契約   L5 Q^cY]p  
allotments 分配數   X(JE]6_  
allowance 津貼   W\5PsGUsv  
amalgamation 合併   Z,1b$:+  
amortization 攤銷   y ]D[JX[  
amortized cost 應攤成本   g#b9xTGJ^  
annuities 年金   S?<hs,  
applied cost 已分配成本   0AD8X+M{P  
applied expense 已分配費用   k<}
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applied manufacturing expense 己分配製造費用   .)Zs:50l  
apportioned charge 攤派費用   2wwJ>iR`  
appreciation 漲價   ><i: P*ht  
article of association 公司章程   H7dT6`<~Y  
assessment 課稅   $(+#$F<eo+  
assets 資產   J^y?nE(j  
attorney fee 律師費   0S2/,[-u+  
audit 審計   OWT|F0.1$k  
auditor 審計員   -OXC;y  
average 平均數   PWk\#dJN&  
average cost 平均成本   J>8kJCh9g  
bad debt 壞賬   9:,ZG4s  
balance 餘額   YDYN#Ob(;  
balance sheet 資產負債表   _o7t| pl~  
bank account 銀行賬戶   @UQ421Z`  
bank balance 銀行結存   $Ts;o  
bank charge 銀行手續費   )f,9 h  
bank deposit 銀行存款   YF)k0bu&;  
bank discount 銀行貼現   t W}"PKv  
bank draft 銀行匯票   " 6ScVa5)  
bank loan 銀行借款   TyY%<NCIb  
bank overdraft 銀行透支   DIw9ov>k  
bankers acceptance 銀行承兌   'Y0h w  
bankruptcy 破產   Lu CiO  
bearer 持票人   +t%1FkI\  
beneficiary 受益人   i ?PgYk&}  
bequest 遺產   (7Ln~J*  
bill 票據   nrg$V>pD  
bill of exchange 匯票   ]-;M
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bill of lading 提單   j]C}S*`"  
bills discounted 貼現票據   V5'(op/  
bills payable 應付票據   Jq?Fi'2F%  
bills receivable 應收票據   ksf6O$  
board of directors 董事會   h43py8v  
bonds 債券   {5]c\_.  
bonus 紅利   qe'RvBz  
book value 賬面價值   D)tL}X$  
bookkeeper 簿記員   AQwai>eL  
bookkeeping 簿記   83J63Xa  
branch office general ledger 支店往來賬戶   >&ENrvaJ  
broker 經紀人   ;Z); k`j  
brought down 接前   V1haAP[#  
brought forward 接上頁   u|LDN*#DW  
budget 預算   Zc'^iDAY  
by-product 副產品    |A\o  
by-product sales 副產品銷售   _L +j6N.h1  
capital 股本   Vh?RlIUA  
capital income 資本收益   QP/ZD|/ t1  
capital outlay 資本支出   u+^KP>rM(  
capital stock 股本   60 %VG  
capital stock certificate 股票   sI.p( -KQ  
carried down 移後   mLx=Zes:.  
carried forward 移下頁   ,0c]/Sd*p  
cash 現金   _F8THYg (  
cash account 現金賬戶   UA|\ D]xe
 
cash in bank 存銀行現金   \)?+6D'#  
cash on delivery 交貨收款   SlG^ H  
cash on hand 庫存現金   8@Bm2?$}g  
cash payment 現金支付   udXzsY9Ng  
cash purchase 現購   >#)%/Ti}DU  
cash sale 現沽   !_FTy^@c2  
cashier 出?#123;員   @lWYc`>}  
cashiers check 本票   z'*"iaX<c  
certificate of deposit 存款單折   33
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certificate of indebtedness 借據   O>'tag  
certified check 保付支票   NeJ->x,  
certified public accountant 會計師   _xmQGX!|  
charges 費用   n =WH=:&  
charge for remittances 匯水手續費   E]v?:!!ds  
charter 營業執照   !nq`PyMR  
chartered accountant 會計師   mFeR ~Bi>!  
chattles 動產   N\]; {pe>  
check 支票   F2Y!aR  
che stub 支票存根   K Y}H-  
closed account 己結清賬戶   G<* Iw>ep  
closing 結算   .9N7`  
closing entries 結賬紀錄   Paeq  
closing stock 期末存貨   iCLH  
closing the book 結賬   &Q#*Nnb3  
columnar journal 多欄日記賬   ~>N63I6  
combination 聯合   J?ED z,  
commission 佣金   TMo DN%{  
commodity 商品   q#@r*hl  
common stock 普通股   
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company 公司   ?O3d Sxi  
compensation 賠償   \m%c"'[  
compound interest 複利   <&#
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consignee 承銷人  
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consignment 寄銷   ,<Z,-0S  
consignor 寄銷人   DVVyWn[  
consolidated balance sheet 合併資產負債表   R}cNhZC  
consolidated profit and loss account 合併損益表   TEh
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consolidation 合併   R7U%v"F>`  
construction cost 營建成本   9K#3JyW*  
construction revenue 營建收入   _6V1oe2  
contract 合同   )$1>6C\  
control account 統制賬戶   [sjkm+ ?  
copyright 版權   .6T0d 4,1  
corporation 公司   r@m]#4  
cost 成本   *c [^/  
cost accounting 成本會計   ,wM4X']HR  
cost of labour 勞工成本   Sb> &m  
cost of production 生產成本   r~ 2hTie  
cost of manufacture 製造成本   .izq}q*P   
cost of sales 銷貨成本   gnjhy1o  
cost price 成本價格   ;g? |y(xv  
credit 貸方   @"MQ6u G>  
credit note 收款通知單   RgA"`p7{  
creditor 債權人   8#VD u(  
crossed check 橫線支票   NPS*
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current account 往來活期賬戶   mLpM8~L  
current asset 流動資產   \xbUr`WBY  
current liability 流動負債   S<-nlB s.  
current profit and loss 本期損益   ;Xy=;Z.]
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debit 借方   vsZ?cd
 
debt 債務   Dsp$Nr
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debtor 債務人   A+gS'DZ9C  
deed 契據   :)D
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deferred assets 遞延資產   S,nELV~!  
deferred liabilities 遞延負債   ~!5=o{wy  
delivery 交貨   ~mARgv  
delivery expense 送貨費   P!E2.K,  
delivery order 出貨單   9aY8` B  
demand draft 即期匯票   ,aLwOmO  
demand note 即期票據   ^a_a%ws
 
demurrage charge 延期費   [5& nH@og  
deposit 存款   i/
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deposit slip 存款單   &=BzsBh  
depreciation 折舊   <K`E*IaW  
direct cost 直接成本   jT=|!,Pn  
direct labour 直接人工   |Ia9bg'1U  
director 董事   CDRbYO  
discount 折扣   flo$[]`.7  
discount on purchase 進貨折扣   C_k
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