[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。   n@//d.T  
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acceptance 承兌   )*
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account 賬戶   C9nCSbGMY{  
accountant 會計員   !+3nlG4cw  
accounting 會計   (Cbm*VL  
accounting system 會計制度   (*V :{_r  
accounts payable 應付賬款   $&. rS.*  
accounts receivable 應收賬款   c^}DBvG,  
accumulated profits 累積利益   -@mcu{&  
adjusting entry ?#123;整記錄   OBnvY2)Ri  
adjustment ?#123;整   8>!-|VSn  
administration expense 管理費用   $%?[f;S3,  
advances 預付   +Al*MusS  
advertising expense 廣告費    J?qikE&  
agency 代理   GBGna3  
agent 代理人   r.v.y[u  
agreement 契約   6:`4bo  
allotments 分配數   {6HgKI  
allowance 津貼   PS`F  
amalgamation 合併   a- 7RJ.  
amortization 攤銷   NsL!AAN[V  
amortized cost 應攤成本   9mB]
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annuities 年金   GT-ONwVDq  
applied cost 已分配成本   <ua! ]~  
applied expense 已分配費用   P+Sgbtc  
applied manufacturing expense 己分配製造費用   Rh{`#dI~=  
apportioned charge 攤派費用   jluv}*If  
appreciation 漲價   Twpk@2=l  
article of association 公司章程   Z#s-(wf  
assessment 課稅   gmtS3,  
assets 資產   ,?VYrL  
attorney fee 律師費   dG}*M25  
audit 審計   _ IlRZ}
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auditor 審計員   qDjH^f  
average 平均數   4\14HcTcK  
average cost 平均成本   *!`bC@E  
bad debt 壞賬   Fuo .8  
balance 餘額   }C5Fvy6uz  
balance sheet 資產負債表   #[y2nK3zF  
bank account 銀行賬戶   (O'O#AD  
bank balance 銀行結存   WM GiV  
bank charge 銀行手續費   ){4$oXQ  
bank deposit 銀行存款  
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bank discount 銀行貼現   Q VWVZ >l  
bank draft 銀行匯票   6\6g-1B`  
bank loan 銀行借款   r-&* `Jh  
bank overdraft 銀行透支   a0hgF_O1  
bankers acceptance 銀行承兌   ^[1Xl7)`  
bankruptcy 破產   "QM2YJ55m`  
bearer 持票人   - *xn`DH  
beneficiary 受益人   h`Xl~=
 
bequest 遺產   -8&P1jrI  
bill 票據   c)SQ@B@q  
bill of exchange 匯票   kDc/]Zb%  
bill of lading 提單   +@anYtv%7  
bills discounted 貼現票據   E=qfI>2U&  
bills payable 應付票據   2o~UA\:+=  
bills receivable 應收票據   1N+ju"2R  
board of directors 董事會   |O[ I=!  
bonds 債券   cxnEcX\  
bonus 紅利   j]6YLM@5$  
book value 賬面價值   KZ|p_{0&  
bookkeeper 簿記員   @EUvx  
bookkeeping 簿記   &}FWpo!  
branch office general ledger 支店往來賬戶   6' 9zpe@`  
broker 經紀人   A
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brought down 接前   ^fti<Lw5  
brought forward 接上頁   %`]fZr A]#  
budget 預算   2z9N/SyN  
by-product 副產品   %6TS_IpJ  
by-product sales 副產品銷售   f&C]}P  
capital 股本   oC(.u?  
capital income 資本收益   Sh7
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capital outlay 資本支出   NeniQeR  
capital stock 股本   &Pgk$e%>  
capital stock certificate 股票   }*vO&J@z  
carried down 移後   +xBM\Dz8  
carried forward 移下頁   ?1Uq ud  
cash 現金   !FeNx*31i  
cash account 現金賬戶   I
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cash in bank 存銀行現金   *m`F-J6U  
cash on delivery 交貨收款   HvW6=d(#  
cash on hand 庫存現金   `5Em: 8 M  
cash payment 現金支付   Qz([\Xx:  
cash purchase 現購   (+
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cash sale 現沽   &;$- &;  
cashier 出?#123;員   qino:_g  
cashiers check 本票   iG=XRctgj)  
certificate of deposit 存款單折   +}NQ|y V  
certificate of indebtedness 借據   A"~Oi  
certified check 保付支票   i/F].Sag  
certified public accountant 會計師   &dJ\}O[r  
charges 費用   1f0ma N  
charge for remittances 匯水手續費   kl#)0yqN0  
charter 營業執照   |JTDwmR
 
chartered accountant 會計師   p i\SRDP  
chattles 動產   ~0Mw\p%}  
check 支票   JO\KTWtjO  
che stub 支票存根   64f6D"."
 
closed account 己結清賬戶   9D51@ b6k  
closing 結算   CMHg]la  
closing entries 結賬紀錄   }K9Ji]tOK:  
closing stock 期末存貨   .<-~k@ P  
closing the book 結賬   i&JI"Dd7  
columnar journal 多欄日記賬   DO ,7vMO  
combination 聯合   {0Ej*%  
commission 佣金   %QX"oRMn0  
commodity 商品   /UiB1-*b  
common stock 普通股   (h%xqXs  
company 公司   Z/b,aZhB  
compensation 賠償   :A`jRe.  
compound interest 複利   OZE.T-{  
consignee 承銷人  
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consignment 寄銷   |=EwZmj-c  
consignor 寄銷人   PpR eqm o  
consolidated balance sheet 合併資產負債表   sW!MVv  
consolidated profit and loss account 合併損益表   RH&}'4JE:  
consolidation 合併   'z" >4{5  
construction cost 營建成本   ~JohcU}d  
construction revenue 營建收入   KL8WT6!RZ  
contract 合同   kI/%|L%6D  
control account 統制賬戶   v#$}3+KVC  
copyright 版權   |@*   
corporation 公司   mv1|oFVW  
cost 成本   +fG~m :E  
cost accounting 成本會計   09Y:(2Qri  
cost of labour 勞工成本   <"x *ZT  
cost of production 生產成本   qgsw8O&  
cost of manufacture 製造成本   s:Z1 ZAxv  
cost of sales 銷貨成本   q%wF=<W  
cost price 成本價格   i-Ri;E  
credit 貸方   8Tm/gzx  
credit note 收款通知單   lu V_  
creditor 債權人   G>W:3y  
crossed check 橫線支票   ^uIKwql  
current account 往來活期賬戶   ]`eJSk.  
current asset 流動資產   X*rB`M7,  
current liability 流動負債   X$ 76#x  
current profit and loss 本期損益   mW @Z1Plxs  
debit 借方   [`=:uUf3  
debt 債務   2T}FX4 '  
debtor 債務人   E0"DHjR  
deed 契據   a|@1RH>7H  
deferred assets 遞延資產   0p!N'7N  
deferred liabilities 遞延負債   a8r+G]Z  
delivery 交貨   LZrk
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delivery expense 送貨費   pt8#cU
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delivery order 出貨單   ]=m0@JTbG  
demand draft 即期匯票   }#9 |au`  
demand note 即期票據   T!gq Z  
demurrage charge 延期費   }7/Ob)O  
deposit 存款   ?1lx8+  
deposit slip 存款單   M@O<b-  
depreciation 折舊   _@ @"'  
direct cost 直接成本   \DRYqLT`  
direct labour 直接人工   _D."KU|  
director 董事   9Q*zf@w  
discount 折扣   _c6 zzGtH  
discount on purchase 進貨折扣   SLI358]$<  
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