[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。    Z-~^)lo  
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acceptance 承兌   M,[ClQ 9  
account 賬戶   PJ_|=bn  
accountant 會計員   j9qN!.~mM  
accounting 會計   i?R qv<n  
accounting system 會計制度   |n~v_V2.0  
accounts payable 應付賬款   InDR\=o  
accounts receivable 應收賬款   <6`,)(dj  
accumulated profits 累積利益   QO%LSRw  
adjusting entry ?#123;整記錄   PK~okz4b  
adjustment ?#123;整   v|e\o~2D`  
administration expense 管理費用   Ylf6-FbF  
advances 預付   QoW3*1o  
advertising expense 廣告費   |;].~7^  
agency 代理   A/.cNen  
agent 代理人   G cbal:q  
agreement 契約   cbIW>IbM  
allotments 分配數   DnTM#i:  
allowance 津貼   [;b 9'7j'  
amalgamation 合併   'R$~U?i8  
amortization 攤銷   ~7k b4[  
amortized cost 應攤成本   B[*i}k%i  
annuities 年金   ^.4<#Qs  
applied cost 已分配成本   <&NR3^Eq  
applied expense 已分配費用   %1lLUgf3G/  
applied manufacturing expense 己分配製造費用   k82'gJ;MC=  
apportioned charge 攤派費用   0 Hq$h  
appreciation 漲價   'dg OE  
article of association 公司章程   F%Xq}LMd  
assessment 課稅   O=mJ8W@  
assets 資產   $51#xe  
attorney fee 律師費   .=NK^  
audit 審計   K>q,?x b  
auditor 審計員   LO2sP"9  
average 平均數   6m{3GKaW~  
average cost 平均成本   iGp@P=;m  
bad debt 壞賬   .c',?[S/vH  
balance 餘額   &A`QPk8
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balance sheet 資產負債表   q
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bank account 銀行賬戶   )oNomsn  
bank balance 銀行結存   B>'\g O\ 2  
bank charge 銀行手續費   t9=rr>8)  
bank deposit 銀行存款   MdP
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bank discount 銀行貼現   2{qoWys8[  
bank draft 銀行匯票   <;Xj4 J  
bank loan 銀行借款   -V+fQGZe  
bank overdraft 銀行透支   [~;9Mi.XL  
bankers acceptance 銀行承兌   ;^xku%u  
bankruptcy 破產   3}vlj:L  
bearer 持票人   O[m +5+  
beneficiary 受益人   QTDI^ZeuF  
bequest 遺產   c1Hv^*Y  
bill 票據   I7}[%(~Sf/  
bill of exchange 匯票   T|=8jt,  
bill of lading 提單   /
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bills discounted 貼現票據   %++q+pa  
bills payable 應付票據   F!Uk`[L  
bills receivable 應收票據   rzex"}/ly  
board of directors 董事會    g6~uf4;  
bonds 債券   mbd@4u  
bonus 紅利   R` N-^x  
book value 賬面價值   PeG8 _X}u9  
bookkeeper 簿記員   AKHi$Bk  
bookkeeping 簿記   @
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branch office general ledger 支店往來賬戶   a]Lr<i8#%  
broker 經紀人   "{&!fD~w  
brought down 接前   Nc7YMxk'H  
brought forward 接上頁   P3:hGmk8|j  
budget 預算   -PX {W)Aw  
by-product 副產品   w</
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by-product sales 副產品銷售   t
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capital 股本   [# .QDe  
capital income 資本收益   0>AA-~=-  
capital outlay 資本支出   ed617J  
capital stock 股本   5ecqJ  
capital stock certificate 股票   i JQS@2=A  
carried down 移後   \_+d*hHF~  
carried forward 移下頁   w+JDu_9+A]  
cash 現金   \ET7  
cash account 現金賬戶   
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cash in bank 存銀行現金   {?t=*l\S{w  
cash on delivery 交貨收款   0R; ; ou  
cash on hand 庫存現金   \Q &Kd|  
cash payment 現金支付   {5RM)J1  
cash purchase 現購   T%:}/@
 
cash sale 現沽   ('>!dXA$  
cashier 出?#123;員   ? 1_*ct=g9  
cashiers check 本票   p( z.[  
certificate of deposit 存款單折   0uj3kr?cv  
certificate of indebtedness 借據   $cYh X^YG.  
certified check 保付支票   v_b%2;<1  
certified public accountant 會計師   Xp%JPI {  
charges 費用   X)'uTf0  
charge for remittances 匯水手續費   <Nkj)`%5iK  
charter 營業執照   [5,#p$R  
chartered accountant 會計師   }PoB`H'K5  
chattles 動產   [t>}M6?R:  
check 支票   &L;0%
 
che stub 支票存根   _TkiI.'  
closed account 己結清賬戶   -[G+*3Y{7  
closing 結算   SkS vu}  
closing entries 結賬紀錄   ?*Jv&f#  
closing stock 期末存貨   2'N%KKmJ L  
closing the book 結賬   V+DN<F-  
columnar journal 多欄日記賬   'w&,3@Z  
combination 聯合   O,hT< s "  
commission 佣金   -cOLgrmp  
commodity 商品   )f,iey\-  
common stock 普通股   0<
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company 公司   GsxrqIaD  
compensation 賠償   >NK*$r8  
compound interest 複利   f7\$r x  
consignee 承銷人   pYH#Vh  
consignment 寄銷   l&[ x)W  
consignor 寄銷人   LKTIwb>  
consolidated balance sheet 合併資產負債表   iz&)FuOr  
consolidated profit and loss account 合併損益表   <Knl6$B  
consolidation 合併   lorjMS  
construction cost 營建成本   Koo%mr   
construction revenue 營建收入   XZ}]H_, n  
contract 合同   [>v.#:YM^  
control account 統制賬戶   8|HuxE  
copyright 版權   8
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corporation 公司   A-qdTJP  
cost 成本   0]fzjiaGt  
cost accounting 成本會計   Il,2^54q  
cost of labour 勞工成本   QT&2&#Z  
cost of production 生產成本   T5Yu+>3  
cost of manufacture 製造成本   3Oy?_a$  
cost of sales 銷貨成本   =:uK$>[  
cost price 成本價格   xZwG@+U=X  
credit 貸方   (~#{{Ja  
credit note 收款通知單   H)ud?vB6  
creditor 債權人   j!F5gP-l  
crossed check 橫線支票   UBLr|e>dQE  
current account 往來活期賬戶   F8S% \i  
current asset 流動資產   w9G (^jS6  
current liability 流動負債   ~ep-XO  
current profit and loss 本期損益   > ;LXy  
debit 借方   `8/K+e`  
debt 債務   jZx.MB Vy]  
debtor 債務人   tZB"(\  
deed 契據   \C#XKk$OE  
deferred assets 遞延資產   eVGO6 2|!  
deferred liabilities 遞延負債   qs6r9?KP  
delivery 交貨   yb\T<*  
delivery expense 送貨費   oSq?.*w<  
delivery order 出貨單   V:s$V.{!  
demand draft 即期匯票   xf% _HMKc  
demand note 即期票據   H,u{zU')  
demurrage charge 延期費   K&3,J
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deposit 存款   OX-t#R`  
deposit slip 存款單   ]?rVram;z  
depreciation 折舊   0%&ZR=y(
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direct cost 直接成本   Pqu]?X  
direct labour 直接人工   XYj!nx{k,  
director 董事   >pdWR1ox  
discount 折扣   6?i]oy^X]p  
discount on purchase 進貨折扣   Ve)P /Zz}^  
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