[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。   k ^'f[|}  
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acceptance 承兌   DbX{#4lx  
account 賬戶   yKagT$-  
accountant 會計員   td2/9|Q  
accounting 會計   R  
accounting system 會計制度   C=Fzu&N}  
accounts payable 應付賬款   =iB,["s  
accounts receivable 應收賬款   ~i'Nqe_  
accumulated profits 累積利益   2U kK0ls  
adjusting entry ?#123;整記錄   7
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adjustment ?#123;整   Z]w#vL
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administration expense 管理費用   %3;Fgky  
advances 預付   5@Bu99 `  
advertising expense 廣告費   ',7??Q7j&v  
agency 代理   f},oj4P\  
agent 代理人   V
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agreement 契約   '&O/g<Z}q  
allotments 分配數   IHfzZHy  
allowance 津貼   ~`;rNnOT3  
amalgamation 合併   X8eJ4%  
amortization 攤銷   Z[!d*O%R_  
amortized cost 應攤成本   Gnm4gF!BI  
annuities 年金   !33#. @[  
applied cost 已分配成本   @xsP5je]  
applied expense 已分配費用   $$Vt7"F  
applied manufacturing expense 己分配製造費用   X#a`K]!B  
apportioned charge 攤派費用   :yT-9Ze%q  
appreciation 漲價   Rr(* aC2P  
article of association 公司章程   C8N{l:1f]  
assessment 課稅   r5&I? 0   
assets 資產   eg"Gjp-4=  
attorney fee 律師費   y@bcYOh3  
audit 審計   `7aDEzmJ  
auditor 審計員   0XwHP{XaO  
average 平均數   8?t"C_>*e  
average cost 平均成本   t -u|U(n
 
bad debt 壞賬   p_*M:P1Ma4  
balance 餘額   3b'tx!tFN  
balance sheet 資產負債表   (fD ;g9  
bank account 銀行賬戶   d &cU*  
bank balance 銀行結存   9n]|PE
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bank charge 銀行手續費   bok.j  
bank deposit 銀行存款   O/%< }3Sq  
bank discount 銀行貼現   PMsz`  
bank draft 銀行匯票   \ A1uhHP!  
bank loan 銀行借款   Mkp/0|Q*  
bank overdraft 銀行透支   1RLY $M  
bankers acceptance 銀行承兌   a^qNJ?R!  
bankruptcy 破產   -
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bearer 持票人   q+SD6qM  
beneficiary 受益人   }y%`)lz~;  
bequest 遺產   31^cz*V  
bill 票據   gIWrlIV{9  
bill of exchange 匯票   bo"%0?3n  
bill of lading 提單   T[k4lM  
bills discounted 貼現票據   qpoV]#iW  
bills payable 應付票據   4Ph 0:^i_  
bills receivable 應收票據   c;f!!3&  
board of directors 董事會   pi(-A  
bonds 債券   K)7zKEp`cj  
bonus 紅利   P47V:E%  
book value 賬面價值   3>ex5  
bookkeeper 簿記員   F+UG'4%  
bookkeeping 簿記   e
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branch office general ledger 支店往來賬戶    GJi~y  
broker 經紀人   ?)Nj c&G  
brought down 接前   kEeo5XN  
brought forward 接上頁   PW(\4Q\  
budget 預算   (w(  
by-product 副產品   h[KvhbD3
 
by-product sales 副產品銷售   _Jz8{` "  
capital 股本   *F^wtH`  
capital income 資本收益   ubsSa}$q  
capital outlay 資本支出   gC%G;-gm  
capital stock 股本   3gWvmep1  
capital stock certificate 股票   =d 2r6%v  
carried down 移後   u*S=[dq  
carried forward 移下頁   Y&H}xn  
cash 現金   a`9L,8Ve  
cash account 現金賬戶   -Ue$T{;RoH  
cash in bank 存銀行現金   x}/,yaWZ  
cash on delivery 交貨收款   |!|^ v  
cash on hand 庫存現金   #qU-j/Qf  
cash payment 現金支付   a/Q$cOs  
cash purchase 現購   V~DMtB7  
cash sale 現沽   %m,6}yt  
cashier 出?#123;員   d9*hBm  
cashiers check 本票   ^{$FI`P  
certificate of deposit 存款單折   M69 w-  
certificate of indebtedness 借據   }uHrto3M  
certified check 保付支票   =.<@`1  
certified public accountant 會計師   }UJv[  
charges 費用   ~fl@ 2  
charge for remittances 匯水手續費   ^VW PdH/Fe  
charter 營業執照   j| Wv7  
chartered accountant 會計師  
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chattles 動產   kNqS8R|  
check 支票   G
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che stub 支票存根   A61^[Y,dX_  
closed account 己結清賬戶   I3 =#@2  
closing 結算   "]'?a$\ky:  
closing entries 結賬紀錄   [AH6~-\x  
closing stock 期末存貨   q>f<u&  
closing the book 結賬   t- u VZ!`\  
columnar journal 多欄日記賬   \]Kh[z0"  
combination 聯合   2M<R(W!&  
commission 佣金   @Q&3L~K"  
commodity 商品   cUqn<Z<n  
common stock 普通股   uY_SU-v  
company 公司   R2etB*k6[  
compensation 賠償   r?m+.fJB  
compound interest 複利   ~ *:F{  
consignee 承銷人   ^2d!*W|  
consignment 寄銷   N#V.1<Y  
consignor 寄銷人   `.x$7!zLC  
consolidated balance sheet 合併資產負債表   ZN
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consolidated profit and loss account 合併損益表   UX-&/eScN  
consolidation 合併   -aRU]kIf  
construction cost 營建成本   xX3'bsN  
construction revenue 營建收入   ?1L
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contract 合同   t$2_xX  
control account 統制賬戶   nKR{ug>I)  
copyright 版權   J{[n?/A{  
corporation 公司   ~DO4,  
cost 成本   Z UKf`m[  
cost accounting 成本會計   ~pa!w?/bQ  
cost of labour 勞工成本   ~/NKw:  
cost of production 生產成本   kdz=ltw  
cost of manufacture 製造成本   W{z.?$SH  
cost of sales 銷貨成本   $ ,I q;*7N  
cost price 成本價格   qQ\Y/ }F  
credit 貸方   r|4t aV&  
credit note 收款通知單   a{!QOX%K  
creditor 債權人   PFUO8>!pA\  
crossed check 橫線支票   ly% F."v  
current account 往來活期賬戶   >+. (r]  
current asset 流動資產   A5,t+8`aci  
current liability 流動負債   8x`.26p  
current profit and loss 本期損益   y"]n:M:(  
debit 借方   B1]bRxwn?  
debt 債務   Li*eGlId  
debtor 債務人   Y|8vO  
deed 契據   gTRF^knrY  
deferred assets 遞延資產   N@B9 @8h  
deferred liabilities 遞延負債   R.7:3h  
delivery 交貨   (F7(^.MG  
delivery expense 送貨費   y@CHR  
delivery order 出貨單   Y
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demand draft 即期匯票   XdH\OJ  
demand note 即期票據   |t$Ma'P  
demurrage charge 延期費   **69rN  
deposit 存款   NvM*h%ChM  
deposit slip 存款單   0$r^C6}f  
depreciation 折舊   kw 2T>  
direct cost 直接成本   cj11S>D  
direct labour 直接人工   a^,(v  
director 董事   `1:{0p2q  
discount 折扣   Em[DHfu1Q  
discount on purchase 進貨折扣   P`r55@af4  
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