[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。   uNG?`>4>  
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acceptance 承兌   y w>T1  
account 賬戶   @M]7',2"  
accountant 會計員   or..e  
accounting 會計   3bPF+(`J  
accounting system 會計制度   U#1,]a\  
accounts payable 應付賬款   9|RR;k[  
accounts receivable 應收賬款   pTk1iGfB  
accumulated profits 累積利益   pm }!?TL  
adjusting entry ?#123;整記錄   tO]` I-  
adjustment ?#123;整   Ee-yP[2 *  
administration expense 管理費用   l*z.20^P  
advances 預付   >s+*D=k  
advertising expense 廣告費   ({#M*=&"  
agency 代理   A?/(W_Gt^M  
agent 代理人   "Rv],O"  
agreement 契約   L/n?1'he  
allotments 分配數   x"Q
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allowance 津貼   nnPY8pdjSD  
amalgamation 合併   U#U nM,3%  
amortization 攤銷   U
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amortized cost 應攤成本   J)leRR&  
annuities 年金   fG*366W  
applied cost 已分配成本   "iY=1F"\R  
applied expense 已分配費用   @>sZ'M2mq  
applied manufacturing expense 己分配製造費用   o7;#B)jWS  
apportioned charge 攤派費用   (5(TbyWwD  
appreciation 漲價   sHQ82uX  
article of association 公司章程   0xQ="aXE  
assessment 課稅   d~U}IMj  
assets 資產   8Cw+<A*  
attorney fee 律師費   H~Fb=.h]U  
audit 審計   6@[7  
auditor 審計員   EFNi# D8s  
average 平均數   ]1(G:h\  
average cost 平均成本   QZs ]'*=#  
bad debt 壞賬   >M eM  
balance 餘額   #[C=LGi  
balance sheet 資產負債表   QFtf.")[.  
bank account 銀行賬戶   ^<VJ8jk<  
bank balance 銀行結存   da
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bank charge 銀行手續費   Lradyo44u\  
bank deposit 銀行存款    nW*D  
bank discount 銀行貼現   "bC1dl<  
bank draft 銀行匯票   ,=@%XMS  
bank loan 銀行借款   FELDz7DYya  
bank overdraft 銀行透支   .!pr0/9B  
bankers acceptance 銀行承兌   $|V@3`0  
bankruptcy 破產   m=hUHA,p4  
bearer 持票人   ^Voi4;  
beneficiary 受益人   P@wuk1  
bequest 遺產   %P2l@}?a  
bill 票據   $)O=3dNbo  
bill of exchange 匯票   p2/Pj)2  
bill of lading 提單   Y3QrD&V  
bills discounted 貼現票據   Z/f%$~Ch  
bills payable 應付票據   EDf"1b{PX  
bills receivable 應收票據   L H8iHB  
board of directors 董事會   RMvq\J}w!  
bonds 債券   Gjh8>(  
bonus 紅利   :K)7_]y  
book value 賬面價值   k:qS'  
bookkeeper 簿記員   Fb0r(vQ^  
bookkeeping 簿記   zY=eeG+4s  
branch office general ledger 支店往來賬戶   bk}'wcX<+]  
broker 經紀人   C3"5XR_Ov  
brought down 接前   ;qN;oSK  
brought forward 接上頁   +338z<'Z!  
budget 預算   ._i|+[  
by-product 副產品   O ;dtz\  
by-product sales 副產品銷售   P< 5v\\  
capital 股本   FP_q?=~rFs  
capital income 資本收益   #@3&1}J/  
capital outlay 資本支出   :+qd>;yf#  
capital stock 股本   Sr#\5UDS  
capital stock certificate 股票   ~Bi>T15e  
carried down 移後   \Qvo L  
carried forward 移下頁   e>] gCa  
cash 現金   o#~Lb9`@U  
cash account 現金賬戶   }83a^E9L  
cash in bank 存銀行現金   Nr,Qu8  
cash on delivery 交貨收款   x,% %^(  
cash on hand 庫存現金   EQTJ=\WFF  
cash payment 現金支付   Z)^1~
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cash purchase 現購   y<5RV>"Vg  
cash sale 現沽   :2zga=)g  
cashier 出?#123;員   5w+KIHhN|  
cashiers check 本票   x=M%QFe  
certificate of deposit 存款單折   ouE/\4'NB  
certificate of indebtedness 借據   uSgR|b;R]  
certified check 保付支票   VchI0KL?  
certified public accountant 會計師   ki6Lt  
charges 費用   6Lc{SR  
charge for remittances 匯水手續費   R0g^0K.  
charter 營業執照   v6C$Y+5~  
chartered accountant 會計師   B{ Ab#  
chattles 動產   5(=5GkE)>  
check 支票   omM OA  
che stub 支票存根   2rV]n  
closed account 己結清賬戶   q S qS@+p  
closing 結算   2z9s$tp  
closing entries 結賬紀錄   hGy[L3{  
closing stock 期末存貨   C<Z{G%Qm  
closing the book 結賬   :o 8XG  
columnar journal 多欄日記賬   xwF mY'o  
combination 聯合   ({OQ JBC  
commission 佣金   @9tzk [  
commodity 商品   D"V(A\sZ  
common stock 普通股   hm*cGYV/  
company 公司   `y|_hb  
compensation 賠償   V1&qgAy~  
compound interest 複利   _70Z1_;  
consignee 承銷人   {vq| 0t\-  
consignment 寄銷   * '_(.
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consignor 寄銷人   \$4 [qG=  
consolidated balance sheet 合併資產負債表   Qhq' %LR  
consolidated profit and loss account 合併損益表   M$ 48}q+  
consolidation 合併   ?g9:xgkF ^  
construction cost 營建成本   @ry/zG#  
construction revenue 營建收入   jF}-dfe  
contract 合同   Q+oV? S3{  
control account 統制賬戶   M#_|WL~  
copyright 版權   6_s(Kx>j  
corporation 公司   ;1HzY\d%<  
cost 成本   .* )e24`  
cost accounting 成本會計   n
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cost of labour 勞工成本   ", p5}}/  
cost of production 生產成本   {Q}F.0Q  
cost of manufacture 製造成本    W,|+Dl  
cost of sales 銷貨成本   A;<w
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cost price 成本價格   `a%MD>R_Lg  
credit 貸方   _i_P@I<M|~  
credit note 收款通知單   p$t
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creditor 債權人   $nb.[si\  
crossed check 橫線支票   Xhq7)/jp  
current account 往來活期賬戶   VV{>Kq+&,v  
current asset 流動資產   a%A!DzS  
current liability 流動負債   8t3m$<7  
current profit and loss 本期損益   P)kJ[Zv>f  
debit 借方   Sbl=U  
debt 債務   =?c""~7  
debtor 債務人   V)5K/U{  
deed 契據   |r*)U(c`  
deferred assets 遞延資產   QgI[# d{  
deferred liabilities 遞延負債   xeL"FzF:V  
delivery 交貨   kU+|QBA@  
delivery expense 送貨費   /)T~ (o|i  
delivery order 出貨單    vTgx7gP  
demand draft 即期匯票   p#CjkL  
demand note 即期票據   P}]o$nWT  
demurrage charge 延期費   c"v75lW-J  
deposit 存款   5f{P% x(  
deposit slip 存款單   .L+XV y  
depreciation 折舊   cT(6>@9@  
direct cost 直接成本   c:.~%AJx  
direct labour 直接人工   Kxch.$hc,  
director 董事   #1/~eIEY  
discount 折扣   {"+M%%`*#  
discount on purchase 進貨折扣   \"1>NJn&k)  
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