[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。   }(J}f)  
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acceptance 承兌   KK /tu+"  
account 賬戶   2/\r)$ 2i  
accountant 會計員   o4F2%0gJ  
accounting 會計   &ZlVWK~v  
accounting system 會計制度   |}s*E_/[  
accounts payable 應付賬款   J u!]&
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accounts receivable 應收賬款   oi&VgnS k  
accumulated profits 累積利益   VGy<")8D/  
adjusting entry ?#123;整記錄   *k(XW_>  
adjustment ?#123;整   #C74z$  
administration expense 管理費用   %op**@4/t\  
advances 預付   }I+E\<  
advertising expense 廣告費   ;40/yl3r3[  
agency 代理   D[[|")Fn  
agent 代理人   H7&8\FNa  
agreement 契約   
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allotments 分配數   :1.L}4"gg  
allowance 津貼    ul6]!Iy  
amalgamation 合併   urs,34h  
amortization 攤銷   wY{-BuXv  
amortized cost 應攤成本   F3[T.sf  
annuities 年金   In"ZIKaC  
applied cost 已分配成本   i4Q@K,$  
applied expense 已分配費用   V5nwu#  
applied manufacturing expense 己分配製造費用   T"}5}6rSG  
apportioned charge 攤派費用   KI iO  
appreciation 漲價   a8e6H30Sm  
article of association 公司章程   ~]IOK$1F%  
assessment 課稅   (&Kk7<#`  
assets 資產   (?1y4M  
attorney fee 律師費   Drgv`z  
audit 審計   'A=^Se`=  
auditor 審計員   ,GhS[VJjR  
average 平均數   )5Q~I,dP  
average cost 平均成本   ojm @t  
bad debt 壞賬   Gi|w}j _  
balance 餘額   :S{BbQ){]  
balance sheet 資產負債表   2G& a{  
bank account 銀行賬戶   }<0BX\@I  
bank balance 銀行結存   D :4[~A  
bank charge 銀行手續費   T[w]o}>cW  
bank deposit 銀行存款   $D~0~gn~  
bank discount 銀行貼現   >W=,j)MA  
bank draft 銀行匯票   +/4 A  
bank loan 銀行借款   a{'vN93  
bank overdraft 銀行透支   u OmtyX  
bankers acceptance 銀行承兌   4$HhP,gL=  
bankruptcy 破產   +5g_KS  
bearer 持票人   @muRxi  
beneficiary 受益人   n:I,PS0H<  
bequest 遺產   \"w"$9o6  
bill 票據   Gt8M&S-;  
bill of exchange 匯票   >NGj =L<  
bill of lading 提單   RtkEGxw*^  
bills discounted 貼現票據   '2A)}
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bills payable 應付票據   ?um;s-x)  
bills receivable 應收票據   [r\Du|R-*  
board of directors 董事會   kf\PioD8  
bonds 債券   r Xt}6[S  
bonus 紅利   Hs;4lSyUO  
book value 賬面價值   :[.vM  
bookkeeper 簿記員   0mYXv4 <  
bookkeeping 簿記   M!siK2  
branch office general ledger 支店往來賬戶   L Tm2G4+]  
broker 經紀人   :;%2BSgFU  
brought down 接前   f <Zxz9  
brought forward 接上頁   /wGM#sFH
 
budget 預算   nK1Slg#U  
by-product 副產品   w8")w*9Lmg  
by-product sales 副產品銷售   XAD- 'i  
capital 股本   t4."/.=+  
capital income 資本收益   IkL #SgY  
capital outlay 資本支出   *?@?f&E/  
capital stock 股本   $8)+XmsCr  
capital stock certificate 股票   W 8<&gh +  
carried down 移後   gmUz9P(  
carried forward 移下頁   T= 80,  
cash 現金   X~bX5b[P  
cash account 現金賬戶   B- RjMxX4>  
cash in bank 存銀行現金   {LI=:xJJv  
cash on delivery 交貨收款   k&M;,e3v6  
cash on hand 庫存現金   }?$F}s-  
cash payment 現金支付   r5S[-`s;  
cash purchase 現購   '&P%C" 5  
cash sale 現沽   ?>9/#Nv  
cashier 出?#123;員   sU<Wnz\[  
cashiers check 本票   aL\PGdgO  
certificate of deposit 存款單折   &N$<e(K  
certificate of indebtedness 借據   ^x]r`b  
certified check 保付支票   i]c!~`  
certified public accountant 會計師   ~p6 V,Q  
charges 費用   1;bh^WMJ  
charge for remittances 匯水手續費   ;DQ ZT  
charter 營業執照   `{@8Vsmy:  
chartered accountant 會計師   7uqzm  
chattles 動產   O
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check 支票   Qab>|eSm  
che stub 支票存根   +uF>2b6'  
closed account 己結清賬戶   ,C\i^>=  
closing 結算   (!u~ CZ;  
closing entries 結賬紀錄   YR\faVk  
closing stock 期末存貨   3GYw+%Z]  
closing the book 結賬   dZl5Ic  
columnar journal 多欄日記賬   soB,j3#p'*  
combination 聯合   (Bb5?fw  
commission 佣金   EmWn%eMN  
commodity 商品   a@K%06A;'
 
common stock 普通股   JJ-( Sl  
company 公司   nt;m+by  
compensation 賠償   5:[0z5Hww  
compound interest 複利   3lL-)< 0A(  
consignee 承銷人   5+0gR &|j  
consignment 寄銷   ^]Y>[[  
consignor 寄銷人   R{`(c/%8  
consolidated balance sheet 合併資產負債表   *->W^1eGM  
consolidated profit and loss account 合併損益表   tPWLg),  
consolidation 合併   [T4J{y64Y  
construction cost 營建成本   'T;P;:!\  
construction revenue 營建收入   _IHV7*u{;  
contract 合同   IxN9&xa
  
control account 統制賬戶   XAKs0*J>  
copyright 版權   _#E 0g'3  
corporation 公司   :wyno#8`-
 
cost 成本   & bm 1Fz  
cost accounting 成本會計   #<"~~2?  
cost of labour 勞工成本   |fJ};RLI"  
cost of production 生產成本  
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cost of manufacture 製造成本   ' ,wFTV&  
cost of sales 銷貨成本   G^|:N[>B  
cost price 成本價格   !RS}NS  
credit 貸方   6dr%;Wp  
credit note 收款通知單   fCn^=8KOZ  
creditor 債權人   ;W )Y OT  
crossed check 橫線支票   np^N8$i:n  
current account 往來活期賬戶   QD&`^(X1p  
current asset 流動資產   J
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current liability 流動負債   =!A_^;NQf  
current profit and loss 本期損益   A1$T
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debit 借方   vkV0
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debt 債務   '?' l;#^i<  
debtor 債務人   :K,i\  
deed 契據   ;u ({\K
 
deferred assets 遞延資產   ,.8KN<A2]'  
deferred liabilities 遞延負債   dh iuI|?@  
delivery 交貨   oG?Xk%7&\  
delivery expense 送貨費   &vMb_;~B  
delivery order 出貨單   Y;M|D'y+  
demand draft 即期匯票   OX7M8cmc+  
demand note 即期票據   yjX9oxhtL  
demurrage charge 延期費   ZgcMv ,=  
deposit 存款   h 0Q5-EA  
deposit slip 存款單   {*" |#6-  
depreciation 折舊   Xza(k  
direct cost 直接成本   ifQ*,+@fxR  
direct labour 直接人工   kd(8
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director 董事   k@J&IJ  
discount 折扣   '3fu  
discount on purchase 進貨折扣   qS$Ox?Bw#u  
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