[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。   mT>56\63  
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acceptance 承兌   sn/^#Aa=N  
account 賬戶   -d6|D?}S  
accountant 會計員   *8fnxWR  
accounting 會計   Z= dEk`  
accounting system 會計制度   w:Tz&$&Y$  
accounts payable 應付賬款   ^$24231^  
accounts receivable 應收賬款   |SZRO,7x  
accumulated profits 累積利益   q/?#+d  
adjusting entry ?#123;整記錄   kp[+Iun?  
adjustment ?#123;整   I)]wi%  
administration expense 管理費用   S-npJh 6  
advances 預付   %s%v|HDs  
advertising expense 廣告費   \q(RqD  
agency 代理   WL7R.!P  
agent 代理人   %:N6#;l M  
agreement 契約   (
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allotments 分配數    .-'  
allowance 津貼   9PVM06   
amalgamation 合併   S>aN#  
amortization 攤銷   ,;'9PsIS^  
amortized cost 應攤成本   *]p]mzc  
annuities 年金   Y>{K2#k  
applied cost 已分配成本   h2zuPgz,  
applied expense 已分配費用   0~H (GG$VH  
applied manufacturing expense 己分配製造費用   =E8lpN'  
apportioned charge 攤派費用   "6lf~%R"  
appreciation 漲價   pV(b>
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article of association 公司章程   )
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assessment 課稅   (01M0b#  
assets 資產   [P]zdw w#  
attorney fee 律師費   f[HhLAVGK`  
audit 審計   !,+p
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auditor 審計員   -
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average 平均數   9Y- Sqk+  
average cost 平均成本   ZTW
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bad debt 壞賬   n@mW
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balance 餘額   5*{U!${a  
balance sheet 資產負債表   =4"D8UaHr  
bank account 銀行賬戶   t]#y} V  
bank balance 銀行結存   :t8(w>oW  
bank charge 銀行手續費   >;dMumX  
bank deposit 銀行存款   =2BGS\$#  
bank discount 銀行貼現   su
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bank draft 銀行匯票   GN /]^{D  
bank loan 銀行借款   ^1BQejD  
bank overdraft 銀行透支   # nwEF QA  
bankers acceptance 銀行承兌   .vj`[?T  
bankruptcy 破產   EkgS*q_  
bearer 持票人   Vz!W(+  
beneficiary 受益人   V{p*N*  
bequest 遺產   @Nn9-#iW  
bill 票據   7JD jJQy  
bill of exchange 匯票   ~EG`[cv  
bill of lading 提單   57Q^"sl  
bills discounted 貼現票據   9w^1/t&=04  
bills payable 應付票據   SEq_37  
bills receivable 應收票據   2K'3ry)[y  
board of directors 董事會   2i;G3"\  
bonds 債券   lOt3^`  
bonus 紅利   ~C6 d
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book value 賬面價值   5m!FtHvm1  
bookkeeper 簿記員   v}!eJze
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bookkeeping 簿記   5e~\o}
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branch office general ledger 支店往來賬戶   2--"@@  
broker 經紀人   r j#K5/df  
brought down 接前   %Wkvo-rOq  
brought forward 接上頁   w,cfSF;=tC  
budget 預算   0
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by-product 副產品   Q"n*`#Yt'  
by-product sales 副產品銷售   +VkhM;'"C  
capital 股本   s9>f5u?d
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capital income 資本收益   1T a48  
capital outlay 資本支出   7"Sw))H|  
capital stock 股本   uV!Ax*'  
capital stock certificate 股票   0tv"tA;  
carried down 移後   1P:r=Rt/  
carried forward 移下頁   ml<X92Y  
cash 現金   3zo]*6p0  
cash account 現金賬戶   ?F1NZA[%t  
cash in bank 存銀行現金   k3h
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cash on delivery 交貨收款   Mo\LFxx>4{  
cash on hand 庫存現金   _]a8lr+_-  
cash payment 現金支付   IugYlt  
cash purchase 現購   o?$kcI4  
cash sale 現沽   Veo:G{  
cashier 出?#123;員   N=^{FZ  
cashiers check 本票   Y u\
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certificate of deposit 存款單折   HgPRz C  
certificate of indebtedness 借據  
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certified check 保付支票   ! /;@kXN
 
certified public accountant 會計師   {"$ Q'T  
charges 費用   :Fz;nG-G  
charge for remittances 匯水手續費   rxH*h`Xx@  
charter 營業執照   d0$dQg  
chartered accountant 會計師   ,_@C(O  
chattles 動產   p?(w!O  
check 支票   7OY<*ny  
che stub 支票存根   >Pne@w!*  
closed account 己結清賬戶   7Gb1[3  
closing 結算   AoB~ZWq   
closing entries 結賬紀錄    $0>>Z  
closing stock 期末存貨   4+%;eY.A  
closing the book 結賬   'zCJ
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columnar journal 多欄日記賬   q}gj.@Q"  
combination 聯合   d#
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commission 佣金   PhF.\Wb  
commodity 商品   Ylbh_ d~BU  
common stock 普通股   V\Oe]w  
company 公司   ~>u]ow=  
compensation 賠償   V^fSrW]  
compound interest 複利   8:^`rw4a0  
consignee 承銷人   QWVH4rg  
consignment 寄銷   &Fo)ea  
consignor 寄銷人   #v!(uuq,  
consolidated balance sheet 合併資產負債表   *#+e_)d  
consolidated profit and loss account 合併損益表   qj*IKS  
consolidation 合併   [=M0%"  
construction cost 營建成本   fDyFkhc  
construction revenue 營建收入   EQZu-S`kv  
contract 合同   G{$(t\>8  
control account 統制賬戶   EWuuNf  
copyright 版權   ]"bkB+I  
corporation 公司   ]-h$CJSY  
cost 成本   _=W ^#z  
cost accounting 成本會計   YT7,=k _  
cost of labour 勞工成本   UB[tYZ  
cost of production 生產成本   3 $7TeqfAC  
cost of manufacture 製造成本   o=i)s2  
cost of sales 銷貨成本   3C'`c=  
cost price 成本價格   p;Ezmz  
credit 貸方   <SM{yMz  
credit note 收款通知單   &atT7m  
creditor 債權人   XVwaX2=L  
crossed check 橫線支票   #hL<9j  
current account 往來活期賬戶  
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current asset 流動資產   V_Z~$  
current liability 流動負債   #N%ATV  
current profit and loss 本期損益   ;\(Wz5Ok&J  
debit 借方   0CXh|AU  
debt 債務   tI50z khaB  
debtor 債務人   bz!9\D|h  
deed 契據   Co6ghH7T  
deferred assets 遞延資產   Z}bUvr XP  
deferred liabilities 遞延負債   9y=$|"<(  
delivery 交貨   Mazjn?f  
delivery expense 送貨費   { ?p55o  
delivery order 出貨單   BM bT:)%  
demand draft 即期匯票   mq~rD)T  
demand note 即期票據   `P1jg$(eA  
demurrage charge 延期費   }'HJVB_  
deposit 存款   N<wy"N{iS  
deposit slip 存款單   &sbA:xZBA  
depreciation 折舊   ~doOt  
direct cost 直接成本   ;{b 1'  
direct labour 直接人工   GRpS^%8i@  
director 董事   B ;Zsp  
discount 折扣   O+Z[bis`  
discount on purchase 進貨折扣   ',-4o-  
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