[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。   + 6}FUi!"e  
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acceptance 承兌   /evh.S  
account 賬戶   .II'W3Fr  
accountant 會計員   "fmJ;W;#1  
accounting 會計   lc/2!:g  
accounting system 會計制度   JEAqSZak#  
accounts payable 應付賬款  
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accounts receivable 應收賬款   ?pVODnP k  
accumulated profits 累積利益   !}vz_6)  
adjusting entry ?#123;整記錄   ,Wdyg8&.  
adjustment ?#123;整   T*H4kM  
administration expense 管理費用   EM([N*8o  
advances 預付   :{Y,Nsa  
advertising expense 廣告費   V8N<%/A=  
agency 代理   Bzg
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agent 代理人   8p!PR^OM@  
agreement 契約   +6TKk~0e^  
allotments 分配數   Nd( $s[  
allowance 津貼   W*_ifZ0s.  
amalgamation 合併   z24-hC  
amortization 攤銷  
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amortized cost 應攤成本   Zwq_&cJK  
annuities 年金   [PU.lRq  
applied cost 已分配成本   6Es-{u(,  
applied expense 已分配費用   4e5Ka{# <  
applied manufacturing expense 己分配製造費用   L'Wcb = ;  
apportioned charge 攤派費用   eH6#'M4+\  
appreciation 漲價   2R1W[,Ga!  
article of association 公司章程   ",K6zALJ  
assessment 課稅   czT$mKj3  
assets 資產   0_j!t  
attorney fee 律師費   sDwSEg>#B  
audit 審計   '7xY,IY  
auditor 審計員   PVvG  
average 平均數   $QY(7Z"  
average cost 平均成本   }2{%V^D)r  
bad debt 壞賬   {X< tUco  
balance 餘額   AFY;;_Xks  
balance sheet 資產負債表   ?=fJ u\;  
bank account 銀行賬戶   O!|:
ZMjF  
bank balance 銀行結存   Ig=4Z*au!g  
bank charge 銀行手續費   6x.#K9@q4  
bank deposit 銀行存款   #q=?Zu^Da  
bank discount 銀行貼現   3 =S.-  
bank draft 銀行匯票   0phGn+"R  
bank loan 銀行借款   sF}E=lY  
bank overdraft 銀行透支   N2~Nc"L  
bankers acceptance 銀行承兌   ABx0IdOcI  
bankruptcy 破產   @F=4B0=  
bearer 持票人   Kj}}O2  
beneficiary 受益人   dM$]OAT  
bequest 遺產  
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bill 票據   9BF#R<}h  
bill of exchange 匯票   ]pFYAe ?  
bill of lading 提單   \BS^="AcpP  
bills discounted 貼現票據   '|6j1i0x  
bills payable 應付票據   {=&pnu\  
bills receivable 應收票據   H7R1GaJ  
board of directors 董事會   0z%]HlPg  
bonds 債券   Qg4qjX](?  
bonus 紅利   iHR?]]RF  
book value 賬面價值   Iunt!L  
bookkeeper 簿記員   "Z,'NL>&  
bookkeeping 簿記   > ^D10Nf*  
branch office general ledger 支店往來賬戶   z5Po,@W  
broker 經紀人   2"2b\b}my  
brought down 接前   ;Cv x48  
brought forward 接上頁   I|08[ mO  
budget 預算   7Xw#  
by-product 副產品   \N!k)6\  
by-product sales 副產品銷售   fv}h;?C  
capital 股本   (B[0BjU  
capital income 資本收益   OI1&Z4Lx  
capital outlay 資本支出   (LGx;9S?  
capital stock 股本   5z=;q!3  
capital stock certificate 股票   !K3 #4   
carried down 移後   $Y>LUZ)b&8  
carried forward 移下頁   ;K`qSX;;c(  
cash 現金   _,~/KJp  
cash account 現金賬戶   U@i+XZc"S  
cash in bank 存銀行現金   <@JK;qm>S  
cash on delivery 交貨收款   T?Hs_u{  
cash on hand 庫存現金   nIdvff  
cash payment 現金支付   F2lTDuk>C  
cash purchase 現購   R5|c4v{B  
cash sale 現沽   Dy5'm?  
cashier 出?#123;員   z$S)|6Q  
cashiers check 本票   Un7jzAvQ  
certificate of deposit 存款單折   N^:)U"9*e  
certificate of indebtedness 借據   ~6E `6;`  
certified check 保付支票   `@-H ;  
certified public accountant 會計師   mpN|U(n  
charges 費用   ]iYjS  
charge for remittances 匯水手續費   h=?#D0  
charter 營業執照   -Y;(yTtz  
chartered accountant 會計師   s [@II]  
chattles 動產   ^!?W!k!:V  
check 支票   b,~6cDU  
che stub 支票存根   O cd ^{u  
closed account 己結清賬戶   3/oVl
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closing 結算   OZDnU6  
closing entries 結賬紀錄   ':6`M  
closing stock 期末存貨   ?%#3p[  
closing the book 結賬   D&:,,Dp  
columnar journal 多欄日記賬   {rf.sN~M  
combination 聯合   9qIjs$g  
commission 佣金   |3QKxS0  
commodity 商品   eG=Hyc  
common stock 普通股   w%KU@$  
company 公司   Z;-=x p
 
compensation 賠償   8<{)|GoqB  
compound interest 複利   ~*ST fyFw  
consignee 承銷人   2E;UHR  
consignment 寄銷   7c5+8k3  
consignor 寄銷人   Fzt{^%\`  
consolidated balance sheet 合併資產負債表   MB%yC]w8  
consolidated profit and loss account 合併損益表   #px74EeI\  
consolidation 合併   Wz;7 |UC  
construction cost 營建成本   NirG99kyo  
construction revenue 營建收入   2mRm.e9?  
contract 合同   1-.6psE  
control account 統制賬戶   7vF+Di(B  
copyright 版權   U\s.fIr  
corporation 公司   a=]tqV_  
cost 成本   E g$ I  
cost accounting 成本會計   MZZEqsD5[  
cost of labour 勞工成本   W+k SL{0  
cost of production 生產成本   p.~hZ+ x_  
cost of manufacture 製造成本   bwG$\Oe6  
cost of sales 銷貨成本   J!YB_6b  
cost price 成本價格   /m"O.17N  
credit 貸方   6QO[!^lY  
credit note 收款通知單   /g(WCKva  
creditor 債權人   avxr|uk  
crossed check 橫線支票   R6eKI,y\"  
current account 往來活期賬戶   # 3UrGom  
current asset 流動資產   r om`%qp^  
current liability 流動負債   Ymt.> 8L  
current profit and loss 本期損益   }M7{~ov#s  
debit 借方   @
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debt 債務   .FYxVF.  
debtor 債務人   @ LPs.e  
deed 契據   rr~O6Db  
deferred assets 遞延資產   C&wp*  
deferred liabilities 遞延負債   n- P<y  
delivery 交貨   C%&A9(jG  
delivery expense 送貨費   57@6O-t-  
delivery order 出貨單   r9sq3z|%  
demand draft 即期匯票   qca,a3k  
demand note 即期票據   )d(F]uV:y  
demurrage charge 延期費   2PZ#w(An&  
deposit 存款   %JoHc?  
deposit slip 存款單   ~/C9VR&  
depreciation 折舊   ^1`Mz<  
direct cost 直接成本   _Fe%Ek1Yy  
direct labour 直接人工   %'o'Kh''=  
director 董事   &"lSq 2  
discount 折扣   9 n0?0mk  
discount on purchase 進貨折扣   Y.yi
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