[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。   m?Dk(DJ  
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acceptance 承兌   dZjh@yGP.  
account 賬戶   sh8(+hg  
accountant 會計員   qt#4i.Iu+  
accounting 會計   2HJG p+H  
accounting system 會計制度   Jl^THoEL  
accounts payable 應付賬款   u:O6MO9^  
accounts receivable 應收賬款   {Ng HH]]O  
accumulated profits 累積利益   .(8eWc YK  
adjusting entry ?#123;整記錄   G@]|/kN1y  
adjustment ?#123;整   >dqeGM7Np>  
administration expense 管理費用   Y@M l}43  
advances 預付   h2Jdcr#@FF  
advertising expense 廣告費   [=I==?2`X  
agency 代理   'QEQyJ0EB  
agent 代理人   &>o?0A6  
agreement 契約   DM@&=c  
allotments 分配數   t>>\U X  
allowance 津貼   H!ISQ8{V  
amalgamation 合併   }x}JzA+2  
amortization 攤銷   /w*;|4~Bf  
amortized cost 應攤成本   ) "Toh=x]  
annuities 年金   f:K`MW  
applied cost 已分配成本   H)&pay  
applied expense 已分配費用   n`)wD~mk  
applied manufacturing expense 己分配製造費用   N?;5%pG <  
apportioned charge 攤派費用   * E3 c--  
appreciation 漲價   o+Kh2;$)  
article of association 公司章程   j{a3AEmps  
assessment 課稅   Z ]WA-Q6n  
assets 資產   k@= LR  
attorney fee 律師費   0^{?kg2o_  
audit 審計   4$!iw3N(  
auditor 審計員   ZIrJ"*QO=  
average 平均數   tqo!WuZAj  
average cost 平均成本   V2?&3Z)W  
bad debt 壞賬   y:+s*x6Vg  
balance 餘額   ~.wDb,*  
balance sheet 資產負債表   RDu'N  
bank account 銀行賬戶   [,fdNxc8  
bank balance 銀行結存   S4Vv _k-&  
bank charge 銀行手續費   #%i-{t+_>  
bank deposit 銀行存款   r'ydjy  
bank discount 銀行貼現   \LS+.bp%  
bank draft 銀行匯票   S*1Km&  
bank loan 銀行借款   p@7[w@B\c  
bank overdraft 銀行透支   +tXOP|X  
bankers acceptance 銀行承兌   gZr/Dfy  
bankruptcy 破產   Soa5TM  
bearer 持票人   h8!;RN[  
beneficiary 受益人   j\SW~}d9  
bequest 遺產   nC5  
bill 票據   ;|LS$O1c  
bill of exchange 匯票   \o j#*aL^  
bill of lading 提單   }3Y3f).ZW  
bills discounted 貼現票據   Vhs:X~=qL  
bills payable 應付票據   =Gq 'sy:h  
bills receivable 應收票據   AQ 5CrYb  
board of directors 董事會   <IBz
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bonds 債券   Y Hv85y  
bonus 紅利   y[l19eU  
book value 賬面價值    ,JcQp=g  
bookkeeper 簿記員   #?z1cgCg  
bookkeeping 簿記   ^vJPeoW  
branch office general ledger 支店往來賬戶   SdfrLdi}Y  
broker 經紀人   ^Q?I8,4}  
brought down 接前   zAxwM-`  
brought forward 接上頁   _;BN;].  
budget 預算   tU%-t lU9?  
by-product 副產品   \8!&XcA  
by-product sales 副產品銷售   ZC1U  
capital 股本   Tdr^~dcQ  
capital income 資本收益   $W8  
capital outlay 資本支出   M#qZ0JT4  
capital stock 股本   -hP@L ++D  
capital stock certificate 股票    F%6`D  
carried down 移後   X~Li`  
carried forward 移下頁   96Tc:#9i  
cash 現金   URW'*\Xjb  
cash account 現金賬戶   R?Q@)POW  
cash in bank 存銀行現金   &0 VM <  
cash on delivery 交貨收款   wo[W1?|s  
cash on hand 庫存現金   yoj 5XBM  
cash payment 現金支付   `C`_2y8  
cash purchase 現購   m//(1hWv7  
cash sale 現沽   E$FXs~a  
cashier 出?#123;員   eP3)
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cashiers check 本票   v5t`?+e  
certificate of deposit 存款單折   [PrR30:  
certificate of indebtedness 借據   x c-= ;|s  
certified check 保付支票   O329Bkg  
certified public accountant 會計師   (0q dU;  
charges 費用   'B"kUh%3$5  
charge for remittances 匯水手續費   I@ch 5vl4  
charter 營業執照   >:s.`jV<  
chartered accountant 會計師   fwIZr~l  
chattles 動產   M)#R_(Q5{  
check 支票   AO'B p5:Q  
che stub 支票存根   HFx8v!^5N  
closed account 己結清賬戶   XQk9 U  
closing 結算   &,fBg6A%  
closing entries 結賬紀錄   #cQ[ vE)y  
closing stock 期末存貨   Lvc*L6  
closing the book 結賬   }d)>pH  
columnar journal 多欄日記賬   cJm!3X  
combination 聯合   Ah &D5,3  
commission 佣金   =? xA*_^  
commodity 商品   H#G~b""mY  
common stock 普通股   y-"*[5{W  
company 公司   U$pHfNTH  
compensation 賠償   Vd|5JA}<"  
compound interest 複利   5Lt&P 5BY  
consignee 承銷人   ''wWw(2O  
consignment 寄銷   -Tk~c1I#`  
consignor 寄銷人   a7q-*%+d5  
consolidated balance sheet 合併資產負債表   JPiC/  
consolidated profit and loss account 合併損益表   7BF't!-2F  
consolidation 合併   `2 NL'O:  
construction cost 營建成本   ~?6V-m{>#  
construction revenue 營建收入   -b(:kAwStk  
contract 合同   gW6lMyiLb  
control account 統制賬戶   ag?@5q3J}  
copyright 版權   Eln"RKCt}9  
corporation 公司   tGd9Cs9D<  
cost 成本   1(!QutEb  
cost accounting 成本會計   ~/\;7E{8!  
cost of labour 勞工成本   s+^o[R T3  
cost of production 生產成本   }<&g1x'pa  
cost of manufacture 製造成本   %I%F !M  
cost of sales 銷貨成本   ,+*8@>c  
cost price 成本價格   o&?Tz*"l  
credit 貸方   bK("8T\?  
credit note 收款通知單   ?i(Tc
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creditor 債權人   t3Q;1#Zf  
crossed check 橫線支票   "~7| !9<  
current account 往來活期賬戶   Z[AJat@H  
current asset 流動資產   ?YgK]IxD  
current liability 流動負債   _:M6~XHo  
current profit and loss 本期損益   KE16BjX@  
debit 借方   Sd^e!?bp  
debt 債務   QhZ!A?':U  
debtor 債務人   _
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deed 契據   N(}7
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deferred assets 遞延資產   P}&7G-  
deferred liabilities 遞延負債   YT,1E>rd  
delivery 交貨   !U,qr0h  
delivery expense 送貨費   5]p>&|Ud  
delivery order 出貨單   @OFl^
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demand draft 即期匯票   9T|7edl  
demand note 即期票據   /n?5J`6  
demurrage charge 延期費    mbd
  
deposit 存款   \(Zdd \,  
deposit slip 存款單   Y: KB"H  
depreciation 折舊   .(CzsupY_q  
direct cost 直接成本   %MbjKw  
direct labour 直接人工   MJV&%E6{:{  
director 董事   ui G7  
discount 折扣   D}cq_|mmn[  
discount on purchase 進貨折扣   #&r^~>,#L-  
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