[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。   ]r|.\}2Y7  
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acceptance 承兌   d=lZhqY  
account 賬戶   Z;WqKIM#  
accountant 會計員   V+Cb.$@  
accounting 會計   A4(^I u  
accounting system 會計制度   4XX21<yn  
accounts payable 應付賬款   4~Lw:o1a  
accounts receivable 應收賬款   v oC< /}E  
accumulated profits 累積利益   :*}tkr4&eh  
adjusting entry ?#123;整記錄   F!zZIaB]  
adjustment ?#123;整   6"ZQN)7  
administration expense 管理費用   YdC:P# Nf  
advances 預付   v,g,c`BjK  
advertising expense 廣告費    $JX_e  
agency 代理    0Apvuf1  
agent 代理人   (_<ruwV]`  
agreement 契約   I>9rfm
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allotments 分配數   1AoBsEnd  
allowance 津貼   )o9CFhFB  
amalgamation 合併   ~jF5%Gu  
amortization 攤銷   ^0X86  
amortized cost 應攤成本   S&
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annuities 年金   _|*3uGo:  
applied cost 已分配成本   (qohb0  
applied expense 已分配費用   "#[Y[t\Ia  
applied manufacturing expense 己分配製造費用   5%tIAbGW  
apportioned charge 攤派費用   KwpNS(]I  
appreciation 漲價   I"<~!krt%  
article of association 公司章程   i3(bg,  
assessment 課稅   /V&$SRdL*  
assets 資產   vcV=9q8P1  
attorney fee 律師費   1*>a  
audit 審計   ;y"E}h  
auditor 審計員   o^DiIoor  
average 平均數   9RR1$( f  
average cost 平均成本   eZP"M6  
bad debt 壞賬   QM;L>e-ZY  
balance 餘額   vQBfT% &Q-  
balance sheet 資產負債表   /l: 3*u  
bank account 銀行賬戶   siyJjE)}w  
bank balance 銀行結存   \Sm.]=br  
bank charge 銀行手續費   3+n&Ya1  
bank deposit 銀行存款   n"_EDb  
bank discount 銀行貼現   W P.6ea7k  
bank draft 銀行匯票   '%K,A-7W  
bank loan 銀行借款   }>)"!p;t_  
bank overdraft 銀行透支   ;O{AYF?,N  
bankers acceptance 銀行承兌   q;B-np?U  
bankruptcy 破產   gDAA>U3|$  
bearer 持票人   <M+ZlF-`  
beneficiary 受益人   -Frx{3  
bequest 遺產   9"MC<  
bill 票據   x#Hq74H,  
bill of exchange 匯票   T(3"bS.,  
bill of lading 提單   ! daXF&q  
bills discounted 貼現票據   7%)4cHZ^$?  
bills payable 應付票據   ]^aece t  
bills receivable 應收票據   vK2L"e  
board of directors 董事會   UyK|KL  
bonds 債券    D&N5)   
bonus 紅利   (h`||48d  
book value 賬面價值   s "*Cb*  
bookkeeper 簿記員   {f3T !e{  
bookkeeping 簿記   jF-z?  
branch office general ledger 支店往來賬戶   2/>AmVM  
broker 經紀人   SjG=H
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brought down 接前   4[+n;OI  
brought forward 接上頁   m=j7 vb  
budget 預算   =b !f  
by-product 副產品   M^+~r,D1u  
by-product sales 副產品銷售   &t%ICz&3  
capital 股本   PTL52+
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capital income 資本收益   Eiz\Nb  
capital outlay 資本支出   SDdK5@1O4o  
capital stock 股本   ~?[@
KK  
capital stock certificate 股票   \{NeDv{A  
carried down 移後   {-<h5_h@  
carried forward 移下頁   7nIg3s%  
cash 現金   dsJ}C|N  
cash account 現金賬戶   #i:p,5~")  
cash in bank 存銀行現金   QD /| zi  
cash on delivery 交貨收款   ("H:T?4Qs  
cash on hand 庫存現金   mn 8A%6W  
cash payment 現金支付   3(vI{[yhT  
cash purchase 現購   =X-$kk  
cash sale 現沽   Zf(ucAhL  
cashier 出?#123;員   %2/WyD$U  
cashiers check 本票   4S03W
 
certificate of deposit 存款單折   #4d0/28b  
certificate of indebtedness 借據   (Dc dR:/=  
certified check 保付支票   .hT^7|Jz[  
certified public accountant 會計師   TKj9
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charges 費用   zPhNV8k-  
charge for remittances 匯水手續費   80:na7$)#  
charter 營業執照   SU H^]4>  
chartered accountant 會計師   8!:4m"Y   
chattles 動產   YZ/mTQn_D  
check 支票   rQ~%SUM7  
che stub 支票存根   tEf-BV;\y  
closed account 己結清賬戶   CIYD'zR[ 2  
closing 結算   - FE5sW  
closing entries 結賬紀錄   &/a/V  
closing stock 期末存貨   Dr`A4LnqY  
closing the book 結賬   :/ "qNPJ  
columnar journal 多欄日記賬   lc[\S4  
combination 聯合   '4N[bRCn  
commission 佣金   i,b>&V/Y$  
commodity 商品   (8H "'  
common stock 普通股   nFxogCn
 
company 公司   *B@<{x r  
compensation 賠償   kk^KaD4dA  
compound interest 複利   B4U+q|OD#  
consignee 承銷人   H( cY=d,  
consignment 寄銷   UW)k]@ L  
consignor 寄銷人   gzl_ "j  
consolidated balance sheet 合併資產負債表   `q4\w[0+p  
consolidated profit and loss account 合併損益表   ,4EE9 ?J  
consolidation 合併   W;Fcp  
construction cost 營建成本   RHE< QG  
construction revenue 營建收入   U'Vz   
contract 合同   ?vM{9!M  
control account 統制賬戶   ,X9Y/S l  
copyright 版權   -C.eXR{s  
corporation 公司   l_QpPo!a  
cost 成本   FnL~8otPF'  
cost accounting 成本會計   mezP"N=L~  
cost of labour 勞工成本   vgsu~(L;  
cost of production 生產成本   oh,
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cost of manufacture 製造成本   //|9J(B]  
cost of sales 銷貨成本   'B6D&xn'%&  
cost price 成本價格   wK|&[ms  
credit 貸方   "64pVaT4  
credit note 收款通知單   @I_A(cr  
creditor 債權人   3}Uae#oy  
crossed check 橫線支票   4sROMk=l
  
current account 往來活期賬戶   /5zzzaj{  
current asset 流動資產   rK)%n!Z  
current liability 流動負債   &bA;>Lu#|o  
current profit and loss 本期損益   YwHnDV
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debit 借方   vmW4a3  
debt 債務   $6ITa}o  
debtor 債務人   Ml0d^l}'  
deed 契據   JWH}0+1*  
deferred assets 遞延資產   =cqaA^HQL  
deferred liabilities 遞延負債   saYn\o"m  
delivery 交貨   TC J\@|yw  
delivery expense 送貨費    Q_M2!qj  
delivery order 出貨單   )3z.{.F  
demand draft 即期匯票   /T*{Mo{B  
demand note 即期票據   ;jI\MZ~l\  
demurrage charge 延期費   5.5dB2w  
deposit 存款   zg|yW6l)9  
deposit slip 存款單   4}#*M2wb  
depreciation 折舊   M!mTNIj8~  
direct cost 直接成本   0H;dA1
  
direct labour 直接人工   1AA(qE  
director 董事   ~hP[[?  
discount 折扣   !)_5z<   
discount on purchase 進貨折扣   9lOUE  
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