[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。   Bv-|#sdxm  
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acceptance 承兌   I)7STzlMj.  
account 賬戶   {jdtNtw  
accountant 會計員   khFr%u ?S  
accounting 會計   pUbf]3 t  
accounting system 會計制度   N,kPR  
accounts payable 應付賬款   *iLlBE  
accounts receivable 應收賬款   \tR](, /  
accumulated profits 累積利益   ) 0NKL:u  
adjusting entry ?#123;整記錄   })#VO-J  
adjustment ?#123;整   2IMU &  
administration expense 管理費用   7\(m n$  
advances 預付   $~)BO_;o  
advertising expense 廣告費   1M@OBfB8  
agency 代理   S7oPdzcU-  
agent 代理人   P;~`%,+S  
agreement 契約   YkWv*l  
allotments 分配數   .M(')$\U  
allowance 津貼   @nWhUH%  
amalgamation 合併   @6["A'h  
amortization 攤銷    9t$#!2z  
amortized cost 應攤成本   q|7i6jq\*R  
annuities 年金   wPr9N}rf  
applied cost 已分配成本   r_
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applied expense 已分配費用   |h^[/  
applied manufacturing expense 己分配製造費用   GK6/S_l%D+  
apportioned charge 攤派費用   0FN;^hP5|  
appreciation 漲價   \NZ(Xk  
article of association 公司章程   h D5NX  
assessment 課稅   QK~44;LVIJ  
assets 資產   S7!+8$2mc_  
attorney fee 律師費   ov3 FKMG?  
audit 審計   yP<ngi^s=  
auditor 審計員   ]S  
average 平均數   ) |t;nK,  
average cost 平均成本   DUrfC[jpv  
bad debt 壞賬   \p4>onGI  
balance 餘額   IL0e:-@!0  
balance sheet 資產負債表   4*0C_F@RX  
bank account 銀行賬戶   8'sT zB]  
bank balance 銀行結存   T6ihEb$C  
bank charge 銀行手續費   8n&Gn%DvX  
bank deposit 銀行存款   C4[)yJ  
bank discount 銀行貼現   gDN7ly]6M  
bank draft 銀行匯票   k2 _i;v  
bank loan 銀行借款  
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bank overdraft 銀行透支   *VX"_C0Jy=  
bankers acceptance 銀行承兌   gPE`mE  
bankruptcy 破產   %[cZ,F=  
bearer 持票人   &u`]Zn  
beneficiary 受益人   #Vy8<Vy&w  
bequest 遺產   %~e+H|  
bill 票據   /nq\
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bill of exchange 匯票   @> |3d  
bill of lading 提單   :~^_*:  
bills discounted 貼現票據   !-veL1r  
bills payable 應付票據   s'4O]k`  
bills receivable 應收票據   C^IPddw>  
board of directors 董事會   Iwx~kvz\_(  
bonds 債券   WqO4_;X6/  
bonus 紅利   11^.oa+`  
book value 賬面價值   #lfW0?Y'  
bookkeeper 簿記員   ROhhd.  
bookkeeping 簿記   {{r.?m#{  
branch office general ledger 支店往來賬戶   A+=K <e  
broker 經紀人   En9>onJ  
brought down 接前   XN^l*Q?3n  
brought forward 接上頁   Zxw cqN  
budget 預算   PyoIhe&ep  
by-product 副產品   >d3 `\(v-  
by-product sales 副產品銷售   ZX8AB  
capital 股本   h/oC9
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capital income 資本收益   a.z)m}+  
capital outlay 資本支出   drQI@sPp  
capital stock 股本   ^qY?x7mx1  
capital stock certificate 股票   EJW}&e/  
carried down 移後   }`pxs  
carried forward 移下頁   fi~jT"_CI  
cash 現金   p:NIRs  
cash account 現金賬戶   uXouN$&  
cash in bank 存銀行現金   `N}aV
Ns  
cash on delivery 交貨收款   /jl/SV+  
cash on hand 庫存現金   4%$#   
cash payment 現金支付   Fhrj$  
cash purchase 現購   ^]NFr*'!  
cash sale 現沽   `%/w0,0  
cashier 出?#123;員   b%QcB[k[WB  
cashiers check 本票   fm0]nT   
certificate of deposit 存款單折   z*)kK  
certificate of indebtedness 借據   ?j;,:n  
certified check 保付支票   n_{az{~  
certified public accountant 會計師   /,,IM/(6^  
charges 費用   hLr\;Swyp  
charge for remittances 匯水手續費   iv ~<me0F  
charter 營業執照   6)veuA3]  
chartered accountant 會計師   FL{$9o\@  
chattles 動產   K|Xr~\=  
check 支票   .(7m[-iF!  
che stub 支票存根   ?[=OQ/E  
closed account 己結清賬戶   Z,oC
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closing 結算   0VZC7@  
closing entries 結賬紀錄   7NRm\%^q  
closing stock 期末存貨   ] T<#bNK\1  
closing the book 結賬   !'#GdRstv  
columnar journal 多欄日記賬   CB0p2WS_  
combination 聯合   KPAvNM  
commission 佣金   K: |-s4=  
commodity 商品   \30rF]F`l  
common stock 普通股   C~IE_E&Q`  
company 公司   s o7. $]aV  
compensation 賠償   z?@N+||,.  
compound interest 複利   e^}@X[*'#  
consignee 承銷人   >9NC2%61S  
consignment 寄銷   je`Inn<  
consignor 寄銷人   Ig<# {V  
consolidated balance sheet 合併資產負債表   Am|)\/K+Z  
consolidated profit and loss account 合併損益表   Q*hXFayx  
consolidation 合併   uO)vGzt3^x  
construction cost 營建成本   _C)\X(;  
construction revenue 營建收入   3RF`F i  
contract 合同   8O_yZ ~Z4  
control account 統制賬戶   [$c"}=g
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copyright 版權   i<(~J4}b  
corporation 公司   nkzH}F=<  
cost 成本   ~RH)iI  
cost accounting 成本會計   ";;!c.!^  
cost of labour 勞工成本   (((|vI3 <  
cost of production 生產成本   ]_j={0%  
cost of manufacture 製造成本   ^zW=s$\Fo  
cost of sales 銷貨成本   Vg(M ^2L  
cost price 成本價格   Q_Wg4 n5  
credit 貸方  
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credit note 收款通知單   -Iis/X w:  
creditor 債權人   g;Zy3   
crossed check 橫線支票   z8XWp[K  
current account 往來活期賬戶   "|Kag|(qB  
current asset 流動資產   gquvVj1oT  
current liability 流動負債   TT n o  
current profit and loss 本期損益   ]:;dJc'  
debit 借方   &WeN{  
debt 債務   wD:2sri  
debtor 債務人   ]V)*WP#a  
deed 契據   Sx8C<S5r<  
deferred assets 遞延資產   Ldj*{t`5  
deferred liabilities 遞延負債   M!D6i5k,
 
delivery 交貨   S503b*pM  
delivery expense 送貨費   'Z]wh.]T  
delivery order 出貨單   FB:nkUR`  
demand draft 即期匯票    d0i|^  
demand note 即期票據   Cg|\UKfy$  
demurrage charge 延期費   ?\)h2oi!F5  
deposit 存款   %WC^aKfY  
deposit slip 存款單   h?H|)a<^9  
depreciation 折舊   pSI8"GwQ  
direct cost 直接成本   :[CEHRc7x  
direct labour 直接人工   M ziOpraj  
director 董事   z4~p(tl  
discount 折扣   Qm=iCZ|E^!  
discount on purchase 進貨折扣   jSSEfy>^  
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