[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。   4fe7U=#;Y  
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acceptance 承兌   u;`U *@  
account 賬戶   X,LD   
accountant 會計員   IKi5 v~bE  
accounting 會計   JJ%ePgWT  
accounting system 會計制度   *k19LI.5  
accounts payable 應付賬款   7^g&)P  
accounts receivable 應收賬款   $ibuWb"a  
accumulated profits 累積利益   Z ,EvQ8i  
adjusting entry ?#123;整記錄   f4BnX(1u  
adjustment ?#123;整   9-rNw?7  
administration expense 管理費用   435;Vns\n  
advances 預付   95z]9U
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advertising expense 廣告費   Mb]rY>B4  
agency 代理   qM.bF&&Go  
agent 代理人   ;s52{>&F]  
agreement 契約   3mOtW%Hl  
allotments 分配數   G>q(iF'  
allowance 津貼   5sb\r,kW  
amalgamation 合併   ?]x|Zy  
amortization 攤銷   I6Ce_|n ?k  
amortized cost 應攤成本   5Lf{8UxI  
annuities 年金   [/X4"D-uOK  
applied cost 已分配成本  
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applied expense 已分配費用   >$ e9igwe  
applied manufacturing expense 己分配製造費用   5:kH;/ U  
apportioned charge 攤派費用   0fYj4`4=n  
appreciation 漲價   S*n@81Z  
article of association 公司章程   ,13Lq-  
assessment 課稅   N"3b{Qio  
assets 資產   zSFDUZ]A3  
attorney fee 律師費   |<GDUwC_;  
audit 審計   !U5Wr+83  
auditor 審計員   D#o}cC.  
average 平均數   f{FDuIln  
average cost 平均成本   $5*WLG&AK  
bad debt 壞賬   3Oi nK['  
balance 餘額   qv@$ZLR  
balance sheet 資產負債表   ^g`&7tX  
bank account 銀行賬戶   Uy$)%dYfq5  
bank balance 銀行結存   q5#J~n8Wr  
bank charge 銀行手續費   $k2*[sn,  
bank deposit 銀行存款   3#TV5+x*"`  
bank discount 銀行貼現   MzL1Bh!M  
bank draft 銀行匯票   FD8
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bank loan 銀行借款   >>5NX"{  
bank overdraft 銀行透支   qu-/"w<3$  
bankers acceptance 銀行承兌   DrO2y  
bankruptcy 破產   D`VM6/iQR  
bearer 持票人   7bV{Q355P  
beneficiary 受益人   ETXZ?\<a5  
bequest 遺產   #/Eb*2C`b  
bill 票據   o5Q{/  
bill of exchange 匯票   6C+"`(u%V  
bill of lading 提單   1+U  
bills discounted 貼現票據   Lg+G
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bills payable 應付票據    0gfA#|'  
bills receivable 應收票據   Bn (W"=1  
board of directors 董事會   g2T -TG'd  
bonds 債券   EMfdBY5  
bonus 紅利   tz&y*e&  
book value 賬面價值   0eS)&GdR  
bookkeeper 簿記員   .3MIcj=p  
bookkeeping 簿記   9t#S= DP  
branch office general ledger 支店往來賬戶   U~ck!\0&T  
broker 經紀人   &Y^WP?HS  
brought down 接前   "1HRLci  
brought forward 接上頁   %,k][V  
budget 預算   zBe8,, e  
by-product 副產品   :.45u}[  
by-product sales 副產品銷售   L_K=g_]  
capital 股本   ~R@Nd~L  
capital income 資本收益   g'|MA~4yB  
capital outlay 資本支出   WuZ/C_  
capital stock 股本   ''Cay0h  
capital stock certificate 股票   Yl.0aS  
carried down 移後   d:i;z9b@to  
carried forward 移下頁   %Pqf{*d8  
cash 現金   4M^G`WA}t9  
cash account 現金賬戶   U8G%YGMG.4  
cash in bank 存銀行現金   mI>,.&eo  
cash on delivery 交貨收款   W<E4 7  
cash on hand 庫存現金   Rh>}rGvCUN  
cash payment 現金支付   $O*O/iG  
cash purchase 現購   W[^qa5W<FB  
cash sale 現沽   dH^<t,v  
cashier 出?#123;員   tT79p.z B  
cashiers check 本票   al[n,u  
certificate of deposit 存款單折   ;JRs?1<='  
certificate of indebtedness 借據   xu'yVt9RC  
certified check 保付支票   H8'Z#"h  
certified public accountant 會計師   ;Yg{zhJX~  
charges 費用   Jzp#bgq}|  
charge for remittances 匯水手續費   Qr$;AZ G  
charter 營業執照   ubmrlH\d  
chartered accountant 會計師   `Ps:d^8*P  
chattles 動產   G2^et$<{uU  
check 支票   tyDM'|p  
che stub 支票存根   NMi45y
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closed account 己結清賬戶   + Q6l*:<|c  
closing 結算  
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closing entries 結賬紀錄   k
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closing stock 期末存貨   B.L]Rk\4  
closing the book 結賬   5Fz.Y}  
columnar journal 多欄日記賬   ?Oc{bF7  
combination 聯合   3dDX8M?  
commission 佣金   ? mhs$g>  
commodity 商品   _{ZqO;[u  
common stock 普通股   L*x[?x;)@  
company 公司   MX ;J5(Ae  
compensation 賠償   i}~SDY  
compound interest 複利   ~D|5u\D-  
consignee 承銷人   7k(Kq5w.  
consignment 寄銷   XyOl:>%L!P  
consignor 寄銷人   E~AjK'Z  
consolidated balance sheet 合併資產負債表   KW7UUXL  
consolidated profit and loss account 合併損益表   ScSZGs 5&  
consolidation 合併   H`g

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construction cost 營建成本   =dx1/4bZl|  
construction revenue 營建收入   @GvztVYo  
contract 合同   b%Eei2Gm%  
control account 統制賬戶   &EpAg@9!  
copyright 版權   j6g[N4xr  
corporation 公司   U.@*`Fg  
cost 成本   k`x=D5s\  
cost accounting 成本會計   A=
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cost of labour 勞工成本   L=8+_0  
cost of production 生產成本   Rd>B0;4  
cost of manufacture 製造成本   f +hjC  
cost of sales 銷貨成本   ts8+V<g  
cost price 成本價格   TET`b7G  
credit 貸方   _fwb!T}$  
credit note 收款通知單   dqX;#H}h  
creditor 債權人   sIv)'  
crossed check 橫線支票   W.w) H@]7m  
current account 往來活期賬戶   @l0|*lo%  
current asset 流動資產   L-9~uM3@\  
current liability 流動負債   raQ7.7  
current profit and loss 本期損益   M1%Dg'}G  
debit 借方   ?}B:  
debt 債務   \t|M-%&)4  
debtor 債務人   VG>vn`x>a  
deed 契據   /o2P+Xr8"  
deferred assets 遞延資產   q}FVzahv  
deferred liabilities 遞延負債   d O~O |Xsb  
delivery 交貨   ^`D=GF^tX  
delivery expense 送貨費   *;XWLd#  
delivery order 出貨單   Gxax2o  
demand draft 即期匯票   @EoZI ~  
demand note 即期票據   E~kG2x{a  
demurrage charge 延期費   o5n^!gi4  
deposit 存款   s-ZI ^I2\  
deposit slip 存款單   Zx$ol;Yd  
depreciation 折舊   M+!x}$&v  
direct cost 直接成本   !(t,FYeH  
direct labour 直接人工   w;e(Gb%9  
director 董事   |G/7_+J6  
discount 折扣   Tb1U^E:  
discount on purchase 進貨折扣   8/"fWm
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