[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。   }?=$?3W  
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acceptance 承兌   C&m[/PJ~l  
account 賬戶   195m0'zda  
accountant 會計員   UmSy p\i  
accounting 會計   ?HBNd&gZ1G  
accounting system 會計制度   ("k.5$  
accounts payable 應付賬款   0a??8?Q1G  
accounts receivable 應收賬款   W7lR54%|  
accumulated profits 累積利益   hX~d1.]Y  
adjusting entry ?#123;整記錄   :!\?yj{{  
adjustment ?#123;整   |Psi?'4  
administration expense 管理費用   2R2ws.}  
advances 預付   |T
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advertising expense 廣告費   }0Qex=vkO  
agency 代理   kqfO3{-;{:  
agent 代理人   ~e5hfZv|w  
agreement 契約   c|%.
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allotments 分配數   Uv~r ]P)  
allowance 津貼   9"3 7va  
amalgamation 合併   db%o3>>e  
amortization 攤銷   +wU9d8W  
amortized cost 應攤成本   >i%{5d  
annuities 年金   ua%$r[  
applied cost 已分配成本   mX9amS&B$  
applied expense 已分配費用   tO$/|B74Bz  
applied manufacturing expense 己分配製造費用   .mzy?! w0q  
apportioned charge 攤派費用   IdsPB)k_  
appreciation 漲價   'a`cK;X9F  
article of association 公司章程   |^^'GZ%a  
assessment 課稅   v&p|9C@  
assets 資產   |UN0jR  
attorney fee 律師費   dBKL_'@@}  
audit 審計   [eebIJs  
auditor 審計員   A~_*vcz  
average 平均數   *UVo>;  
average cost 平均成本   Fy^=LrH=D  
bad debt 壞賬    x w8 e  
balance 餘額   7cTDbc!E-  
balance sheet 資產負債表   iYi3x_A`  
bank account 銀行賬戶   0drt,k  
bank balance 銀行結存   fz[o;GTc  
bank charge 銀行手續費   K!c "g,S  
bank deposit 銀行存款   SW!lSIk  
bank discount 銀行貼現   * w>dT  
bank draft 銀行匯票   038|>l-9[  
bank loan 銀行借款   a\60QlAk~  
bank overdraft 銀行透支   b*w@kLLN  
bankers acceptance 銀行承兌   &DQyJJ`k  
bankruptcy 破產   `52+.*J+%  
bearer 持票人   +{(f@,&~{  
beneficiary 受益人   K( : NshM  
bequest 遺產   cn62:p]5  
bill 票據   WC6yQSnY&  
bill of exchange 匯票   z>rl7&[@  
bill of lading 提單   YIj
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bills discounted 貼現票據   i^SuVca  
bills payable 應付票據   ;m<22 @,E&  
bills receivable 應收票據   ]}t6V]`Q  
board of directors 董事會   TPjElBh  
bonds 債券   TI^W=5W@@  
bonus 紅利   N~rA/B]T  
book value 賬面價值   ;L1Q"Hxh  
bookkeeper 簿記員   e :(7$jo  
bookkeeping 簿記   5G$N  
branch office general ledger 支店往來賬戶   0wM2v[^YO  
broker 經紀人   *$K_Tii  
brought down 接前   a_jw4"Sb  
brought forward 接上頁   ~m:oJ +:O  
budget 預算   . V5Pr}"y  
by-product 副產品    GtR!a  
by-product sales 副產品銷售   `1}WQS  
capital 股本   d}@b 3  
capital income 資本收益   ? A4zIJ\  
capital outlay 資本支出   muh[wo  
capital stock 股本   &8p]yo2zO  
capital stock certificate 股票   {)V!wSi  
carried down 移後   /V-uo(n< .  
carried forward 移下頁   ;a"g<v  
cash 現金   PIk2mX/D_6  
cash account 現金賬戶   j)G<PW  
cash in bank 存銀行現金   &B1j,$NRc  
cash on delivery 交貨收款   j<"@Y7  
cash on hand 庫存現金   _C`&(?}  
cash payment 現金支付   3K;V3pJ].  
cash purchase 現購   0R2KI,WI  
cash sale 現沽   b|SDg%e  
cashier 出?#123;員   $('"0 @fg  
cashiers check 本票   #)}K
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certificate of deposit 存款單折   |7Dc7p"D  
certificate of indebtedness 借據   W&g@o@wa  
certified check 保付支票   4S%s
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certified public accountant 會計師   F,dPmR  
charges 費用   6d7E@}<  
charge for remittances 匯水手續費   azhilUD8  
charter 營業執照   >m:;.vVY  
chartered accountant 會計師   F
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chattles 動產   >W?i+,g  
check 支票   Z "mqH  
che stub 支票存根   t=l@(%O 0_  
closed account 己結清賬戶   s9#WkDR  
closing 結算   e1<9:h+  
closing entries 結賬紀錄   ~,^pya  
closing stock 期末存貨   1k)31GEQw  
closing the book 結賬   .-Z=Aa>  
columnar journal 多欄日記賬   v(0I Q  
combination 聯合   6o:b(v&Oo  
commission 佣金   HNUpgNi  
commodity 商品   ltWEA  
common stock 普通股   FhP$R}F  
company 公司   vRhI:E)So#  
compensation 賠償  
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compound interest 複利   R|m!*
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consignee 承銷人   tZXq<k9  
consignment 寄銷   R$Rub/b6  
consignor 寄銷人   @vc9L  
consolidated balance sheet 合併資產負債表   /wi*OZ7R  
consolidated profit and loss account 合併損益表   UuKW `(?^  
consolidation 合併   */_$' /qV  
construction cost 營建成本   7+NBcZuG9  
construction revenue 營建收入   R+*-i+]Q#7  
contract 合同   c)j60y   
control account 統制賬戶   m2a[E0  
copyright 版權   XQ'$J_hC  
corporation 公司   ' I g:-
 
cost 成本   Vg^yjP{sv  
cost accounting 成本會計   6:Hd`  
cost of labour 勞工成本   ).32Im!;#R  
cost of production 生產成本   SpO%nZ";g8  
cost of manufacture 製造成本   t5aX9WIW  
cost of sales 銷貨成本   ]\1H=g%Ou  
cost price 成本價格   SgWLs %B  
credit 貸方   r9Vt}]$aG  
credit note 收款通知單   K3*-lO:A9  
creditor 債權人   lyS`X  
crossed check 橫線支票   %ONU0xtqk  
current account 往來活期賬戶   5(>ux@[qI:  
current asset 流動資產   t`- [  
current liability 流動負債   j6d{r\!$4  
current profit and loss 本期損益   :IX_|8e ^  
debit 借方   dDbH+kqO  
debt 債務   N0pA ,&  
debtor 債務人   %oOSmt  
deed 契據   kmg/hNtN  
deferred assets 遞延資產   2Rqpok4  
deferred liabilities 遞延負債   _<6E>"*m  
delivery 交貨   FJp<J  
delivery expense 送貨費   "sSY[6Kp!  
delivery order 出貨單   OI,F ,4e  
demand draft 即期匯票   &s{d r  
demand note 即期票據   J1R5_b  
demurrage charge 延期費   6T5\zInd  
deposit 存款   l(pP*2  
deposit slip 存款單   3V]08  
depreciation 折舊   C';Dc4j  
direct cost 直接成本   *&z!y/  
direct labour 直接人工   ,`8:@<e  
director 董事   SN 4JX  
discount 折扣   9T\\hM)k  
discount on purchase 進貨折扣   <M,<|Y*)  
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