[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。   a0\UL"z#+  
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acceptance 承兌   Hc|U@G  
account 賬戶   [rU8 #4.  
accountant 會計員   n^#LB*q  
accounting 會計   faX#KRpfd  
accounting system 會計制度   ]5/U}Um  
accounts payable 應付賬款   8 GN{*Hg  
accounts receivable 應收賬款   YU(*kC8   
accumulated profits 累積利益   ^/vWK\-  
adjusting entry ?#123;整記錄   =]"|x7'!  
adjustment ?#123;整   Dj"=k
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administration expense 管理費用   :PkZ(WZ9  
advances 預付   3>v0W@C  
advertising expense 廣告費   $t'I*k^N  
agency 代理   I=a$1%BzEX  
agent 代理人   3 ?~+5DU  
agreement 契約   I3Xh[% -!  
allotments 分配數   'U$VOq?!  
allowance 津貼   hATy3*4  
amalgamation 合併   4+,Z'J%\[7  
amortization 攤銷   C
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amortized cost 應攤成本   >+8I =S  
annuities 年金   P@`"MNS  
applied cost 已分配成本   5T#D5Z<m  
applied expense 已分配費用   mXj Ljgc}  
applied manufacturing expense 己分配製造費用   d<nB=r!*  
apportioned charge 攤派費用   1G.gPx[  
appreciation 漲價   tta0sJ8i  
article of association 公司章程   S'p`ECfVMA  
assessment 課稅   ~')t1Ays  
assets 資產   e/jM+%  
attorney fee 律師費   vK`h;  
audit 審計   )m;qv'=!  
auditor 審計員   Fxx2vTV4ag  
average 平均數   :=v{inN  
average cost 平均成本   ?Zp!AV  
bad debt 壞賬   UyKG$6F?3  
balance 餘額   Nj&%xe>].  
balance sheet 資產負債表   [qMdOY%jx  
bank account 銀行賬戶   N2s%p6RMPD  
bank balance 銀行結存   bKZ#>%|:o  
bank charge 銀行手續費   Q9tE^d+%  
bank deposit 銀行存款   ^T6!z^g1h  
bank discount 銀行貼現   WVK-dBU  
bank draft 銀行匯票   8;&S9'ci  
bank loan 銀行借款   l0xFt ~l  
bank overdraft 銀行透支   Go7hDmu  
bankers acceptance 銀行承兌   +J8/,d  
bankruptcy 破產   q*TKs#3  
bearer 持票人   UDtbfc7bk  
beneficiary 受益人   _x1[$A,GuB  
bequest 遺產   q'@Ei4  
bill 票據   ~U6YN_ W  
bill of exchange 匯票   v/.h%6n?  
bill of lading 提單   ?$4R <  
bills discounted 貼現票據   .|`=mx
  
bills payable 應付票據   y]f^`2L!8>  
bills receivable 應收票據   2BA9T nxC  
board of directors 董事會   7qK0!fk5  
bonds 債券   G2{M#H  
bonus 紅利   AeCG2!8^0  
book value 賬面價值   15o *r  
bookkeeper 簿記員  
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bookkeeping 簿記   Cf=q_\0|W  
branch office general ledger 支店往來賬戶   Ss! 3{VW  
broker 經紀人   #_\MD,(  
brought down 接前   G_N-}J>EP  
brought forward 接上頁   ]O=S2Q  
budget 預算   =C>`}%XT}  
by-product 副產品   ]N <]  
by-product sales 副產品銷售   |$?Ux,(6  
capital 股本   VSpt&19  
capital income 資本收益   3]OP9!\6  
capital outlay 資本支出    `pd   
capital stock 股本   39aCwhh7v  
capital stock certificate 股票   SA+%c)j29  
carried down 移後   nf.:
5I.  
carried forward 移下頁   [aZ v?Z  
cash 現金   mQ60@_"Y=,  
cash account 現金賬戶   Fxth>O`$  
cash in bank 存銀行現金   0mD;.1:  
cash on delivery 交貨收款   K[>@'P}y  
cash on hand 庫存現金   xD=qU  
cash payment 現金支付   V*7Z,nA  
cash purchase 現購   /\a]S:V-j  
cash sale 現沽   Zjic"E1  
cashier 出?#123;員   ngY+Ym  
cashiers check 本票   m9<%v0r  
certificate of deposit 存款單折   ;.Oh88|k  
certificate of indebtedness 借據   Tb0;Mbr  
certified check 保付支票   :&0yf;>v  
certified public accountant 會計師   ncJFB,4  
charges 費用   }#W`<,*rL.  
charge for remittances 匯水手續費   v;bP8)mI  
charter 營業執照   cv*Q]F1%  
chartered accountant 會計師   j*La,iF  
chattles 動產   &QOWW}  
check 支票   <.=#EV^i  
che stub 支票存根   Ce5w0&VlS  
closed account 己結清賬戶   5hH6G  
closing 結算   <K#'3&*$s  
closing entries 結賬紀錄   gAr`hXO  
closing stock 期末存貨   yg+IkQDf4U  
closing the book 結賬   :ONuWNY N  
columnar journal 多欄日記賬   cR=94i=t  
combination 聯合   ]oa
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commission 佣金   ,v}?{pc  
commodity 商品   0ve`  
common stock 普通股   !V]MLA`  
company 公司   yXTK(<'  
compensation 賠償   S\3AW,c]w  
compound interest 複利   ,bVS.A'o  
consignee 承銷人   q1TW?\pjb:  
consignment 寄銷   2l)9Lz=;L  
consignor 寄銷人   ;N$
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consolidated balance sheet 合併資產負債表   A`x -L  
consolidated profit and loss account 合併損益表   5@UC c  
consolidation 合併   5rfH;`  
construction cost 營建成本   .A*VLF*m  
construction revenue 營建收入   NlF0\+h  
contract 合同   6@?aVM~  
control account 統制賬戶   RrO0uadmn  
copyright 版權   '6o`^u>  
corporation 公司   {C/L5cZ]J  
cost 成本   aVQSN  
cost accounting 成本會計   9QH
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cost of labour 勞工成本   bCA2ik  
cost of production 生產成本   J+71FP`ZH  
cost of manufacture 製造成本   ]|,q|c ,  
cost of sales 銷貨成本   *,W!FxJ  
cost price 成本價格   8R\>FNk;  
credit 貸方   tM^; ?HL]  
credit note 收款通知單   1tc]rC4h  
creditor 債權人   )+n,5W  
crossed check 橫線支票   qY$*#*Q
  
current account 往來活期賬戶   Np|'7D  
current asset 流動資產   jD'  
current liability 流動負債   MegE--h  
current profit and loss 本期損益   WxVn&c\  
debit 借方    (# 6<k  
debt 債務   cBLR#Yu;O5  
debtor 債務人   @K$VV^wp  
deed 契據   4d^ \l!  
deferred assets 遞延資產   ^)f{q)to  
deferred liabilities 遞延負債   &Y54QE".  
delivery 交貨   D!bKm[T  
delivery expense 送貨費   yn/?= ?0  
delivery order 出貨單   GOy=p3mQ  
demand draft 即期匯票   .D
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demand note 即期票據   I 1b  
demurrage charge 延期費   `z|
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deposit 存款   bZNIxkc[Dh  
deposit slip 存款單   `Yx-~y5X  
depreciation 折舊   qQfqlD<  
direct cost 直接成本   kmm  
direct labour 直接人工   iNod</+"K  
director 董事   nu&_gF,{  
discount 折扣   c GgM8  
discount on purchase 進貨折扣   {$EH@ $./  
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