[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。   aFYIM`?(  
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acceptance 承兌   (A#^l=su  
account 賬戶   oPM96 (  
accountant 會計員   PZ9I`P!C  
accounting 會計   R 9\*#c  
accounting system 會計制度   +0Y&`{#Z  
accounts payable 應付賬款   5;EvNu  
accounts receivable 應收賬款   L4HI0Mx  
accumulated profits 累積利益   bn5 Su
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adjusting entry ?#123;整記錄   :I#V.  
adjustment ?#123;整   ez$(c  
administration expense 管理費用   4B.*g-L   
advances 預付   &8lZNv8;(p  
advertising expense 廣告費   +e``OeXog  
agency 代理   |{ip T SH  
agent 代理人   L8B!u9%  
agreement 契約   0(HU}I  
allotments 分配數   (<9u-HF#  
allowance 津貼   ms]sD3z/W+  
amalgamation 合併   y6a3tG  
amortization 攤銷   0H:X3y+  
amortized cost 應攤成本   ;=z
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annuities 年金   ZECfR>`x  
applied cost 已分配成本   XL^GZ  
applied expense 已分配費用   {IjR^J=k  
applied manufacturing expense 己分配製造費用   !Uo4,g6r+  
apportioned charge 攤派費用   oEv'dQ9  
appreciation 漲價   |6-nbj  
article of association 公司章程   9*M,R,y  
assessment 課稅   z{QqY.Gu{G  
assets 資產   W=?<<dVYD  
attorney fee 律師費   2,b$7xaf  
audit 審計   l/5 hp.  
auditor 審計員   ]-#DB^EQ  
average 平均數   L4W5EO$  
average cost 平均成本   Pm7}"D'/  
bad debt 壞賬   /n&&Um\  
balance 餘額   ih3n<gXF  
balance sheet 資產負債表   Di{de`  
bank account 銀行賬戶   UN#S;x*  
bank balance 銀行結存   jH:[2N?  
bank charge 銀行手續費   {.Jlbi9!  
bank deposit 銀行存款   ~} ~4  
bank discount 銀行貼現   P%n>Tg80M  
bank draft 銀行匯票   $`8wJf9@w  
bank loan 銀行借款   ]SE ZaT  
bank overdraft 銀行透支   2 %]X+`+O  
bankers acceptance 銀行承兌   KI.hy2?e  
bankruptcy 破產   6 u6x  
bearer 持票人   Q>z8IlJ}  
beneficiary 受益人   V7/Rby Q  
bequest 遺產   h";L  
bill 票據   c71y'hnT  
bill of exchange 匯票   "[N!m1i:{  
bill of lading 提單   {!`6zBsP  
bills discounted 貼現票據   HzJz+ x:  
bills payable 應付票據   6A ah9  
bills receivable 應收票據   lB4WKn=?Kl  
board of directors 董事會   zH r_!~  
bonds 債券   l[J8!u2Xp  
bonus 紅利   l]SX@zTb  
book value 賬面價值   /$m;y[[  
bookkeeper 簿記員   LzL So"n  
bookkeeping 簿記   8P`"M#fI  
branch office general ledger 支店往來賬戶   ,esmV-  
broker 經紀人   Ny#^&-K  
brought down 接前   j>kqz>3  
brought forward 接上頁   +ZV5o&V>  
budget 預算   J}t%p(mb  
by-product 副產品   -?a 26o%e  
by-product sales 副產品銷售   q3`u1S7Z7  
capital 股本   iy"*5<;*DD  
capital income 資本收益   ?JUe uNs9  
capital outlay 資本支出   mE[y SrV  
capital stock 股本   2g<Xtt7+o  
capital stock certificate 股票   2an f$^[  
carried down 移後   khd4ue$  
carried forward 移下頁   /L3:  
cash 現金   F0# 'WfM#  
cash account 現金賬戶   v@pk

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cash in bank 存銀行現金   lhJ'bYI  
cash on delivery 交貨收款   CC`JZ.SO  
cash on hand 庫存現金   FI.\%x  
cash payment 現金支付   AZ<=o  
cash purchase 現購   =~ gvZV-<  
cash sale 現沽   2 E=L8<  
cashier 出?#123;員   4M T 7`sr  
cashiers check 本票   wC*X4 '  
certificate of deposit 存款單折   <3 uNl  
certificate of indebtedness 借據   '%;m?t%q  
certified check 保付支票   naNghGQ  
certified public accountant 會計師   HOi`$vX}N  
charges 費用   #&4=VGx{ #  
charge for remittances 匯水手續費   Y-9I3?ar  
charter 營業執照   #9s,# }  
chartered accountant 會計師   {
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chattles 動產   {`_i`  
check 支票   Nboaf  
che stub 支票存根   Rb;'O89Hj@  
closed account 己結清賬戶   E{@[k%,_  
closing 結算   EX"yxZ~  
closing entries 結賬紀錄   ^rz_f{c]-  
closing stock 期末存貨   )%]J>&/0J  
closing the book 結賬   n+p }\msH  
columnar journal 多欄日記賬   =pr7G+_u  
combination 聯合   s#MPX3itK  
commission 佣金   }0 ?3:A  
commodity 商品   3c%c aK  
common stock 普通股   >GuM]qn  
company 公司   .Y|!:t|  
compensation 賠償   +,l-Nz  
compound interest 複利   ]###w;  
consignee 承銷人   HKeK<V  
consignment 寄銷   +ai< q>+  
consignor 寄銷人   ^?|"L>y  
consolidated balance sheet 合併資產負債表   5twhm  
consolidated profit and loss account 合併損益表   VaPG-n>Vf  
consolidation 合併   YZ7.1`8  
construction cost 營建成本   d=^z`nt !R  
construction revenue 營建收入   Xc.`-J~Il  
contract 合同   #z42C?V  
control account 統制賬戶   "jCu6
Rjd  
copyright 版權   r<\u6jF  
corporation 公司   U!]dEW|G  
cost 成本   ^sZ,2,^  
cost accounting 成本會計   0{mex4  
cost of labour 勞工成本   kcEeFG;DQ  
cost of production 生產成本   P {'b:C  
cost of manufacture 製造成本   [hsds\  
cost of sales 銷貨成本   #E]59_  
cost price 成本價格   W3RT{\  
credit 貸方   P2Y^d#jO  
credit note 收款通知單   !9x}  
creditor 債權人   xD$\,{  
crossed check 橫線支票   '>" 4  
current account 往來活期賬戶   s^SJY{  
current asset 流動資產   >dT*rH3w  
current liability 流動負債   9u:Q
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current profit and loss 本期損益   Ca\6v
R  
debit 借方   :EyD+!LJ  
debt 債務   T
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debtor 債務人   Ho%CDz z  
deed 契據  
Ts9uL5i  
deferred assets 遞延資產   .V*^|UXbHi  
deferred liabilities 遞延負債   \v/[6&|X0s  
delivery 交貨   EV?z`jE9  
delivery expense 送貨費   ]f3>-)$*  
delivery order 出貨單   ite~E5?#  
demand draft 即期匯票   ;d?R:Uw8  
demand note 即期票據   SAz   
demurrage charge 延期費   aDCwI:Li(  
deposit 存款   9FX-1,Jx  
deposit slip 存款單   ~XIb\m9H  
depreciation 折舊   E'8;
10s  
direct cost 直接成本   gFh*eCo   
direct labour 直接人工   &wX]_:?  
director 董事   m kexc~l  
discount 折扣   @WB@]-+J T  
discount on purchase 進貨折扣   %$mA03[MQ  
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