[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。   Jpi\n- d!  
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acceptance 承兌   a.P7O!2Lp  
account 賬戶   _-^bAr`z  
accountant 會計員   xw?Mc{w  
accounting 會計   *#ccz  
accounting system 會計制度    ByP  
accounts payable 應付賬款   "Mt4
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accounts receivable 應收賬款   P'Q|0lB  
accumulated profits 累積利益   p3?!}VM!y  
adjusting entry ?#123;整記錄   N}ur0 'J0  
adjustment ?#123;整   l2>ka~  
administration expense 管理費用   u=a5Z4N'  
advances 預付   J;Y=oB  
advertising expense 廣告費   z#qlu=  
agency 代理   rn1^6qy)  
agent 代理人   hoy+J/  
agreement 契約   5xJyW`SWz  
allotments 分配數   :?1 r.n  
allowance 津貼   H|a9}
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amalgamation 合併   j$Tto
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amortization 攤銷   :',.I   
amortized cost 應攤成本   <]f ru1  
annuities 年金   IN
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applied cost 已分配成本   |\g=ua+h  
applied expense 已分配費用   /mMRV:pd  
applied manufacturing expense 己分配製造費用   DDdMWH^o7  
apportioned charge 攤派費用   dP8b\H  
appreciation 漲價   _D%aT6,G+(  
article of association 公司章程   )vH 6N_  
assessment 課稅   r>fx55dw  
assets 資產   J23Tst#s  
attorney fee 律師費   j$l[
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audit 審計   j=U [V&T  
auditor 審計員   U\N|hw#f!!  
average 平均數   <DG=qP6O  
average cost 平均成本   d\FBY&C7b  
bad debt 壞賬   :1Jg;G  
balance 餘額   j^DoILw  
balance sheet 資產負債表   0fgt2gA 33  
bank account 銀行賬戶   F@e9Dz|  
bank balance 銀行結存   <0my,hAK  
bank charge 銀行手續費   fmH"&>Loc  
bank deposit 銀行存款   \ A gPkW  
bank discount 銀行貼現   @4h{#  
bank draft 銀行匯票   W5a)`
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bank loan 銀行借款   J!?hajw7N  
bank overdraft 銀行透支   9IFK4>&O6  
bankers acceptance 銀行承兌    $$E!u}  
bankruptcy 破產   v-`RX;8  
bearer 持票人   B+:'Ld](  
beneficiary 受益人   i7h!,vaK  
bequest 遺產   wLeP;u1  
bill 票據   vby[#S|  
bill of exchange 匯票   "S 6'<~s  
bill of lading 提單   g~FA:R  
bills discounted 貼現票據   m`(5 B  
bills payable 應付票據   '1?
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bills receivable 應收票據   ;B[*f?y-  
board of directors 董事會   wOH$S=Ba5,  
bonds 債券   K07b#`NF6  
bonus 紅利   N* .JQvbnr  
book value 賬面價值   n[Jpy[4g  
bookkeeper 簿記員   Hm=!;xAFX  
bookkeeping 簿記   0pP;[7k\  
branch office general ledger 支店往來賬戶   96fzSZS,  
broker 經紀人   &Q
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brought down 接前   Gv,_;?7lD  
brought forward 接上頁   {Lj]++`fB]  
budget 預算   M7R.?nk  
by-product 副產品   6onFf* m!x  
by-product sales 副產品銷售   S]^`Qy)  
capital 股本   %%["&  
capital income 資本收益   8,0p14I5;  
capital outlay 資本支出   ^6=y4t=%F  
capital stock 股本   <uXZ*E  
capital stock certificate 股票   :BLD&mb"Y  
carried down 移後   FX QUj&9  
carried forward 移下頁   "F/%{0d  
cash 現金   9pN},F91n:  
cash account 現金賬戶   ]qZs^kQ  
cash in bank 存銀行現金   yyZV/ x~  
cash on delivery 交貨收款   /Jz?~H{%n  
cash on hand 庫存現金   'UGkL;  
cash payment 現金支付   >3R)&N  
cash purchase 現購   5[Sa7Mk  
cash sale 現沽   u~Zx9>f  
cashier 出?#123;員   a6AD`| U8  
cashiers check 本票   p<#WueR[  
certificate of deposit 存款單折   W0GDn  
certificate of indebtedness 借據   X-$~j+YC  
certified check 保付支票   k&-SB -  
certified public accountant 會計師   @ i$jyc  
charges 費用   =aM(r6 C  
charge for remittances 匯水手續費   aw z(W>  
charter 營業執照   1m$:Rn^  
chartered accountant 會計師   2l5>>yY  
chattles 動產   QkJAjmB  
check 支票   Opc, {,z6  
che stub 支票存根   8]U;2H/z  
closed account 己結清賬戶   8PQKB*<dB"  
closing 結算   eH.~c3o  
closing entries 結賬紀錄   L;d(|7BVv  
closing stock 期末存貨   &s.S)'l4l  
closing the book 結賬   dQSX&.<c,  
columnar journal 多欄日記賬   $)w9EG
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combination 聯合   G:'hT=8  
commission 佣金   hV,)u3  
commodity 商品   "<f"r#   
common stock 普通股   >OP[qj  
company 公司   r+6=b "  
compensation 賠償   8KH|: >s=  
compound interest 複利   k/MrNiC  
consignee 承銷人   F Xbf7G)H  
consignment 寄銷   b4o`eR  
consignor 寄銷人   !zc?o?~z  
consolidated balance sheet 合併資產負債表   hS<lUG!9UJ  
consolidated profit and loss account 合併損益表   N"A863>  
consolidation 合併   g"pjWj)?  
construction cost 營建成本   +6dq+8msF  
construction revenue 營建收入   p%;n4*b2  
contract 合同   T0=8 U; =  
control account 統制賬戶   ~4e4Gyx c  
copyright 版權   @w?y;W!a>  
corporation 公司   J9+<9g4-t  
cost 成本   ~?l>QP|o  
cost accounting 成本會計   >)E{Hs  
cost of labour 勞工成本   /G}TPXA  
cost of production 生產成本   \]bAXa{ p  
cost of manufacture 製造成本   0)=U:y.  
cost of sales 銷貨成本   @3T)J,f  
cost price 成本價格   $9LI v  
credit 貸方   3[*E>:)qh  
credit note 收款通知單   vU
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creditor 債權人   i7N|p9O.  
crossed check 橫線支票   :Kc9k(3&r  
current account 往來活期賬戶   Am S rc.  
current asset 流動資產   2y"]rUS`  
current liability 流動負債   z=YHRS  
current profit and loss 本期損益   $^[^]Q  
debit 借方   [nL{n bli  
debt 債務   ZdcG6IG+  
debtor 債務人   ?]1_ 2\M  
deed 契據   14U:.
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deferred assets 遞延資產   v[P $c$Xi  
deferred liabilities 遞延負債   :=CRsQAn  
delivery 交貨   hq.XO=0"k  
delivery expense 送貨費   =8Bq2.nlR  
delivery order 出貨單    D`Tx,^E  
demand draft 即期匯票   ?4G/f<ou  
demand note 即期票據   x=Ef0v  
demurrage charge 延期費   X:3W9`s)*  
deposit 存款   >ZX&2 {
 
deposit slip 存款單   H_ecb;|mP  
depreciation 折舊   mpcO-%a  
direct cost 直接成本   S.^/Cl;aj  
direct labour 直接人工   \xtY\q,[  
director 董事   -UTTJnu^  
discount 折扣   o8Q+hZB}A  
discount on purchase 進貨折扣   Hu4\4x$?  
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