[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。   q4}PM[K?=\  
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acceptance 承兌   L
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account 賬戶   ;QW3CEaUq  
accountant 會計員   dxZ
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accounting 會計   Pcu#lWC$  
accounting system 會計制度   .k 3'  
accounts payable 應付賬款   ,WJH}(h"D  
accounts receivable 應收賬款   x~GQV^(l3  
accumulated profits 累積利益   g.'yZvaP  
adjusting entry ?#123;整記錄   cx}Q2S  
adjustment ?#123;整   |N}P(GF  
administration expense 管理費用   ccLq+a|  
advances 預付   %^1cyk  
advertising expense 廣告費   D\[h:8k  
agency 代理   %]I ZLJ  
agent 代理人   ;9~6_@,@o  
agreement 契約   U Z|HJ8_  
allotments 分配數   &Y 4F!Rb  
allowance 津貼   Zs}5Smjl;%  
amalgamation 合併   jM$`(Y  
amortization 攤銷   L0&RvI#  
amortized cost 應攤成本   NzU,va N  
annuities 年金   3&6#F"7  
applied cost 已分配成本   ~mO62(8m  
applied expense 已分配費用   1gmt2>#v%  
applied manufacturing expense 己分配製造費用   34wkzu  
apportioned charge 攤派費用   i&vaeP25)  
appreciation 漲價   lW(px^&IN  
article of association 公司章程   2Fz|fW_  
assessment 課稅   _R.B[\r@  
assets 資產   q^A+<d  
attorney fee 律師費   'Hi: 2Wh  
audit 審計   H|ER  
auditor 審計員   `)T~psT  
average 平均數   c%[#~;E  
average cost 平均成本   9*E7}b,  
bad debt 壞賬   Qt,M!i,  
balance 餘額   /}Lt,9  
balance sheet 資產負債表   81hbk((  
bank account 銀行賬戶   -s|}Rh?Y  
bank balance 銀行結存   B*~5)}1op  
bank charge 銀行手續費   `; l?12|X  
bank deposit 銀行存款   /Nr*`l  
bank discount 銀行貼現   OvUI@,Ef  
bank draft 銀行匯票   ?gPKcjgoH!  
bank loan 銀行借款  
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bank overdraft 銀行透支   59zENUYl  
bankers acceptance 銀行承兌   sf]s",t~J  
bankruptcy 破產  
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bearer 持票人   Pl<;[cB  
beneficiary 受益人   m8SA6Y\  
bequest 遺產   /;tPNp{!dw  
bill 票據   9elga"4:'  
bill of exchange 匯票   YKbaf(K)9  
bill of lading 提單   !<UJ6 t}  
bills discounted 貼現票據   !^v5-xO?rP  
bills payable 應付票據   l#lF +Q;  
bills receivable 應收票據   GEEW?8  
board of directors 董事會   = <j"M85.  
bonds 債券   H-3Eo
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bonus 紅利   bu=?N  
book value 賬面價值   iSFuT7;%  
bookkeeper 簿記員   t^[8RhD  
bookkeeping 簿記   kl
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branch office general ledger 支店往來賬戶   RGn!{=  
broker 經紀人   3d-%>?-ee  
brought down 接前   H*bs31i{  
brought forward 接上頁   >@YtDl8R  
budget 預算   t=*@yQ nB  
by-product 副產品   }?&k a$rI  
by-product sales 副產品銷售   [! 'op0  
capital 股本    .AYj'Y  
capital income 資本收益   qim 'dp:  
capital outlay 資本支出   ?-tVSRKQ  
capital stock 股本   / }Rz=&  
capital stock certificate 股票   n!')wIk  
carried down 移後   e5.h ?  
carried forward 移下頁   dJv!Dts')C  
cash 現金   #/NS&_Ge0s  
cash account 現金賬戶   r?CI)Y;  
cash in bank 存銀行現金   h'$QC )P  
cash on delivery 交貨收款   0W3 i()  
cash on hand 庫存現金   7HVZZ!>~  
cash payment 現金支付   7},)]da>,'  
cash purchase 現購   557(EM  
cash sale 現沽   YPzU-:

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cashier 出?#123;員   k"g._|G  
cashiers check 本票   X*Z8CM_  
certificate of deposit 存款單折   >6oOZbUY0  
certificate of indebtedness 借據   p-%|P]&  
certified check 保付支票   2kv7UU#q2  
certified public accountant 會計師   \`, [)`  
charges 費用   JT9N!CGZ  
charge for remittances 匯水手續費   Y-'78BJk  
charter 營業執照   *xE,sj+(  
chartered accountant 會計師   e(NL X`  
chattles 動產   x+]!m/  
check 支票   O$kq`'9  
che stub 支票存根   be e5  
closed account 己結清賬戶   Z4){ 7|~a  
closing 結算   ^m/14MN|  
closing entries 結賬紀錄   =?h~.lo  
closing stock 期末存貨   ,*]d~Y  
closing the book 結賬   
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columnar journal 多欄日記賬   'TTUN=y  
combination 聯合   En&5)c+js4  
commission 佣金   Mc- )OtmG[  
commodity 商品   }n7th  
common stock 普通股   m%"uPv\  
company 公司   _/S?#   
compensation 賠償   #wc \T  
compound interest 複利   `:O\dN>ON  
consignee 承銷人   Bm\qxQ  
consignment 寄銷   =<@\,xN>C  
consignor 寄銷人   W5/0`[4  
consolidated balance sheet 合併資產負債表   "lNzGi-H  
consolidated profit and loss account 合併損益表   (~)%Fo9X"  
consolidation 合併   &TG5rUUg  
construction cost 營建成本   pG^}Xf2a  
construction revenue 營建收入   cECi')  
contract 合同   {k5X*W  
control account 統制賬戶   kkvtB<<Y  
copyright 版權   >xA),^ YT  
corporation 公司   q8:{Nk  
cost 成本   \<vNVz7.D  
cost accounting 成本會計   v(leide  
cost of labour 勞工成本   YpUp@/"  
cost of production 生產成本   .Hc(y7HV  
cost of manufacture 製造成本   aS|wpm)K>8  
cost of sales 銷貨成本   FuX 8v  
cost price 成本價格   M =xQ=j?  
credit 貸方   24Z]%+b*E  
credit note 收款通知單   tn|,O.t  
creditor 債權人   4yaxl\2  
crossed check 橫線支票   *2}O-e  
current account 往來活期賬戶   ecOy6@UDY  
current asset 流動資產   \n9A^v`F/  
current liability 流動負債   M+wt__vHf  
current profit and loss 本期損益   'SLE;_TD  
debit 借方   hJ5z/5aE;  
debt 債務   2X-l{n;>  
debtor 債務人   Px M!U!t  
deed 契據   4$,,Ppn  
deferred assets 遞延資產   ~#}Dx :HH  
deferred liabilities 遞延負債   Gjz[1d  
delivery 交貨   7%OKH<i\2<  
delivery expense 送貨費   *QM~O'WhD  
delivery order 出貨單   JNWg|Qt  
demand draft 即期匯票   6AN)vs}  
demand note 即期票據   ,jy*1Hjd  
demurrage charge 延期費   ig0u^BC  
deposit 存款   9umGIQHnil  
deposit slip 存款單   +*&cz  
depreciation 折舊   i.iio-  
direct cost 直接成本   ]%RNA:(F'  
direct labour 直接人工   ^IgY d*5  
director 董事   ql5x2n  
discount 折扣   W[NEe,.>  
discount on purchase 進貨折扣   6Ggs JU  
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