[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。   [{`&
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acceptance 承兌   G$/Qcr6W<  
account 賬戶   g86^Z%c(k  
accountant 會計員   u-.nR}DM_  
accounting 會計   ,CqGO %DY  
accounting system 會計制度   Y~#.otBL&  
accounts payable 應付賬款   @K#}nKN'  
accounts receivable 應收賬款   mpIR: Im  
accumulated profits 累積利益   aqi] 5,  
adjusting entry ?#123;整記錄   :8+x&zn  
adjustment ?#123;整   o9]!*Y!RA  
administration expense 管理費用   L0%W;m  
advances 預付   n7 n-uc  
advertising expense 廣告費   (v}l#M7w  
agency 代理   )7E7K%:b,  
agent 代理人   /;}o0 DYeW  
agreement 契約   Tz\v.&? $  
allotments 分配數   mv/Nz?  
allowance 津貼   Kj4L PG  
amalgamation 合併   )U}`x }:,  
amortization 攤銷   {e[~1]j3  
amortized cost 應攤成本   !\Xrl) $j{  
annuities 年金   SU~ljAF4  
applied cost 已分配成本   +J42pSxzoo  
applied expense 已分配費用   BGu<1$G  
applied manufacturing expense 己分配製造費用   )g U#[}6H  
apportioned charge 攤派費用    >4=7t&h  
appreciation 漲價   uXG$YDKqC  
article of association 公司章程   zx?|5=+!  
assessment 課稅   w(y 9y9r]  
assets 資產   oHu7<r  
attorney fee 律師費   4C;"4''L  
audit 審計   f LkC

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auditor 審計員   #%z@yg  
average 平均數   iE ,"YCK  
average cost 平均成本   h?->A#  
bad debt 壞賬   jnFN{(VH  
balance 餘額   TD!c+${w  
balance sheet 資產負債表   rPifiLl A>  
bank account 銀行賬戶   1n>AN.nI  
bank balance 銀行結存   og*ti!Z  
bank charge 銀行手續費   ZRa~miKyM  
bank deposit 銀行存款   ExOSHKU,e  
bank discount 銀行貼現   OZ<fQf.Gh}  
bank draft 銀行匯票   OeQ~g-n  
bank loan 銀行借款   Y5mk*Q#q  
bank overdraft 銀行透支   M=5hp&=  
bankers acceptance 銀行承兌   *44E'Dxv  
bankruptcy 破產    (S&D  
bearer 持票人   0v3
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beneficiary 受益人   ZYTBc#f  
bequest 遺產   5N2`e3:I  
bill 票據   Te>m9Pav  
bill of exchange 匯票   Gs*X> D  
bill of lading 提單   Bthp_cSmLs  
bills discounted 貼現票據    .;:dG  
bills payable 應付票據   Z
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bills receivable 應收票據   o4 B%TW  
board of directors 董事會   LdX'V]ITh  
bonds 債券   =MmAnjo  
bonus 紅利   vC^n_  
book value 賬面價值   _J_QB]t  
bookkeeper 簿記員   (Ii+}Mfp  
bookkeeping 簿記   [ofZ1hB4  
branch office general ledger 支店往來賬戶   !qs3fe<uh"  
broker 經紀人   (/_w23rr  
brought down 接前   q9$K.=_5  
brought forward 接上頁   <;!#+|L/  
budget 預算   _xo;[rEw8  
by-product 副產品   i6:O9Km  
by-product sales 副產品銷售   A] f^9F@  
capital 股本   Lhxg5cd  
capital income 資本收益   0(^N  
capital outlay 資本支出   6eK7Jv\K  
capital stock 股本   6[a;83  
capital stock certificate 股票   l+^4y_  
carried down 移後   ebf/cCh  
carried forward 移下頁   :CXm@yF~4=  
cash 現金   ^ `[T0X  
cash account 現金賬戶   [5MV$)"!j  
cash in bank 存銀行現金   CYhSCT!-?  
cash on delivery 交貨收款   ?T>)7Y)  
cash on hand 庫存現金   ,mE}#cyY  
cash payment 現金支付   zi+NQ
OhR  
cash purchase 現購   G,@Jo[e  
cash sale 現沽   [T 2!,D.  
cashier 出?#123;員   R9~c: A4G  
cashiers check 本票   S@WT;Q2Z  
certificate of deposit 存款單折   !<5Wi)*  
certificate of indebtedness 借據   <im<0;i&e  
certified check 保付支票   f;3kYh^4  
certified public accountant 會計師   bxAHzOB(\  
charges 費用   @F!oRm5  
charge for remittances 匯水手續費   BvpUcICJ  
charter 營業執照   Rs "#gT  
chartered accountant 會計師   }^*m0`H  
chattles 動產   "'I|#dKoG  
check 支票   '.t{\  
che stub 支票存根   \|R
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closed account 己結清賬戶   f2i9UZ$=e!  
closing 結算   cnU()pd  
closing entries 結賬紀錄   XlxM
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closing stock 期末存貨   |h2=9\:]  
closing the book 結賬   S 0mt8/ M  
columnar journal 多欄日記賬   RnUud\T/  
combination 聯合   249DAjn+  
commission 佣金   d{c06(#_  
commodity 商品   $gaGaB  
common stock 普通股   3^Z@fC  
company 公司   Mdy4H[Odq  
compensation 賠償   $8NM[R.8^4  
compound interest 複利   ;^so;>F  
consignee 承銷人   NPt3#k^bW  
consignment 寄銷   d' e\
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consignor 寄銷人   Lz`_&&6  
consolidated balance sheet 合併資產負債表   9_J'P2e  
consolidated profit and loss account 合併損益表   -y8>c0u  
consolidation 合併   lN[#+n  
construction cost 營建成本   g"X!&$
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construction revenue 營建收入   O|0,= 5  
contract 合同   6G>loNM^  
control account 統制賬戶   '],G!U(  
copyright 版權   C9nCSbGMY{  
corporation 公司   x8RiYi+  
cost 成本   _?;74VWA  
cost accounting 成本會計   mC!^`y)  
cost of labour 勞工成本   xnC5WF7  
cost of production 生產成本   sO8F0@%aH(  
cost of manufacture 製造成本   s#)0- Zj  
cost of sales 銷貨成本   :2AlvjvjZ  
cost price 成本價格    cjf_,x  
credit 貸方   !~ZAm3GwL  
credit note 收款通知單   +Al*MusS  
creditor 債權人    J?qikE&  
crossed check 橫線支票   GBGna3  
current account 往來活期賬戶   u'Z^|IVfo  
current asset 流動資產   Kd7Lpw1u]  
current liability 流動負債   Lv:;}  
current profit and loss 本期損益   E#c9n%E\sz  
debit 借方   o:lMRP~  
debt 債務   \qB.>f"%p|  
debtor 債務人   saVX2j6Y  
deed 契據   Q`z2SYz>  
deferred assets 遞延資產   Vu Ey`c  
deferred liabilities 遞延負債   dRXrI  
delivery 交貨   co>IJzg  
delivery expense 送貨費   )Xice=x9  
delivery order 出貨單   lrK?&a9AB  
demand draft 即期匯票   }}4uLGu)  
demand note 即期票據   eY3<LVAX  
demurrage charge 延期費   ?fNUmk^A<  
deposit 存款   hF9y^Hx4  
deposit slip 存款單   "Q; Vy t  
depreciation 折舊   Nq[-.}Z6  
direct cost 直接成本   _ IlRZ}
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direct labour 直接人工   3PaMq6Ca  
director 董事   Bn*QT:SKC  
discount 折扣   ]t_ Wl1*|  
discount on purchase 進貨折扣   *!`bC@E  
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