[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。   }]f)Fz  
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acceptance 承兌   =b;v:HC  
account 賬戶   ` a@NYi6  
accountant 會計員   T9(~^}_+9  
accounting 會計   TpnkJygIm  
accounting system 會計制度   R(hqBa/V  
accounts payable 應付賬款   )}/9*  
accounts receivable 應收賬款    ) .#,1
 
accumulated profits 累積利益   S__ o#nf`%  
adjusting entry ?#123;整記錄   kH{axMNc  
adjustment ?#123;整   LtCkDnXk  
administration expense 管理費用   J4x1qY)Y&v  
advances 預付   :yw0-]/DD  
advertising expense 廣告費   ku\_M  
agency 代理   E|ZY2&J`4  
agent 代理人   S"fnT*:.%  
agreement 契約   }z[O_S,X  
allotments 分配數   r Yc?y  
allowance 津貼   mWO=(}Fb\  
amalgamation 合併   >yT:eG  
amortization 攤銷   Amz7j8zJ  
amortized cost 應攤成本   & 8e~<  
annuities 年金   :egSW2"5S  
applied cost 已分配成本   |~'{ [?a*  
applied expense 已分配費用   c?[A  
applied manufacturing expense 己分配製造費用   & {B,m%G  
apportioned charge 攤派費用   om@` NW  
appreciation 漲價   :vc[ iZ  
article of association 公司章程   d<#Xqc  
assessment 課稅   4R^'+hy|?  
assets 資產   D<nTo&m_  
attorney fee 律師費   6)Oe]{-  
audit 審計   iT IW;Cv  
auditor 審計員   #
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average 平均數   Dx iCq(;  
average cost 平均成本   Kf(% aDYq  
bad debt 壞賬   2
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balance 餘額  
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balance sheet 資產負債表   LkJ3 :3O  
bank account 銀行賬戶   '9i:b]Hru  
bank balance 銀行結存   e}7qZ^  
bank charge 銀行手續費   lOYwYMi  
bank deposit 銀行存款   JTdK\A>l  
bank discount 銀行貼現   Nnx"b 5I}n  
bank draft 銀行匯票   ?EKYKLwr  
bank loan 銀行借款   E-&=I> B5  
bank overdraft 銀行透支   011 _(v  
bankers acceptance 銀行承兌   (}bP`[@rX!  
bankruptcy 破產   v%B^\S3)  
bearer 持票人   =@B9I<GKf  
beneficiary 受益人   u},< On  
bequest 遺產   tpA7"JD  
bill 票據   &W}ooGg  
bill of exchange 匯票  
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bill of lading 提單   {5_*tV<I  
bills discounted 貼現票據   {s4:V=J  
bills payable 應付票據   ]xV7)/b5G  
bills receivable 應收票據   :m-HHWMN  
board of directors 董事會   ~vG~Z*F  
bonds 債券   3"&6rdF\jB  
bonus 紅利   1\_4# @')  
book value 賬面價值   .rax`@
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bookkeeper 簿記員   ^D/*Hp _  
bookkeeping 簿記   ~"{Kjr#R  
branch office general ledger 支店往來賬戶   jr'O4bo%  
broker 經紀人   5
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brought down 接前   ?I7%@x!+S  
brought forward 接上頁   yS lN|8d  
budget 預算   Ma wio5  
by-product 副產品   O!uX:TE|Q  
by-product sales 副產品銷售   |PTL!>ym2  
capital 股本   BL,YJ M(y  
capital income 資本收益   mtmtOG_/=  
capital outlay 資本支出   ~h0SD(  
capital stock 股本   /.Gx n0  
capital stock certificate 股票   dIMs{!  
carried down 移後   1+Ja4`o,iS  
carried forward 移下頁   Y~bp:FkS  
cash 現金   N2=gSEY  
cash account 現金賬戶   .(nq"&u-*  
cash in bank 存銀行現金   v5 $"v?PT  
cash on delivery 交貨收款   42 8kC,  
cash on hand 庫存現金   q4lL7@_  
cash payment 現金支付   9A)( K,  
cash purchase 現購   I)9;4lix  
cash sale 現沽   kLADd"C  
cashier 出?#123;員   8[ :FU  
cashiers check 本票   ,,b_x@y*  
certificate of deposit 存款單折   7$;mkHu4H%  
certificate of indebtedness 借據   1rT}mm/e;  
certified check 保付支票   M HlP)'  
certified public accountant 會計師   3v5]L3  
charges 費用   Y!CZ?c)@  
charge for remittances 匯水手續費   f4]nz:2  
charter 營業執照   \S1WF?<,  
chartered accountant 會計師   Fg`r:,(a  
chattles 動產   u!X[xe;  
check 支票   \O72PC+  
che stub 支票存根   44($a9oa2  
closed account 己結清賬戶   S\s1}`pNm  
closing 結算   +X"TiA7{j  
closing entries 結賬紀錄   i#&]{]}Qv  
closing stock 期末存貨   W!V06 .  
closing the book 結賬   xw]Zo<F  
columnar journal 多欄日記賬   h`?0=:Tru  
combination 聯合   Cm(Hu  
commission 佣金   ?cowey\m .  
commodity 商品   2u/(Q>#  
common stock 普通股   ` _[\j]  
company 公司   5|
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compensation 賠償   !Kd/ lDY  
compound interest 複利   nEyPNm)  
consignee 承銷人   6HF
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consignment 寄銷   +TA(crD  
consignor 寄銷人   a{el1_DIGK  
consolidated balance sheet 合併資產負債表   5qR76iH)/  
consolidated profit and loss account 合併損益表   ,k+jx53XV  
consolidation 合併   noGMfZ1  
construction cost 營建成本   Ui'~d(F  
construction revenue 營建收入   i#
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contract 合同   H Viu7kue`  
control account 統制賬戶   r]
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copyright 版權   V=Qvw
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corporation 公司  
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cost 成本   6D_4o&N  
cost accounting 成本會計   NS mo(c>5  
cost of labour 勞工成本   "n:L<F,g  
cost of production 生產成本   **dGK_^T0  
cost of manufacture 製造成本   ?r2Im5N  
cost of sales 銷貨成本   5/>G)&  
cost price 成本價格   : :e=6i  
credit 貸方   _nOio?  
credit note 收款通知單  
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creditor 債權人   "?}QwtUW  
crossed check 橫線支票   W^P%k:anK  
current account 往來活期賬戶   cD-\fRBGK  
current asset 流動資產   5H""_u
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current liability 流動負債   l{_>?]S5  
current profit and loss 本期損益   pi3Z)YcT  
debit 借方   X7Cou6r  
debt 債務   rL&585  
debtor 債務人   >2Z:=H T  
deed 契據   $BkdC'D  
deferred assets 遞延資產   w C..LdSR  
deferred liabilities 遞延負債   KvkiwO(  
delivery 交貨   Bn}@w
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delivery expense 送貨費   h:Npi `y  
delivery order 出貨單   ukzXQe;l1  
demand draft 即期匯票   ,t(y~Z wJ  
demand note 即期票據   nRb#M  
demurrage charge 延期費   {- 7T\mj  
deposit 存款   OKxPf]~4E  
deposit slip 存款單   &.K=,+0_R/  
depreciation 折舊   * .n9D  
direct cost 直接成本   \[+ZKj:  
direct labour 直接人工   UOT~L4G  
director 董事   3[-L'!pOX3  
discount 折扣    }m\  
discount on purchase 進貨折扣   }eULcgRG  
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