[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。   6#K_Rg>.  
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acceptance 承兌   {-E{.7  
account 賬戶   T[7DJNdG6  
accountant 會計員   e@q[Dv'mu  
accounting 會計   SKS[Lf  
accounting system 會計制度   "TxXrt%>A  
accounts payable 應付賬款   Y Jv{Z^;M  
accounts receivable 應收賬款   uUJ2d84tV  
accumulated profits 累積利益   -p)HH@6a  
adjusting entry ?#123;整記錄   c'(]n]a%  
adjustment ?#123;整   r!zNcN(%cs  
administration expense 管理費用   \UE9Ff+{  
advances 預付   fkI< RgM  
advertising expense 廣告費   #uH1!UQb  
agency 代理   Y# lE  
agent 代理人   .6tz ^4  
agreement 契約   :*8@MjZ4  
allotments 分配數   j`#|z9`(pB  
allowance 津貼   :._O.O  
amalgamation 合併   &{ f5F7E@  
amortization 攤銷   BHU[Rz7x  
amortized cost 應攤成本   5I<?HsK@  
annuities 年金   ())|x[>JS+  
applied cost 已分配成本    %"z W]  
applied expense 已分配費用   ypsCyDQK`  
applied manufacturing expense 己分配製造費用   ^]v}AEcm W  
apportioned charge 攤派費用   Jsw<,uTD  
appreciation 漲價   _I-0[w  
article of association 公司章程   *$s)p>  
assessment 課稅   cg$~.ytPK  
assets 資產   G%6wk=IH  
attorney fee 律師費   i&l$G55F  
audit 審計   g\^(>Ouc  
auditor 審計員   !",@,$  
average 平均數   ^ ]B&7\w"t  
average cost 平均成本   0 @,
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bad debt 壞賬   0J_x*k6  
balance 餘額   aE;!mod  
balance sheet 資產負債表   [oYe/<3  
bank account 銀行賬戶   M'g4alS  
bank balance 銀行結存   adxJA}K}  
bank charge 銀行手續費   A]n!d}?  
bank deposit 銀行存款   kg-%:;y.  
bank discount 銀行貼現   .f6_[cS;g  
bank draft 銀行匯票   -&HN h\  
bank loan 銀行借款  
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bank overdraft 銀行透支   [Y:HVr,  
bankers acceptance 銀行承兌   ;ndg,05_  
bankruptcy 破產   ^L[Z+7|  
bearer 持票人   ?+TD2~rD
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beneficiary 受益人   ";zl6g"  
bequest 遺產   fG.w;Aemv5  
bill 票據   ilNm\fQ.  
bill of exchange 匯票   3$RII-}>  
bill of lading 提單   |6uEf/*DX  
bills discounted 貼現票據   Jv7M[SJ#x  
bills payable 應付票據   <fyv^e  
bills receivable 應收票據   g_}@/5?y  
board of directors 董事會   (*2"dd  
bonds 債券   ;Lu}>.t  
bonus 紅利   I MrB!bor  
book value 賬面價值   69L s"e  
bookkeeper 簿記員   mhs%b4'>  
bookkeeping 簿記   iffU}ce  
branch office general ledger 支店往來賬戶   -Pvt+I>  
broker 經紀人   &"CS1P|  
brought down 接前   5 )C~L]  
brought forward 接上頁   z=u4&x|xA  
budget 預算   #VrT
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by-product 副產品   ;1y\!f3#V~  
by-product sales 副產品銷售   `C=p7%  
capital 股本   ?J ma^ S  
capital income 資本收益   qH(2 0Z!  
capital outlay 資本支出   1E-$f  
capital stock 股本   q!7\`>.2:{  
capital stock certificate 股票   / )EB~|4']  
carried down 移後   BujWql  
carried forward 移下頁   1ri#hm0x\  
cash 現金   $)uQ%/DH>  
cash account 現金賬戶   x~mXtqg  
cash in bank 存銀行現金   Isi,Tl ^  
cash on delivery 交貨收款   bb<Vh2b>R  
cash on hand 庫存現金   \Z~m6;  
cash payment 現金支付   eygy VhJ  
cash purchase 現購   )/=J=xw2  
cash sale 現沽   .3Ap+V8?  
cashier 出?#123;員   
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cashiers check 本票   .p5*&i 7  
certificate of deposit 存款單折   h(zi$V  
certificate of indebtedness 借據   -Wig k['v  
certified check 保付支票   Rp|:$5&nE  
certified public accountant 會計師   vuK 5DG4  
charges 費用   EXzY4D ^  
charge for remittances 匯水手續費   .5T7O_%FP  
charter 營業執照   d#W[<,  
chartered accountant 會計師   7eO8cPy
 
chattles 動產   0|U<T#t8?  
check 支票   ZBYm AD  
che stub 支票存根   G cbal:q  
closed account 己結清賬戶   cbIW>IbM  
closing 結算   Z
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closing entries 結賬紀錄   PF+`3  
closing stock 期末存貨   ' ZB%McS  
closing the book 結賬   /)G9w]|T  
columnar journal 多欄日記賬   h0gT/x  
combination 聯合   7,jqA"9  
commission 佣金   RXP"v-  
commodity 商品   dp?uq'  
common stock 普通股   gf!j|O;  
company 公司   (thzWr6;  
compensation 賠償   3)7'dM  
compound interest 複利   ;P{ *'@  
consignee 承銷人   II2oV}7?  
consignment 寄銷   )Qo6bei!  
consignor 寄銷人   7j]@3D9[:p  
consolidated balance sheet 合併資產負債表   E6US  
consolidated profit and loss account 合併損益表   @3G3l|~>  
consolidation 合併   {Cd*y6lI  
construction cost 營建成本   XR+2|o  
construction revenue 營建收入   ?LW1D+  
contract 合同   duM>(y  
control account 統制賬戶   abK/!m [q  
copyright 版權   ePF9Vzq  
corporation 公司   UOwj"#  
cost 成本   ;CC[>  
cost accounting 成本會計   &oR&NKk  
cost of labour 勞工成本   =]"PSY7
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cost of production 生產成本   4]g^aaQFd>  
cost of manufacture 製造成本   4ASc`w*0  
cost of sales 銷貨成本   ND`~|6
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cost price 成本價格   sI.Ezuw  
credit 貸方   0lEIj/u  
credit note 收款通知單   aH~ il!K  
creditor 債權人   f{vnZ|WD  
crossed check 橫線支票    d2(n3Xf  
current account 往來活期賬戶   xE} q(.]  
current asset 流動資產   e5AiIVlv  
current liability 流動負債   Av wX 2?tc  
current profit and loss 本期損益   5=$D~>-#  
debit 借方   D4S>Pkv  
debt 債務   .$r(":A#)  
debtor 債務人   xOt|j4  
deed 契據   Rk'pymap  
deferred assets 遞延資產   2qEy"DKu  
deferred liabilities 遞延負債   i\3
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delivery 交貨   X-%*`XG'  
delivery expense 送貨費   s5[ Cr"q7B  
delivery order 出貨單   Z$@Juv&>5^  
demand draft 即期匯票   4}0s^>R  
demand note 即期票據   tV T(!&(  
demurrage charge 延期費   yNqrL?i  
deposit 存款   LX3 5Lt  
deposit slip 存款單   P3:hGmk8|j  
depreciation 折舊   p3-sEIw}Ru  
direct cost 直接成本   ruA!+@or  
direct labour 直接人工   !W6]+  
director 董事   ){,8}(|  
discount 折扣   d6Z;\f7[  
discount on purchase 進貨折扣   P!-9cd1C,  
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