[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。   =|>CB  
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acceptance 承兌   1=BDqSZ@9  
account 賬戶   ! |SPOk  
accountant 會計員   }L Q9db1  
accounting 會計   }$M 2XF  
accounting system 會計制度   UjibQl3:m  
accounts payable 應付賬款   &:}e`u@5|  
accounts receivable 應收賬款   Y g>W.wA  
accumulated profits 累積利益   ,M2u (9  
adjusting entry ?#123;整記錄   n8<o*f&&9>  
adjustment ?#123;整   @X`~r8&  
administration expense 管理費用   sX&.8  
advances 預付   +5J"G/f  
advertising expense 廣告費   g8^\|   
agency 代理   7sP;+G  
agent 代理人   GC?X>AC:  
agreement 契約   FTM(y CN  
allotments 分配數   `nBCCz'Y!  
allowance 津貼   
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amalgamation 合併   sYV7t*l  
amortization 攤銷   lfjY45
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amortized cost 應攤成本   .d< +-w2Mu  
annuities 年金   gcYx-gA}  
applied cost 已分配成本   ,w~0U  
applied expense 已分配費用   Y.I-hl1<r  
applied manufacturing expense 己分配製造費用   iku8T*&uc  
apportioned charge 攤派費用   }e3M5LI1L  
appreciation 漲價   o `?0D)/O  
article of association 公司章程   RjS;Ck@;  
assessment 課稅   o(xRq;i  
assets 資產   %bI(  
attorney fee 律師費   <S~_|Y*v  
audit 審計   V:F;Nq%+j  
auditor 審計員   (;utiupW  
average 平均數   _^4\z*x  
average cost 平均成本   shW$V93<  
bad debt 壞賬   gfQ&U@N  
balance 餘額   TR!^wB<F  
balance sheet 資產負債表   34VyR a  
bank account 銀行賬戶   Z09FW>"u  
bank balance 銀行結存   WqN=D5  
bank charge 銀行手續費   PfX{n5yBW8  
bank deposit 銀行存款   3/IQ]8g"  
bank discount 銀行貼現   8r[ZGUV  
bank draft 銀行匯票   wu?ahNb.`Y  
bank loan 銀行借款   `-zdjc d  
bank overdraft 銀行透支   c>fLSf  
bankers acceptance 銀行承兌   KDwz!:ye  
bankruptcy 破產   .0]4@'  
bearer 持票人   r\]yq-_  
beneficiary 受益人   qh Ezv~  
bequest 遺產   e;b,7Qw  
bill 票據   Q,Tet&in )  
bill of exchange 匯票   $iQ>c 6  
bill of lading 提單   8+vZ9!7  
bills discounted 貼現票據   ]D^dQ%{  
bills payable 應付票據   0P`wh=")  
bills receivable 應收票據   <4jQbY;  
board of directors 董事會   E_&Hje|J_[  
bonds 債券   h}xUZ:  
bonus 紅利   7t-j2 n`<  
book value 賬面價值   cT{iMgdI?  
bookkeeper 簿記員   Hh @q ;0ni  
bookkeeping 簿記   0?uX}8w  
branch office general ledger 支店往來賬戶   A(duUl~  
broker 經紀人   <B6@q4Q  
brought down 接前   N/)mw/?i  
brought forward 接上頁   WtI1h`Fo  
budget 預算   WujIaJt-  
by-product 副產品   g+/%r91hZ  
by-product sales 副產品銷售   3WyK!@{  
capital 股本   /=Ug}%.  
capital income 資本收益   dJ\6m!Mp  
capital outlay 資本支出   /H.QGPr  
capital stock 股本   /2^cty.BXw  
capital stock certificate 股票   KtJE  
carried down 移後   2{s ND  
carried forward 移下頁   2rHw5Wn]~  
cash 現金   04tUf3>  
cash account 現金賬戶   xrx{8pf  
cash in bank 存銀行現金   eux_tyC  
cash on delivery 交貨收款  
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cash on hand 庫存現金   9 [DQ[bL  
cash payment 現金支付   hTI8hh  
cash purchase 現購   `7jm 
 
cash sale 現沽   O<4i)Lx2  
cashier 出?#123;員   UCYhaD@sP  
cashiers check 本票   mFa yU w  
certificate of deposit 存款單折    N>`+{  
certificate of indebtedness 借據   YVVX7hB  
certified check 保付支票   R#~}ZUk2  
certified public accountant 會計師    .Pq8C  
charges 費用   @R otJl/>  
charge for remittances 匯水手續費   R7*Jb-;$!  
charter 營業執照   ($(6]?J(?7  
chartered accountant 會計師   tYIHsm\b  
chattles 動產   DGY#pnCu  
check 支票   o^RdVSkU;  
che stub 支票存根   kN9S;o@)  
closed account 己結清賬戶   A(_AOoA'  
closing 結算   t )Z2"_5  
closing entries 結賬紀錄   3DK^S2\zBm  
closing stock 期末存貨   HY#7Ctn3  
closing the book 結賬   %9M; MK  
columnar journal 多欄日記賬   qt]QO1pAd  
combination 聯合   hgj#VY$B  
commission 佣金   )|LX_kyW  
commodity 商品   mDE{s",q/  
common stock 普通股   Js+d4``W  
company 公司   QOuy(GY  
compensation 賠償   4W9!_:j(j  
compound interest 複利   hx4!P(o1  
consignee 承銷人   ;KQ'/nII  
consignment 寄銷   B2d$!Any  
consignor 寄銷人   7tAWP Swf  
consolidated balance sheet 合併資產負債表   ~p;<H  
consolidated profit and loss account 合併損益表   &_4A6  
consolidation 合併   js
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construction cost 營建成本   zq! 2);,  
construction revenue 營建收入   d!8q+FI  
contract 合同   W/oRt<:E  
control account 統制賬戶   ?y<n^`  
copyright 版權   _WK+BxH  
corporation 公司   '5
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cost 成本   u- U
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cost accounting 成本會計   ?d+B]VYw  
cost of labour 勞工成本   d\;M F  
cost of production 生產成本   &4*&L.hPM^  
cost of manufacture 製造成本   *(?YgV  
cost of sales 銷貨成本   7P/j\frW  
cost price 成本價格   vlIdi@V  
credit 貸方   <eN>X:
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credit note 收款通知單   C,2IE
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creditor 債權人   I.x0$ac7  
crossed check 橫線支票   /
l(:H  
current account 往來活期賬戶   }"m@~kg=  
current asset 流動資產   W}L=JJo},  
current liability 流動負債   L*FmJ{Yf  
current profit and loss 本期損益   ?Tuh22J{Q  
debit 借方   o*p7/KvoT  
debt 債務   `m2F. ^qrr  
debtor 債務人   2IjqTL  
deed 契據   5mSXf"R^  
deferred assets 遞延資產   !c6lP'U  
deferred liabilities 遞延負債   :NbD^h)R  
delivery 交貨   yWzvE:!)  
delivery expense 送貨費   {h9#JMIA  
delivery order 出貨單   h(/|`   
demand draft 即期匯票   vJ"@#$.  
demand note 即期票據   Dj!J 4uD  
demurrage charge 延期費   }QJE9;<e  
deposit 存款   *qOo,e  
deposit slip 存款單   :\80*[=;Z  
depreciation 折舊   g?=B{V  
direct cost 直接成本   PtgUo,P  
direct labour 直接人工   $Z{ fKr  
director 董事   ~A g!wj  
discount 折扣   ?rBj{]=  
discount on purchase 進貨折扣   9HTb  
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