[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。   i)ctrdP-  
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acceptance 承兌   7+bzCDKU  
account 賬戶   dLq!t@?iu>  
accountant 會計員   7Fx8&Z  
accounting 會計   ;K!O r  
accounting system 會計制度   y{<7OTA)  
accounts payable 應付賬款   &R]G)f#w%*  
accounts receivable 應收賬款   L $
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accumulated profits 累積利益   &}ow-u9c3  
adjusting entry ?#123;整記錄   bYfcn]N  
adjustment ?#123;整   Sy
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administration expense 管理費用   X"]ZV]7(]s  
advances 預付   <|@9]>z  
advertising expense 廣告費   bhRpYP%x  
agency 代理   pI4<` K  
agent 代理人   9azPUf) C  
agreement 契約   6{6tg>|L)  
allotments 分配數   $A,=z  
allowance 津貼   ]z,?
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amalgamation 合併   h7{W-AtM7_  
amortization 攤銷   +
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amortized cost 應攤成本   v3B ^d}+.  
annuities 年金   3 V<8  
applied cost 已分配成本   h ? M0@Z  
applied expense 已分配費用   sq%f%?(V  
applied manufacturing expense 己分配製造費用   RB!g
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apportioned charge 攤派費用   `^/Q"zH  
appreciation 漲價   N78Ev7PN  
article of association 公司章程   z{ 8!3>:E  
assessment 課稅   Kt-@a%O0  
assets 資產   k`d  
attorney fee 律師費   Z-p_hNb  
audit 審計   px*MOHq K  
auditor 審計員   _Cxs"to  
average 平均數   "](~VF[J8  
average cost 平均成本   .*Z]0~ &
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bad debt 壞賬   _>*"6  
balance 餘額   L\UYt\ks  
balance sheet 資產負債表   G8SJ
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bank account 銀行賬戶   GM5::M]fS  
bank balance 銀行結存   Y<B| e91C  
bank charge 銀行手續費   n1QO/1} :  
bank deposit 銀行存款   q#Bdq8  
bank discount 銀行貼現   5)vXmAD/0  
bank draft 銀行匯票   pJmn;XbME  
bank loan 銀行借款   8L#sg^1V  
bank overdraft 銀行透支   8WvT0q>]  
bankers acceptance 銀行承兌   8ViDh  
bankruptcy 破產   ~HELMS~-  
bearer 持票人   $I.'7 &h;  
beneficiary 受益人   NH{0KZ R  
bequest 遺產   TCVJ[LbJ  
bill 票據   \oi=fu=}*  
bill of exchange 匯票   vXc<#X9  
bill of lading 提單   7"gy\_M  
bills discounted 貼現票據   M*x_1h5n  
bills payable 應付票據   ZjzQv)gZ  
bills receivable 應收票據   /+rHy7(\  
board of directors 董事會   js{ RaR=  
bonds 債券   8?PNyO-Wt5  
bonus 紅利   mGIS[_dcs  
book value 賬面價值   $ZA71TzMV  
bookkeeper 簿記員   @~"0|,6VC  
bookkeeping 簿記   N-^\e)ln  
branch office general ledger 支店往來賬戶   J~==<?j:  
broker 經紀人   [P^ .=F  
brought down 接前   8NLk`/  
brought forward 接上頁   O@l`D`  
budget 預算   BM3n Z<%3  
by-product 副產品   zEu* q7  
by-product sales 副產品銷售   t({:TQ  
capital 股本   ?xy~N?N  
capital income 資本收益   :wIbKs.r  
capital outlay 資本支出   NJ|8##Z>  
capital stock 股本   6`4=!ZfI  
capital stock certificate 股票   $ ED<:[3N  
carried down 移後   HxkhlNB  
carried forward 移下頁   FsD}Nk=m~  
cash 現金   5@i/4%S  
cash account 現金賬戶   u|+O%s TQ  
cash in bank 存銀行現金   E0GpoG5C  
cash on delivery 交貨收款   5Rq
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cash on hand 庫存現金   $} ~:x_[  
cash payment 現金支付   (|S e+Y#e,  
cash purchase 現購   !fZxK CsQ  
cash sale 現沽   =l {>-`:  
cashier 出?#123;員   */6PkNq  
cashiers check 本票   [~x Ql  
certificate of deposit 存款單折   Yk:\oM  
certificate of indebtedness 借據   9]l7j\L  
certified check 保付支票   hEDj"`Px  
certified public accountant 會計師   4PNl3N3,n  
charges 費用   `a] /e  
charge for remittances 匯水手續費   'y@0P5[se  
charter 營業執照   F$d`Umqs;P  
chartered accountant 會計師   |Kb-oM&^#  
chattles 動產   wL~ dZ!,J  
check 支票   Tc{r}y[)  
che stub 支票存根   8USF;k  
closed account 己結清賬戶   k5|h8%h8  
closing 結算   [gU z9iU  
closing entries 結賬紀錄   U)N;=gr\  
closing stock 期末存貨   |XPT2eQ{  
closing the book 結賬   7GpSWM6  
columnar journal 多欄日記賬   V0"UFy?i  
combination 聯合   <wa}A!fu  
commission 佣金   e)O6k7U$  
commodity 商品   lr=*Ty(V  
common stock 普通股   ^* RmT  
company 公司   ^IY1^x  
compensation 賠償   EFhe``  
compound interest 複利   [@Y?'={qE  
consignee 承銷人   V*LpO8=  
consignment 寄銷   ?NJ\l5'  
consignor 寄銷人   5ZUqCl(PX)  
consolidated balance sheet 合併資產負債表   VDBP]LRF  
consolidated profit and loss account 合併損益表   !DXKn\aQf  
consolidation 合併   2UA h^i-^  
construction cost 營建成本   gFJd8#6t  
construction revenue 營建收入   FSC74N/  
contract 合同   @32JMS<  
control account 統制賬戶   njX!Ez  
copyright 版權   `G,\=c~{A  
corporation 公司   7\<#z|  
cost 成本   c1Xt$[_  
cost accounting 成本會計   .(`#q@
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cost of labour 勞工成本   t\S}eoc  
cost of production 生產成本   Mvu!  
cost of manufacture 製造成本   % ?@PlQ  
cost of sales 銷貨成本   "4zTP!Ow  
cost price 成本價格   ?=-18@:.ss  
credit 貸方   g#W)EXUR  
credit note 收款通知單   =T!i
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creditor 債權人   ^dld\t:tV7  
crossed check 橫線支票   M5CFW >T  
current account 往來活期賬戶   @ITJ}e4  
current asset 流動資產   6 l<q  
current liability 流動負債   L6O*aZ|  
current profit and loss 本期損益   {a\m0Bw/  
debit 借方   %TP0i#J  
debt 債務   +<(N]w
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debtor 債務人   m6bAvy]3<t  
deed 契據   P_ U[OM\  
deferred assets 遞延資產   ]`b/_LJN$F  
deferred liabilities 遞延負債  
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delivery 交貨   $b QD{ {  
delivery expense 送貨費   q",n:=PL  
delivery order 出貨單   P?\IlziCB  
demand draft 即期匯票   GFB(c  
demand note 即期票據   ~K5eO-  
demurrage charge 延期費   sFsp`kf  
deposit 存款   o+r?N5  
deposit slip 存款單   _Y?p =;  
depreciation 折舊   KC[
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direct cost 直接成本   qk<(iVUO  
direct labour 直接人工   cQ} ,q+GR~  
director 董事   :<r.n "  
discount 折扣   9@9(zUS|  
discount on purchase 進貨折扣   [Abq("9p\  
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