[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。   Xn #v!  
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acceptance 承兌   N GL,j\(~7  
account 賬戶   5"mH6%d :8  
accountant 會計員   =.\PG[  
accounting 會計   @;`d\lQ  
accounting system 會計制度   rPUk%S  
accounts payable 應付賬款   wS @-EcCB  
accounts receivable 應收賬款   0.z\YTZ9  
accumulated profits 累積利益   K(75)/  
adjusting entry ?#123;整記錄   tr@)zM GB  
adjustment ?#123;整   "fOxS\ er  
administration expense 管理費用   R>y/Y<5=  
advances 預付   QUKv :;  
advertising expense 廣告費   <}('w/  
agency 代理   ,}a'h4C  
agent 代理人   ),5|Ves;t[  
agreement 契約   F/w*[Xi Sh  
allotments 分配數   9`T2  
allowance 津貼   cllnYvr3  
amalgamation 合併   Bhg,P.7   
amortization 攤銷   'j'G4P_G  
amortized cost 應攤成本   Jm[_X  
annuities 年金   #j4jZBOTM  
applied cost 已分配成本   YlJ_$Q[  
applied expense 已分配費用   BI:O?!:9)  
applied manufacturing expense 己分配製造費用   3F?_{A  
apportioned charge 攤派費用   P&5kO;ia  
appreciation 漲價   {pz7ADK<  
article of association 公司章程   +~\1g^h  
assessment 課稅   ,?(U4pzX  
assets 資產   e_3($pj  
attorney fee 律師費  
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audit 審計   fx*Q,}t  
auditor 審計員   |H&&80I  
average 平均數   
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average cost 平均成本   H{I,m-  
bad debt 壞賬   Y_,Tm  
balance 餘額   o[
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balance sheet 資產負債表   b:(t22m#?  
bank account 銀行賬戶   4
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bank balance 銀行結存   tJ9gwx7Pg  
bank charge 銀行手續費   C8AR^FW  
bank deposit 銀行存款   OCv,EZ  
bank discount 銀行貼現   DyM<aT  
bank draft 銀行匯票   0s.X  
bank loan 銀行借款   W-<`V o'  
bank overdraft 銀行透支   N?><%fra  
bankers acceptance 銀行承兌   ]6@6g>f?  
bankruptcy 破產   {ug*  
bearer 持票人   9O|k|FD  
beneficiary 受益人   "w{$d&+?ag  
bequest 遺產   ~*hCTqHvN  
bill 票據   Y{g[LG`U  
bill of exchange 匯票   CS\8ej}y  
bill of lading 提單   NuR3]Ja\0  
bills discounted 貼現票據    EnP>  
bills payable 應付票據   r;@"s g  
bills receivable 應收票據   h.4FY<  
board of directors 董事會   ui<Mnm_T;d  
bonds 債券   *QA
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bonus 紅利   N ,nvAM  
book value 賬面價值   m;
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bookkeeper 簿記員   `2 hLs _  
bookkeeping 簿記   46gDoSS  
branch office general ledger 支店往來賬戶   >/G[Oo  
broker 經紀人   @BMuov  
brought down 接前   EL(BXJrx{  
brought forward 接上頁   349BQ5ND  
budget 預算   bwe)_ < c  
by-product 副產品   q+{yv  
by-product sales 副產品銷售   b]g
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capital 股本   Q=t_m(:0  
capital income 資本收益   qflOi8  
capital outlay 資本支出   ]e(\<R6Gf  
capital stock 股本   'RZ0,SK'  
capital stock certificate 股票   d"OYq
 
carried down 移後   FB2{qG3  
carried forward 移下頁   $J=`fx  
cash 現金   bJ^Jmb  
cash account 現金賬戶   K)GpQ|4:<  
cash in bank 存銀行現金   D*t[5,~ j  
cash on delivery 交貨收款   iHeu<3O  
cash on hand 庫存現金   &Y1RPO41J  
cash payment 現金支付   ~T!D:2G  
cash purchase 現購   ;jh.\a_\  
cash sale 現沽   V(;c#%I2  
cashier 出?#123;員   4"#F=f0  
cashiers check 本票   &Xi]0\M)  
certificate of deposit 存款單折   ";TqYk=-  
certificate of indebtedness 借據   ]T._TZ"  
certified check 保付支票   1pP q)}=+  
certified public accountant 會計師   T[kS;-x  
charges 費用   ~(]'ah,  
charge for remittances 匯水手續費   Mo]a
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charter 營業執照   11RqP:zg  
chartered accountant 會計師   85BB{T;  
chattles 動產   $ZlzS`XF7  
check 支票   A`1
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che stub 支票存根   _7<G6q2(  
closed account 己結清賬戶   H/l,;/q]b  
closing 結算   0Ok[`r`  
closing entries 結賬紀錄   B$MHn?  
closing stock 期末存貨   p~OX1RBI  
closing the book 結賬   >N"=10  
columnar journal 多欄日記賬   r=#v@]zB  
combination 聯合   ~^>g<YR[  
commission 佣金   )kIjZ  
commodity 商品   zz #IY'dwT  
common stock 普通股   oxLO[js  
company 公司   qdo_YPG  
compensation 賠償   4iY <7l8  
compound interest 複利   ! q+>'Mt  
consignee 承銷人   <7o@7r'0  
consignment 寄銷   * yGlX
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consignor 寄銷人   tG[v@-O  
consolidated balance sheet 合併資產負債表   ?f*>=;7=  
consolidated profit and loss account 合併損益表   2{S*$K[M  
consolidation 合併   5
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construction cost 營建成本   !,{-q)'D  
construction revenue 營建收入   @B9#Hrc  
contract 合同   ^_/gM[H.  
control account 統制賬戶   B-V
  
copyright 版權   Y#FSU#a$<  
corporation 公司   64D4*GQ  
cost 成本   R)Dh;XA  
cost accounting 成本會計   %>t4ib_8  
cost of labour 勞工成本   m Gx{Vpt  
cost of production 生產成本   VM+l9 z>  
cost of manufacture 製造成本   lM.k*`$  
cost of sales 銷貨成本   v1$}JX  
cost price 成本價格   !
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credit 貸方   Pt7C/ qM/  
credit note 收款通知單   J7k=5Fqej;  
creditor 債權人   xLw[ aYy4  
crossed check 橫線支票   c+jnQM'  
current account 往來活期賬戶   Oyp)Wm;@  
current asset 流動資產   be'&tsZ9  
current liability 流動負債   GuQ#  
current profit and loss 本期損益   >HRLL\u9  
debit 借方   d4 o_/[  
debt 債務   \>+BvF  
debtor 債務人   mWuhXY^Q  
deed 契據   <n0j'P>1  
deferred assets 遞延資產   :s|xa u=  
deferred liabilities 遞延負債   9\i^.2&  
delivery 交貨   I bE Nq  
delivery expense 送貨費   W |+&K0M  
delivery order 出貨單   +Q!Kj7EU/  
demand draft 即期匯票   dfs1BV'  
demand note 即期票據   BF U#FE)s  
demurrage charge 延期費   <"`P;,S  
deposit 存款   kaVYe)~  
deposit slip 存款單   tfjbG;R  
depreciation 折舊   !DeU8.%  
direct cost 直接成本   {=_xze)  
direct labour 直接人工   sE0,b  
director 董事   >u=nGeO  
discount 折扣   -3C$br  
discount on purchase 進貨折扣   QM'>
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