[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。   >yBqi^aL  
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acceptance 承兌   Ni,nQ;9  
account 賬戶   %q{q.(M#  
accountant 會計員   }r,\0Wm  
accounting 會計   \(o"/*  
accounting system 會計制度   7},A.q  
accounts payable 應付賬款   =&HLz 7|  
accounts receivable 應收賬款   &.?XntI9O  
accumulated profits 累積利益   y>^a~}Z
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adjusting entry ?#123;整記錄   *uky QZ9  
adjustment ?#123;整   V2MOD{Maat  
administration expense 管理費用   c`;\sW-_W  
advances 預付   .Ea
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advertising expense 廣告費   25^?|9o7  
agency 代理   }r:
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agent 代理人   sibYJKOy  
agreement 契約   w0pMH p'Y  
allotments 分配數   4= zs&  
allowance 津貼   [|}I S@  
amalgamation 合併   XX6Z|Y5.  
amortization 攤銷   xP;r3u s  
amortized cost 應攤成本   K1B9t{T  
annuities 年金   9"[;ld<  
applied cost 已分配成本   +.
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applied expense 已分配費用   / HTY>b  
applied manufacturing expense 己分配製造費用   @mp`C}x"0&  
apportioned charge 攤派費用   A'WR!*Yt  
appreciation 漲價   Vz{+3vfra6  
article of association 公司章程   @f!X%)\;x  
assessment 課稅   okNo-\Dh!  
assets 資產   D
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attorney fee 律師費  

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audit 審計   em$pU*`P  
auditor 審計員   7R+(3NU1A  
average 平均數   7nZPh3%  
average cost 平均成本   6SSDc/  
bad debt 壞賬   Y+gY"  
balance 餘額   ']]
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balance sheet 資產負債表   d[ N1zQW  
bank account 銀行賬戶   wT1s;2%  
bank balance 銀行結存   cTq kM@S  
bank charge 銀行手續費   4zug9kFK  
bank deposit 銀行存款   C@rGa
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bank discount 銀行貼現   : ! ya&o  
bank draft 銀行匯票   iCt.rr~;V  
bank loan 銀行借款   Ucj?$=  
bank overdraft 銀行透支   D:)Wr, 26  
bankers acceptance 銀行承兌   :|7#D,2  
bankruptcy 破產   zM0NRERi  
bearer 持票人   @NHh-&;w  
beneficiary 受益人   {7o#Ve  
bequest 遺產   l6viP}R  
bill 票據   *6uccx7{  
bill of exchange 匯票   WzMYRKZ  
bill of lading 提單   a QH6akH  
bills discounted 貼現票據   &hCbXs=  
bills payable 應付票據   K%(y<%Xp  
bills receivable 應收票據   1+o]+Jz|  
board of directors 董事會   x3@-E  
bonds 債券   L74Mz]v  
bonus 紅利   }Q 7y tE  
book value 賬面價值   hbjAxioA  
bookkeeper 簿記員   |s|}u`(@9  
bookkeeping 簿記   X1L@ G  
branch office general ledger 支店往來賬戶   2wf&jGHs  
broker 經紀人   )Q)qz$h@  
brought down 接前   xU *:a[g
 
brought forward 接上頁   rS8a/d~;0  
budget 預算   ! >UlvT-  
by-product 副產品   w =^.ICyb@  
by-product sales 副產品銷售   0lw> mxN  
capital 股本   g(7-3q8eq  
capital income 資本收益   \-<BUG]=  
capital outlay 資本支出   W
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capital stock 股本   HpwMm^  
capital stock certificate 股票   ${Z0@G+  
carried down 移後   ]B8  A  
carried forward 移下頁   "LyD  
cash 現金   >1y6DC  
cash account 現金賬戶   AeJ

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cash in bank 存銀行現金   49$P  
cash on delivery 交貨收款   ``o]i{x  
cash on hand 庫存現金   v=`yfCX-qX  
cash payment 現金支付   K^-1M?  
cash purchase 現購   5dBftTv?  
cash sale 現沽   `:/'")+@v  
cashier 出?#123;員   MNT~[Z9L5G  
cashiers check 本票   :_{8amO  
certificate of deposit 存款單折    %Bq~b$  
certificate of indebtedness 借據   x)5}:b1B=  
certified check 保付支票   ZWs  
certified public accountant 會計師   ~lj~]j  
charges 費用   qsj{0Go  
charge for remittances 匯水手續費   CB@7XUR  
charter 營業執照   j!;LN)s@?  
chartered accountant 會計師   Z\0Rw>#  
chattles 動產   e3~MU6  
check 支票   Z%T Ajm  
che stub 支票存根   jW/WG tz  
closed account 己結清賬戶   ez4!5&TzRm  
closing 結算   _ _Of0<  
closing entries 結賬紀錄   _=v#"l  
closing stock 期末存貨   K!|eN_1A   
closing the book 結賬   bMH~vR  
columnar journal 多欄日記賬   ZsGvv]P  
combination 聯合   m0HK1'  
commission 佣金   gLiJ&H  
commodity 商品   "gJ?LojB<  
common stock 普通股   WhPP4 #  
company 公司   nD  wh  
compensation 賠償   ?W/.'_  
compound interest 複利   {I
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consignee 承銷人   t;O)  
consignment 寄銷   OV>&`puL  
consignor 寄銷人   +ikSa8)*i  
consolidated balance sheet 合併資產負債表   =C\Tl-$\f  
consolidated profit and loss account 合併損益表   F^ q{[Z  
consolidation 合併   Y\xEPh  
construction cost 營建成本   'K[ml ?_  
construction revenue 營建收入   \ovs[&  
contract 合同   .35(MFvq!  
control account 統制賬戶   ]8$8QQc<<5  
copyright 版權   *X5)9dq  
corporation 公司   =?
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cost 成本   1ni+)p>]  
cost accounting 成本會計   3o.x<G(  
cost of labour 勞工成本   yR[6s#F/h  
cost of production 生產成本   U?[ (  
cost of manufacture 製造成本   'u
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cost of sales 銷貨成本   fI.|QD*$b  
cost price 成本價格   rxCzPF  
credit 貸方   T
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credit note 收款通知單   {DO9%ej)  
creditor 債權人   {QG.> lB  
crossed check 橫線支票   (m]l -R e  
current account 往來活期賬戶   <o E Ay  
current asset 流動資產   ?_Qe45 @  
current liability 流動負債   wO??"${OH  
current profit and loss 本期損益   Z0g
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debit 借方   )e(<YST  
debt 債務   \C~X_/sg  
debtor 債務人   *&U~Io"U  
deed 契據   U-|]A\`)I  
deferred assets 遞延資產   '/Aq2  
deferred liabilities 遞延負債   1M ?BSH{  
delivery 交貨   fk*(8@u>  
delivery expense 送貨費   6<&~R3dQ  
delivery order 出貨單   mV0,T*}e  
demand draft 即期匯票   7FX4|]  
demand note 即期票據   )
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demurrage charge 延期費   Z|$#  
deposit 存款   $]7f1U_e  
deposit slip 存款單   yT^x0?
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depreciation 折舊   (s8b?Ol/  
direct cost 直接成本   |Xt G9A>  
direct labour 直接人工   RpdUR*K9x  
director 董事   n 0!8)Sth  
discount 折扣   y
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discount on purchase 進貨折扣   `46~j  
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