[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。   P8B v3  
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acceptance 承兌   0@y
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account 賬戶   [lqwzW{(UN  
accountant 會計員   DAG2pc8zA  
accounting 會計   u6AReL'f  
accounting system 會計制度   :t6w+h  
accounts payable 應付賬款   ZkW
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accounts receivable 應收賬款   gL(ny/Ob9  
accumulated profits 累積利益   Uj)~>V'  
adjusting entry ?#123;整記錄   VfJYYR  
adjustment ?#123;整   jmbwV,@Q2  
administration expense 管理費用   8'Z#sM^E  
advances 預付   4|uh&4"*@W  
advertising expense 廣告費   1f]04TI  
agency 代理    ,%#FK|  
agent 代理人   r=<Oy1m/  
agreement 契約   !F*7Mif_E  
allotments 分配數   OAMsqeWYA  
allowance 津貼   {$,e@nn  
amalgamation 合併   9Xt5{\PJ  
amortization 攤銷   C`z[
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amortized cost 應攤成本   hHsCr@i  
annuities 年金   XO+^ q9  
applied cost 已分配成本   4tR:O#($V  
applied expense 已分配費用   ;Ft_Xiq  
applied manufacturing expense 己分配製造費用   %vvA'WG  
apportioned charge 攤派費用   +_tK \MN  
appreciation 漲價   05mjV6j7m  
article of association 公司章程   gnW`|-:\  
assessment 課稅   CpuL[|51  
assets 資產   Q# w`ZQX3  
attorney fee 律師費   3%Z:B8:<y  
audit 審計   ~6z<tyD^  
auditor 審計員   LfEeFF=#n  
average 平均數   ^uIP   
average cost 平均成本   +1R?R9^Fw  
bad debt 壞賬   'c3P3`o,;  
balance 餘額   }>I|\Z0I  
balance sheet 資產負債表   Yy6Mkw7X  
bank account 銀行賬戶   5t`< KRz)I  
bank balance 銀行結存   &FF%VUfQJ  
bank charge 銀行手續費   7F OG^  
bank deposit 銀行存款   NGIbUH1[  
bank discount 銀行貼現   A*jU &3#  
bank draft 銀行匯票   `LU[+F8<  
bank loan 銀行借款   iB;EV8E  
bank overdraft 銀行透支   T u>5H`  
bankers acceptance 銀行承兌   nFU'D
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bankruptcy 破產   )?#*GMWU  
bearer 持票人   C?jk#T  
beneficiary 受益人   xj8yQ Y1  
bequest 遺產   P;_}n
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bill 票據   ~NT2QY5!K  
bill of exchange 匯票   Z<L|WRe  
bill of lading 提單   8aDhHXI  
bills discounted 貼現票據   %M8m 8 )  
bills payable 應付票據   THC7e>P4  
bills receivable 應收票據   Bx9R!u5D  
board of directors 董事會   qxKW%{6o  
bonds 債券   coa+@g,w7#  
bonus 紅利   `@%hz%8Y  
book value 賬面價值   B:Y"X:Y  
bookkeeper 簿記員   \)KLm  
bookkeeping 簿記   v_M-:e3`  
branch office general ledger 支店往來賬戶   2d),*Cvf  
broker 經紀人   rCt8Q&mzf  
brought down 接前   A[W3.$s  
brought forward 接上頁   E r /:iO)_  
budget 預算   SU>2M
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by-product 副產品   9e5XS\  
by-product sales 副產品銷售   mX8k4$z  
capital 股本   ncw)VH;_-  
capital income 資本收益   KrVP#|9%"  
capital outlay 資本支出   W:5uoO]=<  
capital stock 股本   S7i,oP7  
capital stock certificate 股票   RuyqB>[o  
carried down 移後   xF4S  
carried forward 移下頁   e_U1}{=t  
cash 現金   \!`k:lusa  
cash account 現金賬戶   fca Uj9qN  
cash in bank 存銀行現金   &+0WZ#VI  
cash on delivery 交貨收款   h{xq  
cash on hand 庫存現金   .J=<E  
cash payment 現金支付   *vFXe_.  
cash purchase 現購   |
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cash sale 現沽   m2sf]-?Y  
cashier 出?#123;員   HN
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cashiers check 本票   oU|yBs1  
certificate of deposit 存款單折   pry
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certificate of indebtedness 借據   ]lQLA IQ  
certified check 保付支票   ]2zzY::Sd=  
certified public accountant 會計師   9:\#GOg  
charges 費用   U5[,UrC  
charge for remittances 匯水手續費   le7!:4/8  
charter 營業執照   FaA'%P@  
chartered accountant 會計師   FdwlRuG  
chattles 動產   tBB\^xq:  
check 支票   P3e}G-Oz  
che stub 支票存根   N byc,a[o  
closed account 己結清賬戶   ,ma4bqRMc  
closing 結算   %[l#S*)~  
closing entries 結賬紀錄   bM@8[&ta  
closing stock 期末存貨   1uwzo9Yg  
closing the book 結賬   NzBX2  
columnar journal 多欄日記賬   $bo,m2)  
combination 聯合   $!LL  
commission 佣金   e&k=fV  
commodity 商品   S+*%u/;l  
common stock 普通股   U
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company 公司   +.3,(l  
compensation 賠償   w]ihGh  
compound interest 複利   c.?+rcnq  
consignee 承銷人   -a+oQP]O  
consignment 寄銷   V#Pz`D  
consignor 寄銷人   QKP@+E_U  
consolidated balance sheet 合併資產負債表   o[Gp*o\  
consolidated profit and loss account 合併損益表   WH

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consolidation 合併   m[w 8|[  
construction cost 營建成本   (~U1X
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construction revenue 營建收入   7eU |iDYo  
contract 合同   #cCR\$-~  
control account 統制賬戶   x2M{=MExE.  
copyright 版權   >|W\8dTQ  
corporation 公司   8GKqPS+  
cost 成本   p E56CM  
cost accounting 成本會計   JI7.:k;  
cost of labour 勞工成本   g[D`.  
cost of production 生產成本   ~IQ2;

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cost of manufacture 製造成本   $T
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cost of sales 銷貨成本   |M$ESj4@  
cost price 成本價格   y9::m]s  
credit 貸方   x6iT"\MO  
credit note 收款通知單   x7!YA>  
creditor 債權人   Y'9<fSn5&  
crossed check 橫線支票   d>bS)  
current account 往來活期賬戶   >XU93 )CX  
current asset 流動資產   n[c/L8j  
current liability 流動負債   {0J (=\u  
current profit and loss 本期損益   .!2Ac  
debit 借方   Qh{]gw-6  
debt 債務   41s[p56+@  
debtor 債務人   -Izc-W  
deed 契據   :ySQ[AJ"  
deferred assets 遞延資產   Hphfqdh0`  
deferred liabilities 遞延負債   o4d[LV4DS  
delivery 交貨    1k39KO@  
delivery expense 送貨費   R1j)0b6cQ%  
delivery order 出貨單   *<IQ+oat,a  
demand draft 即期匯票   #Py
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demand note 即期票據   \EC7*a0  
demurrage charge 延期費   MU#$tXmnC  
deposit 存款   V+dFL9  
deposit slip 存款單   ffibS0aM  
depreciation 折舊   >=!
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direct cost 直接成本   PTf.(B"z  
direct labour 直接人工   SHt#%3EU  
director 董事   d_!lRQ^N  
discount 折扣   ufc_m 4PN  
discount on purchase 進貨折扣   #h~v(Z}  
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