[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。   P9h]Bu  
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acceptance 承兌   pMZKF=  
account 賬戶   Vp{e1xpY  
accountant 會計員   CMI'y(GN  
accounting 會計   H>Wi(L7  
accounting system 會計制度   Itn7Kl  
accounts payable 應付賬款   0\3mS{s  
accounts receivable 應收賬款   2D|2/ >[  
accumulated profits 累積利益   ZNb;24  
adjusting entry ?#123;整記錄   g}HB |$P7  
adjustment ?#123;整   t<S]YA~N'  
administration expense 管理費用   u%n6!Zx  
advances 預付   "[(&$I  
advertising expense 廣告費   34S|[PXd  
agency 代理   n^<3E; a  
agent 代理人   wcGI2aflD  
agreement 契約   h'Tn&2r6  
allotments 分配數   f4.k%|
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allowance 津貼   )X*?M?~\  
amalgamation 合併   -1dbJ/)  
amortization 攤銷   l(X8 cHAi  
amortized cost 應攤成本   a(}dF?M=  
annuities 年金   Nu!(7  
applied cost 已分配成本   |GPR3%9  
applied expense 已分配費用   o!.\+[  
applied manufacturing expense 己分配製造費用   yh9fHN)F  
apportioned charge 攤派費用   3I!xa*u  
appreciation 漲價   ,nn5LQ|l.j  
article of association 公司章程   jIY   
assessment 課稅   ;A^0="x&  
assets 資產   gq9D#B  
attorney fee 律師費   "E`;8 SZa  
audit 審計   RiHOX&-7  
auditor 審計員   .yz-o\,gF%  
average 平均數    ~"\qX+  
average cost 平均成本   {v&c5B~,\  
bad debt 壞賬   J6x# c`Y  
balance 餘額   GdZ_  
balance sheet 資產負債表   (_&W@:"z  
bank account 銀行賬戶   hw[jVx  
bank balance 銀行結存   /18Z4TA  
bank charge 銀行手續費   -TnvX (ok4  
bank deposit 銀行存款   a*4"j2j v  
bank discount 銀行貼現   _?UW,5=O  
bank draft 銀行匯票   !'uLV#YEZ  
bank loan 銀行借款   K:}~8 P>^  
bank overdraft 銀行透支   ogN/zIU+VA  
bankers acceptance 銀行承兌   Wtl0qug  
bankruptcy 破產   (qn ;MN6<  
bearer 持票人   M%=V vE.I  
beneficiary 受益人   !3~VoNh,  
bequest 遺產   f1R&Q  
bill 票據   B<.XowT'  
bill of exchange 匯票   ) V}q7\G~  
bill of lading 提單   NOOP_:(7H  
bills discounted 貼現票據   C+{du^c$  
bills payable 應付票據  
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bills receivable 應收票據   x;H#-^LxW=  
board of directors 董事會   |||uTfrJ  
bonds 債券   &cj/8A5-  
bonus 紅利   F 8*e  
book value 賬面價值   >FtW~J"X  
bookkeeper 簿記員   ;K[ G]8  
bookkeeping 簿記   L||_
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branch office general ledger 支店往來賬戶   u3{gX{so  
broker 經紀人   q/w U7P\%  
brought down 接前   nnBgTtsC]  
brought forward 接上頁   }gw `,i  
budget 預算   ?3:OPP`s  
by-product 副產品   5j(3pV`_  
by-product sales 副產品銷售   QusEWq)}<  
capital 股本   1VW;[ ocQ  
capital income 資本收益   $YDZtS&h  
capital outlay 資本支出   /EY^ui  
capital stock 股本   F",]*>r  
capital stock certificate 股票   J"w!Q\_  
carried down 移後   N*t91 X  
carried forward 移下頁   COS(pfC  
cash 現金   /'|'3J]HP  
cash account 現金賬戶   w, 0tY=h6  
cash in bank 存銀行現金   Q(lj&!?1k  
cash on delivery 交貨收款   3[Pa~]yS  
cash on hand 庫存現金   33d86H%;  
cash payment 現金支付   G?-27Jk8  
cash purchase 現購   jE)&`yZ5  
cash sale 現沽   D .3Q0a6  
cashier 出?#123;員   _E5%Px5>L  
cashiers check 本票   .8is!TT  
certificate of deposit 存款單折   zUn> )#ZC  
certificate of indebtedness 借據   < 4DWH  
certified check 保付支票   VQHJO I  
certified public accountant 會計師   \GtZX!0  
charges 費用   
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charge for remittances 匯水手續費   TQ&%SMCn  
charter 營業執照   OwIW;8Z  
chartered accountant 會計師   2G"mm(   
chattles 動產   N"|^AF  
check 支票   ]ABpOrg  
che stub 支票存根   @aR! -}  
closed account 己結清賬戶   'e-Nt&;  
closing 結算   HtOo*\Ne  
closing entries 結賬紀錄   _>HXQ6Hw  
closing stock 期末存貨   -B2>~#L  
closing the book 結賬   y(|6`  
columnar journal 多欄日記賬  
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combination 聯合   Z,o*M#}  
commission 佣金   5EIhCbA  
commodity 商品   p7(xk6W  
common stock 普通股   -
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company 公司   p#.B Fy
 
compensation 賠償   U{D ?1tF  
compound interest 複利   '#<?QE!d2  
consignee 承銷人    TyMRm  
consignment 寄銷   M;W{A)0i1  
consignor 寄銷人   k]x64hgm  
consolidated balance sheet 合併資產負債表   !B?/6XRUx  
consolidated profit and loss account 合併損益表   \s;]Tg  
consolidation 合併   gcr,?rE<  
construction cost 營建成本   zW%-Z6%D  
construction revenue 營建收入   w5jH#ja  
contract 合同   o_U=]mEDY  
control account 統制賬戶   MxxYMR  
copyright 版權   _jef{j  
corporation 公司   \Ja%u"DA  
cost 成本   ?[Q;275  
cost accounting 成本會計   9A\J*OU  
cost of labour 勞工成本   TJ`E/=J!  
cost of production 生產成本   ]M{SM`Ya  
cost of manufacture 製造成本   W<;i~ W
 
cost of sales 銷貨成本   cl2@p@av  
cost price 成本價格   _6qf>=qQ`"  
credit 貸方   TEB%y9  
credit note 收款通知單   J),7ukLu^  
creditor 債權人   }.gDaxj  
crossed check 橫線支票   -]5dD VSO  
current account 往來活期賬戶   $c0SWz  
current asset 流動資產   -w 2!k  
current liability 流動負債   <(d^2-0  
current profit and loss 本期損益   2Iz@lrO6  
debit 借方  
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debt 債務   HeGGAjc  
debtor 債務人   >;o^qi_$  
deed 契據   jL8&  
deferred assets 遞延資產   )aquf<u@  
deferred liabilities 遞延負債   \WouTn  
delivery 交貨   Gyy:.]>&  
delivery expense 送貨費   M O* m@  
delivery order 出貨單   gq[}/E0e  
demand draft 即期匯票   )QaJYC^+  
demand note 即期票據   P%pB]d.qpi  
demurrage charge 延期費   J~ v<Z/gm  
deposit 存款   ]*juF[r(  
deposit slip 存款單   $a\q<fN}  
depreciation 折舊   }<FBcc(n  
direct cost 直接成本   x:;8U i"&B  
direct labour 直接人工   {_3ZKD(\  
director 董事   |kV,B_q
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discount 折扣   <3HW!7Ad1  
discount on purchase 進貨折扣   O:r<es1  
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