[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。   @= < {_p  
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acceptance 承兌   .M6.]H  
account 賬戶   I!zoo[/)%  
accountant 會計員   1I;q@g0  
accounting 會計   !&%KJS6p4  
accounting system 會計制度   V7$ m.P#uM  
accounts payable 應付賬款   j)ic7b  
accounts receivable 應收賬款   % :G78.  
accumulated profits 累積利益   h(WlJCln  
adjusting entry ?#123;整記錄   BDt$s( \  
adjustment ?#123;整    2_$8Ga  
administration expense 管理費用   (4Db%Iw  
advances 預付   "t2T*'j{  
advertising expense 廣告費    hyxv+m[  
agency 代理   ]W3u~T*  
agent 代理人   TjpyU:R,&|  
agreement 契約   O!PGZuF  
allotments 分配數   8] LF{Obz[  
allowance 津貼   )~M@2;@L  
amalgamation 合併  
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amortization 攤銷   WjBml'^RY  
amortized cost 應攤成本   erI&XI  
annuities 年金   m.P F'_)/  
applied cost 已分配成本   b'(AVA  
applied expense 已分配費用   %>&~?zrq  
applied manufacturing expense 己分配製造費用   :M6|V_Yp  
apportioned charge 攤派費用   h`Jc%6o  
appreciation 漲價   Rd(8j+Q?ps  
article of association 公司章程   hLfWDf*T|  
assessment 課稅   7$7| ~k  
assets 資產   gvVy0nJI~  
attorney fee 律師費   58?WO}  
audit 審計   7L+Wj }m  
auditor 審計員   ln<[CgV8  
average 平均數   4=MVn  
average cost 平均成本   xpZ@ DK;  
bad debt 壞賬   ^uo,LTq+  
balance 餘額   oD%n}  
balance sheet 資產負債表   +R?E @S  
bank account 銀行賬戶   [,&g46x22  
bank balance 銀行結存   6l|L/Z_6  
bank charge 銀行手續費   K*^'tltJ  
bank deposit 銀行存款   Qc33CA  
bank discount 銀行貼現   d%@0xsU1  
bank draft 銀行匯票   "eoPG#]&  
bank loan 銀行借款   /XG7M=A$o  
bank overdraft 銀行透支   wz+m
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bankers acceptance 銀行承兌   2 SU'lh\E  
bankruptcy 破產   i K@RQi  
bearer 持票人   h-.^*=]R6  
beneficiary 受益人   D~qi6@
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bequest 遺產   z:UkMn[  
bill 票據   H94_ae  
bill of exchange 匯票   <S_0=U  
bill of lading 提單   6n:X p_yO  
bills discounted 貼現票據   -X*.scw  
bills payable 應付票據   {\?f|mmq  
bills receivable 應收票據   ~#EXb?#uS  
board of directors 董事會   0#c-
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bonds 債券   &2@"zD  
bonus 紅利   x8z
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book value 賬面價值   c[1{>z{G  
bookkeeper 簿記員   HJr*\%D}1  
bookkeeping 簿記   w8>lWgN  
branch office general ledger 支店往來賬戶   yR F+
 
broker 經紀人   XW'7  
brought down 接前   %to .'R  
brought forward 接上頁   ;8F6a:\v  
budget 預算   "6e3Mj\  
by-product 副產品   ^=I[uX-3ue  
by-product sales 副產品銷售   NgGpLdaC2v  
capital 股本   b6g9!  
capital income 資本收益   GNG.N)q#C  
capital outlay 資本支出   q9zeN:><  
capital stock 股本   H
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capital stock certificate 股票   %[,^2s  
carried down 移後   "{{@N4^  
carried forward 移下頁   N9c#N%cu  
cash 現金   _#<l -R`  
cash account 現金賬戶   p<VW;1bt5  
cash in bank 存銀行現金   <!u(_Bxw/  
cash on delivery 交貨收款   JjA O9j%  
cash on hand 庫存現金   wMH13i3  
cash payment 現金支付   X7aj/:fXe  
cash purchase 現購   */]1?M@P)  
cash sale 現沽   (yu0iXZY  
cashier 出?#123;員   oxCfSA  
cashiers check 本票   X bV?=   
certificate of deposit 存款單折   z ISy\uka  
certificate of indebtedness 借據   B*Q.EKD8s  
certified check 保付支票   '?|.#D#-c  
certified public accountant 會計師   Erl@]P4  
charges 費用   a 8jG')zg  
charge for remittances 匯水手續費   !OH'pC5  
charter 營業執照   ^w RD|  
chartered accountant 會計師    `Q^Vm3h  
chattles 動產   KbRKPA`  
check 支票   ht)KS9Xu  
che stub 支票存根   ]o8~b-  
closed account 己結清賬戶   @0:mP  
closing 結算   9/\=6vC|  
closing entries 結賬紀錄   avv/mEf-f  
closing stock 期末存貨   el0W0T  
closing the book 結賬   YAF0I%PYU  
columnar journal 多欄日記賬   %ye4FwkRy  
combination 聯合   c_2kHT  
commission 佣金   j%&^qD,  
commodity 商品   #`Et{6WS  
common stock 普通股   fI(H : N  
company 公司   X/wqfP  
compensation 賠償   w*N9p8hb]  
compound interest 複利   "2/VDB4!FG  
consignee 承銷人   _nnl+S>K  
consignment 寄銷   dv\oVD  
consignor 寄銷人   (au7wI{  
consolidated balance sheet 合併資產負債表   785Y*.p  
consolidated profit and loss account 合併損益表   ?9H.JR2s%  
consolidation 合併   vCNYqa)m:  
construction cost 營建成本   DU4Prjb'  
construction revenue 營建收入   (3G]
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contract 合同   7~q'3 N  
control account 統制賬戶   ? Kn~fs8  
copyright 版權   i`:r2kU:*W  
corporation 公司   kjW`k?'s  
cost 成本   ZGOI8M]@  
cost accounting 成本會計   ]pA}h.R#-  
cost of labour 勞工成本   k4-C*Gx$h  
cost of production 生產成本   {=d\t<p*n  
cost of manufacture 製造成本   mY1$N}8fm  
cost of sales 銷貨成本   BPKeG0F7  
cost price 成本價格   PFIL)D |G  
credit 貸方   )Nq$~aAm  
credit note 收款通知單   Hv>Hz*s_I  
creditor 債權人   5k}U XRB?  
crossed check 橫線支票   (iiyptJ  
current account 往來活期賬戶   oM-@B'TK  
current asset 流動資產   pr-!otz  
current liability 流動負債   SIRZ_lt$r  
current profit and loss 本期損益   #6JCm!s  
debit 借方   {B
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debt 債務   `ml;#n,*  
debtor 債務人   *Mqg_} 0Y  
deed 契據   #PmF@ CHR  
deferred assets 遞延資產   'bg%9}  
deferred liabilities 遞延負債   D`.CXFI+U  
delivery 交貨   Tr}c]IP*  
delivery expense 送貨費  
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delivery order 出貨單   { lLUZM  
demand draft 即期匯票   $y>J=  
demand note 即期票據   U07n7`2w  
demurrage charge 延期費   \d%SC<s  
deposit 存款   _"F(w"|  
deposit slip 存款單   X;p,Wq#D'  
depreciation 折舊   ?Zoq|Q+  
direct cost 直接成本   i@_|18F]`  
direct labour 直接人工   g!%csf  
director 董事   {N;XjV1x  
discount 折扣   ?P`]^#  
discount on purchase 進貨折扣   4Kt?;
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