[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。   D4"](RXH  
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acceptance 承兌   N".-]bB  
account 賬戶   J-W,^%  
accountant 會計員   .2xp.i{  
accounting 會計   qdn\8Pn  
accounting system 會計制度   \bh3&Z'.  
accounts payable 應付賬款   $Xlyc.8YId  
accounts receivable 應收賬款   Cf_Ik  
accumulated profits 累積利益   /WDz;,X  
adjusting entry ?#123;整記錄   C/P,W>8  
adjustment ?#123;整   x*#F|N4~',  
administration expense 管理費用   nI4xK  
advances 預付   ;z9(  
advertising expense 廣告費   {PM)D [$i  
agency 代理   F:/R'0  
agent 代理人   (u]ajT  
agreement 契約   zX
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allotments 分配數   Q<L.!%vu}  
allowance 津貼  
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amalgamation 合併   6'Sc=;;:  
amortization 攤銷   5L<}u`0J  
amortized cost 應攤成本   JH~ve  
annuities 年金   b'$j* N  
applied cost 已分配成本   A a2 *f[  
applied expense 已分配費用   ^g,[#Rh  
applied manufacturing expense 己分配製造費用   F}Bc +i#]  
apportioned charge 攤派費用   %iI0JF*Ez  
appreciation 漲價   h^P>pI~  
article of association 公司章程   fB5Bh;K  
assessment 課稅   >GiM?*cC  
assets 資產   s,^?|Eo;0  
attorney fee 律師費   ^zGgvFf>  
audit 審計   g1\4Jb  
auditor 審計員   ->}K-n ),  
average 平均數   >taS<.G  
average cost 平均成本   Y*``C):K%  
bad debt 壞賬   A.vcE  
balance 餘額   a4,bP*H  
balance sheet 資產負債表   +1p>
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bank account 銀行賬戶   w\Q3h`.  
bank balance 銀行結存   J p .wg  
bank charge 銀行手續費   M[_~7~4  
bank deposit 銀行存款   @2  dp5  
bank discount 銀行貼現   pFSVSSQRV|  
bank draft 銀行匯票   %^"Tz,f  
bank loan 銀行借款   )BTJs)E  
bank overdraft 銀行透支   v,RLN`CID  
bankers acceptance 銀行承兌   d@"eWvnlZ  
bankruptcy 破產   kq:,}fc;B  
bearer 持票人   )dLESk  
beneficiary 受益人   Z`"UT#^SI  
bequest 遺產   F|V_iC+  
bill 票據   bF'~&<c  
bill of exchange 匯票   k
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bill of lading 提單   .c"UlOZ&w^  
bills discounted 貼現票據   `q eL$`  
bills payable 應付票據   ##u+[ !  
bills receivable 應收票據   R*TCoEKO  
board of directors 董事會   Ii*v(`2b  
bonds 債券   n<CJx+U  
bonus 紅利   X r M[8a  
book value 賬面價值   j&fr4t3  
bookkeeper 簿記員   %@Ks<"9  
bookkeeping 簿記   e=Kv[R'(M  
branch office general ledger 支店往來賬戶   5%?La`C9[  
broker 經紀人   (eJr-xZ/  
brought down 接前   Ht EjM|zj  
brought forward 接上頁   N) 
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budget 預算   #X"\:yN  
by-product 副產品   V{Idj\~Jh  
by-product sales 副產品銷售   dWD,iO_"@  
capital 股本   $EviGZFAaR  
capital income 資本收益   ^i-%FY_i5}  
capital outlay 資本支出   \\hZlCV,  
capital stock 股本   }#<Sq57n  
capital stock certificate 股票   :c)<B@NqNo  
carried down 移後   35RH|ci&  
carried forward 移下頁   <4{@g]0RV  
cash 現金   *&UVr  
cash account 現金賬戶   Z6>:
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cash in bank 存銀行現金   =oT@h 9VI  
cash on delivery 交貨收款   e^&
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cash on hand 庫存現金   UXQ{J5Ox+  
cash payment 現金支付   yH#;k:O=  
cash purchase 現購   kOdS^-  
cash sale 現沽   0Ba
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cashier 出?#123;員   i $I|JJJ  
cashiers check 本票   87<y
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certificate of deposit 存款單折   z(\H.P#  
certificate of indebtedness 借據   xo@N~
 
certified check 保付支票   bq(*r:`"  
certified public accountant 會計師   n"FOCcTIs  
charges 費用   (sqS(xIY  
charge for remittances 匯水手續費   P< WD_W  
charter 營業執照   [0&Lvx  
chartered accountant 會計師   )&R;!#;5  
chattles 動產   ?sS'T7r v  
check 支票   Plq[Ml9  
che stub 支票存根   lC_zSmT  
closed account 己結清賬戶   Qgx~'
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closing 結算   X2@o"xU
  
closing entries 結賬紀錄   Uw&+zJ  
closing stock 期末存貨   2O T6*+D  
closing the book 結賬   t91CxZQ^s  
columnar journal 多欄日記賬   !@YYi[Gk  
combination 聯合   nr-
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commission 佣金   cF(9[8c{  
commodity 商品   vQ_B2#U:  
common stock 普通股   <BU|?T6~  
company 公司   FwW%@Y  
compensation 賠償   ]#:xl}'LS  
compound interest 複利   @nT8[v  
consignee 承銷人   epG;=\f}m`  
consignment 寄銷   !k s<VJh  
consignor 寄銷人   Y4714  
consolidated balance sheet 合併資產負債表   s lI)
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consolidated profit and loss account 合併損益表    +;
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consolidation 合併   F`-[h)e.  
construction cost 營建成本   ~o2{Wn["  
construction revenue 營建收入   Aj `4uFhiL  
contract 合同  
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control account 統制賬戶   GecXMAa:2  
copyright 版權   ?Jr<gn^D  
corporation 公司   M^[jA](a  
cost 成本   ;<][upn  
cost accounting 成本會計   '~2v/[<`}  
cost of labour 勞工成本   -[`W m7en  
cost of production 生產成本   KJ#c(yb9zR  
cost of manufacture 製造成本   cq=R  
cost of sales 銷貨成本   5-3gsy/Mo  
cost price 成本價格   $U0(%lIU  
credit 貸方   -qEr-[z  
credit note 收款通知單   b gDDys  
creditor 債權人   3PEs$m9e  
crossed check 橫線支票   N-Z 9  
current account 往來活期賬戶   2k gm)-z  
current asset 流動資產   U^YPL,m1  
current liability 流動負債   d{trO;%#f  
current profit and loss 本期損益   mzw*6e2T  
debit 借方   6\Z^L1973  
debt 債務   co@8w!W  
debtor 債務人   jFc{$#g-
 
deed 契據   s6]f#s5o  
deferred assets 遞延資產   Aa Ma9hvT!  
deferred liabilities 遞延負債   \mDm*UuG  
delivery 交貨   "D/ fB%h`  
delivery expense 送貨費   ie,{C  
delivery order 出貨單   z7_./ksQ  
demand draft 即期匯票   3TtW2h
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demand note 即期票據   BxqCV%9o  
demurrage charge 延期費   *o#`lH  
deposit 存款   ={ Hbx>p  
deposit slip 存款單   4<Y?#bm'  
depreciation 折舊   2uHp%fv;  
direct cost 直接成本   h `Mf;'P  
direct labour 直接人工   `WT7w']NT  
director 董事   zN:752d^+r  
discount 折扣   +W1rm$Q  
discount on purchase 進貨折扣   DXGO-]!!0  
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