[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。   2aW"t.[j  
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acceptance 承兌   dn=g!=  
account 賬戶   `T$CUlt6  
accountant 會計員   8'Bik  
accounting 會計   1V2"s
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accounting system 會計制度   ;S^7Q5-  
accounts payable 應付賬款   sVT\e*4m}  
accounts receivable 應收賬款   gA:N>w&<X  
accumulated profits 累積利益   EX,)MU  
adjusting entry ?#123;整記錄   2sXX0kq~V  
adjustment ?#123;整   MIWI0bnf  
administration expense 管理費用   z8n]6FDiE  
advances 預付   WiclG8l  
advertising expense 廣告費   nHmi%R7k  
agency 代理   pL)o@-k#%  
agent 代理人   %NfbgJcL_  
agreement 契約   s4Z5t$0|  
allotments 分配數    k/}E(_e  
allowance 津貼   l+i9)Fc<i  
amalgamation 合併   {afR?3GK  
amortization 攤銷   M\ {W&o1!  
amortized cost 應攤成本   JGKiVBN  
annuities 年金   -!z,t7!  
applied cost 已分配成本   F m{`?!  
applied expense 已分配費用   vOYG&)Jm  
applied manufacturing expense 己分配製造費用   S,TK;g
 
apportioned charge 攤派費用   R} aHo0r  
appreciation 漲價   sDvtk]4o-4  
article of association 公司章程   (E(k
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assessment 課稅   c_^-`7 g  
assets 資產   Jri"Toz0  
attorney fee 律師費   #97w6,P+  
audit 審計   y9L:2f\
 
auditor 審計員   ?Wm.'S'to  
average 平均數   U.HeIJ#  
average cost 平均成本   wWR9dsB.;  
bad debt 壞賬   m;d#*}n\p  
balance 餘額   d*xKq"+ &E  
balance sheet 資產負債表   @I^LmB 9*  
bank account 銀行賬戶   bC@9 */i  
bank balance 銀行結存   L0O},O  
bank charge 銀行手續費   Q>}*l|Ci  
bank deposit 銀行存款   -hIDL'5u-I  
bank discount 銀行貼現   ]OKs65  
bank draft 銀行匯票   ngoAFb  
bank loan 銀行借款   Fn~?YN  
bank overdraft 銀行透支   DpaPRA)x  
bankers acceptance 銀行承兌   .oFkx*Ln  
bankruptcy 破產   ?`%)3gx|  
bearer 持票人   H%:~&_D  
beneficiary 受益人   H,H=y},  
bequest 遺產   [LJ1wBMw  
bill 票據   `:XrpD  
bill of exchange 匯票   =c,m)\u/8  
bill of lading 提單   y84=Q  
bills discounted 貼現票據   }
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bills payable 應付票據   h)qapC5z,  
bills receivable 應收票據   K2glkGK  
board of directors 董事會   vUXas*s4  
bonds 債券   tOK lCc  
bonus 紅利   wv8WqYV  
book value 賬面價值   Z?^~f}+  
bookkeeper 簿記員   OJ
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bookkeeping 簿記   qh)o44/ $  
branch office general ledger 支店往來賬戶   Q!<b"8V]  
broker 經紀人   6R+m;'  
brought down 接前   Ol9'ZB|R  
brought forward 接上頁   g6kVHxh-  
budget 預算   {Y! -]_5  
by-product 副產品   eh-/,vmRa  
by-product sales 副產品銷售   a0oM KGW:  
capital 股本   9 L{JU  
capital income 資本收益   OJUH".o  
capital outlay 資本支出   4epE!`z_&  
capital stock 股本   6jiz$x  
capital stock certificate 股票   )kS E5|:pi  
carried down 移後   ~97T0{E3  
carried forward 移下頁   _T 5ZL  
cash 現金   W`
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cash account 現金賬戶   Gmi w(T  
cash in bank 存銀行現金   "+2Hde1  
cash on delivery 交貨收款   Wv]NFHe#  
cash on hand 庫存現金   {[ j+y  
cash payment 現金支付   4 |E`  
cash purchase 現購   4%TY` II  
cash sale 現沽   _-^Lr /`G!  
cashier 出?#123;員   u:Q_XXT5  
cashiers check 本票   BK>uJv-qU  
certificate of deposit 存款單折   FL+^r6DQ  
certificate of indebtedness 借據   |5 sI=?p&t  
certified check 保付支票   LO,G2]  
certified public accountant 會計師   W[]N.d7G  
charges 費用   E.$1CGd+  
charge for remittances 匯水手續費   %G& Zm$u=  
charter 營業執照   k{3:$, b  
chartered accountant 會計師   );*A$C9RA  
chattles 動產   ON{
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check 支票   e'I13)  
che stub 支票存根   2G'Au}q0n  
closed account 己結清賬戶   x;,H>!r"i  
closing 結算   ,[rh7_  
closing entries 結賬紀錄   ~G!>2 +L  
closing stock 期末存貨   GVT+c@Gx  
closing the book 結賬   ]~:9b[G2  
columnar journal 多欄日記賬   f>Mg.9gJ(  
combination 聯合   cNzn2-qv  
commission 佣金   Y3+G
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commodity 商品   RzG<&a3B3s  
common stock 普通股   }| BnG"8  
company 公司   Tz H*?bpP  
compensation 賠償   UwuDs2 t  
compound interest 複利   0Bx.
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consignee 承銷人   rULrGoM  
consignment 寄銷   b$kCyOg  
consignor 寄銷人   Tti]H9g_  
consolidated balance sheet 合併資產負債表   ~l~ai>/  
consolidated profit and loss account 合併損益表   V#:`:-$$+  
consolidation 合併   1/>#L6VAZ  
construction cost 營建成本   .`z](s  
construction revenue 營建收入   #WD}XOA  
contract 合同   H]5%"(h  
control account 統制賬戶   A+Nf](
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copyright 版權   zmH8#  
corporation 公司   Hn%n>Bnl  
cost 成本   KXEDpr  
cost accounting 成本會計   SG1fu<Q6J  
cost of labour 勞工成本   wV- kB4^4
 
cost of production 生產成本   `wt*7~'=  
cost of manufacture 製造成本   ^NB@wuf7  
cost of sales 銷貨成本   w,(e,8#:  
cost price 成本價格   -I7"9}j3  
credit 貸方   T!.6@g`x>  
credit note 收款通知單   <4,n6$E  
creditor 債權人   LOf0_g/  
crossed check 橫線支票   E9_aNYD
 
current account 往來活期賬戶   yk1syN_  
current asset 流動資產   )BR6?C3  
current liability 流動負債   kYwk'\s  
current profit and loss 本期損益   k23*F0Dv  
debit 借方   R8a4F^{*  
debt 債務   @#q>(Ox%  
debtor 債務人   $+e DoI'f  
deed 契據   ?ic7M  
deferred assets 遞延資產   .,t"iC:E  
deferred liabilities 遞延負債   <^?64  
delivery 交貨   8<}f:9/  
delivery expense 送貨費   ngM>Tzirt  
delivery order 出貨單   \
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demand draft 即期匯票   wykk</eQ.i  
demand note 即期票據   TY[{)aH{S  
demurrage charge 延期費   {64od0:T  
deposit 存款   KN>U6=WN  
deposit slip 存款單   ^a~^$PUqI  
depreciation 折舊   HMbF#!E  
direct cost 直接成本   o:u *E  
direct labour 直接人工   ,>X +tEgR  
director 董事   _ F&BSu  
discount 折扣   G"3)\FEM  
discount on purchase 進貨折扣   pj.}VF!d  
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