[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。   _'  Xt  
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acceptance 承兌   ={~`0,  
account 賬戶  
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accountant 會計員   vY7C!O/y_k  
accounting 會計   o_t2 Z  
accounting system 會計制度   vo-n9Bj  
accounts payable 應付賬款   )3=
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accounts receivable 應收賬款   8&qCH>Cf  
accumulated profits 累積利益   "KcSOjvJ  
adjusting entry ?#123;整記錄   }at8b ^  
adjustment ?#123;整   l"*qj#FD  
administration expense 管理費用   vE;`y46&r  
advances 預付   n9<QSX&~<  
advertising expense 廣告費   1RY}mq  
agency 代理   *P5Xy@:  
agent 代理人   w[I%Id;E  
agreement 契約   ?=dyU(  
allotments 分配數   T|GRkxd,E3  
allowance 津貼   6 KP  
amalgamation 合併   1u:OzyJy  
amortization 攤銷   q@~N?$>  
amortized cost 應攤成本   ?y>xC|kt  
annuities 年金   f$Q#xlQM  
applied cost 已分配成本   cR
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applied expense 已分配費用   /i"vEI  
applied manufacturing expense 己分配製造費用   KXL]Qw FN  
apportioned charge 攤派費用   W @Y$!V<  
appreciation 漲價   {# ;e{v  
article of association 公司章程   Sir7TQ4B  
assessment 課稅   @ eqVug  
assets 資產   "G)-:!H  
attorney fee 律師費   E}-Y@( [  
audit 審計   CN#`m]l.  
auditor 審計員   tQ< ou,  
average 平均數   K 4j' e6  
average cost 平均成本   ^Jcs0c @\  
bad debt 壞賬    :J`:Q3@  
balance 餘額   A7>0Pn%D3  
balance sheet 資產負債表   T;w%-k\<r  
bank account 銀行賬戶   1Cki}$k@  
bank balance 銀行結存   %a&Yt  
bank charge 銀行手續費   'uGn1|Pvy  
bank deposit 銀行存款   R9f*&lj  
bank discount 銀行貼現   {wih)XNY  
bank draft 銀行匯票   @QV|<NeH  
bank loan 銀行借款   Lfx&DK !  
bank overdraft 銀行透支   rBye%rQRq  
bankers acceptance 銀行承兌   fKY6stJE  
bankruptcy 破產   dms R>Q  
bearer 持票人    poGF  
beneficiary 受益人   d^ L`do
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bequest 遺產   %k_R;/fjW  
bill 票據   }_u1'  
bill of exchange 匯票   <%#M&9d)E  
bill of lading 提單   {(U?)4@  
bills discounted 貼現票據   v T2YX5k&,  
bills payable 應付票據   !e*Q2H+  
bills receivable 應收票據   ;g?oU"YM  
board of directors 董事會   p 2It/O  
bonds 債券   y-m<&{q  
bonus 紅利   Z)<ljW  
book value 賬面價值   cW4: eh  
bookkeeper 簿記員   /)ps_gM  
bookkeeping 簿記   ~Os"dAgZFY  
branch office general ledger 支店往來賬戶   }OZ%U
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broker 經紀人   ~J^Gz l  
brought down 接前   ?wt%e;  
brought forward 接上頁   RJYuyB  
budget 預算   Rx<m+=  
by-product 副產品   ;:, h
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by-product sales 副產品銷售   P95U{   
capital 股本   TUHC[#Vb?  
capital income 資本收益   }dX[u`zQ  
capital outlay 資本支出   =o^oMn  
capital stock 股本   9G_bM(q'^2  
capital stock certificate 股票   #56}RV1  
carried down 移後   vQ>x5\r5O_  
carried forward 移下頁   89*CoQ  
cash 現金   S9S8T+  
cash account 現金賬戶   6+u}'mSj8  
cash in bank 存銀行現金   
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cash on delivery 交貨收款   Gl}[1<~o  
cash on hand 庫存現金   Q*&>Ui[&  
cash payment 現金支付   WF,<7mx=-  
cash purchase 現購   3[B*l@}j  
cash sale 現沽  
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cashier 出?#123;員   j|gQe .,1  
cashiers check 本票   ) (unL`y  
certificate of deposit 存款單折   /6jt 5N&,  
certificate of indebtedness 借據   @]P#]%^D2  
certified check 保付支票   p \A^kX^5  
certified public accountant 會計師   &b8Dy=#  
charges 費用   nd*9vxM  
charge for remittances 匯水手續費   {R%v4#nk  
charter 營業執照   eQ`TW'[9_6  
chartered accountant 會計師   /yPFts_q  
chattles 動產   @8E mY,{;  
check 支票   u>o<ua p  
che stub 支票存根   ! 7A _UA8  
closed account 己結清賬戶   `T7gfb%1-3  
closing 結算   S+Z_Qf  
closing entries 結賬紀錄   s kC*  
closing stock 期末存貨   QH@?.Kb_qU  
closing the book 結賬  
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columnar journal 多欄日記賬   Sm(X/P=z  
combination 聯合   EvSo|}JA[  
commission 佣金   *@/1]W  
commodity 商品   WP[h@#7<  
common stock 普通股   -9TNU7^  
company 公司   ^kJ(bBY  
compensation 賠償   cK4Q! l6O  
compound interest 複利   AdBB#zd  
consignee 承銷人   .RFijr  
consignment 寄銷   qPqpRi  
consignor 寄銷人   ,rj_P  
consolidated balance sheet 合併資產負債表   uJ<nW%}  
consolidated profit and loss account 合併損益表   p xP,cS  
consolidation 合併   ,{==f7|w  
construction cost 營建成本   2f
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construction revenue 營建收入   ]S
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contract 合同   *W,tq(%tQ  
control account 統制賬戶   ZGO%lkZ.  
copyright 版權   -kFEVJbUyc  
corporation 公司   "P.H  
cost 成本   j_H"m R  
cost accounting 成本會計   [&12`!;j  
cost of labour 勞工成本   <%w)EQf4m  
cost of production 生產成本   uqe{F+;8&  
cost of manufacture 製造成本   Xi"+{6  
cost of sales 銷貨成本   %N+8K  
cost price 成本價格   [ u7p:?WDW  
credit 貸方   Ag e  
credit note 收款通知單   ?^I\e{),c  
creditor 債權人   N
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crossed check 橫線支票   Mh [TZfV  
current account 往來活期賬戶   mp]}-bR)  
current asset 流動資產   .m%/JquMFM  
current liability 流動負債   jZwv!-:  
current profit and loss 本期損益   U8TH}9Q  
debit 借方   3ht>eaHi  
debt 債務   `! ~~Wf'  
debtor 債務人   yKupPp);  
deed 契據   <ua`WRQr  
deferred assets 遞延資產   #9{N[t  
deferred liabilities 遞延負債   ` ;KU^dH  
delivery 交貨   7|$cM7_r  
delivery expense 送貨費   6&,n\EXF  
delivery order 出貨單   T%0vifoQ_$  
demand draft 即期匯票   u /PaXQ  
demand note 即期票據   J)(KG dk  
demurrage charge 延期費   {2jetX`@h  
deposit 存款   !J#oN+AR  
deposit slip 存款單   ]?KTw8j}  
depreciation 折舊   WRa1VU&f  
direct cost 直接成本   2stBW5v3  
direct labour 直接人工   8{DZew /  
director 董事   f3_-{<FZ  
discount 折扣   $ZnLYuGb  
discount on purchase 進貨折扣   X}"Ic@8  
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