[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。   [#SiwhF|  
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acceptance 承兌   l`A
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account 賬戶   5K,=S  
accountant 會計員   7.*Mmx~]=  
accounting 會計   NdmwQJ7e"  
accounting system 會計制度   ?sW}<8\  
accounts payable 應付賬款   "
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accounts receivable 應收賬款   U;=1v:~d  
accumulated profits 累積利益   _7;D0l  
adjusting entry ?#123;整記錄   [;Jq=G8&t  
adjustment ?#123;整   2@!B;6*8q  
administration expense 管理費用   ,B:r^(}0j  
advances 預付   Yy{(XBJ~%t  
advertising expense 廣告費   9DmFa5E
 
agency 代理   }OqP`B   
agent 代理人   6@x^,SA  
agreement 契約   R:`)*=rL%  
allotments 分配數   ]G~Z'fs<(  
allowance 津貼   cR=o!2O  
amalgamation 合併   e!ql8wbp  
amortization 攤銷   ^x2@KMKXZ  
amortized cost 應攤成本   T|2v1Vj  
annuities 年金   (sSGJS'X  
applied cost 已分配成本   ]2c0?f*Y7  
applied expense 已分配費用   .JBTU>1]_n  
applied manufacturing expense 己分配製造費用   mgTzwE_\  
apportioned charge 攤派費用   k+zskfo  
appreciation 漲價   Ri>ZupQ6  
article of association 公司章程   O Cnra  
assessment 課稅   B%WkM\\!^  
assets 資產   WIN3*z7oW  
attorney fee 律師費   nwVW'M]r  
audit 審計   NpxgF<G  
auditor 審計員   92ngSaNC  
average 平均數   4N5
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average cost 平均成本   _h I81Lzq  
bad debt 壞賬   2AW*PDncxP  
balance 餘額   {TvB3QOsj  
balance sheet 資產負債表   P9x':I$  
bank account 銀行賬戶   V0G[f}tm'  
bank balance 銀行結存   8H,k0~D  
bank charge 銀行手續費   8v)iOPmDC  
bank deposit 銀行存款   vwzElZ{C:v  
bank discount 銀行貼現   |_hIl(6F5N  
bank draft 銀行匯票   M[C)b\  
bank loan 銀行借款   AzVv-!Y  
bank overdraft 銀行透支   PU4-}!K  
bankers acceptance 銀行承兌   \x|8  
bankruptcy 破產   -56gg^Pnr  
bearer 持票人   Z^J7r&\V  
beneficiary 受益人   ?K
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bequest 遺產   $WO{!R  
bill 票據   @SI,V8i  
bill of exchange 匯票   6(>,qt,9S  
bill of lading 提單   W^pf 1I8[  
bills discounted 貼現票據   z0UtKE^b  
bills payable 應付票據   ByacSN  
bills receivable 應收票據   5n[''#D  
board of directors 董事會   #8$"84&N.  
bonds 債券   ZFX6iAxd  
bonus 紅利   *-S?bv,T'  
book value 賬面價值   8~F?%!X  
bookkeeper 簿記員   i7e_ ~K  
bookkeeping 簿記   . I."q  
branch office general ledger 支店往來賬戶   %/d1x  
broker 經紀人   ,20l` :  
brought down 接前   7nsovWp  
brought forward 接上頁   !="8ok+  
budget 預算   D=S
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by-product 副產品   ?Iu=os>*  
by-product sales 副產品銷售   }D-jTZlC  
capital 股本   )iJv?Y\]  
capital income 資本收益   l h6N3d  
capital outlay 資本支出   =mSu^q(l  
capital stock 股本   \uO^wJ}  
capital stock certificate 股票   DG}s`'  
carried down 移後   h^,av^lg^  
carried forward 移下頁   HBZ6Pj  
cash 現金   /&9R*xNST#  
cash account 現金賬戶   q7I!wD9Cff  
cash in bank 存銀行現金   IG:2<G  
cash on delivery 交貨收款   o$Y#C{
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cash on hand 庫存現金   .@ZrmO o]]  
cash payment 現金支付   p=\Q7<Z6d,  
cash purchase 現購   7* [  
cash sale 現沽   L2wX?NA  
cashier 出?#123;員   ";/ogFi  
cashiers check 本票   57q?:M=^  
certificate of deposit 存款單折   V9Dq<y-y  
certificate of indebtedness 借據   D/= k9[b!  
certified check 保付支票   Xkk 8#Y
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certified public accountant 會計師   /<%EKu5  
charges 費用   z`p9vlS[  
charge for remittances 匯水手續費   aj/+#G2  
charter 營業執照   S E(c_ sX  
chartered accountant 會計師   [7NO !^  
chattles 動產   :i|]iXE I"  
check 支票   $/$Hi U`.  
che stub 支票存根   T^{=c x9x9  
closed account 己結清賬戶   LB[?kpy  
closing 結算   ~,Yd.?.TI  
closing entries 結賬紀錄   fWb+08}C  
closing stock 期末存貨   -<sW`HpD'  
closing the book 結賬   X4+H8],)  
columnar journal 多欄日記賬   +(W7hK4ip  
combination 聯合   @}Q!K*  
commission 佣金   Z{/GT7 /  
commodity 商品    d^zuo  
common stock 普通股   HK Ir?  
company 公司   suYbD!`(  
compensation 賠償   3w"_Onwk  
compound interest 複利   73nM9  
consignee 承銷人   c]i;0j? Dl  
consignment 寄銷   4TYtgP1  
consignor 寄銷人   YQWq*o^:  
consolidated balance sheet 合併資產負債表   ;/kmV~KG  
consolidated profit and loss account 合併損益表   gGN6Yqj0  
consolidation 合併   =LgMG^@mu  
construction cost 營建成本   ?b"'w  
construction revenue 營建收入   gI"cZ h3}  
contract 合同   D6"d\Fm<  
control account 統制賬戶   i r'C(zD=  
copyright 版權   4Xww(5?3
  
corporation 公司   hc|#JS2H@y  
cost 成本   (;H% r &  
cost accounting 成本會計   %$'fq*8b  
cost of labour 勞工成本   REh\WgV!u  
cost of production 生產成本   ;*ni%|K
 
cost of manufacture 製造成本   r'lANl-v  
cost of sales 銷貨成本   -F 9xPw  
cost price 成本價格   E25w^x2  
credit 貸方   Rf2mBjJ(z  
credit note 收款通知單   Z@%A(nZ_  
creditor 債權人   }%<_>b\  
crossed check 橫線支票   O1wo KkfV  
current account 往來活期賬戶   ~Nf|,{[(5  
current asset 流動資產   JT=ax/%Mo  
current liability 流動負債   #?,"/Btq  
current profit and loss 本期損益   E|jU8qz>P  
debit 借方   Pc7p2  
debt 債務   lR9uD9Dr  
debtor 債務人   I?Z"
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deed 契據   TP~1-(M)}  
deferred assets 遞延資產   c=QN!n:  
deferred liabilities 遞延負債   $o9@ ?2  
delivery 交貨   u^#e7u  
delivery expense 送貨費   q~Al[`K  
delivery order 出貨單   bTZ.y.sI  
demand draft 即期匯票   MmePhHf  
demand note 即期票據   4%|r$E/TQ  
demurrage charge 延期費   k*!iUz{]  
deposit 存款   ZLdIEBi=  
deposit slip 存款單   YU!s;h
 
depreciation 折舊   /Ahh6=qQY  
direct cost 直接成本   p)]x,F  
direct labour 直接人工   mdo$d-d&  
director 董事   ^ ,)nuUy  
discount 折扣   Aon.Y Z  
discount on purchase 進貨折扣   z.?slYe[  
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