[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。   [^GXHE=  
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acceptance 承兌   4H cds9y9  
account 賬戶   ,I|TjC5  
accountant 會計員   'Xw>?[BB  
accounting 會計   Th[Gu8b3  
accounting system 會計制度   -McDNM
 
accounts payable 應付賬款   _|%l) KO  
accounts receivable 應收賬款   4c/.#?  
accumulated profits 累積利益   [j^c&}0  
adjusting entry ?#123;整記錄   gm}[`GMU  
adjustment ?#123;整   &H<n76G  
administration expense 管理費用   Fi!XaO  
advances 預付   $2+(|VG4F  
advertising expense 廣告費   ]iL>Zxex  
agency 代理   Kx@;LRY#  
agent 代理人   G'qGsKf\  
agreement 契約   6}9`z8  
allotments 分配數   8F*"z^vD=  
allowance 津貼    
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amalgamation 合併   s@c.nT%BYL  
amortization 攤銷   m^rrbU+HM?  
amortized cost 應攤成本   &!pG1Fp9  
annuities 年金   ~\~K
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applied cost 已分配成本   xIh,UW#  
applied expense 已分配費用   pJpTOq\h  
applied manufacturing expense 己分配製造費用   jWL;ElM'  
apportioned charge 攤派費用   uEPdL':}2  
appreciation 漲價   G)'(%rl  
article of association 公司章程   4RXF.kJ3=  
assessment 課稅   G8E=E<Yg~  
assets 資產   ij/5m-{6)  
attorney fee 律師費   ^w*$qz ESy  
audit 審計   o}4J|@Hi|4  
auditor 審計員   6*92I  
average 平均數   ?
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average cost 平均成本   A(#4$}!n5  
bad debt 壞賬   :n t \uwh  
balance 餘額   ID1 /N)56  
balance sheet 資產負債表   g9F4nExo  
bank account 銀行賬戶   {F~:86z(g  
bank balance 銀行結存   `aw5"ns^V  
bank charge 銀行手續費   sF=8E8qa  
bank deposit 銀行存款   KKLW-V\6K  
bank discount 銀行貼現   UPI'O %  
bank draft 銀行匯票   u NcE_<  
bank loan 銀行借款   IhYTK%^96  
bank overdraft 銀行透支   Hlg Q0qb  
bankers acceptance 銀行承兌   9?xc3F2EBD  
bankruptcy 破產   cA8"Ft{P)  
bearer 持票人   Q|`sYm'.  
beneficiary 受益人   $sX X6K),  
bequest 遺產   WKwU:im  
bill 票據   OVE5:)$x  
bill of exchange 匯票   y
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bill of lading 提單   NgXV|)L  
bills discounted 貼現票據   #g6*s+Gm  
bills payable 應付票據   4xE [S  
bills receivable 應收票據   7Vd"AVn}g  
board of directors 董事會   p*^[ ~}N  
bonds 債券   zwyK \j  
bonus 紅利   V9"?}cR/W;  
book value 賬面價值   Ef2#}%>  
bookkeeper 簿記員   Pd[&&!+gV  
bookkeeping 簿記   h5.>};"@'  
branch office general ledger 支店往來賬戶   ETA 1\  
broker 經紀人   mq(*4KFWJ2  
brought down 接前   YdI&OzaroE  
brought forward 接上頁   uWSfr(loX  
budget 預算   =H\ig%%E@  
by-product 副產品   ]_ON\v1  
by-product sales 副產品銷售   v'QmuMWF  
capital 股本   Lb>UraUvL  
capital income 資本收益   cG`R\$  
capital outlay 資本支出   # [0>wEq  
capital stock 股本   )Z2l*fV  
capital stock certificate 股票   ny.YkN2  
carried down 移後   EZ.|6oug\  
carried forward 移下頁   P}El#y#&  
cash 現金   @sV6g?{tI  
cash account 現金賬戶   * @QC:1k  
cash in bank 存銀行現金   fs=W(~"  
cash on delivery 交貨收款   xfE:r:  
cash on hand 庫存現金   )^C w  
cash payment 現金支付   hu G]kv3F:  
cash purchase 現購   BZP~m=kq  
cash sale 現沽   5ecAev^1-  
cashier 出?#123;員   -zq_W+)ks  
cashiers check 本票   D\Nhq Vw  
certificate of deposit 存款單折   $g?`yE(K  
certificate of indebtedness 借據   Yzr|Z7rq}  
certified check 保付支票   >$.lM~k  
certified public accountant 會計師   2 P=c1;  
charges 費用   *)2&gQ&%+  
charge for remittances 匯水手續費   YMSA[hm  
charter 營業執照   uH6QK\  
chartered accountant 會計師   k365.nc  
chattles 動產   }h6N.vz  
check 支票   ]y3'6!
 
che stub 支票存根   jNIZ!/K  
closed account 己結清賬戶   W+'|zhn  
closing 結算   Z|z+[V}[  
closing entries 結賬紀錄   *W#_W]Tu  
closing stock 期末存貨   YXR%{GUP[  
closing the book 結賬   Lb'HM-d  
columnar journal 多欄日記賬   1i.t^PY  
combination 聯合   jtMN)TM  
commission 佣金   5jpb`Axj#  
commodity 商品   !i|]OnJY  
common stock 普通股   4;*o}E  
company 公司   k_2W*2'S  
compensation 賠償   d@:4se-q+  
compound interest 複利   "0lC:Wu]  
consignee 承銷人   xlqh,?'>W  
consignment 寄銷   \eD{bD  
consignor 寄銷人   d rJ<&1O  
consolidated balance sheet 合併資產負債表   =]OG5b_-Y  
consolidated profit and loss account 合併損益表   ?E@9Nvr  
consolidation 合併   j&G*$/lTO6  
construction cost 營建成本   oM=Ltxv}  
construction revenue 營建收入   }#[MV+D  
contract 合同   gCMwmanX  
control account 統制賬戶   eQ}o;vJ N  
copyright 版權   ]yxRaW9f  
corporation 公司   $_6DvJ0  
cost 成本   -m&8SN  
cost accounting 成本會計   QsaaA MGY  
cost of labour 勞工成本   Hd1e9Q,:|  
cost of production 生產成本   Z|FWQ8gZ4m  
cost of manufacture 製造成本   6S;-fj  
cost of sales 銷貨成本   D3^Yc:[_@  
cost price 成本價格   50:$km\  
credit 貸方   ;_yp@.,\T  
credit note 收款通知單   9`/\|t|V  
creditor 債權人   ::\7s  
crossed check 橫線支票   Z;^U
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current account 往來活期賬戶   ; 7`y
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current asset 流動資產   PD$gW`V  
current liability 流動負債   !,mv 7Yj  
current profit and loss 本期損益   F8\nAX  
debit 借方   (z}q6Lfa  
debt 債務  
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debtor 債務人   pZu2[  
deed 契據   vwZrvjP2  
deferred assets 遞延資產   !+?,y/*5(  
deferred liabilities 遞延負債   je^!W?U4<  
delivery 交貨   AXV+8$ :R  
delivery expense 送貨費   <z3:*=!  
delivery order 出貨單   1D42+
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demand draft 即期匯票   : QK )Ym  
demand note 即期票據   ,[To)x5o  
demurrage charge 延期費   vHY."$|H  
deposit 存款   By|y:  
deposit slip 存款單   niZ/yW{w  
depreciation 折舊   =?U"#a  
direct cost 直接成本   qM(n]{H  
direct labour 直接人工   QGtKu:c.81  
director 董事   ':kj\$U  
discount 折扣   #>m#i1Nu  
discount on purchase 進貨折扣   ;?/v}$Pa  
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