[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。   Ae6("Oid  
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acceptance 承兌   %]#VdS|N
  
account 賬戶   FZpsL-yx^N  
accountant 會計員   {|XQO'Wg  
accounting 會計   z>|)ieL  
accounting system 會計制度   -?5$ PH  
accounts payable 應付賬款   l~['[Ub0)
 
accounts receivable 應收賬款   9k}<Fz"^.  
accumulated profits 累積利益   \e|U9;Mf  
adjusting entry ?#123;整記錄   ;b1wk^,Hw~  
adjustment ?#123;整   /~*Cp9F"]  
administration expense 管理費用   O~6Q;qP  
advances 預付   ,%Z&*n  
advertising expense 廣告費   /$Z m~Mp  
agency 代理   k-Fdj5/  
agent 代理人   7b46t2W<  
agreement 契約   H<Hrwy~  
allotments 分配數   wLUF v(&C  
allowance 津貼   UWw}!1  
amalgamation 合併   y AOg\+  
amortization 攤銷   4>YU8/Rw  
amortized cost 應攤成本   ]n5"Z,K  
annuities 年金   /[iG5~G  
applied cost 已分配成本   J\{$ot  
applied expense 已分配費用   )v1CC..  
applied manufacturing expense 己分配製造費用   s^cc@C  
apportioned charge 攤派費用   {i>Jfl]G}  
appreciation 漲價   74_xR  
article of association 公司章程   #k9<  
assessment 課稅   .LObOR5J7  
assets 資產   1ef'7a7e8  
attorney fee 律師費   72,"Cj  
audit 審計   qm'b'!gq~  
auditor 審計員   jTfi@5aPY  
average 平均數   (a }J$:
 
average cost 平均成本   q^*6C[G B  
bad debt 壞賬   Mlj#b8  
balance 餘額   c#QF G1  
balance sheet 資產負債表   5m7b\Mak  
bank account 銀行賬戶   ue6d~8&  
bank balance 銀行結存   ^=0
$  
bank charge 銀行手續費   hwVAXsF~  
bank deposit 銀行存款   P'tMu6+)  
bank discount 銀行貼現   BS7J#8cu  
bank draft 銀行匯票   :Q-oV8t{  
bank loan 銀行借款   XV=S)  
bank overdraft 銀行透支   8bOT*^b$H  
bankers acceptance 銀行承兌   6Y7H|>g)  
bankruptcy 破產   C),7- ?  
bearer 持票人   @o#+5P  
beneficiary 受益人   w<t,j~ Pr#  
bequest 遺產   5+K;_)   
bill 票據   =IHje;s  
bill of exchange 匯票   AIh*1>2Xn  
bill of lading 提單   "- eZZEl(  
bills discounted 貼現票據   =j~Q/-`EC0  
bills payable 應付票據   //.>>-~1m  
bills receivable 應收票據   g19S  
board of directors 董事會   i a4k:\  
bonds 債券   9&K/GaG  
bonus 紅利   ZJ
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book value 賬面價值   K\&o2lo]  
bookkeeper 簿記員   NfwYDY  
bookkeeping 簿記   OOB^gf}$'  
branch office general ledger 支店往來賬戶   z(H?VfJo  
broker 經紀人   f^
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brought down 接前   3.vgu kkk5  
brought forward 接上頁    9?EVQ  
budget 預算   A-wRah.M  
by-product 副產品   <9ifPSvJ  
by-product sales 副產品銷售    c+2%rh1  
capital 股本   |^GyH$.  
capital income 資本收益   >F3.c%VU]w  
capital outlay 資本支出   l67KJ  
capital stock 股本   m^I,}1H4  
capital stock certificate 股票   B:9.e?t  
carried down 移後   r,xmEj
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carried forward 移下頁   o| D^`Z  
cash 現金   6t}XJB$+7  
cash account 現金賬戶   64U6C*w+  
cash in bank 存銀行現金   {/}^D-  
cash on delivery 交貨收款   Z]vL%Gg*!  
cash on hand 庫存現金   ZHkw6@|  
cash payment 現金支付   'Kz9ygZy  
cash purchase 現購   H}nJbnU  
cash sale 現沽   X:=c5*0e  
cashier 出?#123;員   q`Q}yE>9  
cashiers check 本票   n?E}b$6  
certificate of deposit 存款單折   v01#>,R  
certificate of indebtedness 借據   2z\;Q8g){r  
certified check 保付支票  
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certified public accountant 會計師   <1@ (ioPH  
charges 費用   B8V,)rn  
charge for remittances 匯水手續費   `.^ |]|u  
charter 營業執照   s-?fUqA  
chartered accountant 會計師   MzTW8  
chattles 動產   ?CY1]d  
check 支票   #ia;- 3  
che stub 支票存根   1 Z[f {T)  
closed account 己結清賬戶   mX\ ;
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closing 結算   'M/([|@  
closing entries 結賬紀錄   C;qMw-*F  
closing stock 期末存貨   Q~Ea8UT.#  
closing the book 結賬   ' *R%^RK  
columnar journal 多欄日記賬   ::"E?CQLV  
combination 聯合   &88oB6$D^q  
commission 佣金   [,g~m9  
commodity 商品   !buz<h  
common stock 普通股   ;/sHWI f+Z  
company 公司   DWf$ X1M  
compensation 賠償   YYUe)j{T  
compound interest 複利   97LpY_sU  
consignee 承銷人   \:&@;!a  
consignment 寄銷   9_huI'"p  
consignor 寄銷人   *%A}x   
consolidated balance sheet 合併資產負債表   G]*|H0j  
consolidated profit and loss account 合併損益表   p;%<mUI  
consolidation 合併   6 hiC?2b{x  
construction cost 營建成本   {-WTV"L5*2  
construction revenue 營建收入   +jV_W
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contract 合同   5 9-!6;T  
control account 統制賬戶   .  /m hu  
copyright 版權   c K<)$*  
corporation 公司   '3;v] L?G  
cost 成本   +nU.p/cK+\  
cost accounting 成本會計   4/*q0M{}B  
cost of labour 勞工成本   p FO^/P'  
cost of production 生產成本   (?Q|s,  
cost of manufacture 製造成本   7z'ha?  
cost of sales 銷貨成本   8cdsToF(e.  
cost price 成本價格   ?[TW<Yx  
credit 貸方   }5n  
credit note 收款通知單   $0qMQ% P  
creditor 債權人   <avQR9'&  
crossed check 橫線支票   z<n-Gzwk  
current account 往來活期賬戶   G[z .&l  
current asset 流動資產   rt!r2d q"  
current liability 流動負債   CqoG.1jJS  
current profit and loss 本期損益   J8Z0D:5  
debit 借方   m5-9yQ=.  
debt 債務   Qv{,wytyO  
debtor 債務人   ijW7c+yd  
deed 契據   4hAJ!7[A.  
deferred assets 遞延資產   ISNcswN#  
deferred liabilities 遞延負債   -%m3-xZA  
delivery 交貨   IeTdN_8  
delivery expense 送貨費   .eF_cD7v  
delivery order 出貨單   yrr) y  
demand draft 即期匯票   nhH;?D3  
demand note 即期票據   2@LbfoA  
demurrage charge 延期費   r88"#C6E'  
deposit 存款   \l,rpV
v5m  
deposit slip 存款單   id,NONb\  
depreciation 折舊   3V;gW%
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direct cost 直接成本   X0uJNHO  
direct labour 直接人工   FFcB54ALTf  
director 董事   GP,<`l&  
discount 折扣  
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discount on purchase 進貨折扣   S#
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