[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。   OEd
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acceptance 承兌   ~Lfcg*  
account 賬戶   dAJ,x =`  
accountant 會計員   `Lyq[zg8  
accounting 會計    Z:2I/  
accounting system 會計制度   0f ER*.F  
accounts payable 應付賬款   'NZGQebK  
accounts receivable 應收賬款   31Cq22"  
accumulated profits 累積利益   Z.Rb~n&  
adjusting entry ?#123;整記錄   ^SEdA=!  
adjustment ?#123;整   8
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administration expense 管理費用   ^=cXo<6D  
advances 預付   ]O:M$ $  
advertising expense 廣告費   IL7`0cN(  
agency 代理   >KGE-Yzj  
agent 代理人   ~Pk0u{,4XQ  
agreement 契約   iNcZ)m/  
allotments 分配數   ^ L:cjY/  
allowance 津貼   t $^l<ppQ  
amalgamation 合併   (.K\Jg'Y6j  
amortization 攤銷   dAx96Og:X"  
amortized cost 應攤成本   uK*Nu^  
annuities 年金   Ft%hh|$5y  
applied cost 已分配成本   =4C}{IL  
applied expense 已分配費用   z?8~[h{i%  
applied manufacturing expense 己分配製造費用   )tZ`K |  
apportioned charge 攤派費用   8uG0^h}  
appreciation 漲價   _X5_ez^/=  
article of association 公司章程   bggusK<  
assessment 課稅   fF?6j  
assets 資產   'TN)Lb*  
attorney fee 律師費   QHf$f@bjI  
audit 審計   <v]9lw'  
auditor 審計員   ,W5.:0Y;f[  
average 平均數   A,i()R'I  
average cost 平均成本   D>ai.T%n  
bad debt 壞賬   1uG=`k8'k  
balance 餘額   TZ^LA L'8_  
balance sheet 資產負債表   _rQUE
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bank account 銀行賬戶   Rc
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bank balance 銀行結存   _[Gb)/@mM  
bank charge 銀行手續費   2iXoj&3e  
bank deposit 銀行存款   {'3D1#SK  
bank discount 銀行貼現   2V#6q,2  
bank draft 銀行匯票   C77D{@SM  
bank loan 銀行借款   jThbeY[  
bank overdraft 銀行透支   (;o*eFC F  
bankers acceptance 銀行承兌   D\L!F6taS  
bankruptcy 破產   _pDjg%A>n  
bearer 持票人   ~bU7
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beneficiary 受益人   "mj^+u-  
bequest 遺產   H;vZm[\0N-  
bill 票據   Z-Wfcnk  
bill of exchange 匯票   HR{s&ho  
bill of lading 提單   ^^LjI  
bills discounted 貼現票據   %&] 1Fh
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bills payable 應付票據   M$#sc`4*  
bills receivable 應收票據   c;!g  
board of directors 董事會   3l:QeZ  
bonds 債券   4^Qi2[w  
bonus 紅利   &{^eU5  
book value 賬面價值   6TFo|z!C  
bookkeeper 簿記員   w$Ux?y-L  
bookkeeping 簿記   XSD%
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branch office general ledger 支店往來賬戶   >S&U.  
broker 經紀人   TL-i=\{L:d  
brought down 接前   W}gVIfe  
brought forward 接上頁   X\2_;zwf  
budget 預算   ,7/ _T\d<  
by-product 副產品   K^D82tP  
by-product sales 副產品銷售   )LFD6\z1pl  
capital 股本   8GB]95JWwp  
capital income 資本收益   ?z.Isvn  
capital outlay 資本支出   ) h"Fla  
capital stock 股本   -q2MrJ*  
capital stock certificate 股票   OhWC}s  
carried down 移後   Lt<oi8'N   
carried forward 移下頁   EZAm)5:]A  
cash 現金   >q|Q-I~gs  
cash account 現金賬戶   pDDG_4E>  
cash in bank 存銀行現金   t[O+B6  
cash on delivery 交貨收款   "\T"VS^pd  
cash on hand 庫存現金   zGs|DB  
cash payment 現金支付   v
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cash purchase 現購   U1\MA6pXW  
cash sale 現沽   h;Mu[`  
cashier 出?#123;員   &c^7O#j  
cashiers check 本票   2ij/N%
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certificate of deposit 存款單折   x70N8TQ_gK  
certificate of indebtedness 借據   ;/A}}B]y  
certified check 保付支票   5Bj77?Z  
certified public accountant 會計師   -N^=@Yx)  
charges 費用   N{pa) /  
charge for remittances 匯水手續費   Z[;#|$J  
charter 營業執照   gE=Wcb!  
chartered accountant 會計師   5Fe-=BX(  
chattles 動產   cyc>_$/;1  
check 支票   -- S"w@  
che stub 支票存根   HWbBChDF  
closed account 己結清賬戶   qRUCnCZs  
closing 結算    sL~,  
closing entries 結賬紀錄   \9jpCNdJ  
closing stock 期末存貨   }:^XX0:FK  
closing the book 結賬   Oy'0I,  
columnar journal 多欄日記賬   5`yPT>*#m>  
combination 聯合   =tq7z =k  
commission 佣金   lm &^tjx  
commodity 商品   <j"O%y.  
common stock 普通股   It\BbG=  
company 公司   TQ~&Y)".  
compensation 賠償   0# UAjT3  
compound interest 複利   yy))Z0E5  
consignee 承銷人   ;qG1 r@o  
consignment 寄銷   vK'9{q|g  
consignor 寄銷人   % &+|==-  
consolidated balance sheet 合併資產負債表   8!6<p[_  
consolidated profit and loss account 合併損益表   B%(K0`G#X  
consolidation 合併   3DI^y`a v  
construction cost 營建成本   g\j>qUjs%Q  
construction revenue 營建收入   o3= .T+B  
contract 合同   xOgq-@`  
control account 統制賬戶   $l43>e{E  
copyright 版權   "?+UI
 
corporation 公司   p}r yKW\cJ  
cost 成本   XWf7"]%SX  
cost accounting 成本會計   0O^r.&{j>  
cost of labour 勞工成本   y8D 8Y8B  
cost of production 生產成本   W&LBh%"g  
cost of manufacture 製造成本   X%35XC.n  
cost of sales 銷貨成本   q"l>`KCG`  
cost price 成本價格   FBbm4NB  
credit 貸方   }kv)IJ  
credit note 收款通知單   !yk7HaP  
creditor 債權人   W
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crossed check 橫線支票   O{*GW0}55  
current account 往來活期賬戶   8}J(c=4Gk  
current asset 流動資產   JN)"2}SE  
current liability 流動負債   y8}"DfU.  
current profit and loss 本期損益   iF+S%aPd#  
debit 借方   .0KOnLdK  
debt 債務   kU>#1He
 
debtor 債務人   >Ziy1Dp  
deed 契據   B\NcCp`5  
deferred assets 遞延資產   @V7;TJk  
deferred liabilities 遞延負債   m_~y  
delivery 交貨   ul}
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delivery expense 送貨費   vr<)Ay  
delivery order 出貨單   A>[hC{  
demand draft 即期匯票   +-'`Q Ae  
demand note 即期票據   ;q'DGzh  
demurrage charge 延期費   #fJwC7 4  
deposit 存款   c-v*4b/d  
deposit slip 存款單   EOofa6f&l  
depreciation 折舊   i<0D Z_rub  
direct cost 直接成本   `g2&{)3k  
direct labour 直接人工   u;QH8LK  
director 董事   z`;&bg\8  
discount 折扣   `s#sE.= o  
discount on purchase 進貨折扣   54;l*}8Hl  
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