[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。   ]b[3 th*  
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acceptance 承兌   "/q6
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account 賬戶   P?I"y,_p  
accountant 會計員   Y{jhT^tKK  
accounting 會計   tlW}lN}  
accounting system 會計制度   uJ%ql5XDV  
accounts payable 應付賬款   f"[C3o2P  
accounts receivable 應收賬款   /<n_X:[)  
accumulated profits 累積利益   $h2h&6mH  
adjusting entry ?#123;整記錄   3[c54S+(U  
adjustment ?#123;整   b_B4  
administration expense 管理費用   H;v*/~zl  
advances 預付   qU}[(9~Ru  
advertising expense 廣告費   {BF
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agency 代理   ;HW@ZI  
agent 代理人   MQI6e".  
agreement 契約   1(-)$m8}  
allotments 分配數   v +7<}  
allowance 津貼   S-im o  
amalgamation 合併   f>Ge Em~  
amortization 攤銷   bkV_ ^8  
amortized cost 應攤成本   V%"aU}   
annuities 年金   x]F:~(P  
applied cost 已分配成本   J"|o g|Tz
 
applied expense 已分配費用   d!>PqPo  
applied manufacturing expense 己分配製造費用   q$\KE4v"  
apportioned charge 攤派費用   VLRW,lR9O  
appreciation 漲價   l{kum2DT  
article of association 公司章程   R@
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assessment 課稅   pJV<#<#Z  
assets 資產   #HqXC\ ~n  
attorney fee 律師費   Ug/b;( dJ'  
audit 審計   <_h  
auditor 審計員   L9@nx7D  
average 平均數   T$SGf.-  
average cost 平均成本   aCQAh[T  
bad debt 壞賬   orJN#0v4  
balance 餘額    \\6/"  
balance sheet 資產負債表   e~xN[Q\0]  
bank account 銀行賬戶   L,BuzU[1S  
bank balance 銀行結存   ,|D<De\v&  
bank charge 銀行手續費   {"-uaH>,  
bank deposit 銀行存款   1a`dB ~>  
bank discount 銀行貼現   $)6y:t"  
bank draft 銀行匯票   \#L}KW  
bank loan 銀行借款   67^?v)|  
bank overdraft 銀行透支   ]e!9{\X,*  
bankers acceptance 銀行承兌   SIVzc Hm  
bankruptcy 破產   Ean #>h  
bearer 持票人   T-0fVTeN  
beneficiary 受益人   +hGr2%*0f  
bequest 遺產   uvi+#4~G  
bill 票據   |BN^5mqP6  
bill of exchange 匯票   eX>x +]l6  
bill of lading 提單   5*C#~gd&F  
bills discounted 貼現票據   #R}sGT  
bills payable 應付票據   x= X"4Mj0)  
bills receivable 應收票據   "|`euxYV  
board of directors 董事會   :A"GOc,  
bonds 債券   CKCot  
bonus 紅利   DY1UP(y  
book value 賬面價值   #L ffmS  
bookkeeper 簿記員   lub_2Cb|j  
bookkeeping 簿記   RzhAXI=  
branch office general ledger 支店往來賬戶   -?nr q <3  
broker 經紀人   #p$iWY>e~  
brought down 接前   n ` M!K:Pq  
brought forward 接上頁   $raq,S P  
budget 預算   6 );8z!+  
by-product 副產品   F#=M$j_  
by-product sales 副產品銷售   ;8m )a  
capital 股本   A*^aBWFR  
capital income 資本收益   gxPu/VD
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capital outlay 資本支出   3
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capital stock 股本   _xY dnTEl  
capital stock certificate 股票   Sq:,6bcG  
carried down 移後   X)Zc*9XA  
carried forward 移下頁   C8Ja>o
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cash 現金   XSHK7vpMf  
cash account 現金賬戶    4M*Z1  
cash in bank 存銀行現金   Gn&=<q:H  
cash on delivery 交貨收款   lV".-:u_  
cash on hand 庫存現金   =hY9
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cash payment 現金支付   x/NjdK  
cash purchase 現購   z;wOtKl5r  
cash sale 現沽   fQQj2>3w  
cashier 出?#123;員   m)Ta5w^  
cashiers check 本票   WIKSz {"=/  
certificate of deposit 存款單折   :_k5[KT.]9  
certificate of indebtedness 借據   L0.F} ~S  
certified check 保付支票   Zz/ z7~{  
certified public accountant 會計師   ghGpi U$  
charges 費用   }i._&x`):  
charge for remittances 匯水手續費   <c3Te$.  
charter 營業執照   &ea6YQ  
chartered accountant 會計師   B_mT[)ut  
chattles 動產   4v.{C"M  
check 支票   xciwKIpS  
che stub 支票存根   LIE5of  
closed account 己結清賬戶   'C7$,H'  
closing 結算   WeZ?L|&%w0  
closing entries 結賬紀錄   .no<#l
 
closing stock 期末存貨   :lW8f~!  
closing the book 結賬   zb3,2D+P  
columnar journal 多欄日記賬   ;oCSKY4  
combination 聯合  
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commission 佣金   7bk`u'0%  
commodity 商品   E5qt~:C|  
common stock 普通股   BEtFFi6ot  
company 公司   x7GYWK 9  
compensation 賠償   AO]k*N,N  
compound interest 複利   smKp3_r  
consignee 承銷人   (<2!^v0.M  
consignment 寄銷   ~jJF&*)  
consignor 寄銷人   K;7ea47m N  
consolidated balance sheet 合併資產負債表   i&KBMx   
consolidated profit and loss account 合併損益表   b$q~(Z}  
consolidation 合併   &'k :?@J[  
construction cost 營建成本   a$K6b5`>Rs  
construction revenue 營建收入   0SR[)ma  
contract 合同   h0] bIT{  
control account 統制賬戶   $px1D$F !  
copyright 版權   qnFg7X >C,  
corporation 公司   CC)Mws+2  
cost 成本   v:"Y  
cost accounting 成本會計   Ji.FG"h+2  
cost of labour 勞工成本   3"Zc|Ck <?  
cost of production 生產成本   RK/ >5  
cost of manufacture 製造成本   `-MCI)Fq_R  
cost of sales 銷貨成本   &PPYxg<  
cost price 成本價格   SohNk9u[8  
credit 貸方   3N?"s1U  
credit note 收款通知單   RR2M+
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creditor 債權人  
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crossed check 橫線支票   uuQsK. S  
current account 往來活期賬戶   ;OC{B}.vH  
current asset 流動資產   E~c>j<'-"<  
current liability 流動負債   P~84#5R1  
current profit and loss 本期損益  
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debit 借方   v}\Fbe  
debt 債務   +&r=XJ5:`p  
debtor 債務人   l{QlJ>%~{;  
deed 契據   g_@b- :$Yq  
deferred assets 遞延資產   _yp<#q]  
deferred liabilities 遞延負債   BoXPX2:  
delivery 交貨   X4L@|"ZI  
delivery expense 送貨費   Gd`s0 1GKQ  
delivery order 出貨單   liBFx6\"S  
demand draft 即期匯票   f\FqZ?w  
demand note 即期票據   wlQ @3RN>  
demurrage charge 延期費   FE1'MUT_  
deposit 存款   5&.I9}[)j  
deposit slip 存款單   7pN&fAtj/  
depreciation 折舊   v%kl*K`*  
direct cost 直接成本   e5D\m g)  
direct labour 直接人工   O;$}j:;KF  
director 董事   e~SRGyIww  
discount 折扣   ; Fd1:"1pP  
discount on purchase 進貨折扣   W
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