[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。   JK^[{1 JI  
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acceptance 承兌   j
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account 賬戶   pTET%)3  
accountant 會計員   #WEq-0L  
accounting 會計   H-a^BZ&iU  
accounting system 會計制度   .eTk=i[N-  
accounts payable 應付賬款   b`]M|C [5  
accounts receivable 應收賬款   4<Kgmy  
accumulated profits 累積利益   E\!n4
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adjusting entry ?#123;整記錄   Z3`2-r_=  
adjustment ?#123;整   3ZN>9`  
administration expense 管理費用   u\5g3BH  
advances 預付   {Q<0\`A  
advertising expense 廣告費   ]wf|PU~nr  
agency 代理   H5p5S\g-)  
agent 代理人   DPeVKyjU  
agreement 契約   >)sqh ~P  
allotments 分配數   A;t zRe  
allowance 津貼   `,m7xJZ?y  
amalgamation 合併   8r^j P.V  
amortization 攤銷   f!!P  
amortized cost 應攤成本   xN"wF-s4?  
annuities 年金   LaT8l?q q  
applied cost 已分配成本   _#(s2.h~J  
applied expense 已分配費用   {9;eH'e  
applied manufacturing expense 己分配製造費用   ;_p fwa4  
apportioned charge 攤派費用   %O_t`wz  
appreciation 漲價   *
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article of association 公司章程   /=ACdJ  
assessment 課稅   xXPUrv5zO  
assets 資產   x Ty7lfSe  
attorney fee 律師費   3FY_A(+  
audit 審計    ,5:![  
auditor 審計員    Q>[Ce3  
average 平均數   .t:DvB  
average cost 平均成本   LV\ieM  
bad debt 壞賬   "B?R| Xg  
balance 餘額   _f6
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balance sheet 資產負債表   )^(P@D.L  
bank account 銀行賬戶   IadK@?X6j  
bank balance 銀行結存   g~|y$T  
bank charge 銀行手續費   OsB?1;:  
bank deposit 銀行存款   F`3^wHw^  
bank discount 銀行貼現   :r-.r"[m-  
bank draft 銀行匯票   r8F{A6iN  
bank loan 銀行借款   "Whwc   
bank overdraft 銀行透支   _y"a2M  
bankers acceptance 銀行承兌   WN1Jm:5YV  
bankruptcy 破產   *{Yi}d@h(  
bearer 持票人   sU0Stg8&b  
beneficiary 受益人   A$N+9n\  
bequest 遺產   gu!](yEgl  
bill 票據   [xWEf#', !  
bill of exchange 匯票   p&QmIX]BZ  
bill of lading 提單   IY03"  
bills discounted 貼現票據   u(8 ~4P0w  
bills payable 應付票據   wn{]#n=|l  
bills receivable 應收票據   (< :mM  
board of directors 董事會   %B0w~[!4}  
bonds 債券   Dl&PL  
bonus 紅利   *b:u*`@  
book value 賬面價值   Vv2{^!aZ  
bookkeeper 簿記員   R~!\-6%_  
bookkeeping 簿記   C)U #T)  
branch office general ledger 支店往來賬戶   nZ541o@t9  
broker 經紀人   i'Wcf1I-=  
brought down 接前   \+G.]|"Y  
brought forward 接上頁   2c"/QT  
budget 預算   <3)|44.o&  
by-product 副產品   cB_pyX9Z  
by-product sales 副產品銷售   |$Qp0vOA}  
capital 股本   #gF2(iK6  
capital income 資本收益   F68},N>vr@  
capital outlay 資本支出   F:M/z#:~  
capital stock 股本   Lb let  
capital stock certificate 股票   I7A7X*  
carried down 移後   ~37R0`C  
carried forward 移下頁   >eEnQ}Y  
cash 現金   3_C98C lE  
cash account 現金賬戶   F9v)R#u~  
cash in bank 存銀行現金    LgO i3  
cash on delivery 交貨收款   D8gQRQ  
cash on hand 庫存現金   "k/;`eAP  
cash payment 現金支付   ?rAi=w&c  
cash purchase 現購   V/@[%w=  
cash sale 現沽   YfV"_G.ad|  
cashier 出?#123;員   ]"C| qR*  
cashiers check 本票   /4(Z`e;0  
certificate of deposit 存款單折   t
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certificate of indebtedness 借據   (_s;aK  
certified check 保付支票   .mC~Ry+t  
certified public accountant 會計師   ! Zno[R  
charges 費用   M\9at\$  
charge for remittances 匯水手續費   &qNP?>C!=  
charter 營業執照   i<'
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chartered accountant 會計師   Tavtr9L0XY  
chattles 動產   ,:c:6Y^  
check 支票   9)#gtDM%J  
che stub 支票存根   & 8ccrw  
closed account 己結清賬戶   Gs^(YG
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closing 結算   O)Xd3w'  
closing entries 結賬紀錄   FrgW7`s[A  
closing stock 期末存貨   |*lH9lWJ  
closing the book 結賬  
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columnar journal 多欄日記賬   Up_>y>x  
combination 聯合   .@ 4QkG/  
commission 佣金   Z'voCWCd  
commodity 商品   s4!|v`+$M  
common stock 普通股   H4P\hOK7r  
company 公司   7~nIaT  
compensation 賠償   rd|@*
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compound interest 複利   &gY;`*<  
consignee 承銷人   tpN]evp|  
consignment 寄銷   jXc5fXO N  
consignor 寄銷人   R tXF  
consolidated balance sheet 合併資產負債表   *=($r%)  
consolidated profit and loss account 合併損益表   !O 0ZD4/{4  
consolidation 合併   43UJ#r F  
construction cost 營建成本   NTXws 4'D  
construction revenue 營建收入   l=Lm
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contract 合同   !X \Sp}  
control account 統制賬戶   ek Y?  
copyright 版權   Z\ "Kd  
corporation 公司    9OrA 9r  
cost 成本   >WGX|"!"  
cost accounting 成本會計   aRFi0h \  
cost of labour 勞工成本   9+WY@du+  
cost of production 生產成本   eY 0Ly7  
cost of manufacture 製造成本   SL?%/$2g=O  
cost of sales 銷貨成本   >=Rd3dgDG  
cost price 成本價格   B`'}&6jr.  
credit 貸方   $i1>?pb3
 
credit note 收款通知單   `<]P"G  
creditor 債權人   v.~Nv@+kR  
crossed check 橫線支票   r9p?@P\:[  
current account 往來活期賬戶   ONg<  
current asset 流動資產   Z_eqM4{  
current liability 流動負債   NKIkd  
current profit and loss 本期損益   8EW`*
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debit 借方   [A.eVuV;+  
debt 債務   A;/Xt  
debtor 債務人   K284R=j -&  
deed 契據   ss |6_H =  
deferred assets 遞延資產   >o=axZNa  
deferred liabilities 遞延負債   (
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delivery 交貨   -7C=- \]  
delivery expense 送貨費   )VSGqY r#  
delivery order 出貨單   +E""8kW- Z  
demand draft 即期匯票   9fr&Yb=_o@  
demand note 即期票據   ul5::  
demurrage charge 延期費   DcFV^8O&  
deposit 存款   *`\4j*$^  
deposit slip 存款單   !'
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depreciation 折舊   2_ZHJ,r   
direct cost 直接成本   %oSfL;W7  
direct labour 直接人工   Q xj|lr  
director 董事   6w
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discount 折扣   DI"dY ug#  
discount on purchase 進貨折扣   R,(+NT$
 
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