[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。   ;ew j  
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acceptance 承兌   f S-(Kmh  
account 賬戶   e@[9WnxYe  
accountant 會計員   +R LHe]9&  
accounting 會計   \%Wu`SlDp9  
accounting system 會計制度   ZZ/F}9!=
 
accounts payable 應付賬款   R_iQLBr
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accounts receivable 應收賬款   FJ]BB4 K  
accumulated profits 累積利益   5P{PBd}glp  
adjusting entry ?#123;整記錄   ~"-+BG(5  
adjustment ?#123;整   {=n-S2%  
administration expense 管理費用   -olD!zKS  
advances 預付   m,UMb#7Y  
advertising expense 廣告費   $RA8U:Q!1e  
agency 代理   [|{2&830  
agent 代理人   !Yuu~|  
agreement 契約   E#'JYz@  
allotments 分配數   ^id9_RU   
allowance 津貼    -58  
amalgamation 合併   V'[Lqe,y  
amortization 攤銷   SymBb}5  
amortized cost 應攤成本   0< i]ph  
annuities 年金   Jo%5NXts4  
applied cost 已分配成本   ico%_fp  
applied expense 已分配費用   $ {29[hO  
applied manufacturing expense 己分配製造費用   I9J
iH,+  
apportioned charge 攤派費用   |8,|>EyqK  
appreciation 漲價   Ww8<f$  
article of association 公司章程   QkMK\Up  
assessment 課稅   |l5ol@2*  
assets 資產   C:Tjue{G2  
attorney fee 律師費   p9c`rl_N  
audit 審計   JBY` Y]V3  
auditor 審計員   70s.  
average 平均數   Rw8l"`  
average cost 平均成本   b|7c]l  
bad debt 壞賬   ySC;;k
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balance 餘額   frB~ajXK  
balance sheet 資產負債表   cWG>w6FI  
bank account 銀行賬戶   =3KK /[2M  
bank balance 銀行結存   {J_1.uN=  
bank charge 銀行手續費   p'# (^  
bank deposit 銀行存款   px`o.%`'  
bank discount 銀行貼現   <G d?,}\  
bank draft 銀行匯票   %Ot2bhK;  
bank loan 銀行借款   ~M@'=Q*~  
bank overdraft 銀行透支  
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bankers acceptance 銀行承兌   P<&-8QA  
bankruptcy 破產   'rWu}#Nb  
bearer 持票人   tG1,AkyZ  
beneficiary 受益人   8=XfwwWHy<  
bequest 遺產   8^/V2;~^,>  
bill 票據   QL_~E ;U  
bill of exchange 匯票   \_H-TbU8  
bill of lading 提單   -p|JJx?r  
bills discounted 貼現票據   {R`,iWV  
bills payable 應付票據   ARcPHV<(2  
bills receivable 應收票據   h!c6]D4!L  
board of directors 董事會   ,{4G@:Fm  
bonds 債券   TRB)cJZ?  
bonus 紅利   p1zT]  
book value 賬面價值   U%E6"Hg  
bookkeeper 簿記員   {z":hmt  
bookkeeping 簿記   }o>6 y>=  
branch office general ledger 支店往來賬戶   `gI`Cq4  
broker 經紀人   8#NI`s*  
brought down 接前   G=rgL'{  
brought forward 接上頁   .u
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budget 預算   ;'^5$q  
by-product 副產品   eVRFb#EU0e  
by-product sales 副產品銷售   TDvUiJm  
capital 股本   1_chO?&,I  
capital income 資本收益   \W"N{N  
capital outlay 資本支出   ' KX'{Gy  
capital stock 股本   Z0fl]3p  
capital stock certificate 股票   /qf2LO'+  
carried down 移後   .#py5&`%  
carried forward 移下頁   `R}q&|o7<  
cash 現金   `O:ecPD4M  
cash account 現金賬戶   >.P/fnvJ  
cash in bank 存銀行現金   &4g]#A>@  
cash on delivery 交貨收款   Mi|PhDXMh  
cash on hand 庫存現金   f7y a0%N  
cash payment 現金支付   aSu6SU  
cash purchase 現購   ~ NO9s  
cash sale 現沽   .f+ul @o  
cashier 出?#123;員   I/whpOg  
cashiers check 本票   yrp;G_  
certificate of deposit 存款單折   ze%kP#c6!  
certificate of indebtedness 借據   /FzO9'kj  
certified check 保付支票   iy{n"#uX  
certified public accountant 會計師   5C03)Go3Z  
charges 費用   1M%'Xe7  
charge for remittances 匯水手續費   SONv]));  
charter 營業執照   .}AzkKdd@  
chartered accountant 會計師   (:JX;<-  
chattles 動產   ".n,R"EF  
check 支票   ]Q?`|a+i  
che stub 支票存根   }Mh@%2$  
closed account 己結清賬戶   K^H{B& b8  
closing 結算   (A\X+S(  
closing entries 結賬紀錄   ;0)|c}n+.5  
closing stock 期末存貨   a4zq`n|3U  
closing the book 結賬   dNQR<v\IL  
columnar journal 多欄日記賬   9qhX\, h  
combination 聯合   |sQC:y>  
commission 佣金   iL^bf*  
commodity 商品    AKKp-I5  
common stock 普通股   .XD.'S  
company 公司   =qQH,{]c6  
compensation 賠償   {km~,]N
  
compound interest 複利   pS1f y]  
consignee 承銷人   .@#GNZe  
consignment 寄銷   i)vbmV  
consignor 寄銷人   B%~hVpm,eM  
consolidated balance sheet 合併資產負債表   5PaOa8=2f  
consolidated profit and loss account 合併損益表   h.A@o#x  
consolidation 合併   pN-l82]'  
construction cost 營建成本   ; O6Ez-"  
construction revenue 營建收入   }8H_^G8  
contract 合同   })I_@\q  
control account 統制賬戶   'p%\fb6`  
copyright 版權   xq U@87[_  
corporation 公司   C \~!2cy  
cost 成本   YQ\c0XG  
cost accounting 成本會計   h($XR+!#  
cost of labour 勞工成本   :h4Nfz(  
cost of production 生產成本   utH,pGs C.  
cost of manufacture 製造成本   |.OXe!uU41  
cost of sales 銷貨成本   vG`;2laY  
cost price 成本價格   byT @O:fL  
credit 貸方   [,s{/32s  
credit note 收款通知單   v;S_7#  
creditor 債權人   OGDCC/  
crossed check 橫線支票   QYm]&;EI  
current account 往來活期賬戶   oxs0)B  
current asset 流動資產   XXx]~m  
current liability 流動負債   j_3X 1w)k  
current profit and loss 本期損益   ({"jL*S,q  
debit 借方   qy]tuKZI  
debt 債務   .u+ZrA#  
debtor 債務人   2j9+ f{ l  
deed 契據   }bU1wIW9I  
deferred assets 遞延資產   V^v?;f?  
deferred liabilities 遞延負債   %K9 9_Cl3  
delivery 交貨   j %3wD2 l  
delivery expense 送貨費   *B$$6'hi`  
delivery order 出貨單   SFj:|S=v6j  
demand draft 即期匯票   K\bA[5+N  
demand note 即期票據   yvQRr75
  
demurrage charge 延期費   n9PCSl j  
deposit 存款  
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deposit slip 存款單   @X$~{Vp__  
depreciation 折舊   PVNDvUce  
direct cost 直接成本   a#U2y"  
direct labour 直接人工   g>@T5&1q *  
director 董事   p!b_tyJ  
discount 折扣   /Dmuvb|A  
discount on purchase 進貨折扣   l r 16*2.  
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