[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。   <+6)E@Y  
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acceptance 承兌   g;-CAd5  
account 賬戶   BUtXHD  
accountant 會計員   yPL@uCzA@  
accounting 會計   kWgxswl7H  
accounting system 會計制度   NK#f Gz*,(  
accounts payable 應付賬款   GR"Jk[W9  
accounts receivable 應收賬款   x{=ty*E  
accumulated profits 累積利益   J<'4(}^|  
adjusting entry ?#123;整記錄   -G{}8GM  
adjustment ?#123;整   smSUo/  
administration expense 管理費用   _W$4Qn+f  
advances 預付   
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advertising expense 廣告費   =ahD'*R^A  
agency 代理   rwU[dqBRhc  
agent 代理人   .uhP(  
agreement 契約   F77~156  
allotments 分配數   *dGW=aM#C  
allowance 津貼   f@Db._E  
amalgamation 合併   Up8#Nz T  
amortization 攤銷   +YP,LDJ!v  
amortized cost 應攤成本   =>4,/g3  
annuities 年金   KX{S8_  
applied cost 已分配成本   GR/ p%Y(  
applied expense 已分配費用   9'}m797I'  
applied manufacturing expense 己分配製造費用   9=:!XkT.  
apportioned charge 攤派費用   Pj^6.f+  
appreciation 漲價   Ur_~yX]Mo  
article of association 公司章程   18F7;d N8  
assessment 課稅   S/8xo@vct]  
assets 資產   m,'u_yK  
attorney fee 律師費   kYx|`-PA<r  
audit 審計   |ONkRxr@!  
auditor 審計員   JPmW0wM  
average 平均數   CB|Z~_Bm  
average cost 平均成本   3rs=EMz:w  
bad debt 壞賬  
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balance 餘額   WG9x_X&XJ  
balance sheet 資產負債表    QH;1 *  
bank account 銀行賬戶   ^lf)9 `^U  
bank balance 銀行結存   w_6h $"^x  
bank charge 銀行手續費   iB{O"l@w  
bank deposit 銀行存款   ZVViu4]?y  
bank discount 銀行貼現   7u0!Q\  
bank draft 銀行匯票   [@Y?'={qE  
bank loan 銀行借款   $kg!XT{V  
bank overdraft 銀行透支   bq]af.o*  
bankers acceptance 銀行承兌   ^[!LU  
bankruptcy 破產   ji: JLvf]%  
bearer 持票人   "|(+~8[  
beneficiary 受益人   I@e{>}  
bequest 遺產   a,! c6'QE  
bill 票據   g?)9zJ9  
bill of exchange 匯票   Jva&"}Cb  
bill of lading 提單   Busxg?=  
bills discounted 貼現票據   0fwo8NgX  
bills payable 應付票據   8nW#Q<s  
bills receivable 應收票據   weKwBw  
board of directors 董事會   c[f   
bonds 債券   l\J
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bonus 紅利   o=7 -&F.  
book value 賬面價值   (Jy7  
bookkeeper 簿記員   yS %J$o&
 
bookkeeping 簿記   eE+zL~CE  
branch office general ledger 支店往來賬戶   [P
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broker 經紀人   }qRYXjS  
brought down 接前   xbSix:R=Z  
brought forward 接上頁   ==~X8k|{E  
budget 預算   YOd0dKe  
by-product 副產品   /V^Gn;  
by-product sales 副產品銷售   )L<NW{  
capital 股本   PH^AT<
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capital income 資本收益   i.C+{QH  
capital outlay 資本支出   ^g"G1,[%w  
capital stock 股本   4,`Yx s)%  
capital stock certificate 股票   Y7{IF X  
carried down 移後    (0bv d  
carried forward 移下頁   iG!t
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cash 現金   $~75/  
cash account 現金賬戶   nZ0- Kb
 
cash in bank 存銀行現金   n>"0y^v  
cash on delivery 交貨收款   4 bw8^  
cash on hand 庫存現金   l q~^&\_#  
cash payment 現金支付   g:7S/L0]  
cash purchase 現購   %A|9 =x*  
cash sale 現沽   bx#GOK-  
cashier 出?#123;員   kl,I.2-  
cashiers check 本票   ]6bh#N;.  
certificate of deposit 存款單折   !?,7Cu.5#6  
certificate of indebtedness 借據   w^6rgCl  
certified check 保付支票   bH%k)  
certified public accountant 會計師   @G@,)`p4?  
charges 費用   4V@raI-  
charge for remittances 匯水手續費   2v\,sHw+-  
charter 營業執照   G~5EAeG  
chartered accountant 會計師   '_N~PoV  
chattles 動產   #N.W8mq  
check 支票   D2z" Z@  
che stub 支票存根   W<_9*{|E;  
closed account 己結清賬戶   hd^?mZ  
closing 結算   M_ lQ^7/  
closing entries 結賬紀錄   _bRd2
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closing stock 期末存貨   WhQK3hnm  
closing the book 結賬   :m#[V7  
columnar journal 多欄日記賬   .fY1?$*6c  
combination 聯合   ,@!io  
commission 佣金   @-qS[ bV  
commodity 商品   R/Y9t8kk  
common stock 普通股   7}>Zq`]~  
company 公司   TwJiYXHw?  
compensation 賠償   ' Z5l'Ac  
compound interest 複利   / VypN,  
consignee 承銷人   (&t741DN|  
consignment 寄銷   "*UN\VV+s  
consignor 寄銷人   1?%Q"*Y&  
consolidated balance sheet 合併資產負債表   DLggR3K_\  
consolidated profit and loss account 合併損益表   u5zL;C3O  
consolidation 合併   &B?TX.  
construction cost 營建成本   E}6q;"[  
construction revenue 營建收入   &.^(,pt  
contract 合同   Se~<Vpo  
control account 統制賬戶   W}jel}:  
copyright 版權   w{TZN{ Y  
corporation 公司   .\)`Xj[?  
cost 成本   T-,T)R`R  
cost accounting 成本會計   R<(kiD\?]  
cost of labour 勞工成本   E0HXB1"  
cost of production 生產成本   K ?uHAm  
cost of manufacture 製造成本   T1$=0VSEa+  
cost of sales 銷貨成本   3lr9nBR  
cost price 成本價格   QiO4fS'~W  
credit 貸方   st4z+$L  
credit note 收款通知單   ^i+ d3  
creditor 債權人   ["O/%6b9+  
crossed check 橫線支票   eV(nexE  
current account 往來活期賬戶   w8veh[%3n  
current asset 流動資產   fL$U%I3  
current liability 流動負債   b-!+Q)  
current profit and loss 本期損益   6="Qwrk  
debit 借方   n$Nb,/o  
debt 債務   r7|_Fm Qf  
debtor 債務人   #dO8) t  
deed 契據   Odn`q=  
deferred assets 遞延資產   s|HpN  
deferred liabilities 遞延負債   A$ 2AYQ
 
delivery 交貨   D@W[Nd5MJ  
delivery expense 送貨費   |)5xmN]  
delivery order 出貨單   @kh:o\  
demand draft 即期匯票   Df
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demand note 即期票據   t.\<Q#bN#  
demurrage charge 延期費   U~3uu&/r  
deposit 存款   LK>AC9ak<  
deposit slip 存款單   dMd2a4  
depreciation 折舊   <[l0zE5Z8'  
direct cost 直接成本   :<}1as!eo  
direct labour 直接人工   "%zb>`1s  
director 董事   bv:M zYS  
discount 折扣   zjE|UK{  
discount on purchase 進貨折扣   Th.Mn}1%L  
  
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