[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。   ub{Yg5{3S\  
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acceptance 承兌   rI
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account 賬戶   1i|5ii*vc  
accountant 會計員   VBu6,6  
accounting 會計   [4}U*\/>C  
accounting system 會計制度   l'\m' Ioh  
accounts payable 應付賬款   oPA m*  
accounts receivable 應收賬款   e0o)Jo.P  
accumulated profits 累積利益   6)3pnhG9  
adjusting entry ?#123;整記錄   wo) lkovd  
adjustment ?#123;整   ]u >~:  
administration expense 管理費用   wIQt f|ZI>  
advances 預付   .ffb*gZ4  
advertising expense 廣告費   s9?H#^Y5u  
agency 代理   eOd'i{f@F  
agent 代理人   ?CuwA-j  
agreement 契約   L8KMMYh[  
allotments 分配數   *2I@_b6&  
allowance 津貼  
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amalgamation 合併   !2g*=oY  
amortization 攤銷   :AC(  \  
amortized cost 應攤成本   c
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annuities 年金   hzy#%FaB  
applied cost 已分配成本   NFb<fD[C  
applied expense 已分配費用   I6 Q { Axy  
applied manufacturing expense 己分配製造費用   }$'T=ay&  
apportioned charge 攤派費用   WS ^%< h#  
appreciation 漲價   =&?BPhJE  
article of association 公司章程   "[\TL#/  
assessment 課稅   ~jOk?^6  
assets 資產   O>2i)M-h9x  
attorney fee 律師費   \w@ "` !%  
audit 審計   @avG*Mr^  
auditor 審計員   kCU(Hi`Q  
average 平均數   $+[ v17lF  
average cost 平均成本   s\ YHT.O?  
bad debt 壞賬   Sa$-Yf  
balance 餘額   q!8aYw+c  
balance sheet 資產負債表   A]s|"Pav,  
bank account 銀行賬戶   ;[[oZ  
bank balance 銀行結存   agPTY{;  
bank charge 銀行手續費   -f8iq[F5  
bank deposit 銀行存款  
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bank discount 銀行貼現   ,CQg6-[  
bank draft 銀行匯票   rTtxmw0  
bank loan 銀行借款   QetyuhS~  
bank overdraft 銀行透支   |jTRIMj%,_  
bankers acceptance 銀行承兌   IX 2 dic'  
bankruptcy 破產   7F wot&  
bearer 持票人    F]KAnEf  
beneficiary 受益人   qgw)SuwW  
bequest 遺產   j.7BoV  
bill 票據   3etW4  
bill of exchange 匯票   w|8T6W|w  
bill of lading 提單   @ZGD'+zd?  
bills discounted 貼現票據   o",J{  
bills payable 應付票據   #w#: f  
bills receivable 應收票據   8iUj9 r_  
board of directors 董事會   jZ>x5 W  
bonds 債券   ._US8  
bonus 紅利   c^EU&q{4  
book value 賬面價值   K0]42K  
bookkeeper 簿記員   jq12,R2+)  
bookkeeping 簿記   v<tr1cUT  
branch office general ledger 支店往來賬戶   jS| 9jg:  
broker 經紀人   !juh}q&}|  
brought down 接前   x
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brought forward 接上頁   ZA6)@Mn  
budget 預算   &Z6s\r%  
by-product 副產品   ,\=,,1_  
by-product sales 副產品銷售   K+@R [  
capital 股本   m>ApN@n  
capital income 資本收益   &-hXk!A  
capital outlay 資本支出   #8qhl  
capital stock 股本   )>U7+ Me  
capital stock certificate 股票   X6SWcJtSw  
carried down 移後   KetNFwbUf
 
carried forward 移下頁   :pvJpu$]  
cash 現金   YzVhNJ
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cash account 現金賬戶   :SvgXMY@  
cash in bank 存銀行現金   zX}t1:nc  
cash on delivery 交貨收款   B6xM#)  
cash on hand 庫存現金   b,uudtlH  
cash payment 現金支付   'CA{>\F$F+  
cash purchase 現購   #l#8-m8g)  
cash sale 現沽   Dg o-Os@  
cashier 出?#123;員   ~Y/o9x0  
cashiers check 本票   )4e?-?bK!  
certificate of deposit 存款單折   85Red~-M  
certificate of indebtedness 借據   /l1OC(hm  
certified check 保付支票   P:&X1MC  
certified public accountant 會計師   Gqs)E"h  
charges 費用   dh S7}n  
charge for remittances 匯水手續費   On-zbE  
charter 營業執照   u4vyj# V  
chartered accountant 會計師   cogIkB&Ju  
chattles 動產   kmT5g gy  
check 支票   sFV&e->AN\  
che stub 支票存根   x ?24oO  
closed account 己結清賬戶   m6M ko2  
closing 結算   chA7R'+LA  
closing entries 結賬紀錄   }WDzzjDR+  
closing stock 期末存貨   ! G3Gr  
closing the book 結賬   O+OU cMa,  
columnar journal 多欄日記賬   a(uZ}yS$  
combination 聯合   Yhte&,D"  
commission 佣金   ZXl_cq2r  
commodity 商品   Dl@Jj?zc  
common stock 普通股   QTC!vKM  
company 公司   fLS].b]1N  
compensation 賠償   $Da?)Hz'F  
compound interest 複利   *}) W>  
consignee 承銷人   Kv9Z.DY  
consignment 寄銷   ir|c<~_=  
consignor 寄銷人   e2^TQv2(=e  
consolidated balance sheet 合併資產負債表   nO+R>8,Q  
consolidated profit and loss account 合併損益表   ny
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consolidation 合併   -nX lW  
construction cost 營建成本   2F :8=_sA  
construction revenue 營建收入   AVi&cvhs  
contract 合同   i&YWutG  
control account 統制賬戶   =M=v; ,I-  
copyright 版權   V]NCFG  
corporation 公司   :g~_  
cost 成本   G>Hg0u0!,  
cost accounting 成本會計   pO92cGJ8  
cost of labour 勞工成本   \@[,UZ  
cost of production 生產成本   5]xSK '6W  
cost of manufacture 製造成本   !_P&SmK3  
cost of sales 銷貨成本   9y&bKB2 ,  
cost price 成本價格   _&%FGcAS  
credit 貸方   Cxeam"-HTt  
credit note 收款通知單   pX+4B=*  
creditor 債權人   \PWH(E9  
crossed check 橫線支票   m!5Edo-;<  
current account 往來活期賬戶   E!_3?:[S_  
current asset 流動資產   ocu,qL)W  
current liability 流動負債   (x fN=Te,-  
current profit and loss 本期損益   [5!dO\-[  
debit 借方   X
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debt 債務   k.z(.uc=  
debtor 債務人   #q4uS~  
deed 契據   q=}1 ud}1  
deferred assets 遞延資產   c?N,Cd~q  
deferred liabilities 遞延負債   PV:J>!]  
delivery 交貨   H@1}_d  
delivery expense 送貨費   Z?xRSi2~7  
delivery order 出貨單   |{v#'";O:
 
demand draft 即期匯票   [Q+k2J_h  
demand note 即期票據   PD&gC88
  
demurrage charge 延期費   /'VbV8%  
deposit 存款   oC-v>&bW  
deposit slip 存款單   <{GVA0nr  
depreciation 折舊   ]f0OmUHR5i  
direct cost 直接成本   sM+~x<}0  
direct labour 直接人工   LT"H-fTgs  
director 董事   G;$;$gM  
discount 折扣   em'ADRxG+  
discount on purchase 進貨折扣   Q;J( 5;  
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