[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。   {N \ri{|  
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acceptance 承兌   .[@TC@W  
account 賬戶   DR d|m
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accountant 會計員   9i&(VzY[=  
accounting 會計   -= tf)  
accounting system 會計制度   ')bas#=uP  
accounts payable 應付賬款   :|Ckr-k"1e  
accounts receivable 應收賬款   86bRfW'  
accumulated profits 累積利益   Ew&pwsQ  
adjusting entry ?#123;整記錄   efc<lSUR  
adjustment ?#123;整   W-
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administration expense 管理費用   CJDnHuozc  
advances 預付   aB=&XGV9  
advertising expense 廣告費   MHuQGc"e+4  
agency 代理   56|o6-a^  
agent 代理人   <l:c O$ m  
agreement 契約   s>RtCw3,  
allotments 分配數   i gyTvt!  
allowance 津貼   )&nfV 5@"  
amalgamation 合併   ![>j`i  
amortization 攤銷   8)NQt$lWp  
amortized cost 應攤成本   hS( )OY  
annuities 年金   csEF^T-  
applied cost 已分配成本   }o'WR'LX  
applied expense 已分配費用   ~]d3 f  
applied manufacturing expense 己分配製造費用   >Q`\|m}x)Q  
apportioned charge 攤派費用   o_( @v2G`  
appreciation 漲價   +9tm9<
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article of association 公司章程   U= Gw(  
assessment 課稅   0LjF$3GpZ  
assets 資產   $=
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attorney fee 律師費   P2j"L#%  
audit 審計   e"
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auditor 審計員   %u)niY-g
 
average 平均數   PsV1btq]  
average cost 平均成本   FC+}gJ(q  
bad debt 壞賬   l2&s4ERqSm  
balance 餘額   c=^A3[AM  
balance sheet 資產負債表   Xf"B\%,(`  
bank account 銀行賬戶   y5p)z"  
bank balance 銀行結存   f4b`*KGf  
bank charge 銀行手續費   wT taj08D  
bank deposit 銀行存款   J%:D%=9 )  
bank discount 銀行貼現   $GMva}@G`  
bank draft 銀行匯票   `veq /!  
bank loan 銀行借款   68!W~%?pR  
bank overdraft 銀行透支   0-=PP@W  
bankers acceptance 銀行承兌   mBQp#-1\  
bankruptcy 破產   8Hf:yG,  
bearer 持票人   19g-#H!  
beneficiary 受益人   cl'#nLPz;  
bequest 遺產   q#6K'
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bill 票據   5C
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bill of exchange 匯票   L]syDn  
bill of lading 提單   U#X6KRZ~g  
bills discounted 貼現票據   ]y**ZFA  
bills payable 應付票據   q_R^Q>ZIe  
bills receivable 應收票據   Jn+k$'6%#  
board of directors 董事會   3jJd)C R  
bonds 債券   ##+f/Fxym  
bonus 紅利   ]bui"-tlK  
book value 賬面價值   vhEXtjL  
bookkeeper 簿記員   H[u
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bookkeeping 簿記   B=R9K3f  
branch office general ledger 支店往來賬戶   ,P T5-9 m  
broker 經紀人   {'^!S"9x  
brought down 接前   z5UY0>+VdS  
brought forward 接上頁   mDG=h6y"V  
budget 預算   ,~TV/l<  
by-product 副產品   B< 6E'  
by-product sales 副產品銷售   qGYru1  
capital 股本   $
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capital income 資本收益   1pDL()t  
capital outlay 資本支出   5?yc*mOZ  
capital stock 股本   O^_$cq  
capital stock certificate 股票   z+=wql*Eo  
carried down 移後   "fq8)  
carried forward 移下頁   kzb%=
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cash 現金   !L({i')  
cash account 現金賬戶   c[6=&  
cash in bank 存銀行現金   WS7a]~3'  
cash on delivery 交貨收款   #A@d;U%  
cash on hand 庫存現金   yf/c  
cash payment 現金支付   / Ml d.  
cash purchase 現購   ^gu;  
cash sale 現沽   w%NT 0J  
cashier 出?#123;員   UEb'b,O_9  
cashiers check 本票   zNo(|;19  
certificate of deposit 存款單折   DH*=IzcJf  
certificate of indebtedness 借據   pn._u`xMV  
certified check 保付支票   L*'3f~@Q  
certified public accountant 會計師   >+3tOv3:  
charges 費用   %ylpn7I \6  
charge for remittances 匯水手續費   ZQ_&HmgRy  
charter 營業執照   Cr;d !=  
chartered accountant 會計師   f:K3 P[|  
chattles 動產   V1 :aR3*!  
check 支票   J=OWXL!<a  
che stub 支票存根   Lu6?$N57rC  
closed account 己結清賬戶   q_gsYb  
closing 結算   |E7)s;}D  
closing entries 結賬紀錄   n?E L\B   
closing stock 期末存貨   wvuh   
closing the book 結賬   {-'S#04  
columnar journal 多欄日記賬   z"*$ .  
combination 聯合   QN'v]z  
commission 佣金   ywl7bU-f  
commodity 商品   D_(K{?KU  
common stock 普通股   jaOt"iU.B  
company 公司   NW*qw q  
compensation 賠償   ;A3aUN;"I  
compound interest 複利   6j{O/  
consignee 承銷人   B;6N.X(K  
consignment 寄銷   rf:CB&u  
consignor 寄銷人   LqOjVQxz  
consolidated balance sheet 合併資產負債表   OD~TWT_  
consolidated profit and loss account 合併損益表   P?Fm<s :  
consolidation 合併   t&^cYPRfY'  
construction cost 營建成本   o@!!I w  
construction revenue 營建收入   %J 'RO
 
contract 合同   ,VTX7
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control account 統制賬戶   tc%0yr9  
copyright 版權   p#T^o]+  
corporation 公司   UN"U#Si)  
cost 成本   jh*aD=y  
cost accounting 成本會計   r:n-?P  
cost of labour 勞工成本   ^1 P@BRh  
cost of production 生產成本   G'\x9%  
cost of manufacture 製造成本  
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cost of sales 銷貨成本   W2CQk  
cost price 成本價格   $!-a)U,w$B  
credit 貸方   #ivN-WKCl  
credit note 收款通知單   k.dQ;v}  
creditor 債權人   @N'0:0Nb_  
crossed check 橫線支票   CaV>\E)  
current account 往來活期賬戶   PM A61g  
current asset 流動資產   O@gHx!L  
current liability 流動負債   fsxZQ=-PW
 
current profit and loss 本期損益   !KEnr`O2u  
debit 借方   g^qbd$}  
debt 債務   \;%DDw  
debtor 債務人   E{-W#}#  
deed 契據   " ++q.y  
deferred assets 遞延資產   ; {P"~(S%  
deferred liabilities 遞延負債   mAFVjSa2  
delivery 交貨   Q; 3v ]h_  
delivery expense 送貨費   UQ ~7,D`=#  
delivery order 出貨單   o.Jq1$)~y  
demand draft 即期匯票   .$k2.-k
 
demand note 即期票據   \40d?N#D  
demurrage charge 延期費   hSvA dT]m  
deposit 存款   #78P_{#!  
deposit slip 存款單   ppBIl6  
depreciation 折舊   Nd"Rt  
direct cost 直接成本   2[*r9%W  
direct labour 直接人工   A/xWe  
director 董事   #0+`dI_5/  
discount 折扣   ?8d7/KZO  
discount on purchase 進貨折扣   as{^~8B  
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