[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。   |<-F|v9og  
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acceptance 承兌   |90 +)/$4  
account 賬戶   {Y91vXTz7  
accountant 會計員   v o ;F;  
accounting 會計   QZ3(u<f  
accounting system 會計制度   &4Con%YU[  
accounts payable 應付賬款   x$GsDV  
accounts receivable 應收賬款   ZuvPDW%  
accumulated profits 累積利益   Hpi%9SAM  
adjusting entry ?#123;整記錄   dAr)%RZ
 
adjustment ?#123;整   oD#>8Aws  
administration expense 管理費用   /;&+< }
 
advances 預付   ;Q=GJ5`B  
advertising expense 廣告費   7B]:3M6d  
agency 代理   zL
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agent 代理人   rN1U.FRe/
 
agreement 契約   ;,=h59`  
allotments 分配數   HNy/ -  
allowance 津貼   kAN;S<jSE  
amalgamation 合併   ge):<k_  
amortization 攤銷   Ah>gC!F^  
amortized cost 應攤成本   t{SMSp  
annuities 年金   oU0 h3  
applied cost 已分配成本   7q!yCU  
applied expense 已分配費用   U2V^T'Y[  
applied manufacturing expense 己分配製造費用   6W;?8Z_1  
apportioned charge 攤派費用   l>D-
Aan  
appreciation 漲價   ;wXY3|@  
article of association 公司章程   g TXW2S  
assessment 課稅   zD2.Q%`IM  
assets 資產   9G#8%[W  
attorney fee 律師費   #_?TIY:h  
audit 審計   :,NFFN  
auditor 審計員   8nIM ZV  
average 平均數   H5Ux.]y  
average cost 平均成本   I{
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bad debt 壞賬   t0e{|du  
balance 餘額   LgP>u?]n  
balance sheet 資產負債表   IAP/G5'Q  
bank account 銀行賬戶   kz0I2!bt  
bank balance 銀行結存   ^p 2.UW  
bank charge 銀行手續費   O[IR|  
bank deposit 銀行存款   u Z\wwYY#M  
bank discount 銀行貼現   )d}H>Qx=  
bank draft 銀行匯票   OG`|td
 
bank loan 銀行借款   }A1|jY)x  
bank overdraft 銀行透支   j?\$G.Y  
bankers acceptance 銀行承兌   /WgPXEB  
bankruptcy 破產   -J"qrp
Z^  
bearer 持票人   "Su b4F`  
beneficiary 受益人   6[*;M  
bequest 遺產   9DOkQnnc  
bill 票據   <E >7>ZL  
bill of exchange 匯票   n .f4z<  
bill of lading 提單   .!yWF?T8  
bills discounted 貼現票據   q Vm"f,ruo  
bills payable 應付票據   ;Y'8:ncDn  
bills receivable 應收票據   GS ;HtUQ  
board of directors 董事會   -RG8<bI,  
bonds 債券   j-J(C[[9  
bonus 紅利   rH$eB/#F  
book value 賬面價值   i}PK$sa#c  
bookkeeper 簿記員   y]}b?R~p=  
bookkeeping 簿記   /"""z=q  
branch office general ledger 支店往來賬戶   Nfv="t9e  
broker 經紀人   5LQk8NPh  
brought down 接前   h@*lWi2K7  
brought forward 接上頁   & u$(NbK  
budget 預算   _1>SG2h{fV  
by-product 副產品   #K=b%;>  
by-product sales 副產品銷售   SU%mmwES3  
capital 股本   6exI_3A4jh  
capital income 資本收益   |7 &|>  
capital outlay 資本支出   {TyCj?3B  
capital stock 股本   J>`v.8y  
capital stock certificate 股票   rO/a,vV  
carried down 移後   6xH;:B)d  
carried forward 移下頁   CifA,[l34  
cash 現金   t< sp%zXZ  
cash account 現金賬戶   U/ ?F:QD4  
cash in bank 存銀行現金   P+Wm9xR2d  
cash on delivery 交貨收款   (y1$MYZQ  
cash on hand 庫存現金   tNK^z7Dm  
cash payment 現金支付   >M?H79fF2s  
cash purchase 現購   pw@`}cM=  
cash sale 現沽   P}HC(S1  
cashier 出?#123;員   gUl1 CH&  
cashiers check 本票   Iq{o-nq  
certificate of deposit 存款單折   XZ.7c{B<  
certificate of indebtedness 借據   >n]oB~P%  
certified check 保付支票   60"5 ?=D  
certified public accountant 會計師   j!YNg*H  
charges 費用   ?4^};wDb2  
charge for remittances 匯水手續費   N99[.mErU  
charter 營業執照   d9O:,DKf  
chartered accountant 會計師   WtIMvk  
chattles 動產   LU%#mY  
check 支票   qQ^d9EK'?~  
che stub 支票存根   /K7Bae5h  
closed account 己結清賬戶   hM?`x(P  
closing 結算   PPEq6}  
closing entries 結賬紀錄   P{?;T5ap6  
closing stock 期末存貨   o&~dGG4J  
closing the book 結賬   @B?FE\  
columnar journal 多欄日記賬   xcst<=  
combination 聯合   \.o=i
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commission 佣金   ^w.]Hd2  
commodity 商品   KYp[Gs  
common stock 普通股   TN5>"??"  
company 公司   yE#g5V&  
compensation 賠償   >Iuzk1'S  
compound interest 複利   j !`B'{cH  
consignee 承銷人   Z:!IX^q;}n  
consignment 寄銷   42&v% ;R  
consignor 寄銷人   1Pm4.C)  
consolidated balance sheet 合併資產負債表   a"x}b
  
consolidated profit and loss account 合併損益表   1I ""X]I_  
consolidation 合併   vv+km+  
construction cost 營建成本   F% `zs\  
construction revenue 營建收入   1B 5:s,Oyj  
contract 合同   ?ty>}.c t  
control account 統制賬戶   P$_&  
copyright 版權   XIKvH-0&  
corporation 公司   k0JW[04j  
cost 成本   Goxl3LS<  
cost accounting 成本會計   6hO-H&r++  
cost of labour 勞工成本   &=X.*H%  
cost of production 生產成本   UbO4%YHt  
cost of manufacture 製造成本   6#U^<`  
cost of sales 銷貨成本   $E\^v^LW  
cost price 成本價格   h$>wv`
 
credit 貸方   :|rPT)yT]  
credit note 收款通知單   +1QK}H~  
creditor 債權人   <YH=3[  
crossed check 橫線支票   \w%@?Qik  
current account 往來活期賬戶   ziiwxx_  
current asset 流動資產   `rlk|&T1  
current liability 流動負債   BgM%+b8u  
current profit and loss 本期損益   #Y2i*:<  
debit 借方   Ird|C[la  
debt 債務  
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debtor 債務人   0mTr-`s  
deed 契據   0OnV0SIL  
deferred assets 遞延資產   ! \sMR  
deferred liabilities 遞延負債   5wv fF.v  
delivery 交貨   rQb7?O@-  
delivery expense 送貨費   nls   
delivery order 出貨單   ~E)fpGJ  
demand draft 即期匯票   ml0*1Dw  
demand note 即期票據   T]9m:zX9s  
demurrage charge 延期費  
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deposit 存款   MjD75hIZ  
deposit slip 存款單   y t5H oy  
depreciation 折舊   36vgX=}  
direct cost 直接成本   D=+NxR[  
direct labour 直接人工   u5+|Su  
director 董事   dg_Gs>?2  
discount 折扣   Q
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discount on purchase 進貨折扣   !q' 4D!I  
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