[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。   ~Oc:b>~  
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acceptance 承兌   h b.^&  
account 賬戶   @7? O#WmL  
accountant 會計員   JqmxS*_P  
accounting 會計   \x7^ly$_  
accounting system 會計制度   1o8C4?T&  
accounts payable 應付賬款   vmj'X>Q  
accounts receivable 應收賬款   3n!f'" T  
accumulated profits 累積利益   ;(3!#4`q(]  
adjusting entry ?#123;整記錄   s
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adjustment ?#123;整   Img$D*BM  
administration expense 管理費用   kdP*{  
advances 預付   0Xw$l3@N^  
advertising expense 廣告費   w:VD[\h  
agency 代理    CK"OHjR  
agent 代理人   JE* d-  
agreement 契約   yp!7^
  
allotments 分配數   nf0] <x2  
allowance 津貼   N*`qsv0  
amalgamation 合併   T\wfYuc&X  
amortization 攤銷   _yRD*2 !;  
amortized cost 應攤成本   B{lj.S`mB  
annuities 年金   E Xxv  
applied cost 已分配成本   WbWEgd%8.  
applied expense 已分配費用   <0!O'" "J  
applied manufacturing expense 己分配製造費用   YZk.{#^c  
apportioned charge 攤派費用   j2RdBoCt  
appreciation 漲價   }|OwUdE!R9  
article of association 公司章程   W;T5[
 
assessment 課稅   X=KC+1e  
assets 資產   M-8 `zA2  
attorney fee 律師費   *6bO2LO"  
audit 審計   vk4Q2P  
auditor 審計員   G`Df'Yy  
average 平均數   'N3)>!Y:8  
average cost 平均成本   SaIY-PC  
bad debt 壞賬   |JLXgwML  
balance 餘額   )kT.3 Q  
balance sheet 資產負債表   [Qqomm.[\w  
bank account 銀行賬戶   8Drz i! }  
bank balance 銀行結存   agk
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bank charge 銀行手續費   cSTF$62E  
bank deposit 銀行存款   #M)+sK$H%f  
bank discount 銀行貼現   ~Z~ V:~  
bank draft 銀行匯票   {SkE`u4Sz  
bank loan 銀行借款   \2^o,1r/  
bank overdraft 銀行透支   mKBO<l{S  
bankers acceptance 銀行承兌   )*XD"-9  
bankruptcy 破產   4l`[,BJ  
bearer 持票人   t$e'[;w  
beneficiary 受益人   SJ2l6  
bequest 遺產   ?2%;VKN4  
bill 票據   7Fx0#cS"\  
bill of exchange 匯票   i IM\_<?  
bill of lading 提單   ;pw9+zo^M  
bills discounted 貼現票據   iax0V  
bills payable 應付票據   Sh2BU3  
bills receivable 應收票據   h343$,))u  
board of directors 董事會   v!W{j&N  
bonds 債券   ,M9e *  
bonus 紅利   bC/Ql  
book value 賬面價值   9:P\)'y?  
bookkeeper 簿記員   6f:uAFwG  
bookkeeping 簿記   y_'6bpb  
branch office general ledger 支店往來賬戶   2){O&8
A  
broker 經紀人   N8iLI`  
brought down 接前   unih"};ou  
brought forward 接上頁   )Dp0swJ  
budget 預算   %Gl1Qi+Po_  
by-product 副產品   ;0U*N& f  
by-product sales 副產品銷售   Z(t7QFd  
capital 股本   B!
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capital income 資本收益   f`)*bx  
capital outlay 資本支出   H:)_;k  
capital stock 股本   N%?R(  
capital stock certificate 股票   #aQQd8  
carried down 移後   |BUgsE  
carried forward 移下頁  
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cash 現金   Bi2 c5[3  
cash account 現金賬戶   ^ L]e]<h(  
cash in bank 存銀行現金   %!r.)Wx|2  
cash on delivery 交貨收款   n@L@pgo%~  
cash on hand 庫存現金   d N$,AOT  
cash payment 現金支付   G j?$HFa  
cash purchase 現購   r1TdjnP,2^  
cash sale 現沽   Y1ks'=c>  
cashier 出?#123;員   PXyv);#Q`  
cashiers check 本票   @C<ofg3E  
certificate of deposit 存款單折   :..WL;gC  
certificate of indebtedness 借據   0'HQ=pP  
certified check 保付支票   !,dp/5 V  
certified public accountant 會計師   4l7 Ny\J  
charges 費用   ;:&|DN3;  
charge for remittances 匯水手續費   ^|SiqE  
charter 營業執照   )Gm9x]SVl  
chartered accountant 會計師   :}yT?LIyP  
chattles 動產   $}AbR:z  
check 支票   1BEs> Sm  
che stub 支票存根   IJ~j(.W  
closed account 己結清賬戶   2e-`V5{)b  
closing 結算   M!kSt1  
closing entries 結賬紀錄   1+gFfKq  
closing stock 期末存貨   #N"u 0  
closing the book 結賬   51`&%V{daL  
columnar journal 多欄日記賬   L
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combination 聯合   ]BUirJ,2  
commission 佣金   O,9^R  
commodity 商品   [_n
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common stock 普通股   op\$(7<d-  
company 公司   F(#?-MCs  
compensation 賠償   S@Rd>4  
compound interest 複利   ,zdGY]$  
consignee 承銷人   `IEA  
consignment 寄銷   b"Q8[k |d  
consignor 寄銷人   TZ+ p6M8G  
consolidated balance sheet 合併資產負債表   $~iZaX8&  
consolidated profit and loss account 合併損益表   f@$W5*j  
consolidation 合併   x\U[5d   
construction cost 營建成本   3LT~-SvL
 
construction revenue 營建收入   0ki- /{;  
contract 合同   )AxD|A  
control account 統制賬戶   ,:e~aG,B  
copyright 版權   swxX3GR  
corporation 公司   oOaFA+0x  
cost 成本   n|{#5#  
cost accounting 成本會計   @,n)1*{P  
cost of labour 勞工成本   M2-`p  
cost of production 生產成本   4qz+cB_  
cost of manufacture 製造成本   Eamt_/LKf  
cost of sales 銷貨成本   1C8xJ6F  
cost price 成本價格   Ku%tM7ad  
credit 貸方   YR*gOTD  
credit note 收款通知單   [#C6K '  
creditor 債權人   '.1P\>x!]  
crossed check 橫線支票   .whi0~i  
current account 往來活期賬戶   GTM0Qvf?  
current asset 流動資產   `hZh}K^  
current liability 流動負債    =aZ d>{Y  
current profit and loss 本期損益   NJQ)Ttt  
debit 借方   kqm(D#  
debt 債務   [B#XA}w  
debtor 債務人   |~e"i<G#  
deed 契據   k9f|R*LM  
deferred assets 遞延資產   0-S.G38{  
deferred liabilities 遞延負債   S)rr  
delivery 交貨   gDVsi  
delivery expense 送貨費   t\hnnu`Pq  
delivery order 出貨單   *{vH9TO  
demand draft 即期匯票   }q`9U!v  
demand note 即期票據   U8Zb&6  
demurrage charge 延期費   Ai1"UYk\\Y  
deposit 存款   \0x>#ygX  
deposit slip 存款單   &U7v=a  
depreciation 折舊   I09 W=  
direct cost 直接成本   -n&&d8G^s  
direct labour 直接人工   Tc/^h4xH  
director 董事   JI[8n$pr]  
discount 折扣   !i)!|9e  
discount on purchase 進貨折扣   1hY|XZ%qd  
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