[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。   7
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acceptance 承兌   (l]_0-Z  
account 賬戶   7(W"NF{r  
accountant 會計員   Ej
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accounting 會計   'n dX
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accounting system 會計制度   ~qu}<u)P  
accounts payable 應付賬款   5xIOi(3`Q  
accounts receivable 應收賬款   OB5t+_s  
accumulated profits 累積利益   IL&;2%  
adjusting entry ?#123;整記錄   1[k.apn  
adjustment ?#123;整   4Y `=`{Q  
administration expense 管理費用   _
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advances 預付   p.@_3^#|  
advertising expense 廣告費   C=zc6C,  
agency 代理   7~ =r9-&G  
agent 代理人    I/`\>Hk  
agreement 契約   ,GTIpPj  
allotments 分配數   yZyB.wT  
allowance 津貼   H2oD0f|  
amalgamation 合併   X*QQVj
 
amortization 攤銷   \{K~x@`  
amortized cost 應攤成本   og)
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annuities 年金   <#%kmYSL  
applied cost 已分配成本   d:{#Dk#  
applied expense 已分配費用   W'3~vQF  
applied manufacturing expense 己分配製造費用   /)/>/4O  
apportioned charge 攤派費用   r t\eze_5A  
appreciation 漲價   |:b!e  
article of association 公司章程   <<~sw
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assessment 課稅   ^W*3S[-`g  
assets 資產   eH' J  
attorney fee 律師費   D wtvtglqV  
audit 審計   $dkkgsw7
 
auditor 審計員   ?j|i|WUD  
average 平均數   @?CEi#-  
average cost 平均成本   -*AUCns#  
bad debt 壞賬   Qt
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balance 餘額   /Ps5Og  
balance sheet 資產負債表   4khc *fh  
bank account 銀行賬戶   sHn-#SGm  
bank balance 銀行結存   ,WgEl4  
bank charge 銀行手續費   {T'M4y=)i  
bank deposit 銀行存款   P&.-c _
 
bank discount 銀行貼現   YX{c06BHs  
bank draft 銀行匯票   >4iVVs  
bank loan 銀行借款   a
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bank overdraft 銀行透支   K1 _#Jhz  
bankers acceptance 銀行承兌   %z"${ zw  
bankruptcy 破產   )FSa]1t;x  
bearer 持票人   \@F~4,VT  
beneficiary 受益人   m>&
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bequest 遺產   P`TJqJiY~  
bill 票據   ka?EXF:  
bill of exchange 匯票   0jmPj
 
bill of lading 提單   0*F<tg,+]  
bills discounted 貼現票據   {}DoRpq=  
bills payable 應付票據   rPXy(d1<`S  
bills receivable 應收票據   =QJI_veUG`  
board of directors 董事會   rGUu K0L&  
bonds 債券   .g8db d  
bonus 紅利   L7OFZ|gUz  
book value 賬面價值   linvK.Lf  
bookkeeper 簿記員   D5$|vv1  
bookkeeping 簿記   G^&P'*   
branch office general ledger 支店往來賬戶   r"bV{v  
broker 經紀人   WNcJ710k27  
brought down 接前   Gzkvj:(V  
brought forward 接上頁   "?r_A*U  
budget 預算   9?.  
by-product 副產品   5Zy%Nam'gN  
by-product sales 副產品銷售   U
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capital 股本   `FHKQS5  
capital income 資本收益   7x//4G   
capital outlay 資本支出   e YD-8*  
capital stock 股本   \SyG#.$  
capital stock certificate 股票   Pt\GVWi_t  
carried down 移後   K(75)/  
carried forward 移下頁   lqZUU92;  
cash 現金    @s7wKk  
cash account 現金賬戶   "fOxS\ er  
cash in bank 存銀行現金   R>y/Y<5=  
cash on delivery 交貨收款   YF68Ax]  
cash on hand 庫存現金   I'e`?H t  
cash payment 現金支付   *RJ
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cash purchase 現購   zY2o;-d|4  
cash sale 現沽   $q 9dk t  
cashier 出?#123;員   aU?HIIA  
cashiers check 本票   Rg\D-F6:  
certificate of deposit 存款單折   M&J$9X  
certificate of indebtedness 借據   'j'G4P_G  
certified check 保付支票   Jm[_X  
certified public accountant 會計師   A#Ne07d  
charges 費用   :)DvZxHE@  
charge for remittances 匯水手續費   "a=dx| Z  
charter 營業執照   e!oL!Zg  
chartered accountant 會計師   X-j3=8wPM  
chattles 動產   h 42dk(B  
check 支票   F42?h:y8I  
che stub 支票存根   'tn-o  
closed account 己結清賬戶   c
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closing 結算   9?zi  
closing entries 結賬紀錄   *_H^]wNJG  
closing stock 期末存貨   &h'NC%
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closing the book 結賬   TxvvCV^  
columnar journal 多欄日記賬   ufvjW]  
combination 聯合   n0%5mTUN  
commission 佣金   Kdr}7#c  
commodity 商品   bA02)?L  
common stock 普通股   ;&`6b:ug  
company 公司   3S{
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compensation 賠償   ES ?6  
compound interest 複利   qx";G  
consignee 承銷人   <8YIQA  
consignment 寄銷   80"oT'ZFh  
consignor 寄銷人   V#TNv0&0  
consolidated balance sheet 合併資產負債表   ra}t#Xt`  
consolidated profit and loss account 合併損益表   EFzPt?l  
consolidation 合併   +6Ye'IOG  
construction cost 營建成本   nUScDb2|  
construction revenue 營建收入   gVI T6"/  
contract 合同   }.N~jx0R  
control account 統制賬戶   V@pUU~6R  
copyright 版權   6wH:jd9,  
corporation 公司   ;YYnIb(  
cost 成本   .tA=5QY,  
cost accounting 成本會計   w-P;E!gTt  
cost of labour 勞工成本   XVzsqi*Z  
cost of production 生產成本   jQ3&4>gj  
cost of manufacture 製造成本   2U&+K2  
cost of sales 銷貨成本   iH>I
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cost price 成本價格   Mk8k,"RG&Z  
credit 貸方   Y lhKP;  
credit note 收款通知單   \:9<d@?  
creditor 債權人   C=8IQl[^e  
crossed check 橫線支票   VYnB&3%DF  
current account 往來活期賬戶   &EJ/Rl
 
current asset 流動資產   ,*Wp$  
current liability 流動負債   [7h/ 2La#  
current profit and loss 本期損益   o,[Em<  
debit 借方   Kj/Lcx;bh  
debt 債務   y/;DA=  
debtor 債務人   ccwz:7r  
deed 契據   oQK,#>rv  
deferred assets 遞延資產   1^tM%2rP'  
deferred liabilities 遞延負債   0y3C />a  
delivery 交貨   w}0rDWuR[  
delivery expense 送貨費   lY[\eQ 1:  
delivery order 出貨單   Wn&9R j  
demand draft 即期匯票   {=6CL'_  
demand note 即期票據   cK \'D  
demurrage charge 延期費   L b-xc]  
deposit 存款   S~U5xM^s  
deposit slip 存款單   A@jBn6  
depreciation 折舊   gUH
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direct cost 直接成本   ;jh.\a_\  
direct labour 直接人工   G6pR?K+  
director 董事   aj]pN,g@N  
discount 折扣   &Xi]0\M)  
discount on purchase 進貨折扣   ";TqYk=-  
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