[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。   #N7@p}P  
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acceptance 承兌   c7sW:Yzil  
account 賬戶   gzi~BJ  
accountant 會計員   o-49o5:1  
accounting 會計   &;*jMu6  
accounting system 會計制度   A L

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accounts payable 應付賬款   _g 3hXsA  
accounts receivable 應收賬款   iN=-N=  
accumulated profits 累積利益   U Tw\_s  
adjusting entry ?#123;整記錄   ix6j=5{  
adjustment ?#123;整   Z^s&]  
administration expense 管理費用   3>c
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advances 預付   
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advertising expense 廣告費   "Bn!<h}mg  
agency 代理   P!
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agent 代理人   IJ[#$I+Z%  
agreement 契約   YY'46  
allotments 分配數   w {6kU   
allowance 津貼   *7`;{O  
amalgamation 合併   4IIe1 .{  
amortization 攤銷   T =_Hd  
amortized cost 應攤成本   -NHc~=m  
annuities 年金   #jbo! wdg  
applied cost 已分配成本  
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applied expense 已分配費用   QGn3xM66  
applied manufacturing expense 己分配製造費用   %^kBcId  
apportioned charge 攤派費用   0LN"azhz  
appreciation 漲價   4h|sbB"t  
article of association 公司章程   ~X)Aw3}F  
assessment 課稅   p^MV<}kk  
assets 資產   L>Y%$|4  
attorney fee 律師費   p^<*v8,~7  
audit 審計   <"X\~  
auditor 審計員   Q6]SsV?x  
average 平均數   {OH"d  
average cost 平均成本   /X9Kg  
bad debt 壞賬   =0 mf   
balance 餘額   !^:b?M  
balance sheet 資產負債表   (V
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bank account 銀行賬戶   3E) X(WJY  
bank balance 銀行結存   {ZrIA+eH  
bank charge 銀行手續費   .}=gr+<bf  
bank deposit 銀行存款   bXmX@A$#Io  
bank discount 銀行貼現   lpvZ[^G  
bank draft 銀行匯票   :6:;Z qn  
bank loan 銀行借款   GHaD32  
bank overdraft 銀行透支   )7f;FWI  
bankers acceptance 銀行承兌   6F !B;D-Q  
bankruptcy 破產   S ( e] @  
bearer 持票人   *6IytWOX5  
beneficiary 受益人   I!Z=3 $,  
bequest 遺產   mu@He&w"  
bill 票據   Utd`T+AF*  
bill of exchange 匯票   'I^3r~_  
bill of lading 提單   "}fJ 2G3  
bills discounted 貼現票據   Eh B0w;c  
bills payable 應付票據   r om`%qp^  
bills receivable 應收票據   Ymt.> 8L  
board of directors 董事會   o"wvP ~H  
bonds 債券   @
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bonus 紅利   .FYxVF.  
book value 賬面價值   rvfS[@>v  
bookkeeper 簿記員   ~XU%_Hz  
bookkeeping 簿記   5 6w6=Is  
branch office general ledger 支店往來賬戶   }w&W\g+E$  
broker 經紀人   [ *P~\' U  
brought down 接前   x *:v]6y  
brought forward 接上頁   K@U[x,Sx  
budget 預算   .6C9N{?Tqf  
by-product 副產品   =[5F~--Tf  
by-product sales 副產品銷售   `X)y5*##wq  
capital 股本   S*PcK>  
capital income 資本收益   = j)5kY`  
capital outlay 資本支出   (`'(`x#  
capital stock 股本   _?~EWT   
capital stock certificate 股票   [A\DuJx  
carried down 移後   (r*"}"ZG  
carried forward 移下頁   &;3iHY;  
cash 現金   IX+!+XC"U  
cash account 現金賬戶   V) xwlvX  
cash in bank 存銀行現金   } B1f_T  
cash on delivery 交貨收款   b,h@.s  
cash on hand 庫存現金   1egq:bh  
cash payment 現金支付   r_ >]y p  
cash purchase 現購   7up~8e$_  
cash sale 現沽   88uoA6Y8h  
cashier 出?#123;員   D*0[7:NSO  
cashiers check 本票   ]Xm+-{5?!R  
certificate of deposit 存款單折   9u?[{h.`B  
certificate of indebtedness 借據   wHuz~y6  
certified check 保付支票   80_}}op?8  
certified public accountant 會計師   a=_: `S]}  
charges 費用   KwAc Ga}J  
charge for remittances 匯水手續費   t4d^DZDh!  
charter 營業執照   v]h^0WU  
chartered accountant 會計師   u!CcTE*  
chattles 動產   * (g0{V  
check 支票   \JLea$TM:  
che stub 支票存根   ~~r7TP
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closed account 己結清賬戶   u7nTk'#r  
closing 結算   WBN3:Y7   
closing entries 結賬紀錄   0?,<7}"<X  
closing stock 期末存貨   4$oDq  
closing the book 結賬   QtHK`f>4#n  
columnar journal 多欄日記賬   &v)/mc7D  
combination 聯合   `;Od0u
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commission 佣金   YQ|o0>  
commodity 商品   W\EvMV"  
common stock 普通股   B=}s7
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company 公司   u u$Jwn!S  
compensation 賠償   {[pzqzL6  
compound interest 複利   Xk] uXx:TN  
consignee 承銷人   Suo%u D  
consignment 寄銷   7u`:e,'  
consignor 寄銷人   {F=`IE3)w  
consolidated balance sheet 合併資產負債表   2WUl8?f2Y  
consolidated profit and loss account 合併損益表   #;0F-pt  
consolidation 合併   .Q W@rV:T  
construction cost 營建成本   0e +Qn&$#4  
construction revenue 營建收入   Z'~/=a)7  
contract 合同   <5!)
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control account 統制賬戶   sK@]|9ciQ  
copyright 版權   X=@bzL;eq  
corporation 公司   \MDhm,H<  
cost 成本    CH$K_\  
cost accounting 成本會計   ujWC!*W(Q  
cost of labour 勞工成本   HDi_|{2^  
cost of production 生產成本   yZ-Ql11
 
cost of manufacture 製造成本   eGW h]%  
cost of sales 銷貨成本   kx%\Cz  
cost price 成本價格   Y)68  
credit 貸方   zeshM8=  
credit note 收款通知單   =F% <W7  
creditor 債權人   (qw;-A W8  
crossed check 橫線支票   Gvl,M\c9-  
current account 往來活期賬戶   .U#oN_D  
current asset 流動資產   X`C ozyYuD  
current liability 流動負債   w~~[0e+E  
current profit and loss 本期損益   =4u
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debit 借方   QL\3|'a  
debt 債務  
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debtor 債務人   :z`L)  
deed 契據   KwY6pF*  
deferred assets 遞延資產   Ip0`R+8  
deferred liabilities 遞延負債   8dh ?JqX  
delivery 交貨   Am<){&XT ]  
delivery expense 送貨費   iU|X/>k?  
delivery order 出貨單   RF [81/w]  
demand draft 即期匯票   79uAsI2-Y  
demand note 即期票據   _D{{C  
demurrage charge 延期費   #Cb~-2:+7  
deposit 存款   Lh-+i  
deposit slip 存款單   F8J\#PW  
depreciation 折舊   xB_78X1  
direct cost 直接成本   -sx=1+\nf  
direct labour 直接人工   a|ZJzuqo  
director 董事   *|
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discount 折扣   WeIi{<u8R  
discount on purchase 進貨折扣   )&[ol9+\  
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