[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>V4\"  
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acceptance 承兌   Z%MP:@z  
account 賬戶   69 ,;=  
accountant 會計員   VHB5
 
accounting 會計   SVaC)O(  
accounting system 會計制度   w.Ft-RXA W  
accounts payable 應付賬款   y:Qo:Z~  
accounts receivable 應收賬款   ueYZM<],  
accumulated profits 累積利益   'LR5s[$j  
adjusting entry ?#123;整記錄   F\&R nDJ  
adjustment ?#123;整   ^'C1VQ%  
administration expense 管理費用   $}7/mS@c  
advances 預付   p}}o#a~V),  
advertising expense 廣告費   4S@^ym  
agency 代理   qI"@ PI!s  
agent 代理人   uQ{ &x6.1  
agreement 契約   _Y*]'?g`  
allotments 分配數   <`a!%_LC [  
allowance 津貼   zD-.bHo>.  
amalgamation 合併   .QzHHW4&0  
amortization 攤銷   "wTA9\  
amortized cost 應攤成本   B9n$8QS  
annuities 年金   2RidI&?c<  
applied cost 已分配成本   Dw?nf  
applied expense 已分配費用   _bn*B$  
applied manufacturing expense 己分配製造費用   ,)nO  
apportioned charge 攤派費用   \:\rkc9LI  
appreciation 漲價   X61]N^y  
article of association 公司章程   c:4M|t
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assessment 課稅   ;2-,Xzz8  
assets 資產   sC48o'8(  
attorney fee 律師費   InM
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audit 審計   R-"A*/A 2  
auditor 審計員   9#iu#?*B  
average 平均數   jX!,xS%(  
average cost 平均成本   Uo<d]4p $  
bad debt 壞賬   3Qfj=; 4  
balance 餘額   7g cr$&+e  
balance sheet 資產負債表   try'%0}>  
bank account 銀行賬戶   NB;8 e>8  
bank balance 銀行結存   xf?*fm?m  
bank charge 銀行手續費   $3|++ ?  
bank deposit 銀行存款   )}1J.>5  
bank discount 銀行貼現   M;,Q8z%  
bank draft 銀行匯票   9^<t0oY  
bank loan 銀行借款   #)2'I`_E  
bank overdraft 銀行透支   AF>J8V  
bankers acceptance 銀行承兌   YgCJ s;  
bankruptcy 破產   OW
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bearer 持票人   oEd+  
beneficiary 受益人   9sifc<za  
bequest 遺產   G<l+94(  
bill 票據   >&7K|$y.J  
bill of exchange 匯票   #TM+Vd$  
bill of lading 提單   yf*^Y74  
bills discounted 貼現票據   h.E8G^}@  
bills payable 應付票據   KyK%2:  
bills receivable 應收票據   +Fp8cT=1  
board of directors 董事會   @-Tt<pl'L  
bonds 債券   p?2\9C4  
bonus 紅利   (;;%B=  
book value 賬面價值  
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bookkeeper 簿記員   :[|4Zn  
bookkeeping 簿記   }9<pLk  
branch office general ledger 支店往來賬戶   YD_hg#=n  
broker 經紀人   [QEV6S]  
brought down 接前   (B{`In8G>y  
brought forward 接上頁   $'}rBPA/  
budget 預算   GuPxN}n 5  
by-product 副產品   lk]q\yO_%  
by-product sales 副產品銷售   Gj
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capital 股本   a,i k=g  
capital income 資本收益   w{l}(:xPp  
capital outlay 資本支出   awkPFA*c'  
capital stock 股本   $(/=Wn  
capital stock certificate 股票   Fcz 7   
carried down 移後   7ESSx"^B
 
carried forward 移下頁   o{7wPwQ;*  
cash 現金   mQdF+b1o  
cash account 現金賬戶   !_C*2+f  
cash in bank 存銀行現金   A[:0?Ez=  
cash on delivery 交貨收款   viB'ul7o  
cash on hand 庫存現金   ]r|sU.Vl  
cash payment 現金支付   :}'5'oVG  
cash purchase 現購   yNCd} 4Ym5  
cash sale 現沽   BdBwfH%:  
cashier 出?#123;員   Htl2CcZ  
cashiers check 本票   3m%oXT  
certificate of deposit 存款單折   4eH:eCZze  
certificate of indebtedness 借據   Yuo:hF\DH  
certified check 保付支票   E/[>#%@i  
certified public accountant 會計師   oGt,^!V1  
charges 費用   6G.(o  
charge for remittances 匯水手續費   'EzKu~*  
charter 營業執照   9U~fc U6  
chartered accountant 會計師   gQ90>
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chattles 動產   3v\69s  
check 支票   b9nTg  
che stub 支票存根   c12mT(+-  
closed account 己結清賬戶   FQY{[QvF~  
closing 結算   >7g #e,d  
closing entries 結賬紀錄   S7pf QF  
closing stock 期末存貨   7PTw'+{  
closing the book 結賬   Gak@Z!|  
columnar journal 多欄日記賬   /LwS|c6}}  
combination 聯合   ZHu"&&  
commission 佣金   Td,2.YMQ  
commodity 商品   Kk.a9uKI}  
common stock 普通股   qzon);#7w  
company 公司   0?V{u`*  
compensation 賠償   o3b=)E  
compound interest 複利   1 S<E=7  
consignee 承銷人   `q
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consignment 寄銷   XLHi  
consignor 寄銷人   }2xgm9j<  
consolidated balance sheet 合併資產負債表   +
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consolidated profit and loss account 合併損益表   >EE}P|=-  
consolidation 合併   3Z0ez?p+5  
construction cost 營建成本   V.w L  
construction revenue 營建收入   CFK {.{d]B  
contract 合同   u~rPqBT{d3  
control account 統制賬戶   ]@Z[/z%~04  
copyright 版權   ;Mw<{X
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corporation 公司   ":v^Y 9  
cost 成本   >c`r&W.t  
cost accounting 成本會計   cr,fyAvX  
cost of labour 勞工成本   +{~cX]|  
cost of production 生產成本   ;t~Y>,  
cost of manufacture 製造成本   GG
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cost of sales 銷貨成本   #~}4< 18  
cost price 成本價格   `d
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credit 貸方   2CMWJi  
credit note 收款通知單   J]W? Vvv  
creditor 債權人   o[I s$j  
crossed check 橫線支票   h\T}$jgfWm  
current account 往來活期賬戶   QLxe1[qI  
current asset 流動資產   /07iQcT(  
current liability 流動負債   xiv8q/  
current profit and loss 本期損益   &3Y"Zd!  
debit 借方   }
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debt 債務   :3N6Ej  
debtor 債務人   3>>Ca;>$  
deed 契據   C>A} e6o  
deferred assets 遞延資產   a#D \8;  
deferred liabilities 遞延負債   8B?*?,n5  
delivery 交貨   '}
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delivery expense 送貨費   .TeGA;  
delivery order 出貨單   _U|rTil  
demand draft 即期匯票   RH9P$;.7  
demand note 即期票據   bg\9 Lbjr  
demurrage charge 延期費   :]icW^%  
deposit 存款   f4O}WU}l{s  
deposit slip 存款單   (I/ZI'Ydy  
depreciation 折舊   -G[TlH06  
direct cost 直接成本   {3T&6LA  
direct labour 直接人工   }0[<xo>K  
director 董事   ! FVD_8  
discount 折扣   _RNP_$a  
discount on purchase 進貨折扣   yxtfyf|9 '  
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