[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。   3eg6 CdT  
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acceptance 承兌   Sn S$5o  
account 賬戶   2X<%BFsE  
accountant 會計員   |kH.o=  
accounting 會計   @@j:z;^|  
accounting system 會計制度   Xp] jF^5  
accounts payable 應付賬款   qA;Gl"HF  
accounts receivable 應收賬款   l?QA;9_R'  
accumulated profits 累積利益   tLi91)oG  
adjusting entry ?#123;整記錄   q
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adjustment ?#123;整   Vm8@LA  
administration expense 管理費用   CT5s`v!s  
advances 預付   HKr}"`I.  
advertising expense 廣告費   DK eB%k  
agency 代理   06O_!"GD}  
agent 代理人   tKS [  
agreement 契約   r<'DS9m  
allotments 分配數   ; PncJe5
x  
allowance 津貼   m}u)C&2>  
amalgamation 合併   J/fnSy  
amortization 攤銷   d<+hQ\BF,  
amortized cost 應攤成本   ~4pP( JP  
annuities 年金   S)g:+P  
applied cost 已分配成本   +%v1X&_\  
applied expense 已分配費用   ?"*JV1 9  
applied manufacturing expense 己分配製造費用   Ui!l3_O  
apportioned charge 攤派費用   51JB,}dGH}  
appreciation 漲價   n\)1Bz  
article of association 公司章程   gyMHC{l/B  
assessment 課稅   QyxUK}6mr  
assets 資產   e pp04~  
attorney fee 律師費   ~+j2a3rv-{  
audit 審計   WQ 2{`'z  
auditor 審計員   7UY4* j|[C  
average 平均數   &e6UEG  
average cost 平均成本   UOsK(mB  
bad debt 壞賬   #D/*<:q5  
balance 餘額   VP>*J`'H  
balance sheet 資產負債表   %59uR}\  
bank account 銀行賬戶   H0#=oJr$)W  
bank balance 銀行結存   $'I&u  
bank charge 銀行手續費   ~uH_y
-  
bank deposit 銀行存款   1cv~_jFh  
bank discount 銀行貼現   =/_uk{  
bank draft 銀行匯票   (M"rpG>L  
bank loan 銀行借款   5L:-Xr{
 
bank overdraft 銀行透支   hVmnXT 3Z  
bankers acceptance 銀行承兌   lyX3'0c  
bankruptcy 破產  
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bearer 持票人   $%q=tn'EX  
beneficiary 受益人   :^PksR  
bequest 遺產   HO['o{>BL  
bill 票據   BO#tn{(#  
bill of exchange 匯票   R2n 2mQ<  
bill of lading 提單   D/f4kkd  
bills discounted 貼現票據   bq9w@O  
bills payable 應付票據   s :7/\h  
bills receivable 應收票據   ?"r=08  
board of directors 董事會   C<AW)|r_  
bonds 債券   %2T i Rb  
bonus 紅利   ZaU8eg7  
book value 賬面價值   >> "gb/x,  
bookkeeper 簿記員   V0v,s^\H  
bookkeeping 簿記   B Z|A&;  
branch office general ledger 支店往來賬戶   YO.+-(   
broker 經紀人   Nwz?*~1  
brought down 接前   !}z'"l4i  
brought forward 接上頁   <|4$TH^t  
budget 預算   R8k4?_W?T  
by-product 副產品   o^vX\a?`u  
by-product sales 副產品銷售   fE+zA)KX  
capital 股本   '"fJA/O  
capital income 資本收益   ?' .AeoE-  
capital outlay 資本支出   R`cP%7K  
capital stock 股本   GM0
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capital stock certificate 股票   !*}UP|8  
carried down 移後   OIL8'xY.w  
carried forward 移下頁   4_kN';a4Q  
cash 現金   dv>n38&mDQ  
cash account 現金賬戶   R ,qQC<  
cash in bank 存銀行現金   8s$6R|ti  
cash on delivery 交貨收款   N o6!gZ1  
cash on hand 庫存現金   o]4\Geg$  
cash payment 現金支付   bsF_.S*k@  
cash purchase 現購   "vSKj/]  
cash sale 現沽   \"oZ
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cashier 出?#123;員   Z-Qp9G'   
cashiers check 本票   SOhM6/ID2/  
certificate of deposit 存款單折   dHUbaf:e)T  
certificate of indebtedness 借據   ~2"hh$  
certified check 保付支票   C~B ]@xxK)  
certified public accountant 會計師   n(J>'Z  
charges 費用   teg5g|*  
charge for remittances 匯水手續費   \~l_w ,Poo  
charter 營業執照   &)mZ~cPU3  
chartered accountant 會計師   z~pp7  
chattles 動產   3&+dyhL'w  
check 支票   rk W7;!  
che stub 支票存根   }+9?)f{?@  
closed account 己結清賬戶   &.,K@OFE}  
closing 結算    f\<r1  
closing entries 結賬紀錄   a)JXxst  
closing stock 期末存貨    =Z  
closing the book 結賬   ?`piie9V  
columnar journal 多欄日記賬   yov~'S9  
combination 聯合   " Gp[.=.z?  
commission 佣金   P9bM+@5e  
commodity 商品   sQa;l]O:NC  
common stock 普通股   2K91E}  
company 公司   Hw]E#S  
compensation 賠償   4GRD- f[  
compound interest 複利   [yXmnrxA  
consignee 承銷人   ma~#E$i&  
consignment 寄銷   :+,;5  
consignor 寄銷人   ?8-!hU@QC  
consolidated balance sheet 合併資產負債表   =\oH= f  
consolidated profit and loss account 合併損益表   A)&FcMO*z  
consolidation 合併   B$_4ul\)  
construction cost 營建成本   ={O ~  
construction revenue 營建收入   [s>3xWZ+a  
contract 合同   w(Z?j%b  
control account 統制賬戶   JXK\mah  
copyright 版權   m1X7zUCy  
corporation 公司   8%7%[WC#  
cost 成本   by
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cost accounting 成本會計   zFq%[X  
cost of labour 勞工成本   =%X."i1A  
cost of production 生產成本   S/'0czDMW  
cost of manufacture 製造成本   UphTMyn3  
cost of sales 銷貨成本   c* {6T}VZr  
cost price 成本價格   xol%\$|  
credit 貸方   JN0h3nZ_  
credit note 收款通知單   Cs6`lX >  
creditor 債權人   d.wGO]"  
crossed check 橫線支票   OUv<a`0  
current account 往來活期賬戶   AHb_BgOU*  
current asset 流動資產   <b:%o^  
current liability 流動負債   Ga7E}y %  
current profit and loss 本期損益   E=s,-  
debit 借方   y&NqVR=  
debt 債務   kv:9Fm\$  
debtor 債務人   7ftn gBv?  
deed 契據   Qg*\aa94  
deferred assets 遞延資產   -+*h'zZ[<w  
deferred liabilities 遞延負債   Rd#R}yA  
delivery 交貨   &h334N|4{  
delivery expense 送貨費   KZ
ppQ0  
delivery order 出貨單   h6h6B.\Ld  
demand draft 即期匯票   <7^ |@L 6  
demand note 即期票據   v~nKO?{   
demurrage charge 延期費   ku]5sd >b  
deposit 存款   o1.~g'!^  
deposit slip 存款單   .@V
Z3"  
depreciation 折舊   YXA@ c  
direct cost 直接成本   9{u8fDm!  
direct labour 直接人工   tIuM9D{P  
director 董事    Unk/uk  
discount 折扣   F9r.DG$}  
discount on purchase 進貨折扣   1sqE/-v1_^  
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