[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。   Ne u$SP  
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acceptance 承兌   mI&3y9; (  
account 賬戶   vPnS`&  
accountant 會計員   :` SIuu~@  
accounting 會計   ?p{-Yp*h  
accounting system 會計制度   < se~wR  
accounts payable 應付賬款   awzlLI<2p  
accounts receivable 應收賬款   (%^C}`|EA  
accumulated profits 累積利益   Ftyxz&-4$p  
adjusting entry ?#123;整記錄   B&MDn']fV/  
adjustment ?#123;整   J_)F/S!T  
administration expense 管理費用   ;6V~yB  
advances 預付   ^tTM 7  
advertising expense 廣告費   q,[;A
Hb  
agency 代理   (#dR\Di  
agent 代理人   \;XJ$~>  
agreement 契約   [vr"FLM|9  
allotments 分配數   =d;a1AO{&  
allowance 津貼   g0 Q,]\~  
amalgamation 合併   #
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amortization 攤銷   nk!uO^  
amortized cost 應攤成本   Aw7N'0K9UN  
annuities 年金   q>
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applied cost 已分配成本   :a8Sy("  
applied expense 已分配費用   <SE-:T]sBz  
applied manufacturing expense 己分配製造費用    6GuTd  
apportioned charge 攤派費用   5B~]%_gZr  
appreciation 漲價   H ezbCwsx&  
article of association 公司章程   
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assessment 課稅   }X9&!A8z  
assets 資產   >_Tyzl>z  
attorney fee 律師費   Da<`| l  
audit 審計   kiF}+,z"  
auditor 審計員   "C}<umJ'
 
average 平均數   xZ'C(~t  
average cost 平均成本   B/16EuH#  
bad debt 壞賬   )7N
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balance 餘額   7b~uU@L`  
balance sheet 資產負債表   h7eb/xEto  
bank account 銀行賬戶   6(7 56  
bank balance 銀行結存   @ CM5e!  
bank charge 銀行手續費   !}}
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bank deposit 銀行存款   LTf)`SN %'  
bank discount 銀行貼現   o5]-Kuw`  
bank draft 銀行匯票   g8/ ,E-u  
bank loan 銀行借款   GN(,`y  
bank overdraft 銀行透支   wtbN@g0  
bankers acceptance 銀行承兌   kP5I+B  
bankruptcy 破產   2(uh
7#Q  
bearer 持票人   R.1. LB  
beneficiary 受益人   _ow7E\70  
bequest 遺產   
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bill 票據   # ,H!<X;SS  
bill of exchange 匯票   A pzC  
bill of lading 提單   E g&5tAyM  
bills discounted 貼現票據  
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bills payable 應付票據   7Tp+]"bL  
bills receivable 應收票據   n+ H2cl }  
board of directors 董事會   mdbi@ms@  
bonds 債券   a?ete9Q+  
bonus 紅利   ;pL!cG@  
book value 賬面價值   _|;d D  
bookkeeper 簿記員   aY4v'[  
bookkeeping 簿記   <0Y<9+g!  
branch office general ledger 支店往來賬戶   ]?V:+>t=  
broker 經紀人   |)d%3s\  
brought down 接前   CY=lN5!J  
brought forward 接上頁   M:.+^.h  
budget 預算   ,n%b~.$:v5  
by-product 副產品   p/eaO{6 6  
by-product sales 副產品銷售   #t2N=3dOj  
capital 股本   'PrBa[%  
capital income 資本收益   "C3J[) qC  
capital outlay 資本支出   o;DK]o>kH  
capital stock 股本   w3VgGc~  
capital stock certificate 股票   q`8 5-  
carried down 移後   AcJrJS)~  
carried forward 移下頁   3zmbx~| =\  
cash 現金   (:]+IjnE  
cash account 現金賬戶   7m%12=Im5  
cash in bank 存銀行現金   =i}lh}(  
cash on delivery 交貨收款   EXbZ9 o*  
cash on hand 庫存現金   JPL`/WA0  
cash payment 現金支付   oP T)vN?  
cash purchase 現購   n5oX51J  
cash sale 現沽   @#^Y# rxb  
cashier 出?#123;員   yIr0D6L  
cashiers check 本票   |bQF.n_  
certificate of deposit 存款單折   p7{H "AC  
certificate of indebtedness 借據   )n<p_vz  
certified check 保付支票   OVxg9
 
certified public accountant 會計師   @0 x   
charges 費用   GJ`._ju  
charge for remittances 匯水手續費   V60"j(  
charter 營業執照   _B^X3EOc  
chartered accountant 會計師   E`xpZ>$mPx  
chattles 動產   FjizPg/|!  
check 支票   1=T;68B  
che stub 支票存根   __+8wC  
closed account 己結清賬戶   U8gj \G\`  
closing 結算   IMM+g]#e  
closing entries 結賬紀錄   ,cS_687o  
closing stock 期末存貨   F/1 m&1t  
closing the book 結賬   +84 p/B#  
columnar journal 多欄日記賬   .x] pJ9  
combination 聯合   W2v'2qAs  
commission 佣金   l1`r%9gr  
commodity 商品   [n&ES \o#(  
common stock 普通股   o~CEja&(  
company 公司   b>i5r$S8G  
compensation 賠償   Tb;,t=;u  
compound interest 複利   SHB'g){P  
consignee 承銷人   q$b4S4Z7  
consignment 寄銷   \ q
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consignor 寄銷人   IG\Cj7{K^  
consolidated balance sheet 合併資產負債表   o%`=+-K  
consolidated profit and loss account 合併損益表   2"shB(:z>  
consolidation 合併   O0 Uh  
construction cost 營建成本   ZNDi;6e  
construction revenue 營建收入   O&y`:#  
contract 合同   2
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control account 統制賬戶   ?WqaT)l~  
copyright 版權   sSwY!";  
corporation 公司   G9am}qr  
cost 成本   Bxw(pACf  
cost accounting 成本會計   yZm= #.f  
cost of labour 勞工成本   Qm*ZOz'i  
cost of production 生產成本  
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cost of manufacture 製造成本   fI<d&5&g  
cost of sales 銷貨成本   gs/ocu  
cost price 成本價格   ]jiVe_ OS<  
credit 貸方   k?L2LIB<  
credit note 收款通知單   Nmt~1
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creditor 債權人   z$~F9Es9  
crossed check 橫線支票   M=&,+#z<V  
current account 往來活期賬戶   9;\mq'v%  
current asset 流動資產   Rrl  
current liability 流動負債   xsPt  
current profit and loss 本期損益   8HZ+r/j  
debit 借方   m__pQu:  
debt 債務   |6^%_kO!|  
debtor 債務人   .L"IG=Uh#  
deed 契據   Px*<-t|R-  
deferred assets 遞延資產   i'>5vU0?3  
deferred liabilities 遞延負債   >mR8@kob<  
delivery 交貨   /K1cP>oE  
delivery expense 送貨費   53a
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delivery order 出貨單   L1DH9wiQi  
demand draft 即期匯票   IFS_DW  
demand note 即期票據   y:Of~ ]9@  
demurrage charge 延期費   U~"Y8g#qgy  
deposit 存款   4*E5@{D  
deposit slip 存款單   lQ!OD&6  
depreciation 折舊   [Y@>,B!V  
direct cost 直接成本   1 JIU5u)  
direct labour 直接人工   9^8OIv?m8  
director 董事   vlEW{B;)Z  
discount 折扣   LGW_7&0<<  
discount on purchase 進貨折扣   { %]imf|g.  
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