[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   %F4Q|  
account 賬戶   WR-C_1-pT  
accountant 會計員   c,- x} i0c  
accounting 會計   N Hh  
accounting system 會計制度   U-? ^B*<  
accounts payable 應付賬款   !'gz&3B~h  
accounts receivable 應收賬款   Nb8<8O ^  
accumulated profits 累積利益   (gf\VYM-7  
adjusting entry ?#123;整記錄   Pz)QOrrG~  
adjustment ?#123;整   @uE=)mP@  
administration expense 管理費用   YH[_0!JY^  
advances 預付   ~^euaOFU 6  
advertising expense 廣告費   IL=v[)en4  
agency 代理   m ZhVpIUO  
agent 代理人   NY;UI(<]  
agreement 契約   Gu}x+hG  
allotments 分配數   'H'+6 
 
allowance 津貼   g@y" B6X  
amalgamation 合併   xh6x B|Z  
amortization 攤銷   %~;Q_#CR/K  
amortized cost 應攤成本   M+E5PZ|_  
annuities 年金   StDmJ]  
applied cost 已分配成本   Hb+#*42v  
applied expense 已分配費用   ?|8Tgs@+  
applied manufacturing expense 己分配製造費用   t?
A4xk  
apportioned charge 攤派費用   '=~y'nPG7  
appreciation 漲價   ZYt
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article of association 公司章程   7qUtsDK  
assessment 課稅   \O8f~zA{G  
assets 資產   OT&E
)eR  
attorney fee 律師費   g"&bX4uD)  
audit 審計   !bcbzg2d&  
auditor 審計員   Wi5|9  
average 平均數   Ntnmd  
average cost 平均成本   u/[]g+  
bad debt 壞賬   QO7:iSZJ  
balance 餘額   ThlJhTh<%4  
balance sheet 資產負債表   UjDF  
bank account 銀行賬戶   5An0DV5  
bank balance 銀行結存   i@CMPz-h&  
bank charge 銀行手續費   +.lWck  
bank deposit 銀行存款   mCt>s9a)H  
bank discount 銀行貼現   P{Z71a5  
bank draft 銀行匯票   U&n>fXTHn  
bank loan 銀行借款   ye|a#a9N  
bank overdraft 銀行透支   05KoxFO?  
bankers acceptance 銀行承兌   ~0-764%  
bankruptcy 破產   In c:t_  
bearer 持票人   6{$dFwl  
beneficiary 受益人   {g- DM}q  
bequest 遺產   KY`96~z  
bill 票據   =[K)<5,@  
bill of exchange 匯票   hu|hOr8  
bill of lading 提單   [/Z'OV"tU
 
bills discounted 貼現票據   yOK])&c  
bills payable 應付票據   IOkC[([  
bills receivable 應收票據   iHn!KV  
board of directors 董事會   0Mu8ZVI{  
bonds 債券   1mJ_I|98  
bonus 紅利   Hm VTfH'  
book value 賬面價值   @5jG
  
bookkeeper 簿記員   @sHw+to|p)  
bookkeeping 簿記   MgQU6O<  
branch office general ledger 支店往來賬戶   ewrWSffe  
broker 經紀人   =_=Z;#`cXk  
brought down 接前   GWInN8.5  
brought forward 接上頁   = (gmd>N  
budget 預算   R5eB,FN  
by-product 副產品   x"8ey|
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by-product sales 副產品銷售   paNw5] -  
capital 股本   egvy#2b@  
capital income 資本收益   KKjxg7{K  
capital outlay 資本支出   E^ok`wfO  
capital stock 股本   mp,e9Nd;  
capital stock certificate 股票   o~x39  
carried down 移後   cN WcNMm  
carried forward 移下頁   N4H+_g|  
cash 現金   >I& jurU#  
cash account 現金賬戶   zg7l>9Sc  
cash in bank 存銀行現金   Wjr M d#^  
cash on delivery 交貨收款   0R}Sw[M.  
cash on hand 庫存現金   V<vPFxC  
cash payment 現金支付   ^Y7/Ow  
cash purchase 現購   QG|GXp_q`  
cash sale 現沽   ,B%fjcn  
cashier 出?#123;員   o? i.v0@!K  
cashiers check 本票   gXu^"  
certificate of deposit 存款單折   ?JgO-.  
certificate of indebtedness 借據   zNny\Z  
certified check 保付支票   >4/L-y+  
certified public accountant 會計師   .ts0LDk0f  
charges 費用   7<:Wq=e!r  
charge for remittances 匯水手續費   rocB"0  
charter 營業執照   Pc(n@'m~  
chartered accountant 會計師   IE)"rTI)b  
chattles 動產   ;4G\]%c)E{  
check 支票   < m enABN4  
che stub 支票存根   l#b|@4:I  
closed account 己結清賬戶   WB r:|F+~s  
closing 結算    @yt2_  
closing entries 結賬紀錄   >7nV$.5S  
closing stock 期末存貨   \- =^]]b=  
closing the book 結賬  
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columnar journal 多欄日記賬   6~ 7 ;o_>  
combination 聯合   y~ _za(k  
commission 佣金   N^\2 _T  
commodity 商品   rX33s  
common stock 普通股   7G.o@p6$  
company 公司   (!*Xhz,(-  
compensation 賠償   (Pv`L  
compound interest 複利   {N!E5*$Tr  
consignee 承銷人   kS+r"e .TM  
consignment 寄銷  
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consignor 寄銷人   dG\U)WA(p  
consolidated balance sheet 合併資產負債表   =#i4MXRZ{  
consolidated profit and loss account 合併損益表   |rHG%VnBH  
consolidation 合併   U!&_mD#
c  
construction cost 營建成本   kmlG3hOR,  
construction revenue 營建收入   lt{lpH  
contract 合同   9- xlvU,
o  
control account 統制賬戶   1BQ0M{&  
copyright 版權   &yxNvyA[u  
corporation 公司   "1XXE3^^  
cost 成本   A*8m8Sh$  
cost accounting 成本會計   e1 x^PT  
cost of labour 勞工成本   qH#r-  
cost of production 生產成本   YV/>8*i  
cost of manufacture 製造成本   C.J`8@a]?  
cost of sales 銷貨成本   ;rB6u_5"I.  
cost price 成本價格   5Vp;dc  
credit 貸方   /&
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credit note 收款通知單   gq'>6vOj  
creditor 債權人   )0#j\B  
crossed check 橫線支票   (O\U /daB  
current account 往來活期賬戶   &5\^f?'b7  
current asset 流動資產   z`k El@  
current liability 流動負債   3k#[(ph k  
current profit and loss 本期損益   GE1i+.+-.  
debit 借方   
GX4QaT%  
debt 債務   >~I#JQ%  
debtor 債務人   S6v
!GQ  
deed 契據   <9P4}`%)3  
deferred assets 遞延資產   `|$'g^eCL  
deferred liabilities 遞延負債   V0K16#}1gM  
delivery 交貨   OT%0{2c"]  
delivery expense 送貨費   1T ( u  
delivery order 出貨單   *GQDfs`m  
demand draft 即期匯票   L0rip5[;d  
demand note 即期票據   1/B]TT  
demurrage charge 延期費   n(g)UNx  
deposit 存款   pO%{'%RA  
deposit slip 存款單   9O;cJ)tXY  
depreciation 折舊   '|A|vCRCG  
direct cost 直接成本   gtiEhCF2W  
direct labour 直接人工   .%=V">R  
director 董事   M )&Io6>  
discount 折扣   'Qa5n\HX$  
discount on purchase 進貨折扣   {esJ=FV\  
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