[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。   dLu3C-.(  
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acceptance 承兌   OY#=s!] M  
account 賬戶   A!5)$>!o  
accountant 會計員   }"9jCxXL  
accounting 會計   Qte'f+  
accounting system 會計制度   D\GP+Ota  
accounts payable 應付賬款   0 Pa\:^/6  
accounts receivable 應收賬款   @MGc
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accumulated profits 累積利益   GfT`>M?QGK  
adjusting entry ?#123;整記錄   &AlX).  
adjustment ?#123;整   !~aDmY2  
administration expense 管理費用   }3mIj<I1;  
advances 預付   9/S-=VOe.t  
advertising expense 廣告費   O!\\m0\e  
agency 代理   faaFm EC  
agent 代理人   t[cZ|+^]  
agreement 契約   mH} 1Zy  
allotments 分配數   ,a,coeL  
allowance 津貼    ^'c[HVJ  
amalgamation 合併   {p(.ckze+  
amortization 攤銷   CVBy&o"6A  
amortized cost 應攤成本   wp8ocZ-Gj  
annuities 年金   (f|3(u'e?  
applied cost 已分配成本   H<YS2Ed  
applied expense 已分配費用   My!<_Hp-W  
applied manufacturing expense 己分配製造費用   9y"*H2$#  
apportioned charge 攤派費用   vSy#[9}  
appreciation 漲價   Obu>xK(  
article of association 公司章程   s|Acv4| V  
assessment 課稅   u=h/l!lR  
assets 資產   +V6N/{^5  
attorney fee 律師費   YTpO4bX  
audit 審計   8wqHr@}p  
auditor 審計員   IGd]!  
average 平均數   NrdbXPHceN  
average cost 平均成本   f=Rx 8I  
bad debt 壞賬   9n"
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balance 餘額   jE</a%  
balance sheet 資產負債表   Cuq=>J  
bank account 銀行賬戶   vHPp$lql  
bank balance 銀行結存   H:BWv08~5  
bank charge 銀行手續費   dRXF5Ox5K}  
bank deposit 銀行存款   HW(cA}$  
bank discount 銀行貼現   [,T
uNd  
bank draft 銀行匯票   {1V~`1(w  
bank loan 銀行借款   R1X{=ct  
bank overdraft 銀行透支   Yvu!Q  
bankers acceptance 銀行承兌   Ojf.D6nY  
bankruptcy 破產   .W<yiB}^  
bearer 持票人   d&QB?yLd  
beneficiary 受益人   OXuBtW*,z+  
bequest 遺產   +AyrKs?h  
bill 票據   -*u7MFq_  
bill of exchange 匯票   h$EH|9HAb  
bill of lading 提單   g9`z]qGWS:  
bills discounted 貼現票據   ~P85Or  
bills payable 應付票據   gZe(aGh  
bills receivable 應收票據   y
pv ~F  
board of directors 董事會   B#_ <?  
bonds 債券   h7|#7 d  
bonus 紅利   E hROd  
book value 賬面價值   Oozt&* F  
bookkeeper 簿記員   /L8Q[`;.  
bookkeeping 簿記   =r=YV-D.  
branch office general ledger 支店往來賬戶   ^b]h4z$  
broker 經紀人   1>1&NQ#}  
brought down 接前   B6&;nU>;  
brought forward 接上頁   )V<ML7_?  
budget 預算   fG107{!g=  
by-product 副產品   lU0'5!3R,  
by-product sales 副產品銷售   90oG+T4  
capital 股本   0?KY
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capital income 資本收益   |#);^z_  
capital outlay 資本支出   -rSpgk0wL  
capital stock 股本   B\,pbOE?#  
capital stock certificate 股票   @-9I<)Z/2  
carried down 移後   Qx-/t9`!Z  
carried forward 移下頁   YQWGv,47\  
cash 現金   _H9.AI  
cash account 現金賬戶   v"VpE`
z1#  
cash in bank 存銀行現金   E({W`b~_f  
cash on delivery 交貨收款   K ErQCBeJ  
cash on hand 庫存現金   [%M=n
J{8  
cash payment 現金支付   "&s9;_9  
cash purchase 現購   [=[>1<L>  
cash sale 現沽   uz6S7I  
cashier 出?#123;員   )aov]Ns  
cashiers check 本票   ~ [k0ay  
certificate of deposit 存款單折   zrqQcnx9(m  
certificate of indebtedness 借據   fz[o;GTc  
certified check 保付支票   K!c "g,S  
certified public accountant 會計師   eM";P/XaX  
charges 費用   4NaL#3  
charge for remittances 匯水手續費   .tv'`  
charter 營業執照   K}e%E&|>  
chartered accountant 會計師   +>b~nK>M
 
chattles 動產   1 PL2[_2:  
check 支票   o}q>oa b z  
che stub 支票存根   )N4!zuSVf  
closed account 己結清賬戶   >?/Pl"{b  
closing 結算   ^=f <WKn  
closing entries 結賬紀錄   ?RyeZKf  
closing stock 期末存貨   z ;>xI~  
closing the book 結賬   5G!0Yy['  
columnar journal 多欄日記賬   jlvh'y`  
combination 聯合   V\$'3(*  
commission 佣金   ZG29q>  
commodity 商品   3K2B7loD)~  
common stock 普通股   EDQKbTaPt  
company 公司   6'YT3=  
compensation 賠償    n7g}u  
compound interest 複利   vS#Y,H:yAj  
consignee 承銷人   }HB>Zb5  
consignment 寄銷   <$6r1y*G  
consignor 寄銷人   >|{n";n&  
consolidated balance sheet 合併資產負債表   hk6(y?#  
consolidated profit and loss account 合併損益表   2a=3->D&  
consolidation 合併   s!WGs_1@  
construction cost 營建成本   Q&j-a;L  
construction revenue 營建收入   !=(OvX_<  
contract 合同   aQjs5RbP~  
control account 統制賬戶    ;gS)o#v0  
copyright 版權   0&M~lJ  
corporation 公司   MI^@p`s  
cost 成本   E@}N}SR  
cost accounting 成本會計   8DAHaS;  
cost of labour 勞工成本   ~ _ ogeD  
cost of production 生產成本   H(L.k;B  
cost of manufacture 製造成本   in-|",O`Z  
cost of sales 銷貨成本   lZ5LHUzP  
cost price 成本價格   b#~K>  
credit 貸方   /e/%mo  
credit note 收款通知單   z$64Ep#  
creditor 債權人   /g/]Q^  
crossed check 橫線支票   `_YXU  
current account 往來活期賬戶   5;WESk  
current asset 流動資產   /b&ka&|t  
current liability 流動負債   ,7HlYPec  
current profit and loss 本期損益   %y96]e1  
debit 借方   |7Dc7p"D  
debt 債務   O`?qnNmc;  
debtor 債務人   P
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deed 契據   1zNh& "  
deferred assets 遞延資產   qQ&=Z`p!  
deferred liabilities 遞延負債   [3K& cX}B  
delivery 交貨   :.
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delivery expense 送貨費   o,r72>|  
delivery order 出貨單   k)j6rU  
demand draft 即期匯票   $6[%N Qp  
demand note 即期票據   + d?p? v  
demurrage charge 延期費   YR'dl_  
deposit 存款   _*l+ze[a  
deposit slip 存款單   6Qc *:(GE  
depreciation 折舊   ~,^pya  
direct cost 直接成本   V;pRw`  
direct labour 直接人工   PJfADB7Y  
director 董事   'c7'iDM  
discount 折扣   *XUJv
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discount on purchase 進貨折扣   b=L4A,w~a  
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