[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。   j_2yTz"G-  
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acceptance 承兌   ZpTT9{PT=:  
account 賬戶   9H4NvB{  
accountant 會計員   C N
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accounting 會計   u!WjG@  
accounting system 會計制度  
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accounts payable 應付賬款   ]M#OS$_O@  
accounts receivable 應收賬款   c$[cDf~  
accumulated profits 累積利益   \gjYh2>  
adjusting entry ?#123;整記錄   V:vYS  
adjustment ?#123;整   D4fHNk)kZ  
administration expense 管理費用   z7'C;I  
advances 預付   \9GJa"xA`  
advertising expense 廣告費   QCvz|)  
agency 代理   <; (pol|  
agent 代理人   {[%kn rRJ  
agreement 契約   Q-M"+HO  
allotments 分配數   Y &"rf   
allowance 津貼   +)eI8o0#  
amalgamation 合併   bF X0UE>  
amortization 攤銷   `96PY!$u  
amortized cost 應攤成本   >SR!*3$5  
annuities 年金   CVyE5w  
applied cost 已分配成本   Z}Ld!Byz  
applied expense 已分配費用   W<AxctId  
applied manufacturing expense 己分配製造費用   G uLU7a  
apportioned charge 攤派費用   @L ,hA v^  
appreciation 漲價   (s2ke  
article of association 公司章程   m$X0O_*A  
assessment 課稅   ?UGA-^E1  
assets 資產   L)`SNN\ipR  
attorney fee 律師費   z|:3,$~sN  
audit 審計   i)pAFv<$,  
auditor 審計員   R;68C6 4  
average 平均數   Rt^~db  
average cost 平均成本   ..g?po  
bad debt 壞賬   @!UuK;  
balance 餘額   );zLy?n  
balance sheet 資產負債表   [aF^D;o  
bank account 銀行賬戶   ogrh"  
bank balance 銀行結存   `X06JTqf:  
bank charge 銀行手續費   RZ#~^5DiO  
bank deposit 銀行存款   18xT2f  
bank discount 銀行貼現   ^mA^7jB  
bank draft 銀行匯票   _Bp{~-fO  
bank loan 銀行借款   L93&.d@m9  
bank overdraft 銀行透支   iVg3=R)[1  
bankers acceptance 銀行承兌   \<bar ~  
bankruptcy 破產   ?'dsiA[  
bearer 持票人   9J0JSy  
beneficiary 受益人   NQx`u"=  
bequest 遺產   1D6F WYV8  
bill 票據   cR0O J'w  
bill of exchange 匯票   ?Thh7#7LM  
bill of lading 提單   ~x:B@Ow  
bills discounted 貼現票據   -9Ll'fbq  
bills payable 應付票據   hrRkam!y  
bills receivable 應收票據   AP8YY8,  
board of directors 董事會   kDz!v?Z2+B  
bonds 債券   t%`
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bonus 紅利   xKl!{A9$w  
book value 賬面價值   (")IU{>c6  
bookkeeper 簿記員   <ETR6r  
bookkeeping 簿記   $Z!$E,@c  
branch office general ledger 支店往來賬戶   $T) E
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broker 經紀人   E9]/sFA-]  
brought down 接前   ?Z]5 [  
brought forward 接上頁    9z9EK'g  
budget 預算   W.fsW<{4j  
by-product 副產品   B`Q~p92  
by-product sales 副產品銷售   +~6Nq(kV  
capital 股本   VKjDK$  
capital income 資本收益   Y2
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capital outlay 資本支出   |N{?LKR %  
capital stock 股本   nsRZy0@$t  
capital stock certificate 股票   xzqgem`[\  
carried down 移後   m,,FNYW  
carried forward 移下頁   nbVlP  
cash 現金   Z;n b nRz  
cash account 現金賬戶   '_nJ DM  
cash in bank 存銀行現金   Q/y^ff]=  
cash on delivery 交貨收款   /:YJ
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cash on hand 庫存現金   LZ97nvK  
cash payment 現金支付   =sR]/XSK  
cash purchase 現購   w;RG*rv  
cash sale 現沽   o IUjd  
cashier 出?#123;員   -W^jmwM   
cashiers check 本票   ]Tb ?k+a  
certificate of deposit 存款單折   b?p_mQKtZ  
certificate of indebtedness 借據   Z`?Z1SBt  
certified check 保付支票   5iG+O4n%  
certified public accountant 會計師   lO Rym:P  
charges 費用   %,l+
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charge for remittances 匯水手續費   yK$.wd2,  
charter 營業執照   {iyO96YI[^  
chartered accountant 會計師   @dy<=bh~  
chattles 動產   ,r&:C48dI  
check 支票   $qoh0$  
che stub 支票存根   *$t<H-U-  
closed account 己結清賬戶   F|eKt/>e  
closing 結算   8f^QO:  
closing entries 結賬紀錄  

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closing stock 期末存貨   *@XJ7G[  
closing the book 結賬   5B
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columnar journal 多欄日記賬   !L +4YA  
combination 聯合   `30og]F0YJ  
commission 佣金   0X`sQNx  
commodity 商品   xHA6  
common stock 普通股   * 5H  
company 公司   ^[7ZBmS  
compensation 賠償   8IAf9  
compound interest 複利   @E(_H$|E  
consignee 承銷人   7rc6  
consignment 寄銷   bJ[{[|yEd  
consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   cGevFlnh  
consolidated profit and loss account 合併損益表   K
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consolidation 合併   B1EI'<S  
construction cost 營建成本   &0E>
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construction revenue 營建收入   qoNVp7uv  
contract 合同   $R\D[`y|  
control account 統制賬戶   ,[64$=R8  
copyright 版權   :YZqrcr}  
corporation 公司   -QUr|:SK:  
cost 成本   0@FZQ$-  
cost accounting 成本會計   v<*ga7'S  
cost of labour 勞工成本   IC
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cost of production 生產成本   JGJXV
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cost of manufacture 製造成本   M^i^_}~S;  
cost of sales 銷貨成本   IfGmA.O  
cost price 成本價格   i2a""zac  
credit 貸方   $ BEIG@qG  
credit note 收款通知單   =~)J:x\F  
creditor 債權人   Fk:yj 4'  
crossed check 橫線支票   .RI{\i`  
current account 往來活期賬戶   B74L/h  
current asset 流動資產  
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current liability 流動負債   H5L~[\ 5t  
current profit and loss 本期損益   `N+A8  
debit 借方   IoEITKd  
debt 債務   UStNUNCq  
debtor 債務人   T-0[P;  
deed 契據   g]'Rw
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deferred assets 遞延資產   Kt(Z&@
 
deferred liabilities 遞延負債   HFJna2B`  
delivery 交貨   &f}a`/{@  
delivery expense 送貨費   O!0YlIvWv  
delivery order 出貨單   9#:b+Amzz  
demand draft 即期匯票   YbMeSU/sX  
demand note 即期票據   th@a./h"  
demurrage charge 延期費   <<43'N+  
deposit 存款   \DP*?D_}?  
deposit slip 存款單   J ! ;g.q  
depreciation 折舊   %J*z!Fe8s  
direct cost 直接成本   j,q8n`@  
direct labour 直接人工   h0YI PB  
director 董事   ogcEv>0  
discount 折扣   =")}wl=s  
discount on purchase 進貨折扣   NVEjUt/  
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