[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。   3).o"AN  
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acceptance 承兌  
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account 賬戶   a5}44/%  
accountant 會計員   y^QYlZO  
accounting 會計   k g,ys4  
accounting system 會計制度   (OyY_`  
accounts payable 應付賬款   5\w=(c9A  
accounts receivable 應收賬款   HCx%_9xlm  
accumulated profits 累積利益   ('**nP  
adjusting entry ?#123;整記錄   %-ZR~*  
adjustment ?#123;整   KM5DYy2 A6  
administration expense 管理費用   =,d* {m~A  
advances 預付   w38c  
advertising expense 廣告費   Oh/b?|imG  
agency 代理   14rVb2^  
agent 代理人   f
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agreement 契約   S#h'\/S  
allotments 分配數   Z;fm;X%4  
allowance 津貼   (9KDtr*(2i  
amalgamation 合併   c{,y{2c]LT  
amortization 攤銷   d
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amortized cost 應攤成本   ;5D@kS^  
annuities 年金   ii_|)udz  
applied cost 已分配成本   5BU%%fBJ.  
applied expense 已分配費用   qIDWl{b<  
applied manufacturing expense 己分配製造費用   m@G<ZCMZ  
apportioned charge 攤派費用   )l#%.Z9  
appreciation 漲價   h0F0d^W.  
article of association 公司章程   *>aZc::  
assessment 課稅   ]_ejDN\>{V  
assets 資產   Mhv1K|4s  
attorney fee 律師費  
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audit 審計   HJfQ]p'nK2  
auditor 審計員   ASKAgU"h  
average 平均數   $u; >hk  
average cost 平均成本   s-,=e  
bad debt 壞賬   ;wJ7oj<  
balance 餘額   lh,ylh  
balance sheet 資產負債表   !,Xyl} #  
bank account 銀行賬戶   ?k L|>1TY  
bank balance 銀行結存   #Mj$o;SX  
bank charge 銀行手續費   &'5@azU  
bank deposit 銀行存款   $` Z>Lm*  
bank discount 銀行貼現   V[o7Jr~  
bank draft 銀行匯票   =vqsd4  
bank loan 銀行借款   +{,N X  
bank overdraft 銀行透支   .
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bankers acceptance 銀行承兌   35Ai;mU'  
bankruptcy 破產   z5XYpi_;[  
bearer 持票人   jlu`lG*e&  
beneficiary 受益人   2{A;du%&  
bequest 遺產   4Qa@`  
bill 票據   Ur'9bl{5  
bill of exchange 匯票   k$e D(cW$  
bill of lading 提單   >_;kTy,  
bills discounted 貼現票據   K\RWC4  
bills payable 應付票據   On#;)35M  
bills receivable 應收票據   m b%C}8 D  
board of directors 董事會   F&=I7 i  
bonds 債券   O&`U5w  
bonus 紅利   BZovtm3 E  
book value 賬面價值   _1I K$gb[  
bookkeeper 簿記員   h&)fu{   
bookkeeping 簿記   nd.57@*M  
branch office general ledger 支店往來賬戶   y,MPGW_  
broker 經紀人   89hF)80  
brought down 接前   M{ C6rm|  
brought forward 接上頁   J'oDOn.M  
budget 預算   R<"2%oY  
by-product 副產品   %lN2n,AK  
by-product sales 副產品銷售   %b=Y <v  
capital 股本   I[}75:^Rt  
capital income 資本收益   ;avQ1T'{?g  
capital outlay 資本支出   EJ1Bq>u7  
capital stock 股本   AT"!{Y "H  
capital stock certificate 股票   ? m&IF<b  
carried down 移後   ZAMeq P
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carried forward 移下頁   DhZ:#mM{  
cash 現金   ]JH64~a  
cash account 現金賬戶   FC6xFg^  
cash in bank 存銀行現金   e|yX QTlvL  
cash on delivery 交貨收款   }*NF&PD5RU  
cash on hand 庫存現金   <3b'm*  
cash payment 現金支付   KE<kj$  
cash purchase 現購   d^PD#&"g  
cash sale 現沽   C@1CanL@3  
cashier 出?#123;員   2d-{Q8Pi  
cashiers check 本票   jAXR`D  
certificate of deposit 存款單折   X2qv^G,  
certificate of indebtedness 借據   ',GV6kt_k  
certified check 保付支票   9z:K1   
certified public accountant 會計師   qP7G[%=v  
charges 費用   c7\VTYT  
charge for remittances 匯水手續費   W;4Lkk$  
charter 營業執照   _g[-=y{Bb  
chartered accountant 會計師   Jm4#V~w  
chattles 動產   tR1FO%nC  
check 支票   #b'N}2'p#V  
che stub 支票存根   'TL2%T/)t  
closed account 己結清賬戶   (?vK_{  
closing 結算   zCt\o  
closing entries 結賬紀錄   uVGa(4u}  
closing stock 期末存貨   B@ {&<  
closing the book 結賬   I.1D*!tz  
columnar journal 多欄日記賬   Z0$] tS  
combination 聯合   \@K
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commission 佣金   eX"'' PA  
commodity 商品   %t
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common stock 普通股   ?n.)&ZIx0  
company 公司   ;$7v%Ls=  
compensation 賠償   nU2V]-qY  
compound interest 複利   ?1peF47Z
 
consignee 承銷人   " !-Kd'V  
consignment 寄銷   |f\D>Y%)  
consignor 寄銷人   ?sXG17~B m  
consolidated balance sheet 合併資產負債表   :Xfn@>;3ui  
consolidated profit and loss account 合併損益表   )1lu=gc  
consolidation 合併   L2fZ{bgy  
construction cost 營建成本   id?"PD"%  
construction revenue 營建收入   m2xBS!fm  
contract 合同   /ylc*3e'4  
control account 統制賬戶   jZd}OC<  
copyright 版權   'H|~u&?  
corporation 公司   L&kr{7q  
cost 成本   OX\$nQ\o  
cost accounting 成本會計   RNWX.g)b  
cost of labour 勞工成本   _'!kuE,*1  
cost of production 生產成本   dz-y}J11  
cost of manufacture 製造成本   zXZir7NfM  
cost of sales 銷貨成本   /7/0x ./{  
cost price 成本價格   20tO#{Li  
credit 貸方   d(;4`kd*N  
credit note 收款通知單   Xgat-cy'DA  
creditor 債權人   Q`ME@vz  
crossed check 橫線支票   })Yv9],6  
current account 往來活期賬戶   F}Srn
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current asset 流動資產    |yKud  
current liability 流動負債   1/;o
 
current profit and loss 本期損益   B{MaMf)  
debit 借方   g`0moXz  
debt 債務   -Q"hZ9  
debtor 債務人   ^YlI>_3s  
deed 契據   Z9K})47T  
deferred assets 遞延資產   +v7) 1y  
deferred liabilities 遞延負債   28I^$> [  
delivery 交貨   7TX2&kMoc  
delivery expense 送貨費   fCw*$:O  
delivery order 出貨單   *[}^[J x  
demand draft 即期匯票   Vzg=@A#  
demand note 即期票據   2C=Q8ayvX  
demurrage charge 延期費   ZZxk]D<  
deposit 存款   ,$lemH1d  
deposit slip 存款單   WsGths+[  
depreciation 折舊   |~0UM$OB^3  
direct cost 直接成本   w@-M{?R  
direct labour 直接人工   ravyiOL  
director 董事   r! %;R?c  
discount 折扣   Ib=x~za@n  
discount on purchase 進貨折扣   Na{Y}0=^y  
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