[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。   [ \ LA  
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acceptance 承兌   8<t6_* f  
account 賬戶   gN1b?_g  
accountant 會計員   
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accounting 會計   %&5 !vK  
accounting system 會計制度   ]N_(M   
accounts payable 應付賬款   ~Wjm"|c  
accounts receivable 應收賬款   UhYeyT  
accumulated profits 累積利益   SkBa- *MC  
adjusting entry ?#123;整記錄   8PB(<|}u  
adjustment ?#123;整   uFOxb}a9v  
administration expense 管理費用   vpcx 1t<  
advances 預付   j9u/R01d  
advertising expense 廣告費   >[B}eS>  
agency 代理   v Ic0V  
agent 代理人   IlG)=?8XZ  
agreement 契約   -;&aU;k  
allotments 分配數   n3t1'_/TU}  
allowance 津貼   _fha9`  
amalgamation 合併   (g xCP3  
amortization 攤銷   r/'9@oM  
amortized cost 應攤成本   )$Xd#bzD|  
annuities 年金   2ikY
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applied cost 已分配成本   S. rlF1`  
applied expense 已分配費用   BM!\U 6  
applied manufacturing expense 己分配製造費用   zOD5a=[1  
apportioned charge 攤派費用   |E-/b6G  
appreciation 漲價   MO&QR-OY  
article of association 公司章程   \.y|=Ql_u  
assessment 課稅   2%U)y;$m2  
assets 資產   md:$OC3  
attorney fee 律師費   a c"Pn? q  
audit 審計   j9Ptd$Uj  
auditor 審計員   #7I,.DUy[  
average 平均數   Yh) yp?  
average cost 平均成本   SO%x=W  
bad debt 壞賬   y E-H-r~I  
balance 餘額   3IQ)%EN  
balance sheet 資產負債表   OY7\
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bank account 銀行賬戶   {I+
  
bank balance 銀行結存   yG|^
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bank charge 銀行手續費   S%gb1's  
bank deposit 銀行存款   QLrFAV  
bank discount 銀行貼現   |@?B%sY  
bank draft 銀行匯票   H((! BRl  
bank loan 銀行借款   [` ~YP
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bank overdraft 銀行透支   R+k-mbvnt  
bankers acceptance 銀行承兌   Ab`mID:  
bankruptcy 破產   .}>d[},F  
bearer 持票人   )j(13faW|  
beneficiary 受益人   7|LJwXQ-  
bequest 遺產   E;$)Oz  
bill 票據   }[XzM/t  
bill of exchange 匯票   "@U9'rKx  
bill of lading 提單   ~6m-2-14q  
bills discounted 貼現票據   sKYb&2wJ  
bills payable 應付票據   y>wrm:b-O  
bills receivable 應收票據   z2Sp  
board of directors 董事會   s$`g%H>  
bonds 債券   Ci6yH( RE  
bonus 紅利   \~!9T5/*  
book value 賬面價值   RB<LZHZI  
bookkeeper 簿記員   nD6mLNi%a  
bookkeeping 簿記   0Ci\(  
branch office general ledger 支店往來賬戶   l<5O\?Vo]  
broker 經紀人   H?98 ^y7  
brought down 接前   n B4)%  
brought forward 接上頁   N<o3pX2i]  
budget 預算    }rf_:  
by-product 副產品   #k2&2W=x  
by-product sales 副產品銷售  
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capital 股本   V&`\ s5Q  
capital income 資本收益   p6m](Jg  
capital outlay 資本支出   $O"S*) 9  
capital stock 股本   hNBv|&D#  
capital stock certificate 股票   TxAT ))  
carried down 移後   >!O3 jb k  
carried forward 移下頁   ~01 o  
cash 現金   {N1Ss|6  
cash account 現金賬戶   eUlF4l<]  
cash in bank 存銀行現金   (\m4o   
cash on delivery 交貨收款   [.4R ,[U  
cash on hand 庫存現金   Qj: D=j8  
cash payment 現金支付   , f9V`Pz)  
cash purchase 現購   d%_v eVIe  
cash sale 現沽   x&9}] E^<  
cashier 出?#123;員   2%4dA$H#4w  
cashiers check 本票   fP>_P#gZ  
certificate of deposit 存款單折   N:'v^0  
certificate of indebtedness 借據   K=Z~$)Og)  
certified check 保付支票   `s#0/t  
certified public accountant 會計師   (dD+?ZOO  
charges 費用   YW55iyM  
charge for remittances 匯水手續費   NIufL }6\  
charter 營業執照   s\ft:a@  
chartered accountant 會計師   -=BQVJ_dK{  
chattles 動產   h(]aP<49L  
check 支票   Kp? ):6  
che stub 支票存根   Cj 31>k1  
closed account 己結清賬戶   @igGfYy  
closing 結算   (t'hWS  
closing entries 結賬紀錄   0<*R 0  
closing stock 期末存貨   )6U&^9=  
closing the book 結賬   B:S/ ?v  
columnar journal 多欄日記賬   K6<
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combination 聯合   E!<w t  
commission 佣金   am.}2QZU  
commodity 商品   x95[*[  
common stock 普通股   n'R9SnW  
company 公司   mh`~1aEr  
compensation 賠償   MmH[ 7R  
compound interest 複利   v0euvs  
consignee 承銷人   P0O5CaR  
consignment 寄銷   WE\@ArY>  
consignor 寄銷人   55xaZ#|  
consolidated balance sheet 合併資產負債表   DM"nxTVre  
consolidated profit and loss account 合併損益表   3vRRL  
consolidation 合併   I^|6gaP|6  
construction cost 營建成本  
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construction revenue 營建收入   !K a!f1  
contract 合同   #\9sCnb  
control account 統制賬戶    8a{S*  
copyright 版權   d |5V"U]W;  
corporation 公司   ph\KTLU  
cost 成本   .OFwGOL%  
cost accounting 成本會計   6 ,jp-`  
cost of labour 勞工成本   &?L K>QV  
cost of production 生產成本   d]Y-^&]{]  
cost of manufacture 製造成本   4oW6&1  
cost of sales 銷貨成本   9x;CJhX
 
cost price 成本價格   IG@.WsM_  
credit 貸方   P5 G M s  
credit note 收款通知單   UHr0J jQK  
creditor 債權人   Hq9yu*!u  
crossed check 橫線支票   _  dFZR  
current account 往來活期賬戶   r;:5P%:  
current asset 流動資產   [/_M!& zz2  
current liability 流動負債   <P&~k\BuF{  
current profit and loss 本期損益   9W{`$30  
debit 借方   I 4]|r k9  
debt 債務   #wz1uw[pI!  
debtor 債務人   I|jGu9G  
deed 契據   S[p.`<{J  
deferred assets 遞延資產   Fy1@B(V%  
deferred liabilities 遞延負債   dH4wyd`  
delivery 交貨   S[!sJ-rG  
delivery expense 送貨費   E?%SOU<  
delivery order 出貨單   =TImx.D:  
demand draft 即期匯票   Y r3h=XY  
demand note 即期票據   |+Gv)Rvp  
demurrage charge 延期費   xj6ht/qq  
deposit 存款   5 :O7cBr  
deposit slip 存款單   MbY?4i00%h  
depreciation 折舊   E`vCYhf{  
direct cost 直接成本   xWkCP2$?P  
direct labour 直接人工   : 4 9ttJl  
director 董事   TI '(  
discount 折扣   'N1_:$z@(  
discount on purchase 進貨折扣   uJ:'<dJ  
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