[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。   H
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acceptance 承兌   ~XM[>M\qB  
account 賬戶   P~CrtTss  
accountant 會計員   K\!#4>yd  
accounting 會計   }6zbT-i  
accounting system 會計制度   Ibr%d2yS=  
accounts payable 應付賬款   w:=V@-S8  
accounts receivable 應收賬款   "l~Ci7& !a  
accumulated profits 累積利益   n$+M%}/f  
adjusting entry ?#123;整記錄   jRZ%}KX  
adjustment ?#123;整   {Q(}DI  
administration expense 管理費用   U5ZX78>a  
advances 預付   Qc-(*}  
advertising expense 廣告費   [uuj?Rbd
 
agency 代理   `H%G3M0a  
agent 代理人    .jg0a  
agreement 契約   >=,uau7  
allotments 分配數   Ggm` ~fS  
allowance 津貼   Rs;15@t@  
amalgamation 合併   (RL>Hn;.  
amortization 攤銷   uGtV}-t:  
amortized cost 應攤成本   I+?hG6NM  
annuities 年金   C0)Z6  
applied cost 已分配成本   Pi6C/$ K  
applied expense 已分配費用   HD`>-E#  
applied manufacturing expense 己分配製造費用   %uDG75KP{  
apportioned charge 攤派費用   +Ghi}v  
appreciation 漲價   rj] E@W  
article of association 公司章程   Z|6{T  
assessment 課稅   ;2`sN   
assets 資產   J\co1kO9/  
attorney fee 律師費   _GaJXWMbk  
audit 審計    $g8}^1  
auditor 審計員   v"6 \=@  
average 平均數   8v_C5d\  
average cost 平均成本   fv'4f$U  
bad debt 壞賬   n]? WCG}cd  
balance 餘額   2Oc$+St~8  
balance sheet 資產負債表   Y*YFB|f?  
bank account 銀行賬戶   X T>('qy  
bank balance 銀行結存   XX;6 P  
bank charge 銀行手續費   jZ9[=?   
bank deposit 銀行存款   4iX-(ir,  
bank discount 銀行貼現   m2bDHQ+  
bank draft 銀行匯票   = 1|"-  
bank loan 銀行借款   `ii xq9xi  
bank overdraft 銀行透支   :b#%C pR  
bankers acceptance 銀行承兌   p]|LV)R n  
bankruptcy 破產   }0/a\  
bearer 持票人   JSVeU54T^<  
beneficiary 受益人   F9o6V|v  
bequest 遺產   ~9M!)\~  
bill 票據   Ej
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bill of exchange 匯票   ]r"Yqv3  
bill of lading 提單   W4(?HTWZ  
bills discounted 貼現票據   KX+ey8@[  
bills payable 應付票據   a|qsQ'1,;  
bills receivable 應收票據   RI.2F*|  
board of directors 董事會   BSUPS+@+  
bonds 債券   POd/+e9d  
bonus 紅利   [? KIN_e#  
book value 賬面價值   :=.*I   
bookkeeper 簿記員   .[pUuVq]  
bookkeeping 簿記   :F(9"L  
branch office general ledger 支店往來賬戶   oK+Lzb\d{M  
broker 經紀人   fEqC] *s  
brought down 接前    00<{:  
brought forward 接上頁   &d^=siL  
budget 預算   ?l6jG  
by-product 副產品   \9m*(_Q f  
by-product sales 副產品銷售   /=T"=bP#/  
capital 股本   pM$ @m]  
capital income 資本收益   2<6j1D^jM  
capital outlay 資本支出   W kkxU.xXE  
capital stock 股本   Y`li> .\  
capital stock certificate 股票   ;;#nV$  
carried down 移後   %J P!{mqj  
carried forward 移下頁   "sbBe73 m  
cash 現金   VWa|Y@Dc]  
cash account 現金賬戶   o
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cash in bank 存銀行現金   __\P`S_  
cash on delivery 交貨收款   v*TeTA %  
cash on hand 庫存現金   &=w|vB)(p  
cash payment 現金支付   VTw/_Hf2p  
cash purchase 現購    rz  
cash sale 現沽   U":"geU  
cashier 出?#123;員   Mtp%co)f  
cashiers check 本票   P;U@y"s  
certificate of deposit 存款單折   &L3#:jSk  
certificate of indebtedness 借據   %$n02"@  
certified check 保付支票   $h[Yzl  
certified public accountant 會計師   d6b.z
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charges 費用   OgMI  
charge for remittances 匯水手續費   2VYvO=KA  
charter 營業執照   Rc9<^g`  
chartered accountant 會計師   @YZ 4AC  
chattles 動產   }~zO+Wf2  
check 支票   .ZX2^)`XD  
che stub 支票存根   y^s1t2]%  
closed account 己結清賬戶   Q_}n%P:u  
closing 結算   H@W0gK(cS;  
closing entries 結賬紀錄   6VR[)T%  
closing stock 期末存貨   n7iE8SK|k  
closing the book 結賬   ~ x`7)3  
columnar journal 多欄日記賬   rm|7 [mK  
combination 聯合   l,bZG3,6  
commission 佣金   >d%VDjk .  
commodity 商品   ~3 @*7B5Q  
common stock 普通股   {hd-w4"115  
company 公司   R}k69 -1vL  
compensation 賠償   =J3`@9;  
compound interest 複利   +Jq`$+%C  
consignee 承銷人   #s^s_8#&e  
consignment 寄銷   =]KIkS3  
consignor 寄銷人   NsmVddj  
consolidated balance sheet 合併資產負債表   Bbs 0v6&,  
consolidated profit and loss account 合併損益表   .mt^m   
consolidation 合併   AU`OESSI  
construction cost 營建成本   4*8&[b  
construction revenue 營建收入   uBRw>"c_*8  
contract 合同   I9/KM4&  
control account 統制賬戶   ZKQo#!}  
copyright 版權   .0 X$rX=  
corporation 公司   &;U|7l~vl  
cost 成本   J|?[.h7tO  
cost accounting 成本會計   5"2@NL  
cost of labour 勞工成本   LDX y}hm)  
cost of production 生產成本   1ypjyu  
cost of manufacture 製造成本   s01$fFJgO  
cost of sales 銷貨成本   1^sbT[%R  
cost price 成本價格   .EzSSU7n)  
credit 貸方   swt\Ru6,  
credit note 收款通知單   bL MkPty  
creditor 債權人   j4vB`Gr]  
crossed check 橫線支票   U,HS;wo;t  
current account 往來活期賬戶   F*!gzKZ"  
current asset 流動資產   l#ygb|=x  
current liability 流動負債   wRi~Yb?  
current profit and loss 本期損益   eoL0^cZj  
debit 借方   )|:8zDuJ  
debt 債務   B3.X}ys#  
debtor 債務人   QX+Y(P`vMK  
deed 契據   !ABLd|tP  
deferred assets 遞延資產   Di])<V  
deferred liabilities 遞延負債   At|ht  
delivery 交貨   0STk)>3$-  
delivery expense 送貨費   `.`FgaJ |  
delivery order 出貨單   w OM<XhZ  
demand draft 即期匯票   2{gwY85:  
demand note 即期票據   |
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demurrage charge 延期費   :SdIU36  
deposit 存款   -G!6
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deposit slip 存款單   R/rcXX7%  
depreciation 折舊   BArJ"t*/z  
direct cost 直接成本   <L%HG  
direct labour 直接人工   P;>!wU~ *  
director 董事   &gJW6<  
discount 折扣   ` U!(cDY  
discount on purchase 進貨折扣   G\uU- z$)  
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