[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。   9=~jKl%\vJ  
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acceptance 承兌   .^1=*j(;  
account 賬戶   X4*/h$48 w  
accountant 會計員   Y!s/uvRI  
accounting 會計   &jPsdv h  
accounting system 會計制度   d{GXFT;0  
accounts payable 應付賬款   g(;ejKSR  
accounts receivable 應收賬款   IPE
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accumulated profits 累積利益   7,LT4wYH  
adjusting entry ?#123;整記錄   ;6)|'3.B9  
adjustment ?#123;整   9k"nx ,"  
administration expense 管理費用   (/Y  gcT  
advances 預付   N4mQN90t  
advertising expense 廣告費   !8s:3]  
agency 代理   m :^,qC  
agent 代理人   gA) F  
agreement 契約   "ChBcxvxb:  
allotments 分配數   aA yFu
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allowance 津貼   'Ph;:EMj
 
amalgamation 合併   T@HozZ  
amortization 攤銷   y.oJzU[p%  
amortized cost 應攤成本   42Ffx?Qmv  
annuities 年金   (}qLxZ/U  
applied cost 已分配成本   KJkcmF}Q  
applied expense 已分配費用   ta4<d)nB  
applied manufacturing expense 己分配製造費用   mg;AcAS.o,  
apportioned charge 攤派費用   +yea}uUE  
appreciation 漲價   \)"qN^we  
article of association 公司章程   U&a] g kr  
assessment 課稅   nMbV{h ,  
assets 資產   vtT:c.~d  
attorney fee 律師費   S{H8}m|MW  
audit 審計   mnia>; 0H  
auditor 審計員   g<-cHF  
average 平均數   5-QXvw(TH  
average cost 平均成本   ]7O?c=  
bad debt 壞賬   *dl@)~i  
balance 餘額   RinRQd  
balance sheet 資產負債表   G#*;3X$  
bank account 銀行賬戶   ?m.4f&X  
bank balance 銀行結存   N@>S>U8C  
bank charge 銀行手續費   nNKL{Hp  
bank deposit 銀行存款   hU{%x#8}lK  
bank discount 銀行貼現   b6(yyYdF  
bank draft 銀行匯票   ^eRuj)$5A  
bank loan 銀行借款   _V?Q4}7d/  
bank overdraft 銀行透支   P;/T`R=Vr"  
bankers acceptance 銀行承兌   #]'xUgcE9  
bankruptcy 破產   ublY!
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bearer 持票人   {%Y7]*D  
beneficiary 受益人   $} Myj'`r  
bequest 遺產   7$;$4.'  
bill 票據   H6eGLg={  
bill of exchange 匯票   |"< I\Vs:  
bill of lading 提單   GXl?Zg  
bills discounted 貼現票據   A0ToX) |C  
bills payable 應付票據   uwka 2aSS  
bills receivable 應收票據   U{Z>y?V/  
board of directors 董事會   @6SSk=9_S  
bonds 債券   ^b~5zhY&  
bonus 紅利   >R<fm  
book value 賬面價值   K&h6#[^\d  
bookkeeper 簿記員   ZJ(!jc$"*%  
bookkeeping 簿記   :Mk}Suf&H  
branch office general ledger 支店往來賬戶   v
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broker 經紀人   K
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brought down 接前   96avgyc  
brought forward 接上頁   lUEyo.xVt  
budget 預算   Ln|${c  
by-product 副產品   z"#.o^5  
by-product sales 副產品銷售   ^d*>P|n*@e  
capital 股本   nz\ fN?q  
capital income 資本收益   Q:
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capital outlay 資本支出   0Pk-FSY
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capital stock 股本   3@L%#]xwi  
capital stock certificate 股票   w$4Lu"N:  
carried down 移後   4;||g@f'[  
carried forward 移下頁   ? h%
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cash 現金   wrU[#g,uvr  
cash account 現金賬戶    P+0xi  
cash in bank 存銀行現金   `9l\~t(M  
cash on delivery 交貨收款   ihrrmlN?  
cash on hand 庫存現金   +IYSWR  
cash payment 現金支付   YP,PJnJU8  
cash purchase 現購   \tx/!tA  
cash sale 現沽   eZi<C}z  
cashier 出?#123;員   "_j7kYAl  
cashiers check 本票   KoJG!Rm  
certificate of deposit 存款單折   3)a29uc:U  
certificate of indebtedness 借據   DG=Ap:sl*$  
certified check 保付支票   }q W aE  
certified public accountant 會計師   *lAdS]I  
charges 費用  
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charge for remittances 匯水手續費   ` t&;Yk]-L  
charter 營業執照   w ZAXfNA  
chartered accountant 會計師   tqCg<NH.!m  
chattles 動產   AtDrQ<>y'  
check 支票   
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che stub 支票存根   [udV }  
closed account 己結清賬戶   8zWPb  
closing 結算   @/L. BfTz  
closing entries 結賬紀錄   V bOL
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closing stock 期末存貨   3H2;mqq  
closing the book 結賬   +=Wdn)T  
columnar journal 多欄日記賬   u$8MVP  
combination 聯合   ycD.:w p\'  
commission 佣金   El s=:4  
commodity 商品   0\@|M@X=  
common stock 普通股   W2h[NimU  
company 公司   )fc"])&8  
compensation 賠償   GQq'~Lr5  
compound interest 複利   , % jTXb  
consignee 承銷人   &Ld8Z9IeFp  
consignment 寄銷   98'XSL|  
consignor 寄銷人   b]?;R  
consolidated balance sheet 合併資產負債表   $]JIA|  
consolidated profit and loss account 合併損益表   J6D$ i+  
consolidation 合併   4ZpF1Zc4B  
construction cost 營建成本   G| oG:  
construction revenue 營建收入   O/oYaAlFF@  
contract 合同   z|)1 l`  
control account 統制賬戶   v:1Vli.  
copyright 版權   u#k, G`  
corporation 公司   fcXk]W  
cost 成本   Vj`s_IPY  
cost accounting 成本會計   JBAK* g  
cost of labour 勞工成本   ^)^|;C\`  
cost of production 生產成本   *[:CbFE0y  
cost of manufacture 製造成本   <|Eby!KXR  
cost of sales 銷貨成本   wg0.i?R-]  
cost price 成本價格   q<[ke   
credit 貸方   ULmdt   
credit note 收款通知單   \'tz|  
creditor 債權人   ]f-'A>MC  
crossed check 橫線支票   <D
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current account 往來活期賬戶   .+L_!A  
current asset 流動資產   {}&f\6OI%  
current liability 流動負債   9~%]|_(  
current profit and loss 本期損益   (A fbS=[  
debit 借方   L4*fF  
debt 債務   ikG9l&n  
debtor 債務人   qZ_fQ@   
deed 契據   aDvO (C  
deferred assets 遞延資產   qS}RFM5|  
deferred liabilities 遞延負債   rR
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delivery 交貨   {&u7kWD|  
delivery expense 送貨費   ur,"K'w  
delivery order 出貨單   wDMB  
demand draft 即期匯票   <ZC^H  
demand note 即期票據   ^I~T$YjC '  
demurrage charge 延期費   JX$NEq(  
deposit 存款   \I
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deposit slip 存款單   Y1aF._Z  
depreciation 折舊   pXj/6+^  
direct cost 直接成本   wp*&&0O!  
direct labour 直接人工   xc<eU`-'b  
director 董事   .O%1)p  
discount 折扣   ]op^dW1;0_  
discount on purchase 進貨折扣   })Mv9~&S  
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