[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。   Vb?_RE_H  
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acceptance 承兌   4hUUQ;xj  
account 賬戶   E%$[*jZ  
accountant 會計員   <O{G&  
accounting 會計   s2 K8|q=  
accounting system 會計制度   ZV[-$  
accounts payable 應付賬款   t<cWMx5ra  
accounts receivable 應收賬款   I!.-}]k  
accumulated profits 累積利益   oB+@05m8  
adjusting entry ?#123;整記錄   h\8bo=  
adjustment ?#123;整   ;\iu*1>Z,&  
administration expense 管理費用   8vUq8[[  
advances 預付   s$/Z+"f(  
advertising expense 廣告費   +sXnC
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agency 代理   B:)vPO+ d  
agent 代理人   ^k!u  
agreement 契約    GGFrV8  
allotments 分配數   P}-S[[b73s  
allowance 津貼   '@#l/9
 
amalgamation 合併   oSP^ .BJ$  
amortization 攤銷   KzB9 mMrO  
amortized cost 應攤成本   u)l[*";S  
annuities 年金   l+?sR<e?!  
applied cost 已分配成本   7[8d-Sf24{  
applied expense 已分配費用   X{qa|6S,F  
applied manufacturing expense 己分配製造費用   ?)4c!3#  
apportioned charge 攤派費用   ['I5(M@  
appreciation 漲價   7gt%[r M  
article of association 公司章程   ?<soX8_1  
assessment 課稅   Tg v]3 0F)  
assets 資產   T7*p !0  
attorney fee 律師費   u6*mHkM  
audit 審計   8HdjZ!  
auditor 審計員   _Tf0L<A'R  
average 平均數   WQHlf0]  
average cost 平均成本   $HV`bJ5!L*  
bad debt 壞賬   9>d~g
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balance 餘額   -yY]0  
balance sheet 資產負債表   ))uki*UNK  
bank account 銀行賬戶   `~LaiN.  
bank balance 銀行結存   =7zvp,B  
bank charge 銀行手續費   }do=lm?/  
bank deposit 銀行存款   h8HA^><Xr  
bank discount 銀行貼現   G3t\2E9S  
bank draft 銀行匯票   +4K'KpFzZ  
bank loan 銀行借款   "R-Pe\W  
bank overdraft 銀行透支   !^w}Sp  
bankers acceptance 銀行承兌   @3 4CaZ$k  
bankruptcy 破產   \eS-wO7%  
bearer 持票人   !:|D[1m  
beneficiary 受益人   0+_:^z  
bequest 遺產   T?8N$J  
bill 票據   RZI4N 4o  
bill of exchange 匯票   |A:+[35  
bill of lading 提單   2tdr1+U?g  
bills discounted 貼現票據   9icy&'  
bills payable 應付票據   ;3N>m|?D=  
bills receivable 應收票據   wTVd){q`.  
board of directors 董事會   iR4!X()  
bonds 債券   3d>xg%?  
bonus 紅利   }I#,o!)Vd  
book value 賬面價值   *iujJi  
bookkeeper 簿記員   fngk<$lvg  
bookkeeping 簿記   9X87"  
branch office general ledger 支店往來賬戶   qF4pTQf  
broker 經紀人   M!]g36h[  
brought down 接前   c+]5[6  
brought forward 接上頁   k0-,qM#p;X  
budget 預算   )cxML<j'  
by-product 副產品   yA-UXKT
 
by-product sales 副產品銷售   O`='8'6zW\  
capital 股本   RQd5Q.  
capital income 資本收益   3AarRQWsn  
capital outlay 資本支出   #W=H)6  
capital stock 股本   qeoj
  
capital stock certificate 股票   Z$Mc{  
carried down 移後   SR&'38UCe  
carried forward 移下頁   -'::$ {  
cash 現金   aZYs?b>Gm  
cash account 現金賬戶   "pkn  
cash in bank 存銀行現金   ~(d#T|ez  
cash on delivery 交貨收款   C-L["O0[  
cash on hand 庫存現金   NFlrr*=t>  
cash payment 現金支付   MNsgD3  
cash purchase 現購   DX@*lM  
cash sale 現沽   V?+Y[Q  
cashier 出?#123;員   ~0XV[$`L  
cashiers check 本票    FR1se  
certificate of deposit 存款單折   -S*MQA4  
certificate of indebtedness 借據   **lT 'D  
certified check 保付支票   zrCQEQq  
certified public accountant 會計師   wUbL
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charges 費用   /,# &Htk  
charge for remittances 匯水手續費   mRC6m K>  
charter 營業執照   Z\P&i#  
chartered accountant 會計師   :ODG]-QF  
chattles 動產   'Gds?o8  
check 支票   +UC-  
che stub 支票存根   4|DGQ  
closed account 己結清賬戶   fW.)!EPO  
closing 結算   $4*k=+wS  
closing entries 結賬紀錄   0`l(c  
closing stock 期末存貨   !)TO2?,^  
closing the book 結賬   NHq*&xy  
columnar journal 多欄日記賬   V61.UEN  
combination 聯合   L BP|  
commission 佣金   ^J$?[@qD  
commodity 商品   E0Jk=cq  
common stock 普通股   !aub@wH3  
company 公司   ^\zf8kPti  
compensation 賠償   7e D<(  
compound interest 複利  
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consignee 承銷人   SRf.8j  
consignment 寄銷   >@NGX-gp  
consignor 寄銷人   7Z RLSq'S  
consolidated balance sheet 合併資產負債表   $f]dL};  
consolidated profit and loss account 合併損益表   -R-|[xN  
consolidation 合併   -?&s6XA%#  
construction cost 營建成本   nP
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construction revenue 營建收入   L=. "<,\  
contract 合同   @G;\gJT*  
control account 統制賬戶   &fYV FRVkq  
copyright 版權   *ioVLt,:R  
corporation 公司   vD*9b.*  
cost 成本   W6[# q%o  
cost accounting 成本會計   z^
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cost of labour 勞工成本   T1Y _Jf*KJ  
cost of production 生產成本   =ADdfuKN  
cost of manufacture 製造成本   />\6_kT  
cost of sales 銷貨成本   O'} %Bjl  
cost price 成本價格    |&]04  
credit 貸方   >k{KwFB^S  
credit note 收款通知單   $"G=r(MW  
creditor 債權人   YjM_8@<  
crossed check 橫線支票   G`" 9/
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current account 往來活期賬戶   R7xEE7p
 
current asset 流動資產   p+>vX X  
current liability 流動負債   YKT=0   
current profit and loss 本期損益   ;_vo2zl1  
debit 借方   5*W<6ia  
debt 債務   8bIwRVA2\  
debtor 債務人   M;Dk$B{;R  
deed 契據   8hx 3pv
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deferred assets 遞延資產   [nnX,;  
deferred liabilities 遞延負債   pZv>{=2hOS  
delivery 交貨   &0*=F%Fd  
delivery expense 送貨費   Hkck=@>8H*  
delivery order 出貨單   AT%@T|  
demand draft 即期匯票    ,m-/R  
demand note 即期票據   hRvjiK\  
demurrage charge 延期費   >X"V  
deposit 存款   56
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deposit slip 存款單   )D1=jD(  
depreciation 折舊   Z-D4~
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direct cost 直接成本   Os#
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direct labour 直接人工   Z7t-{s64  
director 董事   bez_|fY{T  
discount 折扣   9M&uQccY  
discount on purchase 進貨折扣   dUg| {l  
  
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