[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。   R2NZ{"h  
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acceptance 承兌   pH;%ELZ  
account 賬戶   y =@N|f!  
accountant 會計員   Ri'n  
accounting 會計   4-w{BZu S  
accounting system 會計制度   lZ0 =;I  
accounts payable 應付賬款   9WHddDA  
accounts receivable 應收賬款   }H4RR}g  
accumulated profits 累積利益   x-c"%Z|  
adjusting entry ?#123;整記錄   !>tL6+yj  
adjustment ?#123;整   N`i/mP  
administration expense 管理費用   nN;u,}e  
advances 預付   reVgqYp{{-  
advertising expense 廣告費   }]TxlSp!;  
agency 代理  
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agent 代理人   1YA% -~  
agreement 契約   BUFv|z+H  
allotments 分配數   hZ3bVi)L\  
allowance 津貼   E`q_bn  
amalgamation 合併   Rcv9mj]l  
amortization 攤銷   $>gFf}#C  
amortized cost 應攤成本   DIvHvFss  
annuities 年金   Z)!C
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applied cost 已分配成本   ^.tg7%dJ  
applied expense 已分配費用   \v{=gK   
applied manufacturing expense 己分配製造費用   $kgVa^  
apportioned charge 攤派費用   /?!u{(h}  
appreciation 漲價   C~[,z.FvO  
article of association 公司章程   )"LJ hLg  
assessment 課稅    g}i61(  
assets 資產   PH"%kCI:  
attorney fee 律師費   )[ ,A_3E  
audit 審計  
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auditor 審計員   $M#>9QHhc  
average 平均數   @o
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average cost 平均成本   Bq>m{  
bad debt 壞賬   ]9L oZ)  
balance 餘額   +(*DT9s+  
balance sheet 資產負債表   a?.=V  
bank account 銀行賬戶   Mtv?
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bank balance 銀行結存   .pq%?&  
bank charge 銀行手續費   >p/`;Kq@  
bank deposit 銀行存款   Al'3?  
bank discount 銀行貼現   M2|is ~  
bank draft 銀行匯票   ~ 1pr~  
bank loan 銀行借款   V]N?6\Op  
bank overdraft 銀行透支   X8|EHb<  
bankers acceptance 銀行承兌   v:p}B$  
bankruptcy 破產   /=h` L,  
bearer 持票人   % nIf)/2g  
beneficiary 受益人   HDKbF/  
bequest 遺產   P4?glh q#  
bill 票據   }Lv;

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bill of exchange 匯票   2tLJU Z1  
bill of lading 提單   ]9XDS[<2`  
bills discounted 貼現票據   }
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bills payable 應付票據   #%s#c0TX  
bills receivable 應收票據   M;NX:mX9  
board of directors 董事會   7.T?#;'3  
bonds 債券   HThcn1u~^b  
bonus 紅利   yNc2@  
book value 賬面價值   3F0 N^) @
 
bookkeeper 簿記員   mTh]PPo
 
bookkeeping 簿記   <Qq*p  
branch office general ledger 支店往來賬戶   oE~RySX  
broker 經紀人   !c-*O<Y  
brought down 接前   FqifriLN  
brought forward 接上頁   b\ PgVBf9  
budget 預算   )i<j XZ:O  
by-product 副產品   IAEAhqp  
by-product sales 副產品銷售   .l|$dE/E  
capital 股本   ]d`VT)~vje  
capital income 資本收益   jIF |P-  
capital outlay 資本支出   `kr?j:g
 
capital stock 股本   h$=
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capital stock certificate 股票   i&k7-<  
carried down 移後   to\Ni~a&  
carried forward 移下頁   .KC++\{HE  
cash 現金   ?8 {"x8W;  
cash account 現金賬戶   {|\.i  
cash in bank 存銀行現金   }i2V.tVB-  
cash on delivery 交貨收款   <| &Np
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cash on hand 庫存現金   �{x7,  
cash payment 現金支付   Z= !*e~j@  
cash purchase 現購   GF WA>5n'  
cash sale 現沽   >Se,;cB'/]  
cashier 出?#123;員   Gc!x|V;T  
cashiers check 本票   %bfZn9_m  
certificate of deposit 存款單折   >j`qh:^  
certificate of indebtedness 借據   \?N2=jsu$  
certified check 保付支票   ZB& 6<uw  
certified public accountant 會計師   e|9A716x  
charges 費用   >3_Gw4S*H  
charge for remittances 匯水手續費   B?qjkP  
charter 營業執照   1.X@;  
chartered accountant 會計師   s{" 2L{,$  
chattles 動產   z]Ue|%K  
check 支票   \;-|-8Q  
che stub 支票存根   ty`DJO=Omj  
closed account 己結清賬戶   05k0n E  
closing 結算   N&pCx&  
closing entries 結賬紀錄   ,(4K4pN  
closing stock 期末存貨   o]:9')5^  
closing the book 結賬   6R5Qy]]E  
columnar journal 多欄日記賬   *#Wdc O`-  
combination 聯合   ;GhNKPY
 
commission 佣金   yZ`wfj$Jj  
commodity 商品   )ANmIwmC#  
common stock 普通股   Q&V;(L62!  
company 公司   Q IgNs z  
compensation 賠償   *:NQ&y*uj  
compound interest 複利   ~,~eoW7  
consignee 承銷人   rbCAnwA2  
consignment 寄銷   Z<4AL\l 98  
consignor 寄銷人   9S-9.mvop  
consolidated balance sheet 合併資產負債表   -]=@s  
consolidated profit and loss account 合併損益表   mQ=#nk$~g  
consolidation 合併   B SMwdr  
construction cost 營建成本   [PM4k0YC8  
construction revenue 營建收入   r4f~z$QK  
contract 合同   &I406Z f7y  
control account 統制賬戶   X|8c>_}  
copyright 版權   ##o#eZq:"  
corporation 公司   H4JTGt1"  
cost 成本   LDg?'y;2  
cost accounting 成本會計   h*Pc=/p  
cost of labour 勞工成本   ~=
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cost of production 生產成本   MxGW(p  
cost of manufacture 製造成本   ]d%8k}U  
cost of sales 銷貨成本   yOg+iFTr  
cost price 成本價格   l
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credit 貸方   pBPl6%C.X-  
credit note 收款通知單   +KEWP\r  
creditor 債權人   PzR[KUK  
crossed check 橫線支票   -R6)ROGl  
current account 往來活期賬戶   O<e{  
current asset 流動資產   3Le{\}-$.  
current liability 流動負債   orvp*F{7[H  
current profit and loss 本期損益   h65-s  
debit 借方   t.'!`5G  
debt 債務   2T  TdH)  
debtor 債務人   fg{n(
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deed 契據   *~H Sy8s  
deferred assets 遞延資產   i2^>vYCsl  
deferred liabilities 遞延負債   V#}kwON  
delivery 交貨   (%:c#;#  
delivery expense 送貨費   0{[,E.  
delivery order 出貨單   lu6 (C  
demand draft 即期匯票   e NafpK  
demand note 即期票據   :#~j:C|  
demurrage charge 延期費   .-X8J t  
deposit 存款   * +wW(#[  
deposit slip 存款單   K}
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depreciation 折舊   K!]/(V(}  
direct cost 直接成本   N{~YJ$!8  
direct labour 直接人工   V,?yPi$#E  
director 董事   -[DOe?T  
discount 折扣   CWP2{  
discount on purchase 進貨折扣   wsVV$I[2
 
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