[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。   fD>0  
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acceptance 承兌   ?n]e5R(cj  
account 賬戶   !uno!wUIYd  
accountant 會計員   c2$&pZ
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accounting 會計   #!h +K"wX  
accounting system 會計制度    4h
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accounts payable 應付賬款   \K,piCVViN  
accounts receivable 應收賬款   P@RUopu,i  
accumulated profits 累積利益   9F *],#ng  
adjusting entry ?#123;整記錄   %uVbI'n)  
adjustment ?#123;整   xUG:x4Gz+  
administration expense 管理費用   rwRb _eIj  
advances 預付   fUJ\W"qya  
advertising expense 廣告費   Qey6E9eCA  
agency 代理   ~w>Z !RuhT  
agent 代理人   Q<e`0cu|p  
agreement 契約   I{V1Le4?  
allotments 分配數   +.p$Yi`
 
allowance 津貼   CYxrKW l:'  
amalgamation 合併   e1
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amortization 攤銷   cv'Fc  
amortized cost 應攤成本   f%1Dn}6  
annuities 年金   @3UVl^T  
applied cost 已分配成本   Ya_4[vR<  
applied expense 已分配費用   qZ39TTQ*p  
applied manufacturing expense 己分配製造費用   ^edg@fp  
apportioned charge 攤派費用   E?& x5?  
appreciation 漲價   a%wK[yVp  
article of association 公司章程   bnWKfz5  
assessment 課稅   D(GAC!|/]  
assets 資產   !`VO#_TJ  
attorney fee 律師費   /&+6nO P  
audit 審計   tv
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auditor 審計員   >VAZ^kgi  
average 平均數   ;-G!jWt6Zi  
average cost 平均成本   YS_9M Pi  
bad debt 壞賬   1qs~[7{C1  
balance 餘額   ?Z<2zm%qV  
balance sheet 資產負債表   's]+.3">L1  
bank account 銀行賬戶   7{vnhl(Z  
bank balance 銀行結存   0shNwV1zF  
bank charge 銀行手續費   ;5*)kX  
bank deposit 銀行存款  
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bank discount 銀行貼現   OGy/8B2c  
bank draft 銀行匯票   y %k`  
bank loan 銀行借款   ;'Pi(TA)  
bank overdraft 銀行透支   Xcq9*!%o  
bankers acceptance 銀行承兌   n},~2  
bankruptcy 破產   9iQcK&D 2  
bearer 持票人   %;.|?gR  
beneficiary 受益人   }G8RJxy  
bequest 遺產   zr0_SCh;2  
bill 票據   VD\pQ.=  
bill of exchange 匯票   C/P,W>8  
bill of lading 提單   cVZCBcKC?  
bills discounted 貼現票據   7eh|5e$@  
bills payable 應付票據   ^}2 ie|  
bills receivable 應收票據   Fj Up+5  
board of directors 董事會  
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bonds 債券   tPS.r.0#^  
bonus 紅利   t[6g9e$  
book value 賬面價值   uTRa]D_q  
bookkeeper 簿記員   }*n(RnCn  
bookkeeping 簿記   ];P^q`n=.  
branch office general ledger 支店往來賬戶   ?l_>rSly5  
broker 經紀人   Ii?"`d+JA  
brought down 接前   6,'!z ?d%  
brought forward 接上頁   &DX9m4,y  
budget 預算   ^i{B8]2,  
by-product 副產品   sz.(_{5!  
by-product sales 副產品銷售   V*l0|,9  
capital 股本   bOCdf"!g  
capital income 資本收益   ^uW!=%D  
capital outlay 資本支出   m_H$fioha,  
capital stock 股本   }6]V*
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capital stock certificate 股票   Vgs( feGs  
carried down 移後   p[e|N;W8A  
carried forward 移下頁   laM0W5  
cash 現金   XN"V{;OP1  
cash account 現金賬戶   OwP9=9};  
cash in bank 存銀行現金   Jkt L|u:k  
cash on delivery 交貨收款   h<*l=`#  
cash on hand 庫存現金   .2hQ!)+  
cash payment 現金支付   Y#
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cash purchase 現購   "b*.>QuZ  
cash sale 現沽   a4,bP*H  
cashier 出?#123;員   +1p>
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cashiers check 本票   w\Q3h`.  
certificate of deposit 存款單折   J p .wg  
certificate of indebtedness 借據   M[_~7~4  
certified check 保付支票   @2  dp5  
certified public accountant 會計師   u+s#Fee I  
charges 費用   -e%=Mpq.  
charge for remittances 匯水手續費   4j!MjlG$  
charter 營業執照   ]}9y>+>  
chartered accountant 會計師   2 c'=^0:  
chattles 動產   -!MDYj+U  
check 支票   9B'l+nP  
che stub 支票存根   i{VjSWq  
closed account 己結清賬戶   ,ewg3mYHC&  
closing 結算   +D4Nu+~BSN  
closing entries 結賬紀錄   76)(G/  
closing stock 期末存貨   *6Rl[eXS  
closing the book 結賬   2 <&-  
columnar journal 多欄日記賬   NV;5T3  
combination 聯合   q yy.3-(  
commission 佣金   8N6a=[fv<  
commodity 商品   _\" P<+!  
common stock 普通股   xn@?CP`-y  
company 公司   KLqu[{y.'  
compensation 賠償   |1 is!leP  
compound interest 複利   fB"3R-H?O  
consignee 承銷人   c6s(f  
consignment 寄銷   P,iLqat  
consignor 寄銷人   $t1]w]}d  
consolidated balance sheet 合併資產負債表   8Mg4y1)RU  
consolidated profit and loss account 合併損益表   2k"a%#H8  
consolidation 合併   lIzJO$8cM  
construction cost 營建成本   nB,FJJ{kb  
construction revenue 營建收入   35RH|ci&  
contract 合同   1y0.tdI(  
control account 統制賬戶   FPMhHHM  
copyright 版權   4>Uo0NfL  
corporation 公司   ~c?yHpZx%  
cost 成本   I6y&6g  
cost accounting 成本會計   ADv a@P  
cost of labour 勞工成本   qR]4m]o  
cost of production 生產成本   8)"KPr63M  
cost of manufacture 製造成本   ; tv
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cost of sales 銷貨成本   {,APZ`q|  
cost price 成本價格   tt J,rM  
credit 貸方   _5U Fml9  
credit note 收款通知單   )r?i^D&4  
creditor 債權人   y13=y}dyDH  
crossed check 橫線支票   //ZB B,[@  
current account 往來活期賬戶   J@Zm8r<  
current asset 流動資產   .j}u'!LKul  
current liability 流動負債   s 7xRry  
current profit and loss 本期損益    h *%T2  
debit 借方   9d[0i#`:q  
debt 債務   jcq(=7j  
debtor 債務人   `t!iknOQ$  
deed 契據   6-KC[J^Xo  
deferred assets 遞延資產   crgYr$@s?  
deferred liabilities 遞延負債   & p_;&P_  
delivery 交貨   3<mv9U(  
delivery expense 送貨費   AF3t#)q  
delivery order 出貨單   Go`omh b  
demand draft 即期匯票   q`$QroZT"  
demand note 即期票據   k
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demurrage charge 延期費   w,}}mC)\*  
deposit 存款   /mD KQ<  
deposit slip 存款單   V'K$:9^x[8  
depreciation 折舊   /WHhwMc!  
direct cost 直接成本   =l7
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direct labour 直接人工   )&R;!#;5  
director 董事   ?sS'T7r v  
discount 折扣   Plq[Ml9  
discount on purchase 進貨折扣   lC_zSmT  
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