[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。   '5
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acceptance 承兌   ]p'Qk  
account 賬戶   CcY.8|HT  
accountant 會計員   O#O~A|  
accounting 會計   IX7d[nm39  
accounting system 會計制度   ^'EEry  
accounts payable 應付賬款   uNd;;X  
accounts receivable 應收賬款   h83ho  
accumulated profits 累積利益   _Fl]zs<  
adjusting entry ?#123;整記錄   gEKJrAA  
adjustment ?#123;整   lG#&Pv>-  
administration expense 管理費用   |Q9S$l]  
advances 預付   `m2F. ^qrr  
advertising expense 廣告費   c09]Cp<  
agency 代理   a]X6)6  
agent 代理人   w2{k0MW  
agreement 契約   jv2l_  
allotments 分配數   p00\C  
allowance 津貼   v@>hjie  
amalgamation 合併   @Jvw" =  
amortization 攤銷   zN5i}U=|r  
amortized cost 應攤成本   7h&xfrSrD  
annuities 年金   :@:R4Ac  
applied cost 已分配成本   )W57n)]  
applied expense 已分配費用   hNx`=D9[7  
applied manufacturing expense 己分配製造費用   pbqa  
apportioned charge 攤派費用   u x:,io
 
appreciation 漲價   K:'pK1zy  
article of association 公司章程   ,?&hqM\  
assessment 課稅   D%^EG8i n.  
assets 資產   )_j.0a  
attorney fee 律師費   ^[zF_df  
audit 審計   B|extWwu  
auditor 審計員   )%^oR5W  
average 平均數   O')Ivm,E  
average cost 平均成本   0w+hf3K+:  
bad debt 壞賬   {+C>^b  
balance 餘額   |{9"n<JW  
balance sheet 資產負債表   T$}<So|  
bank account 銀行賬戶   5j]}/Aq  
bank balance 銀行結存   a S<JsB  
bank charge 銀行手續費   :hMuxHr  
bank deposit 銀行存款   Nm,vE7M  
bank discount 銀行貼現   m7M*)N8  
bank draft 銀行匯票   vO0ql  
bank loan 銀行借款   t4gD*j6J3  
bank overdraft 銀行透支   m k -" U7;  
bankers acceptance 銀行承兌   4
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bankruptcy 破產   ny=CtU!z  
bearer 持票人   PI{sO |  
beneficiary 受益人   K] Eq"3  
bequest 遺產   )3..7ht3^5  
bill 票據   3[V|C=u0  
bill of exchange 匯票   l>=c]  
bill of lading 提單   %{HqF>=~  
bills discounted 貼現票據  
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bills payable 應付票據   L3<XWpv  
bills receivable 應收票據   x7NxHTL  
board of directors 董事會   mDM]RAub)  
bonds 債券   k*-+@U"+  
bonus 紅利   %djx0sy  
book value 賬面價值   |_w*:NCV5  
bookkeeper 簿記員   N}dJ)<(2~  
bookkeeping 簿記   ;^rZ"2U l  
branch office general ledger 支店往來賬戶   zZf#E@=$|  
broker 經紀人   x&9I2"  
brought down 接前   dUe"qH29s  
brought forward 接上頁   Hy `r}+  
budget 預算   X D|&{/O  
by-product 副產品  
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by-product sales 副產品銷售   QPFpGS{d  
capital 股本   4uu*&B  
capital income 資本收益   _aDx('  
capital outlay 資本支出   ~Yr.0i.W  
capital stock 股本   Pu9.Uwx  
capital stock certificate 股票   _8S).*  
carried down 移後   %hTe%(e  
carried forward 移下頁   Yb?#vp
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cash 現金   <=7p~ i5  
cash account 現金賬戶   ,]cd%w9  
cash in bank 存銀行現金   `nizGg~1  
cash on delivery 交貨收款   1i>)@{P&BN  
cash on hand 庫存現金   '.d
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cash payment 現金支付   =Wjm_Rvk9  
cash purchase 現購   sP+S86 u  
cash sale 現沽   jWoo{+=D  
cashier 出?#123;員   lhjPS!A~  
cashiers check 本票   8bK}&*z<  
certificate of deposit 存款單折   '8Gw{&&  
certificate of indebtedness 借據   3$kZu  
certified check 保付支票   ##n\9ipD  
certified public accountant 會計師   6XG+YIG6w  
charges 費用   
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charge for remittances 匯水手續費   ILVbbC`D  
charter 營業執照   ZU@V]+ww  
chartered accountant 會計師   @
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chattles 動產   UG!&n@R  
check 支票   Ec[:6}  
che stub 支票存根   (*;u{m=  
closed account 己結清賬戶   9rid98~d  
closing 結算   WkO .  
closing entries 結賬紀錄   zCQv:.0L  
closing stock 期末存貨   <B fwR$  
closing the book 結賬   x``!t>)O  
columnar journal 多欄日記賬   b,@:eVQ7  
combination 聯合   I&vB\A  
commission 佣金   awawq9) Y  
commodity 商品   NKGCz|- 9  
common stock 普通股   Hc+<(g  
company 公司   m: ^@AR1%d  
compensation 賠償   _AO0:&  
compound interest 複利   ._R82gy  
consignee 承銷人   P*LcWrK  
consignment 寄銷   '0=U+Egp  
consignor 寄銷人   cK258mY  
consolidated balance sheet 合併資產負債表   $K iMu  
consolidated profit and loss account 合併損益表   ^*r${Nj  
consolidation 合併   %z.G3\s0  
construction cost 營建成本   i3GvTg-X  
construction revenue 營建收入   |z4/4Y@  
contract 合同    ysa"f+/  
control account 統制賬戶   eJwr  
copyright 版權   jab]!eY  
corporation 公司   J\%:jg( m  
cost 成本   fg9sZ%67]\  
cost accounting 成本會計   oO|^ [b#  
cost of labour 勞工成本   .dygp"*  
cost of production 生產成本   -Rvxjy)[N  
cost of manufacture 製造成本   63f/-64?7  
cost of sales 銷貨成本   ;e{2?}#8&  
cost price 成本價格   h1Lp:@:|  
credit 貸方   [X I5Bu ~  
credit note 收款通知單   <V,?!}V  
creditor 債權人   J8%|Gd0#4  
crossed check 橫線支票   l:ED_env:  
current account 往來活期賬戶   0g+@WK6y  
current asset 流動資產   :@/fy}!  
current liability 流動負債   EvYw$
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current profit and loss 本期損益   zPmVECS  
debit 借方   4EpzCaEZ  
debt 債務   0L1P'*LRU  
debtor 債務人   ?yz%r`;r  
deed 契據   3UaP7p+d  
deferred assets 遞延資產   Ao\Vh\rQkq  
deferred liabilities 遞延負債   r:q#l~;^  
delivery 交貨   l=oVC6C  
delivery expense 送貨費   D;L :a`Y  
delivery order 出貨單   MJb = +L  
demand draft 即期匯票   29]8[Z,4  
demand note 即期票據   H>r-|*n  
demurrage charge 延期費   sV6A& Aw  
deposit 存款   bXfOZFzq)  
deposit slip 存款單   !vB%Q$!x  
depreciation 折舊   @v'D9 ?  
direct cost 直接成本   rEf\|x=st:  
direct labour 直接人工   98]t"ny [  
director 董事   W>~%6K>p  
discount 折扣   SQ!lgm1bA  
discount on purchase 進貨折扣   KH7]`CU  
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