[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。   n:[@#xs-  
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acceptance 承兌   ~t<G gNI  
account 賬戶   dVs=*GEl9  
accountant 會計員   < 1%}8t"
 
accounting 會計   a&2UDl%K  
accounting system 會計制度   k Nvb>v  
accounts payable 應付賬款   h,?%,GI  
accounts receivable 應收賬款   uPq@6,+  
accumulated profits 累積利益   8@[S,[
  
adjusting entry ?#123;整記錄   g< xE}[gF  
adjustment ?#123;整   d_,Ql708f  
administration expense 管理費用   w4fQ~rcUIc  
advances 預付   n2can  
advertising expense 廣告費   +T&YYO8>5  
agency 代理   km*Y#`{  
agent 代理人   dF[|9%)  
agreement 契約   mlxtey6H3  
allotments 分配數   0l3[?YtXc  
allowance 津貼   4fIjVx  
amalgamation 合併   {+m8^-T  
amortization 攤銷   '4Jf[  
amortized cost 應攤成本   ^Ze(WE)  
annuities 年金   $%  ^](-  
applied cost 已分配成本   :c|Om{;  
applied expense 已分配費用   =;4K5l{c  
applied manufacturing expense 己分配製造費用   cQ]c!G|a4  
apportioned charge 攤派費用   C1fd@6  
appreciation 漲價   _Vl~'+e  
article of association 公司章程   :%z#s  
assessment 課稅   DZ @B9<Zz{  
assets 資產   m_;fj~m  
attorney fee 律師費   R7"7 Rx   
audit 審計   >|z:CX$]  
auditor 審計員   kia[d984w  
average 平均數   -uxU[E  
average cost 平均成本   P z~jW):E  
bad debt 壞賬  
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balance 餘額   c:e3hJ  
balance sheet 資產負債表   ",&QO7_  
bank account 銀行賬戶   /* qx5$~  
bank balance 銀行結存   Qu1&$oO  
bank charge 銀行手續費   !uoT8BBAk  
bank deposit 銀行存款   h=S7Z:IaM  
bank discount 銀行貼現   UWnF2,<s;  
bank draft 銀行匯票    B$6KI  
bank loan 銀行借款   '#yqw%  
bank overdraft 銀行透支   z"T+J?V/  
bankers acceptance 銀行承兌   m94PFD@N  
bankruptcy 破產   %.hJDX\j
 
bearer 持票人   {Ef.wlZ  
beneficiary 受益人    uJC
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bequest 遺產   IA<>+NS  
bill 票據   (c)=Do=  
bill of exchange 匯票   z\oTu W*B  
bill of lading 提單   P JATRJ1.  
bills discounted 貼現票據   <$yA*  
bills payable 應付票據   q01 L{~>bz  
bills receivable 應收票據   P))B S  
board of directors 董事會   0VcHz$ 6  
bonds 債券   I5q$QQK  
bonus 紅利   f]#\&"  
book value 賬面價值   p:TE##
  
bookkeeper 簿記員   \c<;!vkZ04  
bookkeeping 簿記   ,@c1X:  
branch office general ledger 支店往來賬戶   -yB}(69  
broker 經紀人   {?`7D:]`^  
brought down 接前   zzhZ1;\  
brought forward 接上頁   ~h_ _Y>  
budget 預算   \#(1IC`as  
by-product 副產品   ~CT]&({  
by-product sales 副產品銷售   /6Q]f  
capital 股本   
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capital income 資本收益   h$kz3r;b,"  
capital outlay 資本支出   *ma w`1
 
capital stock 股本   sWo}Xq#  
capital stock certificate 股票    :`N
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carried down 移後   t$(#$Z,RS  
carried forward 移下頁   j
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cash 現金   LT<2
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cash account 現金賬戶   u{_,S3Aa  
cash in bank 存銀行現金   d_d&su E  
cash on delivery 交貨收款   OA*O =
 
cash on hand 庫存現金   pDZewb&cA  
cash payment 現金支付   W,NqevXo:  
cash purchase 現購   w") G:K  
cash sale 現沽   6`O,mpPu4G  
cashier 出?#123;員   tu<<pR>  
cashiers check 本票   p~@,zetS  
certificate of deposit 存款單折   g%l ,a3"  
certificate of indebtedness 借據   ;.Bz'Q  
certified check 保付支票   72d|Jbd  
certified public accountant 會計師   . 2$J-<O  
charges 費用   CdF;0A9.3  
charge for remittances 匯水手續費   }ofb]_C,  
charter 營業執照   )`rD]0ua;  
chartered accountant 會計師   !{r2`d09n)  
chattles 動產   F<k+>e  
check 支票   @>Yd6C  
che stub 支票存根   ":$4/b6  
closed account 己結清賬戶   +Q u.86dH  
closing 結算   /Ne#{*z)hO  
closing entries 結賬紀錄   ^T!Zz"/:  
closing stock 期末存貨    -DdHl8  
closing the book 結賬   JY2<ECO  
columnar journal 多欄日記賬   +#MXeUX"  
combination 聯合   GMJ 4v S  
commission 佣金   #vBrRHuA#"  
commodity 商品   w2.] 3QAZ  
common stock 普通股   #+1|O;PB#  
company 公司   6 X~><r  
compensation 賠償   PP$sdmo  
compound interest 複利   ]0."{^ksL  
consignee 承銷人   G<e+sDQ2  
consignment 寄銷   ;&&<zWq3h  
consignor 寄銷人   ,gVVYH?qR  
consolidated balance sheet 合併資產負債表   _ l|%~  
consolidated profit and loss account 合併損益表   ?9()ya-TE  
consolidation 合併   U0_)J1Y
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construction cost 營建成本   2{& A)Z!I  
construction revenue 營建收入   QMBT8x/+_'  
contract 合同   Mwnr4$]  
control account 統制賬戶   vHf)gi}O|  
copyright 版權   GK}
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corporation 公司   gS~H1Ro  
cost 成本   :|s8v2am  
cost accounting 成本會計   rJ Jx8)M  
cost of labour 勞工成本   ^[7Mp  
cost of production 生產成本   btuG%D{a^  
cost of manufacture 製造成本   
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cost of sales 銷貨成本   gS'{JZu2  
cost price 成本價格   f256;3n  
credit 貸方   $\BYN=#  
credit note 收款通知單   t,7%| {  
creditor 債權人   5`.CzQVb  
crossed check 橫線支票   ie6 c/5  
current account 往來活期賬戶   2'?'dfj  
current asset 流動資產   X}k;(rb  
current liability 流動負債   309
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current profit and loss 本期損益   PT2;%=f
 
debit 借方   J#..xJ?XRD  
debt 債務   _p*9LsN$L  
debtor 債務人   GM6,LzH  
deed 契據   F"]P|   
deferred assets 遞延資產   .rtA sbp.!  
deferred liabilities 遞延負債   8z1z<\  
delivery 交貨   a&_h(  
delivery expense 送貨費   Ljd`)+` D  
delivery order 出貨單   _Q5mPBO  
demand draft 即期匯票   `DY yK?R  
demand note 即期票據   6j(/uF4!#  
demurrage charge 延期費   13s/m&  
deposit 存款   m8fj\, X  
deposit slip 存款單   &'z _:Wm  
depreciation 折舊   zTg\\z;  
direct cost 直接成本  
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direct labour 直接人工   v1:.t  
director 董事   V.*TOU{{xh  
discount 折扣   }YDi/b7  
discount on purchase 進貨折扣   !rUP&DA  
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