[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。   {
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acceptance 承兌   ZsZcQj6G,  
account 賬戶   %K(0W8&  
accountant 會計員   G/vC~6x  
accounting 會計   $+cAg >  
accounting system 會計制度   q]\X~ 9#  
accounts payable 應付賬款   (DDyK[t+VX  
accounts receivable 應收賬款   Q/ZkW  
accumulated profits 累積利益   =oX>Ph+ P  
adjusting entry ?#123;整記錄   3$VxRz)  
adjustment ?#123;整   |9Yi
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administration expense 管理費用    QV qK  
advances 預付   (vc|7DX M  
advertising expense 廣告費   M\oTZ@  
agency 代理   09S6#;N&  
agent 代理人   / R
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agreement 契約   )4R:)-"f  
allotments 分配數   auHFir8f  
allowance 津貼    /qU>5;  
amalgamation 合併   dRI^@n  
amortization 攤銷   BI2; ex  
amortized cost 應攤成本   ]X
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annuities 年金   kS :\Oz\  
applied cost 已分配成本   < ?h%k"5  
applied expense 已分配費用   Fl3#D7K  
applied manufacturing expense 己分配製造費用   ZDx@^P y  
apportioned charge 攤派費用   QvLZg  
appreciation 漲價   9!U@"~yB  
article of association 公司章程   w!SkWS b,~  
assessment 課稅   'Z&;uv,l  
assets 資產   4v'A\~ZU  
attorney fee 律師費   w,1Ii}d9  
audit 審計   06*rW u9P3  
auditor 審計員   (*\jbK
 
average 平均數   ~u87H?  
average cost 平均成本   @kFu*"  
bad debt 壞賬   hWo=;#B*  
balance 餘額   Z5(enTy-  
balance sheet 資產負債表   >TjJA#  
bank account 銀行賬戶   B[5r|d'  
bank balance 銀行結存   ;AJTytE>%  
bank charge 銀行手續費   7=XL !:P  
bank deposit 銀行存款   %XTcP2pRJ  
bank discount 銀行貼現   E7zm{BX]  
bank draft 銀行匯票   WO<
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bank loan 銀行借款   bEV<iZDq%  
bank overdraft 銀行透支   aqU' T  
bankers acceptance 銀行承兌   zsXoBD\h  
bankruptcy 破產   v"^~&q0x  
bearer 持票人   J;$N{"M  
beneficiary 受益人   Q@@v1G\
 
bequest 遺產   B>y9fI
  
bill 票據   Cx_Q:6T  
bill of exchange 匯票   a4i:|
  
bill of lading 提單   m~ho E8C$  
bills discounted 貼現票據   JUAS$Y  
bills payable 應付票據   CjIu[S1%
 
bills receivable 應收票據   U`|0 jJ  
board of directors 董事會   cbYLU
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bonds 債券   &w8)* T  
bonus 紅利   RW$:9~  
book value 賬面價值   'b*%ixa  
bookkeeper 簿記員   ;Lm=dd@S :  
bookkeeping 簿記   x35cW7R}T_  
branch office general ledger 支店往來賬戶   L I>(RMv  
broker 經紀人   ;a{:%t  
brought down 接前   NS)}6OI3~"  
brought forward 接上頁   $_H `   
budget 預算   G~7 i@Zs  
by-product 副產品   COzyG.R.  
by-product sales 副產品銷售   fFvF\  
capital 股本   '_k+ WH&  
capital income 資本收益   YW@#91.  
capital outlay 資本支出   A5'NG t  
capital stock 股本   r7]zQIE  
capital stock certificate 股票   2`GE  
carried down 移後   #@@Mxr'F  
carried forward 移下頁   .`<@m]m-  
cash 現金   &UCsBqI Y  
cash account 現金賬戶   @+F4YJmB?l  
cash in bank 存銀行現金   klgy;jSEr  
cash on delivery 交貨收款   &N~ZI*^  
cash on hand 庫存現金   fb~=Y$|  
cash payment 現金支付   'J&f%kx"  
cash purchase 現購   XdL CbY  
cash sale 現沽   }]n$ %g(  
cashier 出?#123;員   @~c6qh  
cashiers check 本票   v :Tzv^  
certificate of deposit 存款單折   e!Y0-=?nf#  
certificate of indebtedness 借據   jcNT<}k C  
certified check 保付支票   iy.2A!f^.  
certified public accountant 會計師   :c9U>1`g&  
charges 費用  
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charge for remittances 匯水手續費   yme^b ;a  
charter 營業執照   ~c)~015`  
chartered accountant 會計師   Dy pFl M*  
chattles 動產   Uw,2}yR  
check 支票   o&AM2U
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che stub 支票存根   8t@p@Td|  
closed account 己結清賬戶   -[U1]R  
closing 結算   kr$b^"Ku  
closing entries 結賬紀錄   ydw)mT44K  
closing stock 期末存貨   ?pgG,=?  
closing the book 結賬   p~noM/*2r  
columnar journal 多欄日記賬   63`{.yZ*z  
combination 聯合   o?1 ;<gs  
commission 佣金   .s+aZwTMT  
commodity 商品   ~%?`
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common stock 普通股   .q&'&~!_  
company 公司    (x^BKnZ  
compensation 賠償   O+}qQNe<  
compound interest 複利   R4ht6Vm3g)  
consignee 承銷人   yaq'Lt`  
consignment 寄銷   iyj+:t/  
consignor 寄銷人   '47P|t  
consolidated balance sheet 合併資產負債表   3^s/bm$
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consolidated profit and loss account 合併損益表   D]c`B  
consolidation 合併   z'uK3ng\hH  
construction cost 營建成本   U=h lu  
construction revenue 營建收入   #Z6'?p9  
contract 合同   CPg+f1K  
control account 統制賬戶   dlhdsj:  
copyright 版權   "D?z  
corporation 公司   %QKZT=}  
cost 成本   N3u((
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cost accounting 成本會計   []a[v%PkG  
cost of labour 勞工成本   aK`@6F,]j  
cost of production 生產成本   8,0YD#x  
cost of manufacture 製造成本   u7?$b!hG^C  
cost of sales 銷貨成本   22f`LoM  
cost price 成本價格   [<'-yQ{l\  
credit 貸方   5@^ dgq  
credit note 收款通知單   Q{B}ef  
creditor 債權人   A^q[N   
crossed check 橫線支票   k)TSR5
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current account 往來活期賬戶   $Of0n` e  
current asset 流動資產   !"8fdSfg w  
current liability 流動負債   p~*UpU8u  
current profit and loss 本期損益   ,t\* ZTt$  
debit 借方   \GHiLs,!  
debt 債務   V+I|1{@i0  
debtor 債務人   C@jJ.^ <<  
deed 契據   :1Q!$  m  
deferred assets 遞延資產   YZ%Hu)  
deferred liabilities 遞延負債   pv&y9
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delivery 交貨   SM`w;?L:?  
delivery expense 送貨費   Ok n(pJ0  
delivery order 出貨單   w`q%#qRk  
demand draft 即期匯票   H,N)4;F<c  
demand note 即期票據   r\AyN= y  
demurrage charge 延期費   gUeuUj  
deposit 存款   J!:SPQ  
deposit slip 存款單   1KjU ] r
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depreciation 折舊   rk)##)  
direct cost 直接成本   sg+uBCGB  
direct labour 直接人工   I4&::y^C  
director 董事   >Wz;ySEz  
discount 折扣   @:KJYm[  
discount on purchase 進貨折扣   B/` !K  
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