[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。   Q1[s{,  
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acceptance 承兌   0wcWDE 9  
account 賬戶   E9hWn0 e  
accountant 會計員   k 'b|#c9c  
accounting 會計   !:e qPpz  
accounting system 會計制度   9U*vnLB  
accounts payable 應付賬款   Oc`fQqYy  
accounts receivable 應收賬款   PBv43uIL  
accumulated profits 累積利益   uSjMqfK  
adjusting entry ?#123;整記錄   WG{/I/bJ
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adjustment ?#123;整   6u}NI!he  
administration expense 管理費用   8< -Vkr  
advances 預付   N';lc:Ah~  
advertising expense 廣告費   (?[cDw/{J:  
agency 代理   I,;)pWX=@  
agent 代理人   @=c='V]  
agreement 契約   k:xV[9ev:  
allotments 分配數   Mw.+0R!T  
allowance 津貼   )Cl&"bX  
amalgamation 合併   u{,^
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amortization 攤銷   OHo0W)XUU  
amortized cost 應攤成本   -~k2Gy;E  
annuities 年金   '*;rm*n  
applied cost 已分配成本    &i!]  
applied expense 已分配費用   c`QsKwa  
applied manufacturing expense 己分配製造費用   _K>m9Q2
  
apportioned charge 攤派費用   =qvU9p2o  
appreciation 漲價   Vp$ckr  
article of association 公司章程   r%9Sx:F  
assessment 課稅   B!v1gh  
assets 資產   =3p h:t  
attorney fee 律師費   ~^*tIIOX  
audit 審計   O7sn>uO  
auditor 審計員   AF-.Nwp  
average 平均數   m }(DJ?qP  
average cost 平均成本   {cA )jW\'  
bad debt 壞賬   /'(P{O>{j  
balance 餘額   HApP*1J^c  
balance sheet 資產負債表   <k!G%R<9  
bank account 銀行賬戶   .Yx.Lm}  
bank balance 銀行結存   6z *L9Vy($  
bank charge 銀行手續費   zU%aobZ  
bank deposit 銀行存款   2srz) xEe  
bank discount 銀行貼現   6>Y}2fT}o3  
bank draft 銀行匯票   :xV&%Qa1  
bank loan 銀行借款   PhS"tOGtX  
bank overdraft 銀行透支   L%"Mp(gZ  
bankers acceptance 銀行承兌   "<WSEs  
bankruptcy 破產   GFidriC  
bearer 持票人   N_0O""d  
beneficiary 受益人   j; C(:6#J  
bequest 遺產   Y>+D\|%
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bill 票據   [ % jg;m  
bill of exchange 匯票   DxBt83e  
bill of lading 提單   {~"=6iyj  
bills discounted 貼現票據   1jyWP#M#  
bills payable 應付票據   9[!
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bills receivable 應收票據   (ni$wjq=z^  
board of directors 董事會   @b zrJ7$  
bonds 債券   ^:#%TCJ
 
bonus 紅利   K*<n<;W  
book value 賬面價值   jDoWSYu4tY  
bookkeeper 簿記員   h4#5j'
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bookkeeping 簿記   u+9Mc u"  
branch office general ledger 支店往來賬戶   82vx:*Ip!}  
broker 經紀人   lV?SvXe
 
brought down 接前   @&+ 1b=  
brought forward 接上頁   |&JL6hN  
budget 預算   tv2dyC&a  
by-product 副產品   R&QT  'i  
by-product sales 副產品銷售   U uysG\  
capital 股本   |F<aw?%  
capital income 資本收益   6D OE6  
capital outlay 資本支出   KK+Mxoj,  
capital stock 股本   
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capital stock certificate 股票   <O WPG,  
carried down 移後   BSz\9 eT  
carried forward 移下頁   Km?i{TW  
cash 現金   HUJ $e2[  
cash account 現金賬戶   x>@U qUJV  
cash in bank 存銀行現金   Qi%A/~  
cash on delivery 交貨收款   JnZxP> 2B  
cash on hand 庫存現金   rcK*",>  
cash payment 現金支付   0ePZxOSjD  
cash purchase 現購    oAL-v428  
cash sale 現沽   BK{8\/dg  
cashier 出?#123;員   4aRYz\yT=  
cashiers check 本票   Rg6>6.fk*  
certificate of deposit 存款單折   %>.v[d1c  
certificate of indebtedness 借據   s|%</fMt9  
certified check 保付支票   uzo}?X #  
certified public accountant 會計師   C{))T5G  
charges 費用   Czp:y8YX-  
charge for remittances 匯水手續費   Eq?o/'e  
charter 營業執照   tx@Q/ou`\P  
chartered accountant 會計師   rT #QA=YB  
chattles 動產   'Zzm'pC  
check 支票   j\a?n4g -  
che stub 支票存根   Rz)#VVYC=  
closed account 己結清賬戶   /~yqZD<O  
closing 結算   ^2=zp.)  
closing entries 結賬紀錄   Ov9.qNT  
closing stock 期末存貨   )fa  
closing the book 結賬   y.nw6.`MR  
columnar journal 多欄日記賬   ~i \69q%  
combination 聯合   !cpBX>{w  
commission 佣金   v<) }T5~r  
commodity 商品   d_`Ze.^   
common stock 普通股   IE6/ E   
company 公司   FD*y[A ?  
compensation 賠償   +]6 EkZO  
compound interest 複利   T \AuL  
consignee 承銷人   +k>v^sz  
consignment 寄銷   |qr[*c3$1  
consignor 寄銷人   u/zC$L3B(  
consolidated balance sheet 合併資產負債表   wqyAEVea'8  
consolidated profit and loss account 合併損益表   aX|`G]PhdI  
consolidation 合併   X;1q1X)K  
construction cost 營建成本   TKE)NIa  
construction revenue 營建收入   ?YS`?Rr  
contract 合同   1pn167IQL  
control account 統制賬戶   YGHWO#!G p  
copyright 版權   z TK  
corporation 公司   "7l}X{b  
cost 成本   ._yr7uY[M  
cost accounting 成本會計   8P*n|]B.'  
cost of labour 勞工成本   Ip4~qGJ  
cost of production 生產成本   h{m
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cost of manufacture 製造成本   FLWz7Rj  
cost of sales 銷貨成本   52"/Zr}j  
cost price 成本價格   ]
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credit 貸方   LDNp
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credit note 收款通知單   nuQ"\ G  
creditor 債權人   v!x[1[  
crossed check 橫線支票   V_~wWuZ-  
current account 往來活期賬戶   B|Omz:c  
current asset 流動資產    }QI*Ns  
current liability 流動負債   Q.fBuF  
current profit and loss 本期損益   '!0CwZ 7  
debit 借方   OT[t EqQ  
debt 債務   8RK\B%UW  
debtor 債務人   Z+}SM]m  
deed 契據   Ik,w3}*P*  
deferred assets 遞延資產   b,'./{c0  
deferred liabilities 遞延負債   6R<%.-qr  
delivery 交貨   H5 -I}z  
delivery expense 送貨費   4 8DsRy  
delivery order 出貨單   N @VD-}
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demand draft 即期匯票   |amEuKJ  
demand note 即期票據   g&[g?L  
demurrage charge 延期費   jm?mO9p~  
deposit 存款   q^Z\V?  
deposit slip 存款單   \kRBJ1)|f  
depreciation 折舊   ]*Hz'  
direct cost 直接成本   :Cuae?O,  
direct labour 直接人工   ,lUo 
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director 董事   <HD/&4$[  
discount 折扣   Q-0[l/A}
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discount on purchase 進貨折扣   / [19ITZ  
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