[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。   qnf\K
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acceptance 承兌   ~D!Y] SK  
account 賬戶   HG[gJ7  
accountant 會計員   #oEq)Vq>g|  
accounting 會計   aN~x3G  
accounting system 會計制度   a}7P:e*u  
accounts payable 應付賬款   r }Nq"s<  
accounts receivable 應收賬款   EtA,ow  
accumulated profits 累積利益   8YkCTJfBGu  
adjusting entry ?#123;整記錄   W vWZzlw  
adjustment ?#123;整   No(S#,vJ;  
administration expense 管理費用   d4A3DTW  
advances 預付   kud2O>>  
advertising expense 廣告費   $lf\1)B~*  
agency 代理   Q?-uJ1J  
agent 代理人   8:}$L) [V  
agreement 契約   .;NoKO7)  
allotments 分配數   dhI+_z   
allowance 津貼   @RLlkWGc  
amalgamation 合併   R5'_il  
amortization 攤銷   o)Nm5g  
amortized cost 應攤成本   bv'Z~@<c  
annuities 年金   B-aJn8>/  
applied cost 已分配成本   2Jn?'76`  
applied expense 已分配費用   ,\E5et4  
applied manufacturing expense 己分配製造費用   c
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apportioned charge 攤派費用   dV+GWJNNE  
appreciation 漲價   W[.UM
 
article of association 公司章程   _tVrLb7`s  
assessment 課稅   jX 6+~  
assets 資產   *wK7qS~VB2  
attorney fee 律師費   B~/ejC!  
audit 審計   mS >I#?  
auditor 審計員   KPs @v@5M  
average 平均數   @!s(Zkpev  
average cost 平均成本   r2>y !Q?  
bad debt 壞賬   ]e]hA@4  
balance 餘額   }}~ t!/x  
balance sheet 資產負債表   7\J A8mm  
bank account 銀行賬戶   v9vY#W  
bank balance 銀行結存   yy$ 7{9!  
bank charge 銀行手續費   ?&r>`H E  
bank deposit 銀行存款   %~YQlN  
bank discount 銀行貼現   %'<m[wf^ o  
bank draft 銀行匯票   407 ;M%?'A  
bank loan 銀行借款   8rgNG7d  
bank overdraft 銀行透支   ^t
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bankers acceptance 銀行承兌   Y%]&h#F  
bankruptcy 破產   p4I6oS`/.  
bearer 持票人   5}_D
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beneficiary 受益人   2[$` ]{U  
bequest 遺產   YM]Z L,8  
bill 票據   7(bE;(4  
bill of exchange 匯票   Ue]GHJ2  
bill of lading 提單   j8#B  
bills discounted 貼現票據   .%N*g[J  
bills payable 應付票據   y5bELWA  
bills receivable 應收票據   E| =~rIKN  
board of directors 董事會   OgBZoTT  
bonds 債券   b-,]21  
bonus 紅利   ^)|1T#Tz  
book value 賬面價值   7q,M2v;  
bookkeeper 簿記員   'Z(4Wuwb  
bookkeeping 簿記   5T;,wQ<  
branch office general ledger 支店往來賬戶   
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broker 經紀人   xT1{O`  
brought down 接前   D^W?~7e^r  
brought forward 接上頁   rJl'+Ae9N|  
budget 預算   'HDbU#vD  
by-product 副產品   dsJHhsu6  
by-product sales 副產品銷售   {BKr/) H  
capital 股本   1]j_4M14aA  
capital income 資本收益   3Q"4-pd  
capital outlay 資本支出   7A[`%.!F6  
capital stock 股本   d6hso  
capital stock certificate 股票   /R44x\nhr  
carried down 移後   $I-i=:}g  
carried forward 移下頁   e'Th[ wJ  
cash 現金   S\O6B1<:  
cash account 現金賬戶   ^04|tda  
cash in bank 存銀行現金   ^zr]#`@G  
cash on delivery 交貨收款   y~\K~qjd  
cash on hand 庫存現金   (l3P<[[?  
cash payment 現金支付   7T3ub3\  
cash purchase 現購   I*^3 Z  
cash sale 現沽   *T'>-nm]  
cashier 出?#123;員   /N&)r wc  
cashiers check 本票   "?Cx4<nsM  
certificate of deposit 存款單折   W!BIz&SY:-  
certificate of indebtedness 借據   h .Iscr^~  
certified check 保付支票   ?"[h P=3J  
certified public accountant 會計師   q"[8u ]j  
charges 費用   "cUCB  
charge for remittances 匯水手續費   s$ 2@|;  
charter 營業執照   X4R+Frt8  
chartered accountant 會計師   =pP0dvn  
chattles 動產   6M`N| %  
check 支票   " '/$ZpY
 
che stub 支票存根   yS[Z%]bvU  
closed account 己結清賬戶   ?#LbhO*   
closing 結算   z@0*QZ.y1  
closing entries 結賬紀錄   &m6x*i-5\f  
closing stock 期末存貨   bLysUj5[5  
closing the book 結賬   (fjAsbT  
columnar journal 多欄日記賬   5/O;&[lYy  
combination 聯合   ?>W4*8(  
commission 佣金   nVC:5ie  
commodity 商品   -B-nTS`  
common stock 普通股   .hxcx>%  
company 公司   |&t 2jD(  
compensation 賠償   +89s+4Jn  
compound interest 複利   ;_lEu" -  
consignee 承銷人   +)Pv6Zog[  
consignment 寄銷   U8z$=Wo  
consignor 寄銷人   #w4=kWJ[  
consolidated balance sheet 合併資產負債表   I9`R LSn  
consolidated profit and loss account 合併損益表   ~_TmS9  
consolidation 合併   # Pulbk8  
construction cost 營建成本   bV#U&)|  
construction revenue 營建收入   JxP=[>I  
contract 合同   wr=h=vXU[  
control account 統制賬戶   :A,V<Es}I"  
copyright 版權   iTt"Ik'  
corporation 公司   uLsGb=m%b  
cost 成本   [y73 xF  
cost accounting 成本會計   lMX 2O2 o  
cost of labour 勞工成本   QM1-w^  
cost of production 生產成本   $Wy7z^t  
cost of manufacture 製造成本   bN$!G9I!,  
cost of sales 銷貨成本   FBM 73D@`  
cost price 成本價格   d]OoJK9&&  
credit 貸方   HN\Zrb  
credit note 收款通知單   }*~EA=YN;  
creditor 債權人   U-I
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crossed check 橫線支票   .(,4a<I?%N  
current account 往來活期賬戶   L)'JkX J  
current asset 流動資產   \*H/YByTb  
current liability 流動負債   dUtxG ~9  
current profit and loss 本期損益   oQC*d}_E}  
debit 借方   R$&|*0  
debt 債務   !<!sB)  
debtor 債務人   b'^OW  
deed 契據   oAX-Sg-/$  
deferred assets 遞延資產   }ZEh^zdz8  
deferred liabilities 遞延負債   "3{xa;c  
delivery 交貨   K h9$  
delivery expense 送貨費   2h V#3i  
delivery order 出貨單   ]],6Fi+  
demand draft 即期匯票   TR,,=3n  
demand note 即期票據   AC=cz!3iB  
demurrage charge 延期費   JbG\Ywi0]  
deposit 存款   z0Vd(QL  
deposit slip 存款單   BciwS_Qx  
depreciation 折舊   OE-$P  
direct cost 直接成本   GV1\8OG7  
direct labour 直接人工   +(5H$O{h  
director 董事  
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discount 折扣   :b;2
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discount on purchase 進貨折扣   2#LcL  
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