[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。   Y~[k_!  
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acceptance 承兌   ^'ac| +  
account 賬戶   !)$e+o^W  
accountant 會計員   !b4
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accounting 會計   @K=C`N_22  
accounting system 會計制度   -#<AbT  
accounts payable 應付賬款   KO3X)D<3  
accounts receivable 應收賬款   zq t{oN_  
accumulated profits 累積利益   SA[wFc  
adjusting entry ?#123;整記錄   b:t|9FE%  
adjustment ?#123;整   N83c+vs%c  
administration expense 管理費用   ykat0iqo  
advances 預付   _-5|"oJ  
advertising expense 廣告費   h1REL^!c  
agency 代理   ,zVS}!jRhy  
agent 代理人   ^2)<H7p  
agreement 契約   &ku.Q3xGs  
allotments 分配數   `b?o%5V2x  
allowance 津貼   d.Ep#4  
amalgamation 合併   bAS/cuZs  
amortization 攤銷   &\ $~  
amortized cost 應攤成本   My<.^~  
annuities 年金   uyDPWnYk  
applied cost 已分配成本   ~KP@wD~  
applied expense 已分配費用   q@[UeXu?pZ  
applied manufacturing expense 己分配製造費用   4U> g0  
apportioned charge 攤派費用   :`>bh  
appreciation 漲價   @<`P-+m  
article of association 公司章程   v@ifB I  
assessment 課稅   k$3Iv"gbx  
assets 資產   T7R,6qt  
attorney fee 律師費   b>]k=zd  
audit 審計   tg6iHFa  
auditor 審計員   x@#aOf4<U  
average 平均數   I_\?wSNGM  
average cost 平均成本   g$h`.Fk,  
bad debt 壞賬   >0E3Em<(}l  
balance 餘額   h,|. qfUk  
balance sheet 資產負債表   z07Xj%zX9  
bank account 銀行賬戶   F4DJM
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bank balance 銀行結存   ,{2= nb[  
bank charge 銀行手續費   4t,f$zk  
bank deposit 銀行存款   7!/!a*zg  
bank discount 銀行貼現   7Fzj&!>ti  
bank draft 銀行匯票   V `7(75  
bank loan 銀行借款   R
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bank overdraft 銀行透支   +$$5Cv5#<&  
bankers acceptance 銀行承兌   {4eI}p<  
bankruptcy 破產   f
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bearer 持票人   %E2V$l0  
beneficiary 受益人   Qo\?(EM  
bequest 遺產   O-&^;]ieJ  
bill 票據   @Nn'G{8OG  
bill of exchange 匯票   H5Bh?mw2  
bill of lading 提單   yb6gYN  
bills discounted 貼現票據   Y1G/1Z# 2  
bills payable 應付票據   sA2esA@C<o  
bills receivable 應收票據   sB8v:
 
board of directors 董事會   &}r-C97  
bonds 債券   ^cCNQS}r  
bonus 紅利   ^h!}jvqE  
book value 賬面價值   w8cbhc  
bookkeeper 簿記員   GIhX2EvAS  
bookkeeping 簿記   MU:q`DRr  
branch office general ledger 支店往來賬戶   wvRwb  
broker 經紀人   .z[#j]k  
brought down 接前   "0LSy x  
brought forward 接上頁   B?l0u  
budget 預算   5,J.$Sax  
by-product 副產品   Y<h6m]H  
by-product sales 副產品銷售   A|YiSwyy  
capital 股本   e$7KMH=  
capital income 資本收益   @MP;/o+  
capital outlay 資本支出   gg/2R?O]  
capital stock 股本   MM6PaD{  
capital stock certificate 股票   _+,>N
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carried down 移後   Irui{%T  
carried forward 移下頁   7%Ou6P$^fr  
cash 現金   QXW>}GdKZ  
cash account 現金賬戶   Clb7=@f  
cash in bank 存銀行現金   Tvt(nWn(H1  
cash on delivery 交貨收款   X?o6=)SC|  
cash on hand 庫存現金   k}C4:?AT  
cash payment 現金支付   mVEIHzk2b  
cash purchase 現購   g}d[j I9  
cash sale 現沽   k$GtzjN
 
cashier 出?#123;員   + w'q5/`  
cashiers check 本票   wLz V#8>  
certificate of deposit 存款單折   4~1lP&  
certificate of indebtedness 借據   aNBwb9X  
certified check 保付支票   Gk xtGe  
certified public accountant 會計師   a7!{`fR5  
charges 費用   DMOP*;Uk  
charge for remittances 匯水手續費   b=5ZfhIg[  
charter 營業執照    %C_c%3d  
chartered accountant 會計師   a(kY,<}  
chattles 動產   C3'? E<F  
check 支票   Tp|>(~;ai  
che stub 支票存根   r uIgoB  
closed account 己結清賬戶   Nt\0) &b  
closing 結算   @}2EEo#  
closing entries 結賬紀錄   >pp#>{}  
closing stock 期末存貨   #r/5!*3  
closing the book 結賬   axOEL:-|Bu  
columnar journal 多欄日記賬   V"B/4v>  
combination 聯合   yb,X }"Et  
commission 佣金   G[6i\Et  
commodity 商品   B
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common stock 普通股   +cM~ |  
company 公司   oJ Q \?~  
compensation 賠償   Km,%p@`m  
compound interest 複利   5WvsS( 9H  
consignee 承銷人   wbvOf X  
consignment 寄銷   z,bK.KFSs  
consignor 寄銷人   lF t^dl^  
consolidated balance sheet 合併資產負債表   G1\F7A  
consolidated profit and loss account 合併損益表   %w?C)$Kn \  
consolidation 合併   T0~~0G)k  
construction cost 營建成本   1 e]D=2y  
construction revenue 營建收入   t1G__5wp  
contract 合同    =k>fW7e  
control account 統制賬戶   e^, IZ{  
copyright 版權   tfD7!N{  
corporation 公司   [H{@<*  
cost 成本   
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cost accounting 成本會計   !K0 U..  
cost of labour 勞工成本   *tv\5KW G  
cost of production 生產成本   B]vR=F}*  
cost of manufacture 製造成本   1xu~@v60  
cost of sales 銷貨成本    _8 !x  
cost price 成本價格   v*&jA8D  
credit 貸方   97qf3^gGd  
credit note 收款通知單   '1(6@5tyWk  
creditor 債權人   Eg8b|!-')8  
crossed check 橫線支票   i"xV=.  
current account 往來活期賬戶   &H P g>  
current asset 流動資產   ANJL8t-m  
current liability 流動負債   |f/Uzd ~  
current profit and loss 本期損益   8&nb@l  
debit 借方   d!4Tw pIgx  
debt 債務   ;mRZ_^V;  
debtor 債務人   ~9xkiu5~  
deed 契據   .YWkFTlZ+  
deferred assets 遞延資產   #oR`_Dm)P  
deferred liabilities 遞延負債   |>[qC O  
delivery 交貨   < *WGvCh%w  
delivery expense 送貨費   w/"vf3}(9  
delivery order 出貨單   1)jeawVmj  
demand draft 即期匯票   IUDH"~f  
demand note 即期票據   U{/fY/kq  
demurrage charge 延期費   Xs# _AX  
deposit 存款   SM%/pu;  
deposit slip 存款單   :U *8S\$  
depreciation 折舊   rS +) )!
 
direct cost 直接成本   G.^)5!By  
direct labour 直接人工   l($8HAJ  
director 董事   '7/
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discount 折扣   fVf:voh  
discount on purchase 進貨折扣   oK 7:e~  
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