[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。   H)@f_pfj(  
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acceptance 承兌   }#bX{?f  
account 賬戶   \9Yc2$dY  
accountant 會計員   $qp,7RW  
accounting 會計   {=Y3[  
accounting system 會計制度   ;ND)h pD+  
accounts payable 應付賬款   BKJwM'~  
accounts receivable 應收賬款  
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accumulated profits 累積利益   B|pdqSI  
adjusting entry ?#123;整記錄   tR{
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adjustment ?#123;整   um5n3=K  
administration expense 管理費用   4
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advances 預付   ]+)cXJ}6#  
advertising expense 廣告費   5h!ZoB)n  
agency 代理   J;R1OJs S  
agent 代理人   IPTEOA<M[  
agreement 契約   } N$soaUs  
allotments 分配數   2y;J 11\  
allowance 津貼   +<TnE+>j  
amalgamation 合併   ]ysEj3  
amortization 攤銷   OtsW>L@ O(  
amortized cost 應攤成本   Ojwhcb^  
annuities 年金   wU $j/~L  
applied cost 已分配成本   kCVO!@yZz  
applied expense 已分配費用   ?*K{1Ghf  
applied manufacturing expense 己分配製造費用   EWZ?q$  
apportioned charge 攤派費用   24; BY'   
appreciation 漲價   h+"UK=  
article of association 公司章程   @Tq
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assessment 課稅   ),%(A~\  
assets 資產   }iBFo\vU  
attorney fee 律師費   7w A.:$  
audit 審計   >`S $(f  
auditor 審計員   m,1Hlp  
average 平均數   um}%<Cy[  
average cost 平均成本   ->q^$#e  
bad debt 壞賬   #ts;s\!  
balance 餘額   &40# _>W7  
balance sheet 資產負債表   *?<yg
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bank account 銀行賬戶   iQ7S*s+l5O  
bank balance 銀行結存   8 mFy9{M  
bank charge 銀行手續費   OdWZYWj  
bank deposit 銀行存款   5
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bank discount 銀行貼現   mR|;}u;d  
bank draft 銀行匯票   -w3KBlo  
bank loan 銀行借款   ZaKT~f%%z  
bank overdraft 銀行透支   \(g /::|  
bankers acceptance 銀行承兌   #@^mA{Dt5  
bankruptcy 破產   s/cclFji]  
bearer 持票人   BJ,D1E  
beneficiary 受益人   i7#PYt  
bequest 遺產   $sa5aUg }  
bill 票據   \]7i-[  
bill of exchange 匯票   >anq1Kf  
bill of lading 提單   ROWrkJI>i  
bills discounted 貼現票據   MjrI0@R  
bills payable 應付票據   KO''B or  
bills receivable 應收票據   UU;U,q  
board of directors 董事會   Dmq_jt  
bonds 債券   ]@G$ L,3  
bonus 紅利   W}0cM9 g  
book value 賬面價值   Kx<T;iJ}  
bookkeeper 簿記員   TTQ(\l4   
bookkeeping 簿記   Lo-\;%y  
branch office general ledger 支店往來賬戶   >x0)  
broker 經紀人   S`?L\R.:  
brought down 接前   Zy+EI x  
brought forward 接上頁   qy$1+>f1  
budget 預算   7LZA!3  
by-product 副產品   M>m+VsJV  
by-product sales 副產品銷售   Ee0}Xv  
capital 股本   o / i W%  
capital income 資本收益   3`%U)gCT5  
capital outlay 資本支出   ;"T,3JQPn6  
capital stock 股本    >M-ZjT>  
capital stock certificate 股票   ~V`F5B  
carried down 移後   ?K9zTas@  
carried forward 移下頁   fHc/5uYW  
cash 現金   .CY;-  
cash account 現金賬戶   .R!
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cash in bank 存銀行現金   J\fu6Ti  
cash on delivery 交貨收款   E!SxO~  
cash on hand 庫存現金   >^|(AzS  
cash payment 現金支付   </@3}rfUPg  
cash purchase 現購    FKpyD  
cash sale 現沽   WJJwhr  
cashier 出?#123;員   q?TI(J+/  
cashiers check 本票   p*l]I*x'<  
certificate of deposit 存款單折   0n
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certificate of indebtedness 借據   2J0N]`|)  
certified check 保付支票   H7&bUt/  
certified public accountant 會計師   UX!)\5-  
charges 費用   n+qa/<  
charge for remittances 匯水手續費   _a[)hu8q.  
charter 營業執照   DwBKqhu  
chartered accountant 會計師   ]Ac&h aAP  
chattles 動產   XkE'k; AEx  
check 支票   VHlo}Ek<#  
che stub 支票存根   /~nPPC  
closed account 己結清賬戶   %*Aq%,.={  
closing 結算   tLc9-  
closing entries 結賬紀錄   `^#V1kRmH  
closing stock 期末存貨   FXd><#U  
closing the book 結賬   aNxq_pRb  
columnar journal 多欄日記賬   s?-J`k~q  
combination 聯合   L,PD4H"8  
commission 佣金   T 7EkRcb  
commodity 商品   ~SD8#;v2  
common stock 普通股   530Z> q  
company 公司   hDAxX=FM  
compensation 賠償   KB6'sj  
compound interest 複利   R3\oLT4  
consignee 承銷人   ,- FC  
consignment 寄銷   Dqh rg;  
consignor 寄銷人   ~4{|  
consolidated balance sheet 合併資產負債表   EKTn$k=  
consolidated profit and loss account 合併損益表   N 
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consolidation 合併   W]l&mr  
construction cost 營建成本   [flx/ E  
construction revenue 營建收入   hErO.ad1o  
contract 合同   ImZ!8#  
control account 統制賬戶   @Fs2J_v  
copyright 版權   6'YsSde".  
corporation 公司   b0n " J`  
cost 成本   IJz=SV  
cost accounting 成本會計   f 3t&Bcw$  
cost of labour 勞工成本   0Xx& Z8E  
cost of production 生產成本   @GrQ/F7  
cost of manufacture 製造成本   $Lx2!Zy
 
cost of sales 銷貨成本   m.0:
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cost price 成本價格   Tu*"+*r>s  
credit 貸方   ,ag:w<
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credit note 收款通知單   ?r"QJa>  
creditor 債權人   wr+r J  
crossed check 橫線支票   /Q*o6Gys0  
current account 往來活期賬戶   t=B>t S.hO  
current asset 流動資產   K[/sVaPZ  
current liability 流動負債   ,y%4QvG7a  
current profit and loss 本期損益   `eXTVi|0"~  
debit 借方   { !G  
debt 債務   ;5TQH_g  
debtor 債務人   b?Zt3#  
deed 契據   .{}=!>U2  
deferred assets 遞延資產   ZT'VF~  
deferred liabilities 遞延負債   !da[#zK  
delivery 交貨   brXLx+H8  
delivery expense 送貨費   We51s^(  
delivery order 出貨單   'Bc{N^  
demand draft 即期匯票   b IZ uZF>*  
demand note 即期票據   Sh(Ws2b7  
demurrage charge 延期費   LL lt9(^d  
deposit 存款   vC1D}=Fp  
deposit slip 存款單   c@&-c[k^W  
depreciation 折舊   EJ&aT etQ  
direct cost 直接成本   zJ9[),;7B  
direct labour 直接人工   `$hna{e^n  
director 董事   Dx1
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discount 折扣   S]#xG+$<  
discount on purchase 進貨折扣   W7 iml|WV0  
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