[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。   ]WyV~Dzz<  
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acceptance 承兌   6TPcG dZ  
account 賬戶   &WvJg#f  
accountant 會計員   $`_(%tl  
accounting 會計   :Q$3P+6a  
accounting system 會計制度   69yTGUG3  
accounts payable 應付賬款   (IJf2  
accounts receivable 應收賬款   q2gc.]K\  
accumulated profits 累積利益   xH3SVn(I  
adjusting entry ?#123;整記錄   alHwN^GhP  
adjustment ?#123;整   _mXq]r0  
administration expense 管理費用   Zb );08X  
advances 預付   A[+op'>k  
advertising expense 廣告費   b39;Sv|#  
agency 代理   iVXR=A\er  
agent 代理人   6@bGh|   
agreement 契約   0FTiTrTn  
allotments 分配數   HzbO#)Id-I  
allowance 津貼   ufEt"P-X.  
amalgamation 合併   8 _`Lx_R  
amortization 攤銷   [HQ17  
amortized cost 應攤成本   pklcRrx,a  
annuities 年金   Qyd3e O_  
applied cost 已分配成本   l\$_t2U  
applied expense 已分配費用   {fIH9+v  
applied manufacturing expense 己分配製造費用   hn!$?Vo.  
apportioned charge 攤派費用   dVe3h.
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appreciation 漲價   yFJ(b%7  
article of association 公司章程   :GL| :  
assessment 課稅   u$<FKp;I  
assets 資產   PO)5L  
attorney fee 律師費   Av+ w>~/3  
audit 審計   #Kn7 xn[  
auditor 審計員   {6/%w,{,  
average 平均數   C .YtjLQP$  
average cost 平均成本   Z.<1,EKi=  
bad debt 壞賬    :VLuI  
balance 餘額   NG5H?hVN=  
balance sheet 資產負債表   y=
  
bank account 銀行賬戶   jX+L
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bank balance 銀行結存    pLyX9C  
bank charge 銀行手續費   GIZNHG  
bank deposit 銀行存款   S@_@hFV jd  
bank discount 銀行貼現   5l(;+#3y/  
bank draft 銀行匯票   _}JygOew  
bank loan 銀行借款   (W@ y
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bank overdraft 銀行透支   I X\&lV  
bankers acceptance 銀行承兌   q &jW{  
bankruptcy 破產   %@pTEhpF  
bearer 持票人   "OK(<x]3;>  
beneficiary 受益人   `5GJ,*{z  
bequest 遺產   $T3/*xN  
bill 票據   A9tQb:  
bill of exchange 匯票   4eIu@ ";!  
bill of lading 提單   2sittP  
bills discounted 貼現票據   DC/CUKE.d  
bills payable 應付票據   #NL1N_B  
bills receivable 應收票據   c1:op@t  
board of directors 董事會   V TEyqo2  
bonds 債券   \19XDqf8  
bonus 紅利   Y`(I};MO  
book value 賬面價值   }T(|\ X  
bookkeeper 簿記員   UI;!_C_  
bookkeeping 簿記   `L9o!OsQ  
branch office general ledger 支店往來賬戶   [$H8?J  
broker 經紀人   jl:O~UL6i  
brought down 接前   xsAF<:S\  
brought forward 接上頁   8,kbGlSD  
budget 預算   "?avb`YU'  
by-product 副產品   *r9I 1W  
by-product sales 副產品銷售  
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capital 股本   % )|/s%W  
capital income 資本收益   EQ=Enw1[  
capital outlay 資本支出   m41n5T`  
capital stock 股本   *xLMs(gg  
capital stock certificate 股票   gB~SCl54  
carried down 移後   1 !\pwd@{  
carried forward 移下頁   lfI[
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cash 現金   Ho"FB|e  
cash account 現金賬戶   \LM'KD pP_  
cash in bank 存銀行現金   Q g"{F},4  
cash on delivery 交貨收款   5~.\rcr%  
cash on hand 庫存現金   |AWu0h\keO  
cash payment 現金支付   _0vXujz  
cash purchase 現購   E176O[(V=  
cash sale 現沽   =BGc@:2  
cashier 出?#123;員   8Q6il-  
cashiers check 本票   5'z&kl0"S  
certificate of deposit 存款單折   u\t ;  
certificate of indebtedness 借據   q5OW1%  
certified check 保付支票   K7_)!=DcX  
certified public accountant 會計師   P, S9gG9  
charges 費用   J-\b?Ra  
charge for remittances 匯水手續費   jpBE| Nm  
charter 營業執照   Box,N5AA  
chartered accountant 會計師   _$=xa6YA  
chattles 動產   9Pem~<  
check 支票   cAktSoF  
che stub 支票存根   SH`
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closed account 己結清賬戶   PDpIU.=!0  
closing 結算   m?M(79u[  
closing entries 結賬紀錄   sO(Kpo9jq  
closing stock 期末存貨   3'. OghI  
closing the book 結賬   \XB71DUF  
columnar journal 多欄日記賬   wT.V3G  
combination 聯合   - z|idy{  
commission 佣金   ueWG/`ig  
commodity 商品   2%@j<yS  
common stock 普通股   \8t g7Sdq  
company 公司   a)Wf* <B  
compensation 賠償   >ueJ+sgH  
compound interest 複利   47icy-@kg  
consignee 承銷人   qc`_&!*D  
consignment 寄銷   L)w& f  
consignor 寄銷人   PN.=])7T  
consolidated balance sheet 合併資產負債表   F_I! +  
consolidated profit and loss account 合併損益表   W)9KYI9u  
consolidation 合併   _;@kS<\N  
construction cost 營建成本   x]
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construction revenue 營建收入   ucA6s:!={  
contract 合同   WV&BZ:H  
control account 統制賬戶   ^lQ-w|7(  
copyright 版權   n1cAI|ZE  
corporation 公司   *y0`P0V|8  
cost 成本    Z-vzq;  
cost accounting 成本會計   -)$)<k  
cost of labour 勞工成本   $*@mxwMQ}  
cost of production 生產成本   IH:Hfv  
cost of manufacture 製造成本   zJx<]=]  
cost of sales 銷貨成本   :V_$?
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cost price 成本價格   Ar) :D#D  
credit 貸方   >2v_fw  
credit note 收款通知單   cAiIbh>c  
creditor 債權人   1-qQp.Wj  
crossed check 橫線支票   5Y,e}+I>  
current account 往來活期賬戶   z5i!GJB  
current asset 流動資產   MWB uMF  
current liability 流動負債   ~XZ1,2jA/  
current profit and loss 本期損益   ~ R*6w($  
debit 借方   \?
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debt 債務   IC{>q3  
debtor 債務人   %ZQl.''ISa  
deed 契據   i"-#1vy=  
deferred assets 遞延資產   f|q6<n_nM  
deferred liabilities 遞延負債   cJhf{{_oR  
delivery 交貨   eEU:  
delivery expense 送貨費   |]I?^:I
 
delivery order 出貨單   *v8 ]99N  
demand draft 即期匯票   "?N`9J|j)~  
demand note 即期票據   S>*T&K  
demurrage charge 延期費   ;nC+Kz:  
deposit 存款   "`3H0il;<  
deposit slip 存款單   2'x_zMV  
depreciation 折舊   yk#:.5H  
direct cost 直接成本   @RnGK 5  
direct labour 直接人工   3Ys|M%N  
director 董事   6}|vfw  
discount 折扣   _QErQ ^`  
discount on purchase 進貨折扣   o+tY[UX  
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