[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。   LJj=]_  
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acceptance 承兌   TOrMXcn!/  
account 賬戶   _F^$aZt?e  
accountant 會計員     Y<aO  
accounting 會計   qF'~F`6  
accounting system 會計制度   O2% `2h  
accounts payable 應付賬款   *%I[ ke *  
accounts receivable 應收賬款   1|]xo3j"'  
accumulated profits 累積利益   Nq_A8Ph9  
adjusting entry ?#123;整記錄   $ o" L;j  
adjustment ?#123;整   c_Tzyh7l4  
administration expense 管理費用   O)1E$#~  
advances 預付   j %H`0  
advertising expense 廣告費   guE2THnz3D  
agency 代理   HitAc8  
agent 代理人   iE =P'"I  
agreement 契約   XGhw
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allotments 分配數   26 ?23J ;  
allowance 津貼   nEyIt&>9  
amalgamation 合併   M%|f+u&  
amortization 攤銷   K#wK1
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amortized cost 應攤成本   >D~w}z/fk  
annuities 年金   !LiQ 1`V{  
applied cost 已分配成本   C.(
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applied expense 已分配費用   k2.G%]j  
applied manufacturing expense 己分配製造費用   wFb@1ae\  
apportioned charge 攤派費用   fnWsm4  
appreciation 漲價   +6oG@  
article of association 公司章程   P5Dk63z]  
assessment 課稅   l2s{~IC  
assets 資產   Fg4@On[,i  
attorney fee 律師費   F"[3c6yF  
audit 審計   x9~[HuJ  
auditor 審計員   {+Sq<J_`M  
average 平均數   [;FofuZ  
average cost 平均成本   <s
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bad debt 壞賬   %Hwbw],kl8  
balance 餘額   Cg
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balance sheet 資產負債表   ~&KX-AC@  
bank account 銀行賬戶   `.8UKSH+  
bank balance 銀行結存   HCazwX  
bank charge 銀行手續費   A9;0y jae  
bank deposit 銀行存款   :u-.T.zZl  
bank discount 銀行貼現   B2(,~^39  
bank draft 銀行匯票   1`QsW&9=b  
bank loan 銀行借款   yl/a:Q  
bank overdraft 銀行透支   "{ FoA3g|  
bankers acceptance 銀行承兌   :XYy7xz<  
bankruptcy 破產   dyO E6Ex  
bearer 持票人   GS4_j
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beneficiary 受益人   K:_($
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bequest 遺產   W&KM/9d  
bill 票據   >A=\8`T^  
bill of exchange 匯票   UJn/s;$.e  
bill of lading 提單   ESv:1o`?n  
bills discounted 貼現票據   AerFgQi
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bills payable 應付票據   v)+@XU2wZ  
bills receivable 應收票據   H(&Z:{L  
board of directors 董事會   KuXkI;63J>  
bonds 債券   [q3+$W \r  
bonus 紅利   8&."uEOOU  
book value 賬面價值   + Kk@Q  
bookkeeper 簿記員   2yxi= XWZ  
bookkeeping 簿記   !.-.#<<_a  
branch office general ledger 支店往來賬戶   7kd
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broker 經紀人   <[<24
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brought down 接前   l;0y -m1  
brought forward 接上頁   ~K`1  
budget 預算  
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by-product 副產品   n|C|&  
by-product sales 副產品銷售   'Sa!5h  
capital 股本   TY6 rwU  
capital income 資本收益   eM }W6vIn  
capital outlay 資本支出   TGpSulg7  
capital stock 股本   D:m#d.m  
capital stock certificate 股票   FUqt)YHi  
carried down 移後   g`3H(PVg  
carried forward 移下頁   t7^D-l  
cash 現金   61|B]ei/  
cash account 現金賬戶   C0(s
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cash in bank 存銀行現金   JO}?.4B  
cash on delivery 交貨收款   kFLT!k  
cash on hand 庫存現金   L[]BzsIv  
cash payment 現金支付   |^iA6)Q  
cash purchase 現購   :\bfGSD/gd  
cash sale 現沽   R@n5AN(  
cashier 出?#123;員   WK4@:k m6)  
cashiers check 本票   8K^f:)Qw  
certificate of deposit 存款單折   Ay%:@j(E  
certificate of indebtedness 借據   j)";:v  
certified check 保付支票   WsB3SFN G  
certified public accountant 會計師   ?0z)EPQ|  
charges 費用   1R^4C8*B  
charge for remittances 匯水手續費   nq@5j0fK
 
charter 營業執照   
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chartered accountant 會計師   RJPcn)@l  
chattles 動產   4By]vd<;=  
check 支票   Kj!Y K~~  
che stub 支票存根   >BJ}U_ck  
closed account 己結清賬戶   a(|x w  
closing 結算   )eq}MaW+j  
closing entries 結賬紀錄   jsZY{s=  
closing stock 期末存貨   \ 3G*j`  
closing the book 結賬   U`1l8'W}:#  
columnar journal 多欄日記賬   \JU{xQMB  
combination 聯合   lsFfb'>  
commission 佣金   O<`,,^4w/  
commodity 商品   N7pt:G2~%  
common stock 普通股   d$[8w/5Of  
company 公司   ^aptLJF  
compensation 賠償   5~[N/Gl  
compound interest 複利   [Xh\mDU.  
consignee 承銷人   9P0y v3  
consignment 寄銷   ^#w{/C/n  
consignor 寄銷人   G/(*foT8SE  
consolidated balance sheet 合併資產負債表   4#h?Wga  
consolidated profit and loss account 合併損益表   3agNBF2  
consolidation 合併  
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construction cost 營建成本   S+pP!YX  
construction revenue 營建收入   <I 1y  
contract 合同   w+Vk3c5uI)  
control account 統制賬戶   "Z~`e]>  
copyright 版權   ,R}Z=w#  
corporation 公司   |[ocyUsxX  
cost 成本   L$}g3{  
cost accounting 成本會計   $m8leuo)  
cost of labour 勞工成本   cAibB&`~  
cost of production 生產成本   Cya5*U0=  
cost of manufacture 製造成本   >2Ca5C  
cost of sales 銷貨成本   A8!Ed$@  
cost price 成本價格   5qiI.)  
credit 貸方   Q"'V9m7 i  
credit note 收款通知單    XNlhu^jh  
creditor 債權人   CO'a
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crossed check 橫線支票   HtUG#sc&`{  
current account 往來活期賬戶   NQR^%<hU  
current asset 流動資產   u}m.}Mws  
current liability 流動負債   6Hn)pD# U  
current profit and loss 本期損益   Y-]YDXrPQ  
debit 借方   sX5sL  
debt 債務   Yw[{beo  
debtor 債務人   pUhc3L  
deed 契據   97S? ;T  
deferred assets 遞延資產   uP Rl[tS0  
deferred liabilities 遞延負債   LfllO  
delivery 交貨   M8zE3;5  
delivery expense 送貨費   <tW:LU(!  
delivery order 出貨單   v~`*(Hh  
demand draft 即期匯票   Rn;VP:HM  
demand note 即期票據   RpAiU  
demurrage charge 延期費   kXEtuO5FUM  
deposit 存款   #B}Qt5w  
deposit slip 存款單   1 ys(v  
depreciation 折舊   h"8QeX:((  
direct cost 直接成本   )7w@E$l"  
direct labour 直接人工   hb<k]-'!  
director 董事   ig$jKou F  
discount 折扣   JaFUcpZk$  
discount on purchase 進貨折扣   KK$ a;/  
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