[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。   =zQN[  
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acceptance 承兌   .r*2|  
account 賬戶   jKt7M>P  
accountant 會計員   N('&jHF  
accounting 會計   >EY3/Go>  
accounting system 會計制度   II6CHjW`;  
accounts payable 應付賬款   ! K|5bK  
accounts receivable 應收賬款   Sa2>`
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accumulated profits 累積利益   )"Ztlhs`#  
adjusting entry ?#123;整記錄   I`NjqyTW  
adjustment ?#123;整   8WnwQ%;m?  
administration expense 管理費用   O / [cpRe
 
advances 預付   j?'GZ d"B  
advertising expense 廣告費   `OSN\"\ad  
agency 代理   $Xq!L  
agent 代理人   #%DE;  
agreement 契約   t.mVO]dsj  
allotments 分配數   / m=HG^!  
allowance 津貼   x7O-Y~[2  
amalgamation 合併   21"1NJzP  
amortization 攤銷   XI^QF;,  
amortized cost 應攤成本   dAuJXGo  
annuities 年金   O({2ivX  
applied cost 已分配成本   Jv^h\~*jH  
applied expense 已分配費用   Bz,?{o6s)Q  
applied manufacturing expense 己分配製造費用   }_ 9Cxji  
apportioned charge 攤派費用   .9wk@C(Eh_  
appreciation 漲價   J{Q|mD=  
article of association 公司章程   #\ =FO>  
assessment 課稅   ^ 0Mt*e{q  
assets 資產   &Xf}8^T<V  
attorney fee 律師費   \-g)T}g,I  
audit 審計   ov, hI>0!D  
auditor 審計員   q<M2,YrbAI  
average 平均數   wpN=,&!  
average cost 平均成本   >7 ="8  
bad debt 壞賬   Rb'|EiNPw  
balance 餘額   PUUwv_  
balance sheet 資產負債表   7'Mm205\  
bank account 銀行賬戶   ?`?)QE8  
bank balance 銀行結存   4%4 }5UYN  
bank charge 銀行手續費   \.-bZ$  
bank deposit 銀行存款   #{;k{~;PF  
bank discount 銀行貼現   7<*yS310
 
bank draft 銀行匯票   [@ .!~E)P  
bank loan 銀行借款   ~A\G
T$  
bank overdraft 銀行透支   fb~ytl<  
bankers acceptance 銀行承兌   J\b^)  
bankruptcy 破產   A6thXs2  
bearer 持票人   .6Pw|xu`Pw  
beneficiary 受益人   U>Slc08N  
bequest 遺產   F1yqxWHeo  
bill 票據   qv!2MUw\j  
bill of exchange 匯票   #"G]ke1l$  
bill of lading 提單   Bx< <~[Ws}  
bills discounted 貼現票據   .:F%_dS D  
bills payable 應付票據   X9V*UXTc  
bills receivable 應收票據   $|@ (  
board of directors 董事會   ZpQ)IHA.  
bonds 債券   2fL;-\!y(  
bonus 紅利   dl.p\t(1  
book value 賬面價值   , K~}\CR  
bookkeeper 簿記員   5j?3a1l0  
bookkeeping 簿記   _z|65H  
branch office general ledger 支店往來賬戶   =c\>(2D  
broker 經紀人   =%TWX[w  
brought down 接前   .[I
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brought forward 接上頁   !2f[}.6+  
budget 預算   &O
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by-product 副產品   xqu }cz  
by-product sales 副產品銷售   b0Ps5G\ u  
capital 股本   ,? ^ p(w  
capital income 資本收益   uxr #QA  
capital outlay 資本支出   s;ls qQk  
capital stock 股本   H&-zZc4\  
capital stock certificate 股票   sBT2j~jhJ  
carried down 移後   rX2.i7i,  
carried forward 移下頁   {8W'%\!=  
cash 現金   n-tgX?1'  
cash account 現金賬戶   I 
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cash in bank 存銀行現金   I&x= ;   
cash on delivery 交貨收款   !Dn,^  
cash on hand 庫存現金   W{ q U  
cash payment 現金支付   ;,%fE2c  
cash purchase 現購   ek*rp`y]  
cash sale 現沽   Swig;`  
cashier 出?#123;員   2K/4Rf0;  
cashiers check 本票   .YAT:;L  
certificate of deposit 存款單折    iu=7O  
certificate of indebtedness 借據   .SU8)T  
certified check 保付支票   8V`WO6*  
certified public accountant 會計師   2*laAB
 
charges 費用   qN9(S:_Px  
charge for remittances 匯水手續費   l
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charter 營業執照   f<d`B]$(  
chartered accountant 會計師   8Fz#A.%P
 
chattles 動產   .ypL=~Rp  
check 支票   "o-z y'I  
che stub 支票存根   ?]_$Dcmx  
closed account 己結清賬戶   B9jC?I |`  
closing 結算   *&^Pj%DX  
closing entries 結賬紀錄   t%/&c::(6  
closing stock 期末存貨   l<58A7   
closing the book 結賬   spH7 /5}  
columnar journal 多欄日記賬   IL#"~D?
  
combination 聯合   m$>H u@Va  
commission 佣金   P~>OS5^  
commodity 商品   H)kwQRfu  
common stock 普通股   BLQ6A<  
company 公司   X9W@&zQ  
compensation 賠償   :+^lJ&{U  
compound interest 複利   Q4#m\KK;i9  
consignee 承銷人   c_$=-Khk  
consignment 寄銷   l*Gvf_UH  
consignor 寄銷人   8mvy\l EEH  
consolidated balance sheet 合併資產負債表   N2^=E1|_  
consolidated profit and loss account 合併損益表   UNu#(nP  
consolidation 合併   [Kg+^N%+  
construction cost 營建成本   4yy>jXD G  
construction revenue 營建收入   /$Nsd  
contract 合同   e5ZX
 
control account 統制賬戶   EIP/V  
copyright 版權   xX&+WR  
corporation 公司   _YhES-Ff  
cost 成本   we//|fA<  
cost accounting 成本會計   ^eY!U%.  
cost of labour 勞工成本   cKca;SNql1  
cost of production 生產成本   U`(ee*}o  
cost of manufacture 製造成本   i &nSh ]KK  
cost of sales 銷貨成本   QOGvC[*`<T  
cost price 成本價格   >C>.\  
credit 貸方   NZ:,ph  
credit note 收款通知單   =7=]{Cx[  
creditor 債權人   F]O`3e=!  
crossed check 橫線支票   K<3A1'_  
current account 往來活期賬戶   G5BfN U  
current asset 流動資產   :D5R
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current liability 流動負債   hR?{3d# x2  
current profit and loss 本期損益   #CTE-W"|HE  
debit 借方   `KoV_2|  
debt 債務   zj{pJOM06  
debtor 債務人   gh]cXuph  
deed 契據   hD 82tr  
deferred assets 遞延資產   e8a+2.!&\  
deferred liabilities 遞延負債   IVY]EkEG~  
delivery 交貨   g wRZ%.Cn  
delivery expense 送貨費   pI\]6U  
delivery order 出貨單   A:%`wX}  
demand draft 即期匯票   03X1d-  
demand note 即期票據   tCH!m
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demurrage charge 延期費   4 SxX3Fw  
deposit 存款   -=Q*Ml#I  
deposit slip 存款單   m.rmM`  
depreciation 折舊   `Y$4 H,8L  
direct cost 直接成本   GR_-9}jQP  
direct labour 直接人工   .W%)*&WH\  
director 董事   eu-*?]&Di  
discount 折扣   P/eeC"  
discount on purchase 進貨折扣   j3V -LnA  
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