[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。   o6f^DG3*  
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acceptance 承兌   =L_L/"*rel  
account 賬戶   sO7$
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accountant 會計員   ~F7 +R   
accounting 會計   RFF&-M]  
accounting system 會計制度   v~-z["=}!  
accounts payable 應付賬款   K
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accounts receivable 應收賬款   ydp
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accumulated profits 累積利益   d;(&_;  
adjusting entry ?#123;整記錄   KQsS)ju  
adjustment ?#123;整   X h==F:  
administration expense 管理費用   fuJ6 fmT  
advances 預付   @l3L_;6a  
advertising expense 廣告費   q^}QwJw  
agency 代理   I}oxwc  
agent 代理人   PAF2=  
agreement 契約   |a@$K
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allotments 分配數   #"|Y"#@k  
allowance 津貼   (1e;7sNG@  
amalgamation 合併   SF*!Z2K  
amortization 攤銷   F5Ce:+h  
amortized cost 應攤成本   }>:v  
annuities 年金   2^ 'X  
applied cost 已分配成本   [uO
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applied expense 已分配費用   l'YpSO~l7  
applied manufacturing expense 己分配製造費用   #5HJW[9  
apportioned charge 攤派費用   >W2Z]V  
appreciation 漲價   x#yL&+'?Mj  
article of association 公司章程   yO Cv-zm  
assessment 課稅   \ B 0xL,o<  
assets 資產   ':yE5j  
attorney fee 律師費   n y6-_mA]  
audit 審計   2%g)0[1  
auditor 審計員   [sG=(~B
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average 平均數   @Tmqw(n{  
average cost 平均成本   \~ O6S`,  
bad debt 壞賬   6L@g]f|Y@  
balance 餘額  
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balance sheet 資產負債表   k)\Yl`4au  
bank account 銀行賬戶   GRz`fO  
bank balance 銀行結存   "El$Sat`  
bank charge 銀行手續費   jYKs| J)[  
bank deposit 銀行存款   8EZ"z d`n/  
bank discount 銀行貼現   Qz&I~7aoyV  
bank draft 銀行匯票   +:w9K!31-  
bank loan 銀行借款   2!/*I:  
bank overdraft 銀行透支   b\~rL,7(  
bankers acceptance 銀行承兌   =g'7 xA  
bankruptcy 破產   V/i&8UMw  
bearer 持票人   Q%4>okj,  
beneficiary 受益人   *%5#\ I  
bequest 遺產   Gad!}dz  
bill 票據   88Yp0T<1  
bill of exchange 匯票   ,c_[`q\  
bill of lading 提單   DV +DJcF  
bills discounted 貼現票據   @V)k*h3r+  
bills payable 應付票據   Nb\4Mv`  
bills receivable 應收票據   j<!rc>)2+L  
board of directors 董事會   H@2JL.(k  
bonds 債券   (A`/3Aq+  
bonus 紅利   04NI.Jv  
book value 賬面價值   ^.j
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bookkeeper 簿記員   l<)(iU  
bookkeeping 簿記   M5 ep\^  
branch office general ledger 支店往來賬戶   5T}$+R0&  
broker 經紀人   dix\hqZ
  
brought down 接前   zllY$V&<!  
brought forward 接上頁   AR'q2/cw  
budget 預算   I"*g-ji0  
by-product 副產品   cl{x5>.'#  
by-product sales 副產品銷售   OtJYr1:y_  
capital 股本   +#O?a`f  
capital income 資本收益   q{Hk27kt  
capital outlay 資本支出   =3lUr<Ze  
capital stock 股本   csT_!sII  
capital stock certificate 股票  
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carried down 移後   8m1@l$  
carried forward 移下頁   4%2QF F@  
cash 現金   qJB9z0a<Ov  
cash account 現金賬戶   q5:-?|jXJ  
cash in bank 存銀行現金   A- IpE  
cash on delivery 交貨收款   /Q5pAn-u  
cash on hand 庫存現金   ZN5\lon|Y  
cash payment 現金支付   ftF?T.dx  
cash purchase 現購   34U/"+|z  
cash sale 現沽   GEfX,9LF&  
cashier 出?#123;員   .z7
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cashiers check 本票   T=:&W 3  
certificate of deposit 存款單折   9a2Ga
 
certificate of indebtedness 借據   z.oDH<1
 
certified check 保付支票   -cNh5~p=  
certified public accountant 會計師   eSoOJ[&$  
charges 費用   bG67TWY)  
charge for remittances 匯水手續費   t*y4)I !gR  
charter 營業執照   hFuS>Hx  
chartered accountant 會計師   gE(QVbh(  
chattles 動產   &$jg *Kr  
check 支票   r|cl6s!P  
che stub 支票存根   o\h[K<^> )  
closed account 己結清賬戶    '(Uyju=  
closing 結算   u*{hXR-"  
closing entries 結賬紀錄   ukv _bw  
closing stock 期末存貨   3G8BYP  
closing the book 結賬   O[y.3>l[s  
columnar journal 多欄日記賬   &M=12>ah]  
combination 聯合   enlk)_btp  
commission 佣金   L7_Mg{  
commodity 商品   6G7B&"&  
common stock 普通股   rX%#Q\
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company 公司   8qp!S1Qnv  
compensation 賠償   C9x'yBDv  
compound interest 複利   Y}'C'PR  
consignee 承銷人   I
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consignment 寄銷   iyU@|^B"Wa  
consignor 寄銷人   1 gts=g.  
consolidated balance sheet 合併資產負債表   :Y(Yk5  
consolidated profit and loss account 合併損益表   nVw
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consolidation 合併   v<_}Br2I[  
construction cost 營建成本   Wra*lQb/B  
construction revenue 營建收入   lZV]Z3=p'0  
contract 合同   KM< +9`  
control account 統制賬戶   COc1np  
copyright 版權   s ,\w00-:  
corporation 公司   *ZyIbT  
cost 成本   G{}E~jDi?  
cost accounting 成本會計  
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cost of labour 勞工成本   [=u8$5/a  
cost of production 生產成本   j#Ly!%d p  
cost of manufacture 製造成本   < Upn~tH  
cost of sales 銷貨成本   =t<!W  
cost price 成本價格   )FT~gl%  
credit 貸方   468LVe?0  
credit note 收款通知單   'IFbD["r  
creditor 債權人   U# Y?'3:  
crossed check 橫線支票   WW0N"m'  
current account 往來活期賬戶   *58
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current asset 流動資產   a2vUZhkR  
current liability 流動負債   X&MO}  
current profit and loss 本期損益   5*[zIKdt2  
debit 借方   6#7f^uIK  
debt 債務   HGfYL')Z  
debtor 債務人   dP T)&  
deed 契據   !sEI|
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deferred assets 遞延資產   b.47KJzt  
deferred liabilities 遞延負債   &\. LhOm  
delivery 交貨   E,shTh%&~  
delivery expense 送貨費   - 4'yp  
delivery order 出貨單   44f8Hc1g  
demand draft 即期匯票   s) u{A  
demand note 即期票據   91E!4t
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demurrage charge 延期費   ;H_yNrwA  
deposit 存款   _D1bR7  
deposit slip 存款單   x%k4Lm  
depreciation 折舊   PkF B.  
direct cost 直接成本   '`T.K<  
direct labour 直接人工   VhT4c +Zs  
director 董事   -5>K pgXo\  
discount 折扣   50rCW)[#  
discount on purchase 進貨折扣   ?'P8H^K6u  
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