[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。   Qm4o7x{q  
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acceptance 承兌   ]QVNn?PA8  
account 賬戶   3djC;*,9,  
accountant 會計員   A\fb<  
accounting 會計   bq>_qpr  
accounting system 會計制度   W,XTF  
accounts payable 應付賬款   Fv74bC%  
accounts receivable 應收賬款   |~!U4D\  
accumulated profits 累積利益   q1?&Ev^  
adjusting entry ?#123;整記錄   8NBT|N~N  
adjustment ?#123;整   EV pi^>M  
administration expense 管理費用   _P?s'HH  
advances 預付   MUnEuhXTr  
advertising expense 廣告費   <-'$~G j  
agency 代理   1rKy@9  
agent 代理人   lVOu)q@l7g  
agreement 契約   3ZEB  
allotments 分配數   +{ <#(}  
allowance 津貼   Dre2
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amalgamation 合併   ",6M)3{|c  
amortization 攤銷   -m *Sq  
amortized cost 應攤成本   : cB=SYcC%  
annuities 年金   zk-.u}RBFG  
applied cost 已分配成本   yAL[[  
applied expense 已分配費用   WHXj8*]6  
applied manufacturing expense 己分配製造費用   s\!>"J bAQ  
apportioned charge 攤派費用   gzoEUp=s  
appreciation 漲價   `F<jLU^3  
article of association 公司章程   hj'(*ND7z  
assessment 課稅   MZ+^-@X  
assets 資產   }>)[<;M>%  
attorney fee 律師費   J'$>Gk]  
audit 審計   X
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auditor 審計員   YIw1   
average 平均數   I:K"'R^  
average cost 平均成本   W Suw
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bad debt 壞賬   ;rc`OZyE  
balance 餘額   MxT-1&XL  
balance sheet 資產負債表   FEV Ep  
bank account 銀行賬戶   ,eTU/Q>{,&  
bank balance 銀行結存   yw];P
o,  
bank charge 銀行手續費   jv&*uYm  
bank deposit 銀行存款   Fu!RhsW5j  
bank discount 銀行貼現   6DH~dL_",%  
bank draft 銀行匯票   Z&;uh_EC  
bank loan 銀行借款   ^R:cd8+?%  
bank overdraft 銀行透支   phM>.y_  
bankers acceptance 銀行承兌   g$b<1:8  
bankruptcy 破產   ZYC<Wb)I  
bearer 持票人   RzWXKBI\E]  
beneficiary 受益人   J0@X<Lt U  
bequest 遺產   ~ 4kc/a  
bill 票據   #O+),,WS  
bill of exchange 匯票   EK4d_L]I  
bill of lading 提單   %
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bills discounted 貼現票據   4^M  
bills payable 應付票據   ZIQ [bE7  
bills receivable 應收票據   D8$G`~hD  
board of directors 董事會   6oGYnu;UZ  
bonds 債券   .ev?"!Vpp9  
bonus 紅利   ZpnxecJUJ  
book value 賬面價值   Y'8?.a
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bookkeeper 簿記員    5~>z h  
bookkeeping 簿記   p,eTY[k?  
branch office general ledger 支店往來賬戶   RJd(~1  
broker 經紀人   "'t0h{Wr8  
brought down 接前   u fw]=h)  
brought forward 接上頁   1,% R;7J=g  
budget 預算   !O<)\)|g  
by-product 副產品   S[J}UpV  
by-product sales 副產品銷售   JsODzw  
capital 股本   i%0ur }p  
capital income 資本收益   ;IZwTXu!S  
capital outlay 資本支出   [D\k^h  
capital stock 股本   ?`PvL!'  
capital stock certificate 股票   uC(V  
carried down 移後   C$XU%5qi  
carried forward 移下頁   OG>}M$Ora  
cash 現金   zd >t-?g  
cash account 現金賬戶   4bYK}o S  
cash in bank 存銀行現金   2QyV%wz  
cash on delivery 交貨收款   ` 2V19
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cash on hand 庫存現金   *^VRGfpb
 
cash payment 現金支付   \D*KGd]M0  
cash purchase 現購   
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cash sale 現沽   )QU  
cashier 出?#123;員   `T5W}p[6  
cashiers check 本票   ]QlwR'&j/n  
certificate of deposit 存款單折   woGAf)vV#  
certificate of indebtedness 借據   lww!-(<ww  
certified check 保付支票   CDK5  
certified public accountant 會計師   !ug8SAOaz/  
charges 費用   e?
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charge for remittances 匯水手續費   m8d!< h  
charter 營業執照   B#Vz#y  
chartered accountant 會計師   KUlp"{a`,K  
chattles 動產   G}b]w~ML~  
check 支票   LnH?dy  
che stub 支票存根   RAgg: 3^  
closed account 己結清賬戶   _x(o*v[Pt  
closing 結算   UCB/=k^m  
closing entries 結賬紀錄   L.*M&Ry  
closing stock 期末存貨   b*c*r dTx  
closing the book 結賬   >4TaP*_  
columnar journal 多欄日記賬   -g*4(w  
combination 聯合   ~j}cyHg  
commission 佣金   Y5- F@(  
commodity 商品   vqDu(6!2  
common stock 普通股   v$?+MNks  
company 公司   jCOIuw  
compensation 賠償   < $lCkSx<Q  
compound interest 複利   rWa2pO  
consignee 承銷人   MyJ %`@+1  
consignment 寄銷   N8F~8lTi  
consignor 寄銷人   1ySk;;3  
consolidated balance sheet 合併資產負債表   `yrB->|vG  
consolidated profit and loss account 合併損益表   qr"3y  
consolidation 合併   D#cyOrzy  
construction cost 營建成本   /Kql>$I  
construction revenue 營建收入   vW
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contract 合同   S&Zm0Ku  
control account 統制賬戶   fI?>+I5  
copyright 版權   H<i]V9r  
corporation 公司   M?Y;a5{  
cost 成本   #Z?A2r!1  
cost accounting 成本會計   %*A0#F  
cost of labour 勞工成本   bnf'4PAt  
cost of production 生產成本   pjKWtY@=X  
cost of manufacture 製造成本   f-vCm 5f  
cost of sales 銷貨成本   naG=Pq<  
cost price 成本價格   \A 2r]  
credit 貸方   kCWV r  
credit note 收款通知單   p& y<I6a,  
creditor 債權人   LG{,c.Qj*  
crossed check 橫線支票   tqE6>"jD  
current account 往來活期賬戶   -$,TMqM  
current asset 流動資產   +"\sc;6m.  
current liability 流動負債   ?~BC#B\>o  
current profit and loss 本期損益   ry`Ho8N  
debit 借方   dk[!V1x4\  
debt 債務   }
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debtor 債務人   LO9=xGj.  
deed 契據   V#2+"(7h  
deferred assets 遞延資產   >)f i^  
deferred liabilities 遞延負債   ##,a0s^  
delivery 交貨   XKj|f`  
delivery expense 送貨費   }aa'\8  
delivery order 出貨單   !![DJ   
demand draft 即期匯票   \=VtHu92=  
demand note 即期票據   c69C  
demurrage charge 延期費   "jeb%k   
deposit 存款   ug
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deposit slip 存款單   &FMc?wq  
depreciation 折舊   dI.WK@W'o  
direct cost 直接成本   132{#tG]  
direct labour 直接人工   jFQQ`O V  
director 董事   @>
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discount 折扣   9vuyv*-}e  
discount on purchase 進貨折扣   [A+ >^ {  
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