[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。   Vwqfn4sx?i  
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acceptance 承兌   I{PN6bn{>  
account 賬戶   .-ABo]hf  
accountant 會計員   M Sj0D2H  
accounting 會計   PS22$_}  
accounting system 會計制度   :qp"Ao{M  
accounts payable 應付賬款   #50)DwD  
accounts receivable 應收賬款   }sU\6~

  
accumulated profits 累積利益   D+3Y.r9  
adjusting entry ?#123;整記錄   z>:7}=H0  
adjustment ?#123;整   ~-GDheA  
administration expense 管理費用   l}2WW1b(  
advances 預付   #c>MUC(?s:  
advertising expense 廣告費   }BrE|'.j'  
agency 代理   k#(cZ  
agent 代理人   YM|S<  
agreement 契約   &3f.78a  
allotments 分配數   ^!qmlx*  
allowance 津貼   ]t3"0  
amalgamation 合併   dE]"^O#Mc  
amortization 攤銷   >i%w'uU  
amortized cost 應攤成本   `RcNqPY#S  
annuities 年金   %}!}2s.A  
applied cost 已分配成本   $rEd5W&d!  
applied expense 已分配費用   1znV>PO!  
applied manufacturing expense 己分配製造費用   A%1=6  
apportioned charge 攤派費用   SEIu4 l$E  
appreciation 漲價   vWH>k+9&X  
article of association 公司章程   Cpcd`y=IN  
assessment 課稅   ;NeP&)Td  
assets 資產   7nz
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attorney fee 律師費   BfT,  
audit 審計   |q2lTbJ  
auditor 審計員   cvA\C_  
average 平均數  
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average cost 平均成本   WtfOE@h  
bad debt 壞賬   }Xi#x*- D  
balance 餘額   C
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balance sheet 資產負債表   Ib8i#DV  
bank account 銀行賬戶   1qe^rz|  
bank balance 銀行結存   F^z8+W  
bank charge 銀行手續費   8M9\<k6  
bank deposit 銀行存款   IJY5wP1
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bank discount 銀行貼現   t1{}-JlA  
bank draft 銀行匯票   Te}yQ=+  
bank loan 銀行借款   _vV&4>  
bank overdraft 銀行透支   BpG'e-2  
bankers acceptance 銀行承兌   OX/.v?
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bankruptcy 破產   oB R(7U~0  
bearer 持票人   d$rUxqB.  
beneficiary 受益人   Bq]O &>\hX  
bequest 遺產   l6c%_<P|  
bill 票據   }@%ahRGx%9  
bill of exchange 匯票   F^t?*   
bill of lading 提單   q)ql]i H  
bills discounted 貼現票據   $3.vVnc  
bills payable 應付票據   5MY}(w  
bills receivable 應收票據   qd~98FS  
board of directors 董事會   Df~p'N-$  
bonds 債券   1`]IU_)1B  
bonus 紅利   pptM&Y  
book value 賬面價值   Au} ;z6k  
bookkeeper 簿記員   *X l<aNNx  
bookkeeping 簿記   a@y5JxFAy  
branch office general ledger 支店往來賬戶   9m!!b{  
broker 經紀人    *;e@t4  
brought down 接前   nQ17E{^pR  
brought forward 接上頁   iEVA[ xy=D  
budget 預算   S?7V "LF  
by-product 副產品  
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by-product sales 副產品銷售   M :Y*Tb6w  
capital 股本   +1Rrkok  
capital income 資本收益   $l,Zd6<1q  
capital outlay 資本支出   Ogke*qM  
capital stock 股本   E<CxKY9  
capital stock certificate 股票   L\m!8o4  
carried down 移後   :~3{oZGX&  
carried forward 移下頁   +lgF/y6  
cash 現金   kq%gY  
cash account 現金賬戶   ,0uo&/Y4L  
cash in bank 存銀行現金   CLY6 YB' R  
cash on delivery 交貨收款   25a#eDbqi  
cash on hand 庫存現金   Q A)9  
cash payment 現金支付   (#B^Hyz!  
cash purchase 現購   *V6QBe  
cash sale 現沽   B >u,)  
cashier 出?#123;員   3P#+) F~  
cashiers check 本票   0L0Jc,(F+  
certificate of deposit 存款單折  
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certificate of indebtedness 借據   =Etwa  
certified check 保付支票   |3,yq^2  
certified public accountant 會計師   nl'J.dJe  
charges 費用   }kCn@  
charge for remittances 匯水手續費   S -
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charter 營業執照   <F)w=_%&  
chartered accountant 會計師   i6F:C &.  
chattles 動產   &cu] vw  
check 支票   7^I$%o1g  
che stub 支票存根   P 0Efh?oZ  
closed account 己結清賬戶   x'2 ,s E  
closing 結算   YO(:32S  
closing entries 結賬紀錄   u*26>.  
closing stock 期末存貨   Ep<!zO|  
closing the book 結賬   <+\k&W&Y|y  
columnar journal 多欄日記賬   pymx\Hd,  
combination 聯合   2~M;L&9-  
commission 佣金   DhWWN>I  
commodity 商品   *f`s%&Y]s  
common stock 普通股   *9dV/TT~f[  
company 公司   cB
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compensation 賠償   q8?
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compound interest 複利   $v:gBlj%"  
consignee 承銷人   Mr=}B6`  
consignment 寄銷   Ehb?CnV#J  
consignor 寄銷人   9V=<| 2  
consolidated balance sheet 合併資產負債表   BH&/2tO%  
consolidated profit and loss account 合併損益表   Gg}5$||^C  
consolidation 合併   NWJcFj_  
construction cost 營建成本   JlC<MQ?  
construction revenue 營建收入   [xtK"E#  
contract 合同   l5=u3r9WYC  
control account 統制賬戶   MUbhEau?  
copyright 版權   V<i<0E  
corporation 公司   "u(S2'DW'(  
cost 成本   ^e?$ ]JiA!  
cost accounting 成本會計   e
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cost of labour 勞工成本   #D`S  
cost of production 生產成本   r7Nu>[r5  
cost of manufacture 製造成本   "JzfL(yt  
cost of sales 銷貨成本   v#<\:|XAg  
cost price 成本價格   @A [)hk&(R  
credit 貸方   w~<FG4@LU  
credit note 收款通知單   g|ql 5jW  
creditor 債權人   b A)b`1lI  
crossed check 橫線支票   a3O nW\N  
current account 往來活期賬戶   6Cl+KcJH  
current asset 流動資產   ljup#:n  
current liability 流動負債   UvPp~N7,  
current profit and loss 本期損益   fd?bU|I_2  
debit 借方   AA))KBXq  
debt 債務   a?zR
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debtor 債務人   iD%qy/I/  
deed 契據   99F> n[5  
deferred assets 遞延資產   o-SRSu  
deferred liabilities 遞延負債   *-9# /Cp  
delivery 交貨   IIq"e~"Vs  
delivery expense 送貨費   WYSck&9  
delivery order 出貨單   J#6LSD@(O  
demand draft 即期匯票   RI(=HzB  
demand note 即期票據   "0|BoG  
demurrage charge 延期費   %S{o5txo  
deposit 存款   HR[Q ?rg  
deposit slip 存款單   o*%3[HmV  
depreciation 折舊   TT|-aS0l(u  
direct cost 直接成本   =MMCf0  
direct labour 直接人工    j
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director 董事   H \r`
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discount 折扣   +->\79<#V(  
discount on purchase 進貨折扣   >4Iv[ D1  
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