[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。   7BL)FJ]UR]  
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acceptance 承兌   a+cDH  
account 賬戶   zj(V\y&H  
accountant 會計員   Rk[a|T&  
accounting 會計   Uqb]&2  
accounting system 會計制度   ~\8(+qIv%f  
accounts payable 應付賬款   0#DE
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accounts receivable 應收賬款   7RWgc]@?>  
accumulated profits 累積利益   JSi0-S[Y{  
adjusting entry ?#123;整記錄   7F6B  
adjustment ?#123;整   vzFpXdt  
administration expense 管理費用   /s~S\dG  
advances 預付   8Y.9%@  
advertising expense 廣告費   i#hFpZ6u  
agency 代理   k@un}}0r  
agent 代理人   92t.@!m`  
agreement 契約   B~7!v${  
allotments 分配數   ~bCA8
  
allowance 津貼   Eh ";irE  
amalgamation 合併   '5
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amortization 攤銷   Z.u1Dz  
amortized cost 應攤成本   b0YEIV<$  
annuities 年金   M:{Aq&.  
applied cost 已分配成本   ];4!0\M
 
applied expense 已分配費用   Y*PfU+y~  
applied manufacturing expense 己分配製造費用   QxdC[t$Lp  
apportioned charge 攤派費用   (y
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appreciation 漲價   >Rd~-w)!|  
article of association 公司章程   Hcwfe=K&/  
assessment 課稅   RG""/x;  
assets 資產   1kKfFpN  
attorney fee 律師費   |5tZ*$nGa  
audit 審計   fO&`A:JY  
auditor 審計員   Pv/v=s>X  
average 平均數   j7gw?,  
average cost 平均成本   l"%80"zO  
bad debt 壞賬   p/?o^_s  
balance 餘額   @anjjC5a~  
balance sheet 資產負債表   gW GDm~+  
bank account 銀行賬戶   `vgaX,F*  
bank balance 銀行結存   UJSIbb5  
bank charge 銀行手續費   -]HZ?@  
bank deposit 銀行存款   #$-E5R;x  
bank discount 銀行貼現   T"W<l4i-  
bank draft 銀行匯票   j}eb _K+I  
bank loan 銀行借款   ;//9,x9;t  
bank overdraft 銀行透支   )/%5f{+}  
bankers acceptance 銀行承兌   NeG`D'  
bankruptcy 破產   jh)@3c  
bearer 持票人   LCH\;07V#  
beneficiary 受益人   robg1  
bequest 遺產   NBY|U{.g  
bill 票據   ur\6~'l4  
bill of exchange 匯票   JRo/ HY+  
bill of lading 提單   3@Mh* \;\b  
bills discounted 貼現票據   ]*\MIz{56'  
bills payable 應付票據   c\1
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bills receivable 應收票據   5M~{MdF|.  
board of directors 董事會   _(F-(X|  
bonds 債券   q\?s<l63  
bonus 紅利   ?gl&q+mv  
book value 賬面價值   o5tCbsHj-  
bookkeeper 簿記員   eKvr1m- -  
bookkeeping 簿記   oNAnJ+_  
branch office general ledger 支店往來賬戶   5'I+%66?h$  
broker 經紀人   q[a\a7U z  
brought down 接前   r |C.K  
brought forward 接上頁   vTO9XHc E  
budget 預算   p8~lGuH  
by-product 副產品   1N8] ~j  
by-product sales 副產品銷售   *x|%Nua"  
capital 股本   B2ln8NF#Q  
capital income 資本收益   $u!(F]^  
capital outlay 資本支出   BB/wL_=:  
capital stock 股本   nc k/Dw  
capital stock certificate 股票   Ak9{P`  
carried down 移後   hpF_@n  
carried forward 移下頁   v'@gU
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cash 現金   qjP~F  
cash account 現金賬戶   'K?h6?#  
cash in bank 存銀行現金   Uz^N6q  
cash on delivery 交貨收款   AygdAg'\  
cash on hand 庫存現金   t<p#u=jOa  
cash payment 現金支付   vPNbV  
cash purchase 現購   p|-MwC eH  
cash sale 現沽   Yub}AuU`v  
cashier 出?#123;員   Y,)(Q  
cashiers check 本票   )t| :_Z  
certificate of deposit 存款單折   <eG|`  
certificate of indebtedness 借據   gT+g@\u[
  
certified check 保付支票   E(r_mF7:  
certified public accountant 會計師   ;{sZDjev>  
charges 費用   NZB*;U~t  
charge for remittances 匯水手續費   73cb1kfPd  
charter 營業執照   3U@jw,K!{A  
chartered accountant 會計師   5E'/8xpbB  
chattles 動產   ^Spu/55_  
check 支票   pux IJ  
che stub 支票存根   ~v;I>ij  
closed account 己結清賬戶   f1 x&Fk  
closing 結算   T7,]^ 1  
closing entries 結賬紀錄   UA6id|G  
closing stock 期末存貨   oe|#!SM(  
closing the book 結賬   t{]Ew4Y4%O  
columnar journal 多欄日記賬   jq,M1  
combination 聯合   !cyrt<  
commission 佣金   hu}$\  
commodity 商品   3x+lf4"  
common stock 普通股   ,<Q  
company 公司   r N$0qo  
compensation 賠償   MYS`@%ZV#k  
compound interest 複利   j&d5tgLB  
consignee 承銷人   H0afu)$,  
consignment 寄銷   X,k^p[Rcu  
consignor 寄銷人   Ss>pNH@c  
consolidated balance sheet 合併資產負債表   8_('[89m  
consolidated profit and loss account 合併損益表   @|b-X? `  
consolidation 合併   
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construction cost 營建成本   {cXr!N^K  
construction revenue 營建收入   VHD+NY/  
contract 合同   'Lrn<  
control account 統制賬戶   <1
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copyright 版權   BiYxI{VFD  
corporation 公司   x6UXd~ L e  
cost 成本   Nm
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cost accounting 成本會計   E!9WZY  
cost of labour 勞工成本   Z yGoOk  
cost of production 生產成本   ^9
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cost of manufacture 製造成本   "v1{  
cost of sales 銷貨成本   F
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cost price 成本價格   iW` tr  
credit 貸方   kUd]8Ff!  
credit note 收款通知單   uHgq"e  
creditor 債權人   f% pT-#  
crossed check 橫線支票   |R}=HsYey  
current account 往來活期賬戶   U,=f};  
current asset 流動資產   }>@\I^Xm,  
current liability 流動負債   p) 8S]p]  
current profit and loss 本期損益   S^rf^%  
debit 借方   8o~ NJ 6  
debt 債務   V`I4"}M1  
debtor 債務人   O4R\]B#Xu  
deed 契據   F)^0R%{C  
deferred assets 遞延資產   P.]h` 4  
deferred liabilities 遞延負債   A=N$5ZJ  
delivery 交貨   .?:*0
 
delivery expense 送貨費   b>uD-CSA  
delivery order 出貨單   XY"b90  
demand draft 即期匯票   b@Oq}^a&o  
demand note 即期票據   S1 QMS  
demurrage charge 延期費   =)Xj[NNRT
 
deposit 存款   F/oqYk9`  
deposit slip 存款單   :?Ns>#6t  
depreciation 折舊   ?o" Vkc:  
direct cost 直接成本   up5f]:!  
direct labour 直接人工   [dJ!JT/X{  
director 董事   981-[ga`Y  
discount 折扣   xp^RAVXq`  
discount on purchase 進貨折扣   7gC?<;\0  
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