[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。   "z@qG]#5  
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acceptance 承兌   3<'SnP3mY  
account 賬戶   //V?rs  
accountant 會計員   CO4*"~']t  
accounting 會計   }v=q6C#Q>  
accounting system 會計制度   7CrWsQl u  
accounts payable 應付賬款   Q8z>0ci3o  
accounts receivable 應收賬款   NrS1y"#d9  
accumulated profits 累積利益   |}'}TYX0:  
adjusting entry ?#123;整記錄   s- g[B(  
adjustment ?#123;整   TtkB  
administration expense 管理費用   E*rDwTd  
advances 預付   I-fs*yzj;8  
advertising expense 廣告費   o*5|W9  
agency 代理   h'IBVI!P  
agent 代理人   s&8Q
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agreement 契約   *K-,<hJ#L  
allotments 分配數   Yx XDRb\kW  
allowance 津貼   mIl^  
amalgamation 合併   X#+A?>Z]}<  
amortization 攤銷   }{]{ `\  
amortized cost 應攤成本   Ao?H.=#y  
annuities 年金   1Voo($q.  
applied cost 已分配成本   ?A,gDk/#  
applied expense 已分配費用   d-xKm2sH  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   >UR-37g{p  
appreciation 漲價   o8Q(,P  
article of association 公司章程   KWN0$*4  
assessment 課稅   w7w$z_P  
assets 資產   eT:%i"C  
attorney fee 律師費   (w"z
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audit 審計   }JrM!'  
auditor 審計員   F!^ Y!Y@H  
average 平均數   a/`fJY6rR  
average cost 平均成本   ]!h%Jlu  
bad debt 壞賬   1T!_d&A1o  
balance 餘額   tEBf2|<  
balance sheet 資產負債表   YR~g&E#U^  
bank account 銀行賬戶   IxgnZX4N  
bank balance 銀行結存   Qzb8*;4?FF  
bank charge 銀行手續費    ,u
lTZV  
bank deposit 銀行存款   %oC]Rpdu  
bank discount 銀行貼現   >.J68x  
bank draft 銀行匯票   |MTgKEsn  
bank loan 銀行借款   h/eKVRGs"  
bank overdraft 銀行透支   9OXrz}8C  
bankers acceptance 銀行承兌   4lvo9R
 
bankruptcy 破產   ]#S.L'  
bearer 持票人   6q6&N'We  
beneficiary 受益人   !=q {1\#  
bequest 遺產   P{rJG '  
bill 票據   *"j _3vAx  
bill of exchange 匯票   9r\8  !R  
bill of lading 提單   ,|xG2G6  
bills discounted 貼現票據   K& 2p<\2  
bills payable 應付票據   &<.Z4GxS  
bills receivable 應收票據   @oYTJd(v{  
board of directors 董事會   *w> /vu  
bonds 債券   U{eC^yjt"o  
bonus 紅利   HmRwh  
book value 賬面價值   QF[9Zn  
bookkeeper 簿記員   -v>BeVF  
bookkeeping 簿記   fIWQ+E  
branch office general ledger 支店往來賬戶   ?aO%\<b  
broker 經紀人   x1mxM#ql  
brought down 接前   +zz9u?2C`  
brought forward 接上頁   dpE\eXoa,  
budget 預算   G?>~w[#mQR  
by-product 副產品   J6NQ5S\  
by-product sales 副產品銷售   mj5A*%"W  
capital 股本   XD%?'uUQ_  
capital income 資本收益   v`x~
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capital outlay 資本支出   YJeZ{Wws  
capital stock 股本   Pgye{{  
capital stock certificate 股票   ]WyV~Dzz<  
carried down 移後   ]DC]=F.  
carried forward 移下頁   :qgdn,Me  
cash 現金   +=u*!6S  
cash account 現金賬戶   Nk}Hvg*(  
cash in bank 存銀行現金   '>'h
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cash on delivery 交貨收款   :Q$3P+6a  
cash on hand 庫存現金   69yTGUG3  
cash payment 現金支付   (IJf2  
cash purchase 現購   |W*f
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cash sale 現沽   &~||
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cashier 出?#123;員   ?_n.B=H`8  
cashiers check 本票   ;hd> v&u#  
certificate of deposit 存款單折   \mWXr*;  
certificate of indebtedness 借據   4B (*{  
certified check 保付支票   SL@Vk(  
certified public accountant 會計師    LFGu|](  
charges 費用   D|9B1>A,m  
charge for remittances 匯水手續費   uVOpg]8d  
charter 營業執照   w[4SuD  
chartered accountant 會計師   s/P\w"/fN  
chattles 動產   s/Q}fW$ex  
check 支票   v6f$N+4c  
che stub 支票存根   Wc`Vc n1  
closed account 己結清賬戶   Of([z!'Gc  
closing 結算   /:awPYGH<1  
closing entries 結賬紀錄   }1;Ie0l=_e  
closing stock 期末存貨   vbwEX6  
closing the book 結賬   <w{W1*R9  
columnar journal 多欄日記賬   nwcT8b87J  
combination 聯合   y7,~7f!N2  
commission 佣金   X<-]./  
commodity 商品   du'$JtZo  
common stock 普通股   -@^S
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company 公司   &\!-d%||)  
compensation 賠償   :p8JO:g9  
compound interest 複利   m{+lG*  
consignee 承銷人   xW"J@OiKL  
consignment 寄銷   /_jApZz  
consignor 寄銷人   1Rp|*>  
consolidated balance sheet 合併資產負債表   QfwGf,0p  
consolidated profit and loss account 合併損益表   ]p0m6}B  
consolidation 合併   ^T^U:Zdq  
construction cost 營建成本   :nZ*x=aq  
construction revenue 營建收入   BKvF,f/g  
contract 合同   hc0VS3 k)  
control account 統制賬戶   _Q.3X[88C  
copyright 版權   }$AC0  
corporation 公司   UK&E#i  
cost 成本   X]y3~|K  
cost accounting 成本會計   ,FBF;zED  
cost of labour 勞工成本   `I m;@_J  
cost of production 生產成本   8oA6'%.e  
cost of manufacture 製造成本   k"Sw,"e>+  
cost of sales 銷貨成本   *j<;;z-  
cost price 成本價格   Tb{,WUJg2  
credit 貸方   {MYlW0)~  
credit note 收款通知單   rt~X(S  
creditor 債權人   W" !nf  
crossed check 橫線支票   6;(Slkv  
current account 往來活期賬戶   #NL1N_B  
current asset 流動資產   M6DyOe<  
current liability 流動負債   Eda sGCo  
current profit and loss 本期損益   o_\b{<^I  
debit 借方   gVq{g,yi  
debt 債務   df8rf8 B-  
debtor 債務人   >O\-\L  
deed 契據   U*a!Gn7l  
deferred assets 遞延資產   s V [|op  
deferred liabilities 遞延負債   D 3Int0n  
delivery 交貨   ]$*N5 Y  
delivery expense 送貨費   #UXmTrZ.  
delivery order 出貨單   I;mtyS
 
demand draft 即期匯票   4&t6  
demand note 即期票據  
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demurrage charge 延期費   *FG@Dts^&  
deposit 存款   8q tNK>D  
deposit slip 存款單   "aa6W  
depreciation 折舊   ASu9c2s  
direct cost 直接成本   UdLC]  
direct labour 直接人工   "_q5\]z\O  
director 董事   9"V27"s  
discount 折扣   pl"|NZz 7;  
discount on purchase 進貨折扣   KCCS7l/  
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