[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。   0^L>J" o  
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acceptance 承兌   [vJLj>@  
account 賬戶   (rHS2SA\5  
accountant 會計員   7l%]/`Y-  
accounting 會計   R.FC3<TTv  
accounting system 會計制度   `}Of'i   
accounts payable 應付賬款   fnwhkL#8  
accounts receivable 應收賬款   FKX
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accumulated profits 累積利益   (2o
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adjusting entry ?#123;整記錄   d=q&%gqN  
adjustment ?#123;整   m=hlim;P,  
administration expense 管理費用   |A'y|/)#Z  
advances 預付   " aEk#W  
advertising expense 廣告費   E=-ed9({:  
agency 代理   OVo3.  
agent 代理人   'nrXRDb  
agreement 契約   .]0u#fz0y  
allotments 分配數   r\+0J`  
allowance 津貼   ]r^/:M  
amalgamation 合併   q,
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amortization 攤銷   v*.[O/,EBR  
amortized cost 應攤成本   -/y]'_a  
annuities 年金   %a_ rYrL  
applied cost 已分配成本   rW8.bMmM  
applied expense 已分配費用   N5yt'.d  
applied manufacturing expense 己分配製造費用   _:B
/XZ  
apportioned charge 攤派費用   k"kGQk4  
appreciation 漲價   eNwF< 0}  
article of association 公司章程   BkP'b{z|  
assessment 課稅   %z0;77[1I  
assets 資產   Qcy /)4Hfg  
attorney fee 律師費   kgq"b)  
audit 審計   !R;NV|.eI6  
auditor 審計員   ","O8'$OC  
average 平均數   E=H>|FgS  
average cost 平均成本   zA ; 7Nv$3  
bad debt 壞賬   &!xePKvO6k  
balance 餘額   &y7<h>z  
balance sheet 資產負債表   '@ $L}C#OI  
bank account 銀行賬戶   1[; 7Ay  
bank balance 銀行結存   ,
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bank charge 銀行手續費   {CO]wqEj  
bank deposit 銀行存款   e2~$=f-  
bank discount 銀行貼現   wNk 0F7Ck  
bank draft 銀行匯票   P?#I9y7iP  
bank loan 銀行借款   !iys\ AV  
bank overdraft 銀行透支   8NE+G.:G  
bankers acceptance 銀行承兌   ho'Ihep,L  
bankruptcy 破產   d7f{2  
bearer 持票人   XTibx;yd<  
beneficiary 受益人   sbju3nvk  
bequest 遺產   KWq&<X5  
bill 票據   /:+f5\"-b  
bill of exchange 匯票   dHzQAqb8J  
bill of lading 提單   R2e":`0I  
bills discounted 貼現票據   3Uy48ue  
bills payable 應付票據   >8*0"Q  
bills receivable 應收票據   nT;Rwz$3  
board of directors 董事會   dbE]&w`?d  
bonds 債券   FQ3{~05T  
bonus 紅利   A"V($:>U  
book value 賬面價值   E.'v,GYe
 
bookkeeper 簿記員   Q[wTV3d  
bookkeeping 簿記   wm'a)B?  
branch office general ledger 支店往來賬戶   @U 6jd4?)  
broker 經紀人   v!>(1ROQ.=  
brought down 接前   RCL}bE  
brought forward 接上頁   |h7 d#V>  
budget 預算   (/^s?`1{N?  
by-product 副產品   Fad. !%[  
by-product sales 副產品銷售   x(tf0[g  
capital 股本   Z]QpH<Z  
capital income 資本收益   z>6hK:27  
capital outlay 資本支出    UZV\]Y  
capital stock 股本   ;!C~_{/t  
capital stock certificate 股票   <TDp8t9bU  
carried down 移後   <\fB+ AZ  
carried forward 移下頁   xpU7ZY  
cash 現金   
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cash account 現金賬戶   QMz6syn4u  
cash in bank 存銀行現金   w<P$)~6  
cash on delivery 交貨收款   z{q
|HO  
cash on hand 庫存現金   }#<mK3MBe  
cash payment 現金支付   +NT8dd  
cash purchase 現購   ;usR=i36b  
cash sale 現沽   V#P`FX  
cashier 出?#123;員   jR_o!n~5  
cashiers check 本票   M}S1Zz%Ii1  
certificate of deposit 存款單折   }<9IH%sgF  
certificate of indebtedness 借據   !P"@oJ/Yy_  
certified check 保付支票   B*3<(eI  
certified public accountant 會計師   6SqS\ 8  
charges 費用   |b+ZKRW  
charge for remittances 匯水手續費   nkxv,_)ZT  
charter 營業執照   F*, e,s  
chartered accountant 會計師   {@7x
OOAw  
chattles 動產   ` :Bm@eN  
check 支票   n([9U0!gu  
che stub 支票存根   GpZ}xY'|w,  
closed account 己結清賬戶   E|K|AdL  
closing 結算   Pl\r|gS;  
closing entries 結賬紀錄   JP1XH k  
closing stock 期末存貨   Q&@e,7]V+  
closing the book 結賬   &*YFK/]  
columnar journal 多欄日記賬   b$JrLZs$_  
combination 聯合   8JFvz(SK>  
commission 佣金   A?+0Ce&qL  
commodity 商品   WcOnv'l,  
common stock 普通股   WZQ EBXs  
company 公司   :AYhBhitC  
compensation 賠償   5I6u 2k3  
compound interest 複利   !x$6wzKa  
consignee 承銷人   8t5o&8v  
consignment 寄銷   %Ek!3t  
consignor 寄銷人   *mjPNp'3{m  
consolidated balance sheet 合併資產負債表   q\n,/#'i~  
consolidated profit and loss account 合併損益表   'o]kOp@q  
consolidation 合併   wsEOcaie  
construction cost 營建成本   xh:A*Z
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construction revenue 營建收入   53<.Knw5a  
contract 合同   }`uFLBG3  
control account 統制賬戶   WdZ_^  
copyright 版權   pdySip<  
corporation 公司   R^?9V=Y<T  
cost 成本   EGysA{o"X  
cost accounting 成本會計   NyR,@n1  
cost of labour 勞工成本   Aryp!oW  
cost of production 生產成本   rX}FhBl5  
cost of manufacture 製造成本   !I jU*c@  
cost of sales 銷貨成本   bamQ]>0|>!  
cost price 成本價格   ^5n#hSqZ=M  
credit 貸方   \&MJ(F>vJ  
credit note 收款通知單   `Fx+HIng,  
creditor 債權人   QX+Xi<YE-  
crossed check 橫線支票   `V2 doV)  
current account 往來活期賬戶   +'0V6\y  
current asset 流動資產   7ND4Booul  
current liability 流動負債    \OW.?1d  
current profit and loss 本期損益   1}Th@Vq
 
debit 借方   :Xs3Vh,V  
debt 債務   yXT.]%)  
debtor 債務人   }B ?_>0  
deed 契據   TXS{=  
deferred assets 遞延資產   W P9PX  
deferred liabilities 遞延負債   2-pv &  
delivery 交貨   f=IF_|@
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delivery expense 送貨費   1$)}EL  
delivery order 出貨單   x8o/m$[,=u  
demand draft 即期匯票   /d*[za'0  
demand note 即期票據   ] B?NDxU  
demurrage charge 延期費   Yq>K1E|  
deposit 存款   :X}fXgeL  
deposit slip 存款單   D!V~g72j  
depreciation 折舊   s=>^ 8[0O  
direct cost 直接成本   gE9x+g  
direct labour 直接人工   kD me>E=  
director 董事   DEW;0ic  
discount 折扣   zyB>peAp6j  
discount on purchase 進貨折扣   9I[k3  
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