[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。   ;#zteqn  
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acceptance 承兌   hbYstK;]Z  
account 賬戶   hRXnig{;3  
accountant 會計員   J t.<Z&  
accounting 會計   I._ A  
accounting system 會計制度   n`^
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accounts payable 應付賬款   #8XmOJ"W3k  
accounts receivable 應收賬款   lrc%GU):  
accumulated profits 累積利益   T[OI/
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adjusting entry ?#123;整記錄   9+y&&;p  
adjustment ?#123;整   t8Pf~v  
administration expense 管理費用   A'CD,R+gR  
advances 預付   _f2rz+  
advertising expense 廣告費   F ~=kMQO  
agency 代理   W'9{2h6u(  
agent 代理人   | };d:LwX  
agreement 契約   9Pg6,[*u  
allotments 分配數   (!@gm)#h  
allowance 津貼   1VYH:uGuAU  
amalgamation 合併   hAUP#y@:H:  
amortization 攤銷   Btznms'  
amortized cost 應攤成本   (@NILK  
annuities 年金   f'ld6jt|%  
applied cost 已分配成本   d(}? \|  
applied expense 已分配費用   >]_6|Wfl  
applied manufacturing expense 己分配製造費用   6v{&,q  
apportioned charge 攤派費用   d>#',C#;  
appreciation 漲價   zATOFV  
article of association 公司章程   j+'ua=T3  
assessment 課稅   UQkd$w<  
assets 資產   /*gs]  
attorney fee 律師費   ;4-$C=&  
audit 審計   #:=c)[G8  
auditor 審計員   ?`OFn F,K  
average 平均數   7_36xpw  
average cost 平均成本   2Rys:$  
bad debt 壞賬   R-$w*=Y  
balance 餘額   G "+[@|  
balance sheet 資產負債表  
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bank account 銀行賬戶   \a0{9Xx F  
bank balance 銀行結存   c^"4l 9w  
bank charge 銀行手續費   prM)t8S

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bank deposit 銀行存款   gjD|f2*x  
bank discount 銀行貼現   % dFz[b  
bank draft 銀行匯票   LTBH/[q5  
bank loan 銀行借款   A]Hz ?i  
bank overdraft 銀行透支   >l-u{([B  
bankers acceptance 銀行承兌   O_s/BoB@  
bankruptcy 破產   D4"<suU|.  
bearer 持票人   S7j(4@  
beneficiary 受益人   i+QVs_jW  
bequest 遺產   ga KZ4#  
bill 票據   QNE/SSL  
bill of exchange 匯票   >~7XBb08  
bill of lading 提單   kqZRg>1A  
bills discounted 貼現票據   ":e6s c
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bills payable 應付票據   4T52vM  
bills receivable 應收票據    e4_A`j'  
board of directors 董事會   ,c&t#mu*0  
bonds 債券   x_8sV?F  
bonus 紅利   XRM/d5  
book value 賬面價值   iiuT:r  
bookkeeper 簿記員   rVhfj~Ts  
bookkeeping 簿記   6;~V@t  
branch office general ledger 支店往來賬戶   fb0)("_
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broker 經紀人   )6"p@1\u  
brought down 接前   9
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brought forward 接上頁   {B#w9> 'b  
budget 預算   5mVO9Qj  
by-product 副產品   A'}!'1
  
by-product sales 副產品銷售   DB|w&tygq  
capital 股本   LdOqV'&r  
capital income 資本收益   e6
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capital outlay 資本支出   _UP 9b@Z"  
capital stock 股本   NH5sV.vvc  
capital stock certificate 股票   l`6.( 6  
carried down 移後   5m@'( ]j  
carried forward 移下頁   AD!w:jT
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cash 現金   Ymnh%wS  
cash account 現金賬戶   e7n0=U0  
cash in bank 存銀行現金   ?FS0zc!+  
cash on delivery 交貨收款   wYFkGih  
cash on hand 庫存現金   IrRe 6nf@K  
cash payment 現金支付   _H}hK kG+  
cash purchase 現購   V]]!0ugvk(  
cash sale 現沽   v}5YUM0H`  
cashier 出?#123;員   p4\s
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cashiers check 本票   OP=oSfa  
certificate of deposit 存款單折   @D["#pe,}  
certificate of indebtedness 借據   mo tW7|p.e  
certified check 保付支票   c#
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certified public accountant 會計師   q|klsup  
charges 費用   ,[N(XstI  
charge for remittances 匯水手續費   '8R5Tl  
charter 營業執照   c9@3=6S/  
chartered accountant 會計師   <tO@dI$~>  
chattles 動產   DIP%*b#l$\  
check 支票   T.QJ#vKO0  
che stub 支票存根   t0xE&#4  
closed account 己結清賬戶   2u0B=0x  
closing 結算   [SKDsJRPP  
closing entries 結賬紀錄   B
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closing stock 期末存貨   u46Z}~xfb  
closing the book 結賬   jpXbFWgN  
columnar journal 多欄日記賬   8.%wnH  
combination 聯合   Pec40g:#F  
commission 佣金   W! |_ hL  
commodity 商品   pP# _B  
common stock 普通股   Dbx zqd  
company 公司   R:'&>.AUw  
compensation 賠償   5KTFf6Uq  
compound interest 複利   t\2-7Ohj6  
consignee 承銷人   03iy[~Y2  
consignment 寄銷   dB&<P[$+8  
consignor 寄銷人   7^@ 1cA=S  
consolidated balance sheet 合併資產負債表   qUg/mdv&  
consolidated profit and loss account 合併損益表   T1?9E{bC8A  
consolidation 合併   #;1RStb:zj  
construction cost 營建成本   qv2J0'd'.  
construction revenue 營建收入   p_zVrlV b  
contract 合同   >po l
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control account 統制賬戶   ?J+*i d  
copyright 版權   QYj 4D  
corporation 公司   W<O/LHKHdn  
cost 成本   z#n+iC$9  
cost accounting 成本會計   X=Y(,ZR(&  
cost of labour 勞工成本   P uQ  
cost of production 生產成本   )-iUUak  
cost of manufacture 製造成本   1Qjc*+JzO.  
cost of sales 銷貨成本   0>;[EFL  
cost price 成本價格   ,s}7 KE  
credit 貸方   gC%$)4-:  
credit note 收款通知單   F7=\*U  
creditor 債權人   z)eNM}cF  
crossed check 橫線支票   <)J@ 7@!P  
current account 往來活期賬戶   juu"V]Q1  
current asset 流動資產   ;_ 1Rk&o!  
current liability 流動負債   ]|IeE!6  
current profit and loss 本期損益   fI.X5c>WK  
debit 借方   p2O[r  
debt 債務   .345%j  
debtor 債務人   l Ny<E!0  
deed 契據   `USze0"t0:  
deferred assets 遞延資產   V.+a}J=Cw  
deferred liabilities 遞延負債   MP )nQ  
delivery 交貨   Y_XRf8Sw  
delivery expense 送貨費   u2':~h?l  
delivery order 出貨單   Xp6Z<Z&N  
demand draft 即期匯票   .7Pp'-hK  
demand note 即期票據   od!s5f!  
demurrage charge 延期費   hsK(09:J
 
deposit 存款   plzwk>b_  
deposit slip 存款單   t`Xx\  
depreciation 折舊   6@d/k.3p  
direct cost 直接成本   0G'v4Vj0'  
direct labour 直接人工   @t
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director 董事   y#O/Xw  
discount 折扣   >RiU/L
 
discount on purchase 進貨折扣   f?@M"p@T  
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