[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。   va2FgW`Bd+  
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acceptance 承兌   )4R[
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account 賬戶   :?j]W2+kR  
accountant 會計員   AfpC >>=@  
accounting 會計   'Ll'8 ps  
accounting system 會計制度   Ce/D[%  
accounts payable 應付賬款   .#}A/V.-Y  
accounts receivable 應收賬款   '<U 4D  
accumulated profits 累積利益   ;]l`Q,*OXb  
adjusting entry ?#123;整記錄   +GEdVB  
adjustment ?#123;整   Zg9VkL6Z6  
administration expense 管理費用   c t
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advances 預付   Fh4Exl@6  
advertising expense 廣告費   .cz7jD  
agency 代理   QIfP%,LT  
agent 代理人   cs 58: G5  
agreement 契約   }yaM.+8.  
allotments 分配數   kkIG{Bw  
allowance 津貼   6a704l%#hb  
amalgamation 合併    |$Cfm}  
amortization 攤銷   Gi\Z"MiBZ  
amortized cost 應攤成本   8~sC$sIlE  
annuities 年金   2O
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applied cost 已分配成本   $ I J^
 
applied expense 已分配費用   ?u5jXJ0L  
applied manufacturing expense 己分配製造費用   %<|cWYM="z  
apportioned charge 攤派費用   #~4;yY\$I  
appreciation 漲價   kZ
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article of association 公司章程   sJMpF8   
assessment 課稅   p }e|E!  
assets 資產   a@-bw4SD  
attorney fee 律師費   y+ 4#Iy  
audit 審計   -EE }HUP)  
auditor 審計員   I#'yy7J  
average 平均數    `7oYXk  
average cost 平均成本   a1EQ.u  
bad debt 壞賬   \hdil`{>  
balance 餘額   3bT?4  
balance sheet 資產負債表   :jJ0 +Q  
bank account 銀行賬戶   .hjN*4RY  
bank balance 銀行結存   8gG;A8  
bank charge 銀行手續費   ?7"v~d]>  
bank deposit 銀行存款   S263h(H  
bank discount 銀行貼現   ]TN/n%\  
bank draft 銀行匯票   7=s7dY lu  
bank loan 銀行借款   E)|Bl>  
bank overdraft 銀行透支   ^\r{72!y  
bankers acceptance 銀行承兌   4
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bankruptcy 破產   ?@<Tzk]a.  
bearer 持票人   qfRrX"  
beneficiary 受益人   g9Ty%|Q7(  
bequest 遺產   (wvU;u  
bill 票據   4wWfaL5"  
bill of exchange 匯票   >>cL"m  
bill of lading 提單   1@9M[_<n5  
bills discounted 貼現票據   7eW6$$ju,N  
bills payable 應付票據   iba8G]2  
bills receivable 應收票據   fu?u~QZ8  
board of directors 董事會   
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bonds 債券   30 <_`  
bonus 紅利   :(
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book value 賬面價值   Lt i2KY}/%  
bookkeeper 簿記員   0<##8m@F8  
bookkeeping 簿記   m}f{o  
branch office general ledger 支店往來賬戶   _:FD#5BZ1  
broker 經紀人   24sQon  
brought down 接前   (h
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brought forward 接上頁   $LG.rJ/*  
budget 預算   A-*MH#QUKh  
by-product 副產品   221}xhn5  
by-product sales 副產品銷售   2wa'WEx  
capital 股本   +11oVW  
capital income 資本收益   E(&zH;?_  
capital outlay 資本支出   deJ /3\t  
capital stock 股本   ff=RKKnN  
capital stock certificate 股票   ":qS9vW  
carried down 移後   2`> (LH  
carried forward 移下頁   SjIDzNI5  
cash 現金   I}m>t}QRI_  
cash account 現金賬戶   B1]FB|0's  
cash in bank 存銀行現金   1^ iLs  
cash on delivery 交貨收款   W@i|=xS?  
cash on hand 庫存現金   V;Q@'<w  
cash payment 現金支付   MP.ye|i4Q  
cash purchase 現購   bR$5G  
cash sale 現沽   PZ#aq~>w
 
cashier 出?#123;員   m)]|mYjju  
cashiers check 本票   T!Lv%i*|Y  
certificate of deposit 存款單折   :&LV^A  
certificate of indebtedness 借據   Vt-V'`Y  
certified check 保付支票   }:[MSUm5  
certified public accountant 會計師   "!uS!BI?
 
charges 費用   # %'%LY=  
charge for remittances 匯水手續費   AS0mMHJk  
charter 營業執照   ,Ek6X)|@  
chartered accountant 會計師   6q7jI )l  
chattles 動產   eLb
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check 支票   Ga V OMT  
che stub 支票存根   /||8j.Tm  
closed account 己結清賬戶   c8HETs1  
closing 結算   Cv/3-&5S  
closing entries 結賬紀錄   JvaHH!>d/  
closing stock 期末存貨   Mc,p]{<<AV  
closing the book 結賬   db}lN  
columnar journal 多欄日記賬   >5zD0!bA  
combination 聯合   \&U"7gSL  
commission 佣金   dj}P|v/;z  
commodity 商品   lwo,D}  
common stock 普通股   ,u!_mV  
company 公司   FI)0.p  
compensation 賠償   2z1r|? l  
compound interest 複利   gKgdu($NJ  
consignee 承銷人   *OHjw;xm+  
consignment 寄銷   4{b/Nv:b  
consignor 寄銷人   pK'D(t  
consolidated balance sheet 合併資產負債表   zm4e+v-  
consolidated profit and loss account 合併損益表   QkLcs6)R  
consolidation 合併   xsrdHP
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construction cost 營建成本   [|YJg]i-  
construction revenue 營建收入   1{ ehnH  
contract 合同   .TNJuuO  
control account 統制賬戶   3wfJ!z-E8  
copyright 版權   E~8J<gE  
corporation 公司   `_"?$ v2F  
cost 成本   RER93:(  
cost accounting 成本會計   ?}jjBJ&  
cost of labour 勞工成本   =,08D^xY  
cost of production 生產成本   1KJ[&jS ]  
cost of manufacture 製造成本   W#wC  
cost of sales 銷貨成本   kq(]7jU$[  
cost price 成本價格   W;U<,g '  
credit 貸方   qSaCl6[Do  
credit note 收款通知單   maV*+!\  
creditor 債權人   =H^~"16  
crossed check 橫線支票   5z" X>!?^  
current account 往來活期賬戶   9'KOc5@l^  
current asset 流動資產   pwF])uf*{\  
current liability 流動負債   y@Td]6|f  
current profit and loss 本期損益   ?:F Jc[J  
debit 借方   0.1?hb|p5T  
debt 債務   %*Yb J_j7  
debtor 債務人   1z@ ncqe  
deed 契據   1W9uWkk_d  
deferred assets 遞延資產   I#W J";kqB  
deferred liabilities 遞延負債   *O-m:M!eA  
delivery 交貨   |8{\j*3  
delivery expense 送貨費   a!PN`N28  
delivery order 出貨單   &@qB6!^  
demand draft 即期匯票   ? Uhjyi  
demand note 即期票據   p#gf^Y5  
demurrage charge 延期費   0 Gq<APtr  
deposit 存款   $
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deposit slip 存款單   :r&4/sN} <  
depreciation 折舊   c2d 1'l]n  
direct cost 直接成本   3:b5#c?R-  
direct labour 直接人工   ,~NJ}4wP  
director 董事   " b`3
 
discount 折扣   vnX~OVz2  
discount on purchase 進貨折扣   =':B  
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