[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。   ,)\5O0 D6  
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acceptance 承兌   b`%e{99\  
account 賬戶   Q $,kB<M  
accountant 會計員   n"VE!`B  
accounting 會計   $/sZYsN~T  
accounting system 會計制度  
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accounts payable 應付賬款   Vste$V  
accounts receivable 應收賬款   %)@(Tye -  
accumulated profits 累積利益   2ZFKjj  
adjusting entry ?#123;整記錄   Gt*<?  
adjustment ?#123;整   sA7K ;J})  
administration expense 管理費用   `x^,k% :4  
advances 預付   d}G."wnG9,  
advertising expense 廣告費   (~yJce  
agency 代理   ~k_zMU-1  
agent 代理人   L,ey3i7a\  
agreement 契約   Bwvc@(3v  
allotments 分配數   W}i$f -K  
allowance 津貼   ;eSf4_~  
amalgamation 合併   D&lXi~Z%.  
amortization 攤銷   ktJLpZ<0O  
amortized cost 應攤成本   u+T, n  
annuities 年金   ]d;/6R+Vs  
applied cost 已分配成本   z Clm'X/  
applied expense 已分配費用   D
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applied manufacturing expense 己分配製造費用   iPL'JVPZ  
apportioned charge 攤派費用   n\NDi22  
appreciation 漲價   `v+O5  
article of association 公司章程   Xg)FIaw]eT  
assessment 課稅   a5+v)F/=  
assets 資產   "f$A0RL  
attorney fee 律師費   "k@/Z7=  
audit 審計   L&k$4,Z9  
auditor 審計員   NjMLq|X  
average 平均數   !ef)Ra-W  
average cost 平均成本  
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bad debt 壞賬   KTREOOu .t  
balance 餘額   xqZ%c/I3q  
balance sheet 資產負債表   .VV!$; FB  
bank account 銀行賬戶   aWK7 -n
  
bank balance 銀行結存   KFrmH  
bank charge 銀行手續費   \) ONy9  
bank deposit 銀行存款   {.)~4.LhQM  
bank discount 銀行貼現   DcM+K@1E4^  
bank draft 銀行匯票   F?4'>ZW  
bank loan 銀行借款   3W WxpTU  
bank overdraft 銀行透支   LOo#  
bankers acceptance 銀行承兌   yc}t(*A5  
bankruptcy 破產   mT$tAwzTC{  
bearer 持票人   enepAu-="p  
beneficiary 受益人   25KZe s)  
bequest 遺產   O/"&?)[v  
bill 票據   XfDQx!gJ  
bill of exchange 匯票   QVhBHAw  
bill of lading 提單   M|u5Vs1  
bills discounted 貼現票據   cHd39H9  
bills payable 應付票據   FC
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bills receivable 應收票據   b%$C!Tq'  
board of directors 董事會   0]W/88ut*u  
bonds 債券   %'< qhGJ  
bonus 紅利   =l_"M  
book value 賬面價值   ,4$J|^T&  
bookkeeper 簿記員   HAdm,   
bookkeeping 簿記   ~Q]M_,`M  
branch office general ledger 支店往來賬戶   mw%_yDZ{  
broker 經紀人   sbIhg/:ok  
brought down 接前   0pz X!f1~  
brought forward 接上頁   6lFsN2  
budget 預算   c9={~  
by-product 副產品   hY'%SV
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by-product sales 副產品銷售   @~HD<K  
capital 股本   S-dV  
capital income 資本收益   0:S)2"I58p  
capital outlay 資本支出   arr cHf4O  
capital stock 股本   ]d(}b>gR~(  
capital stock certificate 股票   wAPdu y[  
carried down 移後   351'l7F\  
carried forward 移下頁   9)X<}*(qo  
cash 現金   Hn.UJ4V  
cash account 現金賬戶   tt RH[[E(  
cash in bank 存銀行現金   ak&v/%N  
cash on delivery 交貨收款   HN)QS5  
cash on hand 庫存現金   iDN,}:<V  
cash payment 現金支付   /y@i
aptC  
cash purchase 現購   k$/].P*!  
cash sale 現沽   =jh:0Q<43+  
cashier 出?#123;員   OkXOV   
cashiers check 本票   YO61 pZY  
certificate of deposit 存款單折   )I9(WVx!]  
certificate of indebtedness 借據   .? /J  
certified check 保付支票   2 {0
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certified public accountant 會計師   {F[
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charges 費用   'Mtu-\  
charge for remittances 匯水手續費   W=:+f)D  
charter 營業執照   $4]PN2d&  
chartered accountant 會計師   :4d7%q  
chattles 動產   QJ?!_2Ax  
check 支票   rY.:}D  
che stub 支票存根   mYvm_
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closed account 己結清賬戶   ?i"FdpW  
closing 結算   $%'z/'o!  
closing entries 結賬紀錄   Qa+gtGtJ  
closing stock 期末存貨   ^(3k uF  
closing the book 結賬   \h4 y,sl  
columnar journal 多欄日記賬   ,vj^AXU  
combination 聯合   cCs:z
 
commission 佣金   6iC:l%|u  
commodity 商品   4YC`dpO'  
common stock 普通股   Y'9deX+  
company 公司   CXA8V"@&b/  
compensation 賠償   n66_#X  
compound interest 複利   AJmzg  
consignee 承銷人   :h@:F7N _  
consignment 寄銷   YoA$Gw2  
consignor 寄銷人   NGu]|p  
consolidated balance sheet 合併資產負債表   y C#{nUdw  
consolidated profit and loss account 合併損益表   tK*f8X+q  
consolidation 合併   QkbN2mFv%  
construction cost 營建成本   U$}]zaB  
construction revenue 營建收入   QNY{pk  
contract 合同   xC(PH?_  
control account 統制賬戶   -u{:39y{n  
copyright 版權   ikC;N5Sw  
corporation 公司   Qd&j~cG@  
cost 成本   8*X8U:.0o  
cost accounting 成本會計   Yc}b&  
cost of labour 勞工成本   Wu(GC]lTG  
cost of production 生產成本   tti.-  
cost of manufacture 製造成本   @B6[RZ
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cost of sales 銷貨成本   ;uy/Vc5,Y  
cost price 成本價格   `4MPXfoBL  
credit 貸方   RD^o&VXO  
credit note 收款通知單   AF !_!qc;  
creditor 債權人   ~JJv 2  
crossed check 橫線支票   jiat5  
current account 往來活期賬戶   jsj" W&J  
current asset 流動資產   (iFhn*/ E  
current liability 流動負債   $si2H8  
current profit and loss 本期損益   {<lV=0]  
debit 借方   be_t;p`3  
debt 債務   bZ )J gz  
debtor 債務人   (DU{o\
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deed 契據   WW
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deferred assets 遞延資產   he,T\};  
deferred liabilities 遞延負債   XcXd7e  
delivery 交貨   IaB A2  
delivery expense 送貨費   qluyJp
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delivery order 出貨單   P;GUGG*W  
demand draft 即期匯票   P&K~wP]  
demand note 即期票據   DIY WFVh  
demurrage charge 延期費   >}iYZ[ V  
deposit 存款   eL.S="  
deposit slip 存款單   x AI<<[-  
depreciation 折舊   Lqt]  
direct cost 直接成本   kF?\p`[a  
direct labour 直接人工   <m!\Ma  
director 董事   <_+8c{G  
discount 折扣   |<E%hf  
discount on purchase 進貨折扣   |b@-1  
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