[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。   ?H>^X)Ph  
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acceptance 承兌   <"}t\pT]  
account 賬戶   )2#qi/  
accountant 會計員   7]ySj<1  
accounting 會計   /qMiv7m~Q  
accounting system 會計制度   PF#<CF$=  
accounts payable 應付賬款   G6lC[eK  
accounts receivable 應收賬款   %Y"pVBc  
accumulated profits 累積利益   k7
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adjusting entry ?#123;整記錄   sLFZ61rT  
adjustment ?#123;整   FA := )  
administration expense 管理費用   \En"=)A  
advances 預付   |'I>Ojm  
advertising expense 廣告費   IZiS3  
agency 代理   r^H,H'BohJ  
agent 代理人   Lf%=vd  
agreement 契約   W*Ow%$%2  
allotments 分配數    <4<y  
allowance 津貼   Z>3m-:-e  
amalgamation 合併   *e<}hmDr  
amortization 攤銷   ;?q}98-2  
amortized cost 應攤成本   C+"c^9[  
annuities 年金   k_uI&,  
applied cost 已分配成本   e\^}PU  
applied expense 已分配費用   7WY~v2SDF  
applied manufacturing expense 己分配製造費用   bC98<if  
apportioned charge 攤派費用   s=5k7  
appreciation 漲價   (h=] Ox  
article of association 公司章程   gsUF\4A(J  
assessment 課稅   !0P:G#o-$  
assets 資產   m)rVzL  
attorney fee 律師費   (h@!_qi9:  
audit 審計   -7'|&zP  
auditor 審計員   !^s -~`'\~  
average 平均數   Ryh 0r  
average cost 平均成本   )=`
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bad debt 壞賬   "C(yuVK1G  
balance 餘額   ZI1*Cb  
balance sheet 資產負債表   BkPt 1i  
bank account 銀行賬戶   7a^D[f0V  
bank balance 銀行結存   6VuyKt  
bank charge 銀行手續費   Qe-Pg^PS]  
bank deposit 銀行存款   yla-X|>  
bank discount 銀行貼現   `9gV8
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bank draft 銀行匯票   t;/uRN*.  
bank loan 銀行借款   0 f$96sl  
bank overdraft 銀行透支   _}ii1fLv  
bankers acceptance 銀行承兌   H1L)9oa  
bankruptcy 破產   AzSu_  
bearer 持票人   uK`gveY  
beneficiary 受益人   "A&A?%  
bequest 遺產   f F)M'C
  
bill 票據   4;3Vc%  
bill of exchange 匯票   :zq Un&k&  
bill of lading 提單   q5JQx**g  
bills discounted 貼現票據   JbJ!,86  
bills payable 應付票據   '/t9#I@G\  
bills receivable 應收票據   aXG|IN5 *m  
board of directors 董事會   .'Q*_};W  
bonds 債券   /#SfgcDt  
bonus 紅利   ARt{ 2|  
book value 賬面價值   8x LXXB  
bookkeeper 簿記員   ,4`Vl<6  
bookkeeping 簿記   7R m\#  
branch office general ledger 支店往來賬戶   Q4L=]qc T  
broker 經紀人   mqHH1}  
brought down 接前   oU @!R  
brought forward 接上頁   a5s
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budget 預算   @$ Nti>  
by-product 副產品   85)C7tJ-g  
by-product sales 副產品銷售   u\= 05N6G  
capital 股本   'q_Z dw%  
capital income 資本收益   %'_:#!9  
capital outlay 資本支出   ,x!r^YO=  
capital stock 股本   9N{?J"ido  
capital stock certificate 股票   =Ul"{T<  
carried down 移後   , V,Q(!$F  
carried forward 移下頁   1gcWw, /  
cash 現金   g6aqsa  
cash account 現金賬戶   >ov#\  
cash in bank 存銀行現金   0^nF: F  
cash on delivery 交貨收款   M!mw6';k  
cash on hand 庫存現金   kksff zG  
cash payment 現金支付   oNw=O>v  
cash purchase 現購   7FyE?  
cash sale 現沽   lMh>eX  
cashier 出?#123;員   s]6;*mI2  
cashiers check 本票   X>Q44FV!  
certificate of deposit 存款單折   'J-a2oiM(  
certificate of indebtedness 借據   4 X7J~  
certified check 保付支票   zLJmHb{(  
certified public accountant 會計師   tKcC{  
charges 費用   MBw;+'93qf  
charge for remittances 匯水手續費   ~x/ka43  
charter 營業執照   ]s^+/8d=  
chartered accountant 會計師   dlCiqY:}  
chattles 動產   8#tuB8>  
check 支票   1n}#54  
che stub 支票存根   ~_"V7  
closed account 己結清賬戶   L@=$0p41;  
closing 結算   q+oc^FD?@  
closing entries 結賬紀錄   hY%} x5ntU  
closing stock 期末存貨   3{t[>O;  
closing the book 結賬   94dd )/a  
columnar journal 多欄日記賬   O CIoY?a  
combination 聯合   , .~k  
commission 佣金   u/S>*E  
commodity 商品   $N}t)iA  
common stock 普通股   PN8# T:E  
company 公司   xyM|q9Gf@  
compensation 賠償   !X$19"  
compound interest 複利   + jeOZ  
consignee 承銷人   /3^XJb$Sa  
consignment 寄銷   DCZG'eb  
consignor 寄銷人   3@ Fa  
consolidated balance sheet 合併資產負債表   %xG
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consolidated profit and loss account 合併損益表   |ka/5o  
consolidation 合併   Iy4%,8C]g  
construction cost 營建成本   B0)|sH  
construction revenue 營建收入   9kF0H a}J  
contract 合同  
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control account 統制賬戶   [xrsa!$   
copyright 版權   {~FPv mj&  
corporation 公司   Br}@Vvq@  
cost 成本   U*\K<fw   
cost accounting 成本會計   PX/{!_mM  
cost of labour 勞工成本   ){#INmsF  
cost of production 生產成本   s !2Iui @  
cost of manufacture 製造成本   Me?I8:/  
cost of sales 銷貨成本   ~CV.Ci.dG  
cost price 成本價格   3
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credit 貸方   #|(>UM
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credit note 收款通知單   |94o P>d  
creditor 債權人   \<`oW>  
crossed check 橫線支票   rFzj\%xa[  
current account 往來活期賬戶   oOvQAW8`  
current asset 流動資產   *P7/ry^<F  
current liability 流動負債   F@q9UlfB-  
current profit and loss 本期損益   =. \hCgq  
debit 借方   VY8cy2  
debt 債務   N*$GP3]  
debtor 債務人   f -F}~S  
deed 契據   BLaNS4e  
deferred assets 遞延資產  
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deferred liabilities 遞延負債   0k16f3uI   
delivery 交貨   f sh9-iY8e  
delivery expense 送貨費   =M*pym]QSY  
delivery order 出貨單   uHZ4 @w:  
demand draft 即期匯票   <7rj,O1=  
demand note 即期票據   \ HUDZ2 s  
demurrage charge 延期費   - QY<o|  
deposit 存款   snfFRc(RE  
deposit slip 存款單   ~MH^R1=]  
depreciation 折舊   Q Kr/  
direct cost 直接成本   @M-w8!.~  
direct labour 直接人工   K/ N{F\  
director 董事   !i (V.A  
discount 折扣   H,GjPIG  
discount on purchase 進貨折扣   OOXS JE1  
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