[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。   "2=v:\~=  
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acceptance 承兌   /7fD;H^*  
account 賬戶   6.'j\  
accountant 會計員   %nV6#pr  
accounting 會計   Kk\TW1w3  
accounting system 會計制度   ak"W/"2:  
accounts payable 應付賬款   d2U+%%Tdw  
accounts receivable 應收賬款   xiy=D5N.=  
accumulated profits 累積利益   mF grT  
adjusting entry ?#123;整記錄   eq6>C7.$  
adjustment ?#123;整   E'cI}q  
administration expense 管理費用   _PPn =kuMa  
advances 預付   R KXhD PA  
advertising expense 廣告費   [aF"5G
  
agency 代理   =fcM2O#$  
agent 代理人   ]J^/`gc  
agreement 契約   ^:u-wr8?{  
allotments 分配數   gA:unsI  
allowance 津貼   ^5n#hSqZ=M  
amalgamation 合併   sP~;i qk  
amortization 攤銷   ,.z?=]'en  
amortized cost 應攤成本   QX+Xi<YE-  
annuities 年金   7tP qez#  
applied cost 已分配成本   !!+LFe4su  
applied expense 已分配費用   7ND4Booul  
applied manufacturing expense 己分配製造費用    \OW.?1d  
apportioned charge 攤派費用   H{4_,2h=m  
appreciation 漲價   9U4 D$M  
article of association 公司章程   yXT.]%)  
assessment 課稅   \k9]c3V  
assets 資產   M)"'Q6ck=  
attorney fee 律師費   ^jE8 "G*  
audit 審計   hYb aVE  
auditor 審計員   2(2UAB"u  
average 平均數   ):]5WHYg  
average cost 平均成本   >+9:31 p  
bad debt 壞賬   T"/dn%21  
balance 餘額   gx.\&W b  
balance sheet 資產負債表   f7b6!R;z_  
bank account 銀行賬戶   Jbn^G7vH<6  
bank balance 銀行結存   9T_fq56Oh6  
bank charge 銀行手續費   UB,0c)   
bank deposit 銀行存款   `O]$FpO  
bank discount 銀行貼現   ,*.qa0E#W  
bank draft 銀行匯票   t\WU}aKML  
bank loan 銀行借款   ~5o2jTNy`p  
bank overdraft 銀行透支   GmH`ip i  
bankers acceptance 銀行承兌   Jb6)U]  
bankruptcy 破產   NXMZTZpB7  
bearer 持票人   ~7wLnB  
beneficiary 受益人   /V }Z,'+   
bequest 遺產   CI1K:K AM  
bill 票據   AAF']z<4_"  
bill of exchange 匯票   ,B#*<_?E5  
bill of lading 提單   H6hhU'Kxf8  
bills discounted 貼現票據   A_Y5{6@  
bills payable 應付票據   +E']&v$  
bills receivable 應收票據   .cz7jD  
board of directors 董事會   n)PqA*  
bonds 債券   aA]wFZ  
bonus 紅利   b$sT`+4q  
book value 賬面價值   kkIG{Bw  
bookkeeper 簿記員   %6 la@i  
bookkeeping 簿記   b%].D(qBy  
branch office general ledger 支店往來賬戶   u{cb[M  
broker 經紀人   8~sC$sIlE  
brought down 接前   2^qJ'<2]M  
brought forward 接上頁   E.,  
budget 預算   ?u5jXJ0L  
by-product 副產品   %<|cWYM="z  
by-product sales 副產品銷售   #~4;yY\$I  
capital 股本   kZ
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capital income 資本收益   p]qz+Z/  
capital outlay 資本支出   sB!6"D5
 
capital stock 股本   y!T
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capital stock certificate 股票   uANpqT}!  
carried down 移後   x *a_43`  
carried forward 移下頁   M5
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cash 現金   h!`KX2~  
cash account 現金賬戶   Oq:$GME  
cash in bank 存銀行現金   !{CaW4  
cash on delivery 交貨收款   :1;"{=Yx}  
cash on hand 庫存現金   Mp(;PbVD  
cash payment 現金支付   8Vy/n^3)  
cash purchase 現購   U#%+FLX@w  
cash sale 現沽   2Vs+8/  
cashier 出?#123;員   iI3,q-LA  
cashiers check 本票   ( j:eky  
certificate of deposit 存款單折   >`<qa!9  
certificate of indebtedness 借據   |xT'+~u  
certified check 保付支票   =7EkN% V:{  
certified public accountant 會計師   +1r><do;  
charges 費用   \wR\i^  
charge for remittances 匯水手續費   NZ?dJ"eq7  
charter 營業執照   [#fz[U  
chartered accountant 會計師   $&Z<4:Flc  
chattles 動產   owwWm1@  
check 支票   ANfy +@  
che stub 支票存根   FH{p1_kZ=  
closed account 己結清賬戶   > vXS6`;  
closing 結算   u $B24Cy.  
closing entries 結賬紀錄   `/9I` <y  
closing stock 期末存貨   C=bQ2t=Z  
closing the book 結賬   O)"Z%B  
columnar journal 多欄日記賬   2cwJ);Eg2  
combination 聯合   a*t>Ks'C  
commission 佣金   CdMV(  
commodity 商品   ^V7)V)Z;0  
common stock 普通股   ND/oKM+?  
company 公司   +|H,N7a<  
compensation 賠償   RY1-Zj
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compound interest 複利   `|PhXr  
consignee 承銷人   !}sF#  
consignment 寄銷   !%B-y9\  
consignor 寄銷人   ZZ/k7(8  
consolidated balance sheet 合併資產負債表   79I"F'  
consolidated profit and loss account 合併損益表   m
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consolidation 合併   L* ScSxw  
construction cost 營建成本   EKS?3z%!  
construction revenue 營建收入   ,!X:wY}dW  
contract 合同   N4b{^Jk F  
control account 統制賬戶   %-BwK  
copyright 版權   1tTY)Evf  
corporation 公司   " t?44[  
cost 成本   ~qXwQ@  
cost accounting 成本會計   *$3p3-  
cost of labour 勞工成本   7%G&=8tq  
cost of production 生產成本   #V
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cost of manufacture 製造成本   YN~1.!F  
cost of sales 銷貨成本   BqM[{Kv  
cost price 成本價格   _Fe=:q  
credit 貸方   @Fzw_qr M  
credit note 收款通知單   r%>EiHpCU  
creditor 債權人   N`qGwNT%G  
crossed check 橫線支票   tgHN\@yj  
current account 往來活期賬戶   >U?#'e{qW  
current asset 流動資產   )@] W=  
current liability 流動負債   %Aa_Bumf*:  
current profit and loss 本期損益   "ZA`Lp;%w  
debit 借方   EfkBo5@Qi  
debt 債務    [{#n?BT  
debtor 債務人   kWs:7jiiu  
deed 契據   )\kNufP  
deferred assets 遞延資產   n57mh5mixM  
deferred liabilities 遞延負債   jo<Gf 5  
delivery 交貨   b@sq}8YD|z  
delivery expense 送貨費   /iJsa&W}  
delivery order 出貨單   r{_1M>F D!  
demand draft 即期匯票   Yv2L0bUo:  
demand note 即期票據   8#9OSupp  
demurrage charge 延期費   h
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deposit 存款   $Rn9*OKr  
deposit slip 存款單   :9(w~bB9$  
depreciation 折舊   .'4@Yp{=  
direct cost 直接成本   /Xv@g$  
direct labour 直接人工  
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director 董事   O2fFh_\  
discount 折扣   ABL5T-
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discount on purchase 進貨折扣   9>ZX@1]m_  
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