[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。   W&I:z-VH  
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acceptance 承兌   .;,,{;  
account 賬戶   H3iYE~^#  
accountant 會計員   XGYsTquSe  
accounting 會計   wk^$DM/KJ)  
accounting system 會計制度    : ?Z9  
accounts payable 應付賬款   h{j m  
accounts receivable 應收賬款    N PqO b  
accumulated profits 累積利益   >*+n`"6  
adjusting entry ?#123;整記錄   8QI+O`  
adjustment ?#123;整   W%9~'pXgB  
administration expense 管理費用   ?a?4;Y!  
advances 預付   NNJQDkO-I  
advertising expense 廣告費   3fYfj  
agency 代理   "s`#`'  
agent 代理人   Go]y{9+(7  
agreement 契約   l6MBnvi  
allotments 分配數   6vU%Y_n=y]  
allowance 津貼   AnZy oa  
amalgamation 合併   rV-Xsf7Z  
amortization 攤銷   4Y G\<Zf  
amortized cost 應攤成本   6aWnj*dF  
annuities 年金   P/k#([:2  
applied cost 已分配成本   \"5p)(  
applied expense 已分配費用   FysIN~  
applied manufacturing expense 己分配製造費用   ,d^HAg^j  
apportioned charge 攤派費用   y^ st T^  
appreciation 漲價   Q } 0_}W  
article of association 公司章程   QV#HN"F/K  
assessment 課稅   (~"#=fs.L  
assets 資產   rTST_$"_6  
attorney fee 律師費   K
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audit 審計   <Y;w I#C  
auditor 審計員   Y%zWaH
 
average 平均數   #nj;F'O](  
average cost 平均成本   p<FqK/  
bad debt 壞賬   ezm*9Jc~p  
balance 餘額   srKEtd"  
balance sheet 資產負債表   -BwZ  
bank account 銀行賬戶   lXVh`+X/l  
bank balance 銀行結存   x4?g>v*J  
bank charge 銀行手續費   UdpuQzV<4`  
bank deposit 銀行存款   'Awd:Aed5  
bank discount 銀行貼現   _0iV6Bj  
bank draft 銀行匯票    -f<}lhmQ  
bank loan 銀行借款   19Mu}.+;  
bank overdraft 銀行透支   wkJ@#jD*[  
bankers acceptance 銀行承兌   *A0d0M]cg  
bankruptcy 破產   I&% Z*H  
bearer 持票人   =&: |a$C  
beneficiary 受益人   7eF
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bequest 遺產   D'UIxc8  
bill 票據   og4mLoLA  
bill of exchange 匯票   2frwU~y  
bill of lading 提單   nHLMF7\  
bills discounted 貼現票據   &}#zG5eu  
bills payable 應付票據   1T4#+kW&  
bills receivable 應收票據   ?ihRt+eR~  
board of directors 董事會   }YU\}T-P  
bonds 債券   ; 2gO(  
bonus 紅利   $?;)uoAg  
book value 賬面價值   @F|pKf:M+  
bookkeeper 簿記員   p@d_Ru  
bookkeeping 簿記   {?}^HW9{  
branch office general ledger 支店往來賬戶   z)u\(W*\iA  
broker 經紀人   Y7')~C`up^  
brought down 接前   Fgi;%  
brought forward 接上頁   JI &.d:  
budget 預算   !&{"tL@.  
by-product 副產品   3/,}&SX  
by-product sales 副產品銷售   "9NWsy}<c  
capital 股本   wEU=R>j
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capital income 資本收益   R)=){SI:1)  
capital outlay 資本支出   
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capital stock 股本   NBw{
 
capital stock certificate 股票   gzDfx&.0  
carried down 移後   zS`KJVm  
carried forward 移下頁   sy(.p^Z  
cash 現金   K[Vj+qdyl  
cash account 現金賬戶   Y3H5}4QD  
cash in bank 存銀行現金   R I:kp.V  
cash on delivery 交貨收款   H=mFc@ fh  
cash on hand 庫存現金   MG^YT%f  
cash payment 現金支付   NLt"yD3t  
cash purchase 現購   _9<Mo;C  
cash sale 現沽   MIqH%W.ru  
cashier 出?#123;員   [<wpH0lNoy  
cashiers check 本票   ;Qq7@(2y  
certificate of deposit 存款單折   EZZE(dq@gf  
certificate of indebtedness 借據   HNLr} Yj  
certified check 保付支票   !L2!:_  
certified public accountant 會計師   RW<4",  
charges 費用   j-| !QlB  
charge for remittances 匯水手續費   nx%eq,Pq  
charter 營業執照   h%sw^;\!  
chartered accountant 會計師   I[n|#N  
chattles 動產   "1UpoF'w  
check 支票   ` ^;J<l  
che stub 支票存根   #S[Y}-]T  
closed account 己結清賬戶   rkz84wDx  
closing 結算   zd{sw}  
closing entries 結賬紀錄   z]2lT IWg  
closing stock 期末存貨   XR$i:kL,,  
closing the book 結賬   /bLL!nD=^  
columnar journal 多欄日記賬   7t/Y5Qf  
combination 聯合   C(M?$s`  
commission 佣金   Ydyz-  
commodity 商品   9I''$DVf  
common stock 普通股   wZ=@0al  
company 公司   |<uBJ-5  
compensation 賠償   9ZuKED  
compound interest 複利   (U\D7ItMG  
consignee 承銷人   apnpy\in  
consignment 寄銷   4E+8kz'  
consignor 寄銷人   C 1)+^{7ef  
consolidated balance sheet 合併資產負債表   gLK0L%"5  
consolidated profit and loss account 合併損益表   LXTtV0F  
consolidation 合併   3Z7gPU!H=  
construction cost 營建成本   ;jBS:k?  
construction revenue 營建收入   v@{VQVx  
contract 合同   imB/P M  
control account 統制賬戶   =,X*40=  
copyright 版權   ~g;)8X;;+  
corporation 公司   t$?#@8Y
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cost 成本   }' Ph^ %ox  
cost accounting 成本會計   $f >(T
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cost of labour 勞工成本   Vt:\llsin  
cost of production 生產成本   $9u:Ox 2  
cost of manufacture 製造成本   F l}!3k>c  
cost of sales 銷貨成本   G2b"R{i/,  
cost price 成本價格   ja(ZJ[<`  
credit 貸方   '}-QZ$|*  
credit note 收款通知單   QP>F *A  
creditor 債權人   d<E2=WVB6  
crossed check 橫線支票   5Fbb5`(  
current account 往來活期賬戶   A=70
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current asset 流動資產   <&bBE"U4  
current liability 流動負債   MPF({Pnx7  
current profit and loss 本期損益   We'=/!  
debit 借方   2-@ t,T  
debt 債務   :)h4SD8 Y  
debtor 債務人   y.(m#&T  
deed 契據   U/xzl4m6  
deferred assets 遞延資產   MPYYTQ1FB  
deferred liabilities 遞延負債   yV31OBC:  
delivery 交貨   - b`
  
delivery expense 送貨費   Yu9VtC1  
delivery order 出貨單   fuWAw^&  
demand draft 即期匯票   ]cMZ7V^  
demand note 即期票據   LLoV]~dvUu  
demurrage charge 延期費   j
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deposit 存款   ^==Tv+T9U  
deposit slip 存款單   s!1/Bm|_T  
depreciation 折舊   C'jCIL  
direct cost 直接成本   jHObWUX  
direct labour 直接人工   @X=sfygk  
director 董事   ZZc^~  
discount 折扣   i+lq:St  
discount on purchase 進貨折扣   6="o&!  
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