[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。   &_Xv:?  
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acceptance 承兌   *+1"S ]YF  
account 賬戶   *T}dv)8  
accountant 會計員   85d7IB{28  
accounting 會計   +{l3#Y  
accounting system 會計制度   "}y3@ M^  
accounts payable 應付賬款   3YZ3fhpw  
accounts receivable 應收賬款   E6KBpQcd[
 
accumulated profits 累積利益   'yAoZ P\|  
adjusting entry ?#123;整記錄   `HZHVV$~  
adjustment ?#123;整   w7]p9B  
administration expense 管理費用   k)4lX|}Vm  
advances 預付   bNPjefBF  
advertising expense 廣告費   JOoLHZQ1v  
agency 代理   3=eGS  
agent 代理人    TVEF+t  
agreement 契約   dA!fv`,6-  
allotments 分配數   9zGKQ|X)  
allowance 津貼   7n3x19T  
amalgamation 合併   :_[cT,3  
amortization 攤銷   l Ib >t  
amortized cost 應攤成本   nm

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annuities 年金   k-Hfip[ro  
applied cost 已分配成本   k=q%FlE  
applied expense 已分配費用   "8Wc\YDh  
applied manufacturing expense 己分配製造費用   -<HvhW  
apportioned charge 攤派費用   yl]Cm?8  
appreciation 漲價   JqV<A3i  
article of association 公司章程   \crb&EgID  
assessment 課稅   Vm%ux>}  
assets 資產   6W#F Ss~  
attorney fee 律師費   ]Pl6:FB8%@  
audit 審計   . R8W<  
auditor 審計員   w
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average 平均數   1*`JcUn,>  
average cost 平均成本   l\l]9Z6%  
bad debt 壞賬   $;j6 *,H  
balance 餘額   8X~vJ^X9@y  
balance sheet 資產負債表   zyQEz#O  
bank account 銀行賬戶   x6cl(J}  
bank balance 銀行結存   U~`^Y8UF  
bank charge 銀行手續費   O%h 97^%k  
bank deposit 銀行存款   $ax%K?MBD  
bank discount 銀行貼現   hI#M {cz  
bank draft 銀行匯票   l4.@YYzbp.  
bank loan 銀行借款   n7YWc5:CaL  
bank overdraft 銀行透支   :usBeho  
bankers acceptance 銀行承兌   MM)/B>cQt  
bankruptcy 破產   T{J`t*Ym  
bearer 持票人   Ku\#Wj|YrP  
beneficiary 受益人   :zy'hu;  
bequest 遺產   HC, 0"W  
bill 票據   g,]5&C T3v  
bill of exchange 匯票   4 !RI2?4V  
bill of lading 提單   !(AFT!  
bills discounted 貼現票據   qk{UO <  
bills payable 應付票據   ;;J98G|1  
bills receivable 應收票據   ,rPyXS9Sa{  
board of directors 董事會   Dve5m=  
bonds 債券   @<{#v.T  
bonus 紅利   TVh7h`Eg  
book value 賬面價值   L|Gk}n  
bookkeeper 簿記員   ialk6i![  
bookkeeping 簿記   Z8_gI[
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branch office general ledger 支店往來賬戶   e:D9;`C  
broker 經紀人   *bC^X'  
brought down 接前   aV%rq9Tp  
brought forward 接上頁   o8pe07n(W  
budget 預算   uWT&`m_(2  
by-product 副產品   dWWkO03|  
by-product sales 副產品銷售   kEDZqUD  
capital 股本   xb_:9  
capital income 資本收益   C3h! ?
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capital outlay 資本支出   <^Nj~+G'  
capital stock 股本   a;6\T*iJ!  
capital stock certificate 股票   1:Gd{z  
carried down 移後   S;<?nz3  
carried forward 移下頁   e-av@a3
  
cash 現金   H%%nB  
cash account 現金賬戶   h>Pg:*N,(  
cash in bank 存銀行現金   f __WnW5h  
cash on delivery 交貨收款  
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cash on hand 庫存現金   51'SA B09  
cash payment 現金支付   uzA'D~)P  
cash purchase 現購   W5uI(rS<6  
cash sale 現沽   V2* |j8|  
cashier 出?#123;員   b:&$x (|  
cashiers check 本票   &;3z 1s/  
certificate of deposit 存款單折   vw6FvE`lC  
certificate of indebtedness 借據   zUu>kJZ  
certified check 保付支票   pU'sADC  
certified public accountant 會計師   Ox'.sq4  
charges 費用   ?LFSR  
charge for remittances 匯水手續費   U.0/r!po  
charter 營業執照   nU *fne?  
chartered accountant 會計師   d9( Sj?  
chattles 動產   ZEJadR  
check 支票   <Tu
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che stub 支票存根   ea+rjvm  
closed account 己結清賬戶   (}8 ;3pp  
closing 結算   H)+kN'J  
closing entries 結賬紀錄   ]vFmY  
closing stock 期末存貨   b(Xg6
 
closing the book 結賬   jYZWf `X~  
columnar journal 多欄日記賬   7y7y<`)I5  
combination 聯合   }d]8fHG  
commission 佣金   6p{x2>2y[  
commodity 商品   :.Sc[UI0  
common stock 普通股   T480w6-@  
company 公司   }O{"qs#)  
compensation 賠償   L,/i%-J3c  
compound interest 複利   %%[TM(z  
consignee 承銷人   g_X7@Dt  
consignment 寄銷   hj1jY  
consignor 寄銷人   #4u; `j"4=  
consolidated balance sheet 合併資產負債表   *p!dd?
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consolidated profit and loss account 合併損益表   yBiwYk6  
consolidation 合併   N| LVLsK  
construction cost 營建成本   s30_lddD  
construction revenue 營建收入   =h;!#ZC  
contract 合同   &3J#"9_S  
control account 統制賬戶   YPEd XU8}  
copyright 版權   _@TTVd  
corporation 公司   &O)mPnx`  
cost 成本   `pUArqf  
cost accounting 成本會計   'wt|buu-H  
cost of labour 勞工成本   b4ivWb|`  
cost of production 生產成本   vm4oaVi  
cost of manufacture 製造成本   o3kj7U:'x  
cost of sales 銷貨成本   mY( _-[
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cost price 成本價格   9@B+$~
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credit 貸方   -9"Ls?Cu  
credit note 收款通知單   i=+6R  
creditor 債權人   q4N$.hpb  
crossed check 橫線支票   D ]eF3a.G  
current account 往來活期賬戶   P|U>(9;P,  
current asset 流動資產   bwFc>{Wo5  
current liability 流動負債   /K<Nlxcm  
current profit and loss 本期損益   ,Pm/ci(s  
debit 借方   78-:hk  
debt 債務   @~ L.m}GF  
debtor 債務人   {IvCe0`  
deed 契據   ]FBfh.#X@  
deferred assets 遞延資產   ?
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deferred liabilities 遞延負債   gjV&X N  
delivery 交貨   8<xy *=%  
delivery expense 送貨費   f7s.\  
delivery order 出貨單   Z}wAh|N-  
demand draft 即期匯票   8ic_|hfY  
demand note 即期票據   :u0433z:  
demurrage charge 延期費   bJD"&h5  
deposit 存款   zZHsS$/  
deposit slip 存款單   Dr: }k*  
depreciation 折舊   H>]x<#uz)  
direct cost 直接成本   vrG NiGIi[  
direct labour 直接人工   `h'^S,'*  
director 董事   .R,8<4  
discount 折扣   Me>'QVr  
discount on purchase 進貨折扣   5UbVg  
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