[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。   5>^ W}0s  
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acceptance 承兌   hwb(W?*  
account 賬戶   /R+]}Lt~%*  
accountant 會計員   T[2f6[#[_  
accounting 會計   d}A2I  
accounting system 會計制度   |'>E};D  
accounts payable 應付賬款   t,as{.H{h  
accounts receivable 應收賬款   L@x8hUG"  
accumulated profits 累積利益   sf BjA  
adjusting entry ?#123;整記錄   u{dN>}{  
adjustment ?#123;整   =Z$=-\<x0.  
administration expense 管理費用   GF,|;)ly  
advances 預付   "YJ;-$rb  
advertising expense 廣告費   =M km:'1r  
agency 代理   77[ ;J  
agent 代理人   `0i}}Zo  
agreement 契約   >ehWjL`8  
allotments 分配數   YnL?t-$Gg  
allowance 津貼   %BP)m(S7  
amalgamation 合併   R<YYf^y  
amortization 攤銷   dJ" xW;"  
amortized cost 應攤成本   , $F0D  
annuities 年金   DWevg;_]$(  
applied cost 已分配成本   )*AA9   
applied expense 已分配費用   jgfP|oD  
applied manufacturing expense 己分配製造費用   $5p'+bE  
apportioned charge 攤派費用   u:>3j,Cs  
appreciation 漲價   ^# g;"K0  
article of association 公司章程   EG:WE^4  
assessment 課稅   WoT z'  
assets 資產   F/,<dNJ  
attorney fee 律師費   3'N L1du  
audit 審計   +!Gr`&w*)  
auditor 審計員   @%B!$\]  
average 平均數   D0_x|a  
average cost 平均成本   ^Ypx|-Vu!  
bad debt 壞賬    WT? U~.U  
balance 餘額   rH_:7#.E  
balance sheet 資產負債表   4oEq,o_  
bank account 銀行賬戶   \EfwS% P  
bank balance 銀行結存   &!EYT0=>p  
bank charge 銀行手續費   Nk~dfY<s  
bank deposit 銀行存款   K@u."e
aD  
bank discount 銀行貼現   Pw0KQUs  
bank draft 銀行匯票   Xv(9 YhS  
bank loan 銀行借款   Y{:/vOj  
bank overdraft 銀行透支   P!& CH4+  
bankers acceptance 銀行承兌   ] ,aAzjZ  
bankruptcy 破產   D{d$L9.  
bearer 持票人   aI#n+PW  
beneficiary 受益人   %Yn)t3d  
bequest 遺產   gBS#Z.  
bill 票據   Yt<PKs#E  
bill of exchange 匯票   a9_KQ=&CI  
bill of lading 提單   ])l[tVHm  
bills discounted 貼現票據   3tcsj0Rb  
bills payable 應付票據   P T.jR*  
bills receivable 應收票據   HP
H{{p  
board of directors 董事會   5K-)X9z?  
bonds 債券   a~TZ9yg+HL  
bonus 紅利   wef^o"aP  
book value 賬面價值   E"yf!*  
bookkeeper 簿記員  
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bookkeeping 簿記   ASU\O3%%  
branch office general ledger 支店往來賬戶   `*!>79_2C  
broker 經紀人   Z|GkM5QH:  
brought down 接前   -Dm .z16  
brought forward 接上頁   PGhZ`nl  
budget 預算   ? UDvFQ&  
by-product 副產品   diLl>z  
by-product sales 副產品銷售   ;i?!qB>baX  
capital 股本   0qUap*fvC  
capital income 資本收益   XFe7qt;%  
capital outlay 資本支出   M\6v}kUY  
capital stock 股本   0 >MI*fnY"  
capital stock certificate 股票   Czxrn2p/  
carried down 移後   F}DD;K  
carried forward 移下頁   OIT;fKl9  
cash 現金   vp9<.*h  
cash account 現金賬戶   <\EfG:e  
cash in bank 存銀行現金   0l@+xS;  
cash on delivery 交貨收款   GK%ovK  
cash on hand 庫存現金   )eMh,r  
cash payment 現金支付   X1dG'PQ  
cash purchase 現購   ` \0a5UFR  
cash sale 現沽   5z>\'a1U  
cashier 出?#123;員   { f3fc8(p  
cashiers check 本票   ][1u :V/ U  
certificate of deposit 存款單折   HwuPjc#
 
certificate of indebtedness 借據   e.^9&Fk"N  
certified check 保付支票   9v2 ;  
certified public accountant 會計師   93DBZqN  
charges 費用   eF1%5;" W  
charge for remittances 匯水手續費   ljON_*  
charter 營業執照   v |2j~  
chartered accountant 會計師   BF
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chattles 動產   Z$XpoDbOy  
check 支票   mhuaXbr  
che stub 支票存根   PtOnj)Q  
closed account 己結清賬戶   mIo7 K5z{  
closing 結算   w5jZI|  
closing entries 結賬紀錄   0z#k V}wE  
closing stock 期末存貨   =7,UqMl_  
closing the book 結賬   [1GEe
 
columnar journal 多欄日記賬   D:EF@il  
combination 聯合   W2N7  
commission 佣金   8m<<tv
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commodity 商品   MT0{hsuK9  
common stock 普通股   L{p
g?#\yC  
company 公司   Ti'kn{ Zv  
compensation 賠償   uJ[Vv4N%9  
compound interest 複利   cvfAa#tq>  
consignee 承銷人   o |iLBh$)  
consignment 寄銷   w%n]~w=8  
consignor 寄銷人   eMzCAO  
consolidated balance sheet 合併資產負債表   efR $s{n!  
consolidated profit and loss account 合併損益表   =rF8[Q0K  
consolidation 合併   ,&G M\FTeb  
construction cost 營建成本   ]H2 aYi$  
construction revenue 營建收入   KK$A4`YoR  
contract 合同   I9>*Yy5RNS  
control account 統制賬戶   R2W_/fsG  
copyright 版權   !g"9P7p  
corporation 公司   ^ni_%`Ag  
cost 成本   &J:)*EjVl5  
cost accounting 成本會計   nDy=ZsK  
cost of labour 勞工成本   7!;/w;C  
cost of production 生產成本   ]E^f8s0#V  
cost of manufacture 製造成本   DA~ELje^j  
cost of sales 銷貨成本   {E|gV9
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cost price 成本價格   AAgA]OD,  
credit 貸方   O%e.u>=4%  
credit note 收款通知單   A!yLwkc:5  
creditor 債權人   'bPo 5V
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crossed check 橫線支票   GYxI$y0:  
current account 往來活期賬戶   #57z-x[1  
current asset 流動資產   @x +#ZD(  
current liability 流動負債   ArK9E!`^  
current profit and loss 本期損益   kELyD( ^P`  
debit 借方   pr(\?\a  
debt 債務   |
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debtor 債務人   HC,@tfS  
deed 契據   aS G2K0  
deferred assets 遞延資產   MDt?7c  
deferred liabilities 遞延負債   o#/iR]3  
delivery 交貨   3=7h+ZgB  
delivery expense 送貨費   =
lQ[%&  
delivery order 出貨單   ^iS:mt  
demand draft 即期匯票   FoCkTp+/  
demand note 即期票據   b0 `9wn  
demurrage charge 延期費   B)8Hj).@B  
deposit 存款   Qpf]3  
deposit slip 存款單   8-YrmP2k  
depreciation 折舊   "\?G  
direct cost 直接成本   S]O Hv6  
direct labour 直接人工   [H DO^6U  
director 董事   \;gt&*$-  
discount 折扣   *PU,Rc()6  
discount on purchase 進貨折扣   :exuTn  
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