[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。   G\.~/<Mg+  
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acceptance 承兌   _|k$[^ln^  
account 賬戶   a#oROb-*~  
accountant 會計員   q=1 N&#RG  
accounting 會計   )rc!irac]  
accounting system 會計制度   y^.66
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accounts payable 應付賬款   d} >Po%r:  
accounts receivable 應收賬款   TlG>)Z@/  
accumulated profits 累積利益   m |*B0GW  
adjusting entry ?#123;整記錄   tbrU>KCBD  
adjustment ?#123;整   )S
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administration expense 管理費用   o%d TcoCN  
advances 預付   @]\fO)\f  
advertising expense 廣告費   %X}ZX|{O  
agency 代理   blO4)7m  
agent 代理人   oXPA<ef o  
agreement 契約   %mI0*YRma  
allotments 分配數   yR}.Xq/  
allowance 津貼   [4)Oi-_Y>  
amalgamation 合併   +UzQJt/>>  
amortization 攤銷   <_?zln:4.  
amortized cost 應攤成本   c*USA eP  
annuities 年金   xR7ZqTcw  
applied cost 已分配成本   [W[{ 4 Xu  
applied expense 已分配費用   pR0[qsQM  
applied manufacturing expense 己分配製造費用   STKL
 
apportioned charge 攤派費用   Zxk~X}K\P  
appreciation 漲價   7ZcF0h  
article of association 公司章程   lExQp2E  
assessment 課稅   KE?t?p  
assets 資產   %nA})nA7=  
attorney fee 律師費   l#)X/(?;  
audit 審計   2y[Q  
auditor 審計員   Vk5Z[w a  
average 平均數    hfB$4s9  
average cost 平均成本   ^FCXcn9  
bad debt 壞賬   Ky3mzw|  
balance 餘額   >e]g T  
balance sheet 資產負債表   #2R
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bank account 銀行賬戶   fN vQ.;  
bank balance 銀行結存   awLvLkQb{  
bank charge 銀行手續費   dQ:,pe7A  
bank deposit 銀行存款   r>mBe;[TX  
bank discount 銀行貼現   _,3ljf?WQM  
bank draft 銀行匯票   _H]\  
bank loan 銀行借款   1" '3/MFQ8  
bank overdraft 銀行透支   VQ
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bankers acceptance 銀行承兌   GwWK'F'2  
bankruptcy 破產   X><C#G  
bearer 持票人   ew;;e|24  
beneficiary 受益人   @N'n>8Wn  
bequest 遺產   S"bN9?;#u  
bill 票據   vu0Ql1  
bill of exchange 匯票   {i;,Io7W  
bill of lading 提單   "1o{mvCkR  
bills discounted 貼現票據   *)^6' 4=  
bills payable 應付票據   %-hSa~20  
bills receivable 應收票據   5(;Y&?k  
board of directors 董事會   D?Oe";"/  
bonds 債券   .
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bonus 紅利   ?G{0{c2  
book value 賬面價值   n,T &n  
bookkeeper 簿記員   DYX{v`>f^  
bookkeeping 簿記   Sv=YI
 
branch office general ledger 支店往來賬戶   y6 (L=$+B  
broker 經紀人   KQ~y;{h?b  
brought down 接前   U1\EwBK8*T  
brought forward 接上頁   q` S ~w  
budget 預算   W]4Z4&  
by-product 副產品   A;cA|`b  
by-product sales 副產品銷售   :s)cTq|3  
capital 股本   }n)0}U5;0  
capital income 資本收益   =%_=!%  
capital outlay 資本支出   @52#ZWy  
capital stock 股本   ]w*"KG!(  
capital stock certificate 股票   "LlpZtw  
carried down 移後   !Uiq3s`1T  
carried forward 移下頁   s,R:D).  
cash 現金   rrIyZ@_d9  
cash account 現金賬戶   ^^q&VL  
cash in bank 存銀行現金   @ZEBtM%.O  
cash on delivery 交貨收款   *%uzLW0  
cash on hand 庫存現金   0kJ8H!~u  
cash payment 現金支付   C-pR$WM:HN  
cash purchase 現購    9qX$  
cash sale 現沽   7i5B=y7b  
cashier 出?#123;員   5 (~Lr3v0  
cashiers check 本票   v^A+LZ*d  
certificate of deposit 存款單折   lpT&v;$`  
certificate of indebtedness 借據   bH +NRNI]  
certified check 保付支票   &5 7c!)  
certified public accountant 會計師   ^f[6NYS?  
charges 費用   eKLvBa-{@  
charge for remittances 匯水手續費   9nY`rF8@  
charter 營業執照   LhG\)>Y%  
chartered accountant 會計師   (
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chattles 動產   m.++nF  
check 支票   j"Jf|Hq $  
che stub 支票存根   6R :hsC$  
closed account 己結清賬戶   |s3;`Nxu7  
closing 結算   NuOA'e+i  
closing entries 結賬紀錄   Xg~9<BGsi  
closing stock 期末存貨   ?HG[N7=j  
closing the book 結賬   hpf0fU  
columnar journal 多欄日記賬   ss-W[|cH U  
combination 聯合   (wj:Gc  
commission 佣金   '2X$. ^aW  
commodity 商品   2: QT`e&  
common stock 普通股   $yU 5WEX  
company 公司   l8~(bq1  
compensation 賠償   ;R=n<=Axa  
compound interest 複利   ?j&hG|W9<z  
consignee 承銷人   t R51Pw  
consignment 寄銷   yPE3Awh5  
consignor 寄銷人   2l?^\9&
 
consolidated balance sheet 合併資產負債表   kq| !{_  
consolidated profit and loss account 合併損益表   cfmLErkp  
consolidation 合併   _DxHJl  
construction cost 營建成本   s.4+5
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construction revenue 營建收入   20I`F>-*  
contract 合同   zS:2?VXxq  
control account 統制賬戶   s AFn.W  
copyright 版權   GZO:lDdA  
corporation 公司   /mwUDf6x  
cost 成本   ]x)!Kd2>  
cost accounting 成本會計   !h1:AW_iz  
cost of labour 勞工成本   "U^m~N9k{  
cost of production 生產成本   FS}b9sQ)  
cost of manufacture 製造成本   $e1.y b%  
cost of sales 銷貨成本   1IoW}yT  
cost price 成本價格   :G>w MMv&z  
credit 貸方   89>}`:xS^  
credit note 收款通知單   YM`T"`f  
creditor 債權人   *=i&n>  
crossed check 橫線支票   '( I0VJJ   
current account 往來活期賬戶    Gd A!8  
current asset 流動資產   +TbAtkEF*  
current liability 流動負債   TG;[,oa  
current profit and loss 本期損益   A+^okT37r  
debit 借方   ,>aa2  
debt 債務   jyD~ER}J  
debtor 債務人   R'sNMWM  
deed 契據   k.C&6*l!5;  
deferred assets 遞延資產   j7)mC4o:%  
deferred liabilities 遞延負債  
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delivery 交貨   JPF6zz l)  
delivery expense 送貨費   g8cBb5(L  
delivery order 出貨單   ]AQ}_dRi=  
demand draft 即期匯票   T 1q27I  
demand note 即期票據   #czTX%+9(e  
demurrage charge 延期費   t Cb34Wpf  
deposit 存款   e".=E;o`  
deposit slip 存款單   c2NB@T9'v  
depreciation 折舊   .K84"Gdx  
direct cost 直接成本   inh:b .,B  
direct labour 直接人工   8#;=>m%  
director 董事   zg3kU65PJE  
discount 折扣   3!8(A/YP;  
discount on purchase 進貨折扣   |\dv$`_T  
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