[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。   LQ@" Xe]5  
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acceptance 承兌   g_;\iqxL  
account 賬戶   fBU`k_  
accountant 會計員   nGC/R&  
accounting 會計   &h}#HS>l  
accounting system 會計制度   |Tv#4st  
accounts payable 應付賬款   z<MsKD0Q  
accounts receivable 應收賬款   p?02C#p  
accumulated profits 累積利益   2R[:]-b  
adjusting entry ?#123;整記錄   *IB4[6  
adjustment ?#123;整   =O~_Q-  
administration expense 管理費用   CXH&U@57{  
advances 預付   ))qy;Q,  
advertising expense 廣告費   C"y(5U)d  
agency 代理    0HZ{Y9]  
agent 代理人   !Lu2  
agreement 契約   'lH|e U&-  
allotments 分配數   0j^Kgx  
allowance 津貼   =7?4eYHC  
amalgamation 合併   u^&^UxCA  
amortization 攤銷   4VHn  \  
amortized cost 應攤成本   u2t
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annuities 年金   E fqX y>W  
applied cost 已分配成本   Q-(zwAaE
 
applied expense 已分配費用   ,<.V7(|t)  
applied manufacturing expense 己分配製造費用   >>,e4s,  
apportioned charge 攤派費用   9[#pIPxNK  
appreciation 漲價   kpuz]a7pK  
article of association 公司章程   <;lkUU(WT2  
assessment 課稅   ${DUCud,kY  
assets 資產   (|2t# 'm  
attorney fee 律師費   z[N`s$;  
audit 審計   }H53~@WP>  
auditor 審計員   Lw1Yvtn  
average 平均數   <]o x;-56  
average cost 平均成本   )Om*@;r(  
bad debt 壞賬   p#-Z4-`  
balance 餘額   -uS!\  
balance sheet 資產負債表   EAUEQk?9  
bank account 銀行賬戶   VG5i{1 0  
bank balance 銀行結存   _T60;ZI+^  
bank charge 銀行手續費    8$=n j  
bank deposit 銀行存款   ]U+LJOb  
bank discount 銀行貼現   IW5,
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bank draft 銀行匯票   7^avpf)>  
bank loan 銀行借款   Y/F6\oh  
bank overdraft 銀行透支   a .#)G[*  
bankers acceptance 銀行承兌   /'SNw?&  
bankruptcy 破產   3<Lx&p~%T  
bearer 持票人   poE0{HOU  
beneficiary 受益人  
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bequest 遺產   YP oSRA L  
bill 票據   Lj({[H7D!  
bill of exchange 匯票   q
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bill of lading 提單   Xg6Jh``  
bills discounted 貼現票據   n9\TO9N  
bills payable 應付票據   6jaEv#  
bills receivable 應收票據   }J}-//[A  
board of directors 董事會   9 ql~q  
bonds 債券   t9l
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bonus 紅利   U gat1Pz  
book value 賬面價值   b!t0w{^w  
bookkeeper 簿記員   +
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bookkeeping 簿記    }FROB/  
branch office general ledger 支店往來賬戶   8S TvCH"Z_  
broker 經紀人   lf|FWqqV  
brought down 接前   E_rI?t^  
brought forward 接上頁   @mCEHI{P  
budget 預算   &u ."A3(  
by-product 副產品   `7E;VL^Y1  
by-product sales 副產品銷售   ZvM
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capital 股本   WCZjXDiwJ  
capital income 資本收益   gjyYCjF  
capital outlay 資本支出   LENq_@$  
capital stock 股本   K-)] 1BG  
capital stock certificate 股票   xK[ou'  
carried down 移後   K8|r&`X0  
carried forward 移下頁   ;?Tbnn Wn  
cash 現金   h 8q[1"a:  
cash account 現金賬戶   BKCiIfkZ  
cash in bank 存銀行現金   b#%hY{$j  
cash on delivery 交貨收款   mthA4sz  
cash on hand 庫存現金   g{)dP!}  
cash payment 現金支付   :LQYo'@yB  
cash purchase 現購   l'rja.\  
cash sale 現沽   'ZF{R3Xu  
cashier 出?#123;員   KfEx"94  
cashiers check 本票   2QcOR4_V  
certificate of deposit 存款單折   b
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certificate of indebtedness 借據   QO:!p5^:  
certified check 保付支票   |*xA8&/  
certified public accountant 會計師   z|J_b"u4  
charges 費用   g}oi!f$|  
charge for remittances 匯水手續費   C3f' {}  
charter 營業執照   .NC!7+1m  
chartered accountant 會計師   9<?M8_  
chattles 動產   W+c<2?d:  
check 支票   KK4`l}Fk:n  
che stub 支票存根   nc29j_Id  
closed account 己結清賬戶   `{h*/Q  
closing 結算   qBQ?HLK-  
closing entries 結賬紀錄   3pROf#M  
closing stock 期末存貨   ;4\2.*s  
closing the book 結賬   Xu'&ynID  
columnar journal 多欄日記賬   sE<V5`Z=  
combination 聯合   Q$W  
commission 佣金   _.Nbt(mz  
commodity 商品   ys^oG$lq  
common stock 普通股   PdFKs+Z`  
company 公司   1-uxC^u?|#  
compensation 賠償   pU}(@oy  
compound interest 複利   7F7{)L  
consignee 承銷人   |Zpfq63W  
consignment 寄銷   4Z=_,#h4.  
consignor 寄銷人   >2)OiQ`zg  
consolidated balance sheet 合併資產負債表   r+i($jMs  
consolidated profit and loss account 合併損益表   O63<AY@  
consolidation 合併   |s(FLF-  
construction cost 營建成本   ZQsJL\x[UK  
construction revenue 營建收入   Kk0g0C:"EO  
contract 合同   9L?.m&  
control account 統制賬戶   Fyx|z'4b  
copyright 版權   ah&D%8E  
corporation 公司   /Iy
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cost 成本   IMFDM."s  
cost accounting 成本會計   bo>*fNqAIy  
cost of labour 勞工成本   Zn+.
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cost of production 生產成本   rU:
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cost of manufacture 製造成本   myQagqRx  
cost of sales 銷貨成本   D/xbF`  
cost price 成本價格   TER=*"!  
credit 貸方   ? (Oy\  
credit note 收款通知單   %N6A+5H  
creditor 債權人   x /S}Q8!"}  
crossed check 橫線支票   7kLz[N6Ll  
current account 往來活期賬戶   /{l$sBUL  
current asset 流動資產   `2WFk8) F  
current liability 流動負債   t#})Awy^R  
current profit and loss 本期損益   ]@c+]{  
debit 借方   Z
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debt 債務   Gr'  CtO  
debtor 債務人   :{v#'U/^  
deed 契據   Yui3+}Ms  
deferred assets 遞延資產   orpriO|qD  
deferred liabilities 遞延負債   dr}`H,X"3  
delivery 交貨   6r0krbN  
delivery expense 送貨費   %P/Jq#FE.  
delivery order 出貨單   
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demand draft 即期匯票   Tbih+#?  
demand note 即期票據   &j`}vg  
demurrage charge 延期費   BwGfTua  
deposit 存款   qvsd5PeCO  
deposit slip 存款單   z&)A,ryW0  
depreciation 折舊   %#:{UR)
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direct cost 直接成本   Jb@ V}Ul$  
direct labour 直接人工   O2E/jj  
director 董事   m+R[#GE8#  
discount 折扣   jl$ece5v  
discount on purchase 進貨折扣   RD
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