[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。   '6qH@r4Z<  
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acceptance 承兌    ,c`6-  
account 賬戶   b}Gm{;s!  
accountant 會計員   4z5qXI/<m4  
accounting 會計   >oJabR  
accounting system 會計制度   j:1N&7<FU  
accounts payable 應付賬款   6/L[`n"G  
accounts receivable 應收賬款   uo]\L^j   
accumulated profits 累積利益   u-iQ  
adjusting entry ?#123;整記錄   @4*eH\3  
adjustment ?#123;整   Hif|z[0$  
administration expense 管理費用   q! 0HsF  
advances 預付   HLDv{G'7  
advertising expense 廣告費   A}9^,C$#  
agency 代理   jbS@6 *_  
agent 代理人   >x6\A7  
agreement 契約   Pzzzv^+  
allotments 分配數   +1cr6a  
allowance 津貼   > Vq07R  
amalgamation 合併   ]SA/KV   
amortization 攤銷   }|Q \@3&  
amortized cost 應攤成本   =3'B$PY  
annuities 年金   ;U?=YSHk7  
applied cost 已分配成本   0N !rIz  
applied expense 已分配費用   &?QKWxN  
applied manufacturing expense 己分配製造費用   a] c03$fK  
apportioned charge 攤派費用   j7g>r/1eE  
appreciation 漲價   >wqWIw.w>  
article of association 公司章程   uaP5(hUI  
assessment 課稅   .R`_"7  
assets 資產   ck  `td%  
attorney fee 律師費   '>|
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audit 審計   C~>0K,C0^  
auditor 審計員   /V+7:WDj  
average 平均數   [g"nu0sOK  
average cost 平均成本   ehr\lcS<  
bad debt 壞賬   (kX:@9Pn  
balance 餘額   $ZyOBxI  
balance sheet 資產負債表   6W YVHG  
bank account 銀行賬戶   Jb> X$|N'%  
bank balance 銀行結存   P*;[&Nn4  
bank charge 銀行手續費   VSUWX1k4%  
bank deposit 銀行存款   M<l<n$rYS  
bank discount 銀行貼現   \25 EI]  
bank draft 銀行匯票   ;>ml@@Z  
bank loan 銀行借款   :##
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bank overdraft 銀行透支   GKWsJO5 n  
bankers acceptance 銀行承兌   *\:sHVyG(  
bankruptcy 破產   au=@]n#<(  
bearer 持票人   Zp{K_ec{  
beneficiary 受益人   3dZj<(.
 
bequest 遺產   3jfAv@I~  
bill 票據   e:MbMj6`  
bill of exchange 匯票   N?rE:0SJ  
bill of lading 提單   [C-FJ>=S  
bills discounted 貼現票據   //r)dN^  
bills payable 應付票據   \ 6taC  
bills receivable 應收票據   =`(W^&|  
board of directors 董事會   {C]tS5$Z  
bonds 債券   Dby|l#X  
bonus 紅利   er BerbEEH  
book value 賬面價值   t&JOASY
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bookkeeper 簿記員   x

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bookkeeping 簿記   s4f{ziLp  
branch office general ledger 支店往來賬戶   "t J[M  
broker 經紀人   PVxu8n  
brought down 接前   Rc9>^>w  
brought forward 接上頁   ,qB@agjvo<  
budget 預算   <i
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by-product 副產品   _XT ;   
by-product sales 副產品銷售   #:Q\   
capital 股本   $mAyM+ ph[  
capital income 資本收益   +,7vbs3  
capital outlay 資本支出   Fku<|1}&y  
capital stock 股本   NyC&j`d  
capital stock certificate 股票   VL"Cxs  
carried down 移後   ~A%+oa*2 ~  
carried forward 移下頁   W%&s$b(  
cash 現金   >ZgV8X:  
cash account 現金賬戶   7&jq  =  
cash in bank 存銀行現金   +S#Xm4  
cash on delivery 交貨收款   inq {" 6  
cash on hand 庫存現金   e1V 1Ae  
cash payment 現金支付   l*CCnqE  
cash purchase 現購   rN.8-  
cash sale 現沽   T#Bj5
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cashier 出?#123;員   )3|a_   
cashiers check 本票   ;2?fz@KZ  
certificate of deposit 存款單折   1x##b[LC  
certificate of indebtedness 借據   L"c.15\  
certified check 保付支票   b ettOg  
certified public accountant 會計師   e=#D 1
  
charges 費用   eMn'z]M&]  
charge for remittances 匯水手續費   j-i>Jd7  
charter 營業執照   yP` K [/  
chartered accountant 會計師   g#1Y4  
chattles 動產   ^) `e}}  
check 支票   kQ2WdpZ/  
che stub 支票存根   &Wdi 5T8  
closed account 己結清賬戶   B=r+ m
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closing 結算   F_/ra?WVH  
closing entries 結賬紀錄   b o_`P3  
closing stock 期末存貨   o1{3[=G  
closing the book 結賬   _ q>|pt.W  
columnar journal 多欄日記賬   tblduiN   
combination 聯合   sUiO~<Ozpk  
commission 佣金   9R-2\D]  
commodity 商品   tK#/S+l  
common stock 普通股   .Tw:Y,G  
company 公司   y> T>  
compensation 賠償   Cd6t
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compound interest 複利   1@TL >jq  
consignee 承銷人   pP"j|  
consignment 寄銷   &(p5z
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consignor 寄銷人   <4zSh3  
consolidated balance sheet 合併資產負債表   rY@9nQ\>g  
consolidated profit and loss account 合併損益表   Zrgv*  
consolidation 合併   3-Xd9ou  
construction cost 營建成本   ?V~vP%1  
construction revenue 營建收入   >xF&>SDC  
contract 合同    VS7  
control account 統制賬戶   NP4u/C<  
copyright 版權   #_IuB) qy  
corporation 公司   DV>;sCMJ %  
cost 成本   J5<16}*  
cost accounting 成本會計   xwwL  
cost of labour 勞工成本   k#/cdK!K  
cost of production 生產成本   GZuWAa  
cost of manufacture 製造成本   jlqSw4_  
cost of sales 銷貨成本   zyP/'X_~:  
cost price 成本價格   1IT(5Ml
eb  
credit 貸方   AG;KXL[V  
credit note 收款通知單   79o=HiOF99  
creditor 債權人   Qs#;sy W@~  
crossed check 橫線支票   ;v.J D7  
current account 往來活期賬戶   %z.d ;[Hs  
current asset 流動資產   LZ&I<ID`-  
current liability 流動負債   V)u#=OS  
current profit and loss 本期損益   sK/ymEfRv  
debit 借方   ' 0o^T 7C  
debt 債務   5'`DrTOA  
debtor 債務人   2\#$::B9  
deed 契據   -Oz! GX  
deferred assets 遞延資產   |(,{&\  
deferred liabilities 遞延負債   */@I$*  
delivery 交貨   Fo~q35uB  
delivery expense 送貨費   _[l&{,  
delivery order 出貨單   #i*PwgC%_  
demand draft 即期匯票   0G Q8}r  
demand note 即期票據   V|awbff:  
demurrage charge 延期費   F|o yrG  
deposit 存款   ~6QV?j  
deposit slip 存款單   4v{ Ye,2  
depreciation 折舊    b=Ektq  
direct cost 直接成本   ' eWG v  
direct labour 直接人工   n!Y}D:6c6  
director 董事   0=40}n&`  
discount 折扣   L`9.Gf  
discount on purchase 進貨折扣   ,4-],~T  
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