[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。   8[FC  
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acceptance 承兌   Dg#Ab8  
account 賬戶   7OOB6[.fu  
accountant 會計員   <!zItFMD[m  
accounting 會計   Z<r&- !z  
accounting system 會計制度   "7)F";_(^  
accounts payable 應付賬款   5. |rzk>  
accounts receivable 應收賬款   7@DinA!  
accumulated profits 累積利益   _}!Q4K  
adjusting entry ?#123;整記錄   /:e|B;P`k  
adjustment ?#123;整   5Tpn`2F  
administration expense 管理費用   ^%d+nKx9nL  
advances 預付   ){>;eky  
advertising expense 廣告費   DI}h?Uf ,  
agency 代理   _uHyE }d  
agent 代理人   _ 'AIXez7q  
agreement 契約   zPV/{)S  
allotments 分配數   IHo6&  
allowance 津貼   }M
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amalgamation 合併   IFPywL{K  
amortization 攤銷   r+0)l:{.  
amortized cost 應攤成本   -r-`T s  
annuities 年金   FZA8@J|Q4  
applied cost 已分配成本   3Uag[ms  
applied expense 已分配費用   i%*x7zjY{  
applied manufacturing expense 己分配製造費用   ~.x!st}  
apportioned charge 攤派費用   ]hvB-R16f  
appreciation 漲價   jd2Fh):q  
article of association 公司章程   O:7y-r0i  
assessment 課稅   ^s5.jlZr@  
assets 資產   CaBTqo  
attorney fee 律師費    ]NAPvw#p  
audit 審計   |x
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auditor 審計員   il-&d]AP  
average 平均數   Vn/6D[}Tu  
average cost 平均成本   ydns_Z  
bad debt 壞賬   =,@SZsM*B  
balance 餘額   %q*U[vv  
balance sheet 資產負債表   g>im2AD+e  
bank account 銀行賬戶   j9u-C/Q\r  
bank balance 銀行結存   syZ-xE]}  
bank charge 銀行手續費   Y,(eu*Za  
bank deposit 銀行存款   aYj3a;EmU  
bank discount 銀行貼現   NM8F  
bank draft 銀行匯票   W&!Yprr  
bank loan 銀行借款   ao-C9|2>NU  
bank overdraft 銀行透支   ,+X8?9v  
bankers acceptance 銀行承兌   z|b4w7I  
bankruptcy 破產   2tr2:PB`  
bearer 持票人   n)K6Z{x  
beneficiary 受益人   _~cmR<  
bequest 遺產   E?XA/z !  
bill 票據   _ _)Z Q  
bill of exchange 匯票   K5.C*|w  
bill of lading 提單   sG VC+!E  
bills discounted 貼現票據   lHGv:TN  
bills payable 應付票據   . t3@86xTJ  
bills receivable 應收票據   "Z{^i3gN  
board of directors 董事會   nlmkkTHF8  
bonds 債券   MW$9,[  
bonus 紅利   '[-/Xa['  
book value 賬面價值   QHM39Eu]  
bookkeeper 簿記員   0Hz3nd?v  
bookkeeping 簿記   So8P8TCK  
branch office general ledger 支店往來賬戶   u\E.H5u27  
broker 經紀人   cn\_;TYiJ  
brought down 接前   g]ihwm~  
brought forward 接上頁   nu3 A'E`'k  
budget 預算   +'Ge ?(E4_  
by-product 副產品   7]v-2 *  
by-product sales 副產品銷售   AjlG_F  
capital 股本   isd[l-wAmf  
capital income 資本收益   (~OwO_|3  
capital outlay 資本支出   Yr31GJ}K  
capital stock 股本   N4Lk3]  
capital stock certificate 股票   #YNb&K n  
carried down 移後   u3ZG;ykM  
carried forward 移下頁   |(V%(_s  
cash 現金   \D[BRE+  
cash account 現金賬戶   3|?fGT;P  
cash in bank 存銀行現金   OS9v.pz  
cash on delivery 交貨收款   k Z3tz?D
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cash on hand 庫存現金   T#BOrT>V  
cash payment 現金支付   an7N<-?
 
cash purchase 現購   5Ci}w|c/>  
cash sale 現沽   lR(&Wc\j  
cashier 出?#123;員   soohyK8  
cashiers check 本票   g&bO8vR=  
certificate of deposit 存款單折   ='JX_U`A^F  
certificate of indebtedness 借據   ~8X'p6  
certified check 保付支票   @<PL  
certified public accountant 會計師   vP?yl "U  
charges 費用   oD
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charge for remittances 匯水手續費   /Yh([P>  
charter 營業執照   kp$ILZ  
chartered accountant 會計師   Kq?7#,_  
chattles 動產   'IP!)DS  
check 支票   bk?\=4B:E  
che stub 支票存根   'I~dJEW7  
closed account 己結清賬戶   w#1dO~  
closing 結算   g\.N>P@Bu  
closing entries 結賬紀錄   =,'Z6?%p  
closing stock 期末存貨   Vg+SXq6G  
closing the book 結賬   <#Lw.;(U;k  
columnar journal 多欄日記賬   7h<K)aT  
combination 聯合   QEgv,J{  
commission 佣金   |l|]Tw  
commodity 商品   L8G4K)  
common stock 普通股   e)7)~g54  
company 公司   R3PhKdQ"
 
compensation 賠償   G#V22Wca8  
compound interest 複利   J53;w:O  
consignee 承銷人   }:mI6zsNj  
consignment 寄銷   5Z[D(z  
consignor 寄銷人   VJ"3G;;  
consolidated balance sheet 合併資產負債表   Dpd$&Wr0Y  
consolidated profit and loss account 合併損益表   )yP>}ME  
consolidation 合併   W% [
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construction cost 營建成本   ,54<U~Lg:  
construction revenue 營建收入   GCKl[<9*  
contract 合同   Ae#6=]V+^  
control account 統制賬戶   LJy'wl  
copyright 版權   #r:`bQ0;  
corporation 公司   wj^I1;lO  
cost 成本   -AT@M1K7%  
cost accounting 成本會計   ~c^-DAgB  
cost of labour 勞工成本   5dF=DCZ  
cost of production 生產成本   *LRGfk+h  
cost of manufacture 製造成本   a}K+w7VY\  
cost of sales 銷貨成本   D:(f"  
cost price 成本價格   3$8}%?i  
credit 貸方   1I`D$Xq~:  
credit note 收款通知單   ^ztf:'l@C  
creditor 債權人   zEW:Xe)  
crossed check 橫線支票   t}7wRTG  
current account 往來活期賬戶   rieQ&Jt"  
current asset 流動資產   o zYI/b^  
current liability 流動負債   o FLrSmY)E  
current profit and loss 本期損益   "{_"NjH  
debit 借方   co3 ,8\N0  
debt 債務   /aqN`  
debtor 債務人   1,T9HpM  
deed 契據   mz*z1`\7v\  
deferred assets 遞延資產   @:&+wq_>A^  
deferred liabilities 遞延負債   1l_}O1  
delivery 交貨   -z$0S%2?  
delivery expense 送貨費   i!3KG|V  
delivery order 出貨單   ".%LBs~$  
demand draft 即期匯票   dYd~ 9  
demand note 即期票據   kPH^X}O$  
demurrage charge 延期費   d_uy;-3  
deposit 存款   [,^dM:E/  
deposit slip 存款單   hD1 AK+y  
depreciation 折舊   i=N\[&
 
direct cost 直接成本   $:[BB,$  
direct labour 直接人工   R3n&o%$*  
director 董事   lrhAO"/1  
discount 折扣   yk<jlVF$j  
discount on purchase 進貨折扣   ?+5{HFx  
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