[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。   o1/lZm{\~n  
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acceptance 承兌   ?~QIALA  
account 賬戶   6ITLGA  
accountant 會計員   /n4pXT  
accounting 會計   8V-\e?&^  
accounting system 會計制度   zj|/ CxV  
accounts payable 應付賬款   TbehR:B5g  
accounts receivable 應收賬款   j2Pn<0U  
accumulated profits 累積利益   7D fTfTU6  
adjusting entry ?#123;整記錄   zLD| /`  
adjustment ?#123;整  
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administration expense 管理費用   ,b$2=JO'f  
advances 預付   s:AkkkF  
advertising expense 廣告費   =D^TK-H  
agency 代理   c:l]=O   
agent 代理人   2Nj9U#A  
agreement 契約    pAu72O?  
allotments 分配數   1KYN>s:  
allowance 津貼   rz(0:vxwA  
amalgamation 合併   i\H+X   
amortization 攤銷   S }>n1F_
 
amortized cost 應攤成本   |fHB[ W#  
annuities 年金   FhIqy %X  
applied cost 已分配成本   to6;?uC+|i  
applied expense 已分配費用   w#^U45y1v  
applied manufacturing expense 己分配製造費用   IF@HzT;Q  
apportioned charge 攤派費用   {$M;H+Foh  
appreciation 漲價   -K[782Q  
article of association 公司章程   XW L^  
assessment 課稅   'ho{eR@d  
assets 資產   Q!M)xNl/  
attorney fee 律師費   PVao  
audit 審計   fRm}S>Nibb  
auditor 審計員   1IgHc.s  
average 平均數   = c~I .  
average cost 平均成本   ;:m&#YJV  
bad debt 壞賬   {5%/T,  
balance 餘額   :ZxLJK9 x1  
balance sheet 資產負債表   @gSkROCdC)  
bank account 銀行賬戶   }xFi& <  
bank balance 銀行結存   Vdn.)ir~P  
bank charge 銀行手續費   !CjqL~  
bank deposit 銀行存款   H0*5_OJ!i  
bank discount 銀行貼現   )uP[!LV[e  
bank draft 銀行匯票   L<(VG{)Z  
bank loan 銀行借款   e(1k0W4B  
bank overdraft 銀行透支   k:#6^!b1  
bankers acceptance 銀行承兌   7?)/>lx\>$  
bankruptcy 破產  
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bearer 持票人   dZ:r&Qa  
beneficiary 受益人   Xev54!619  
bequest 遺產   Ak~4|w-  
bill 票據   2:$ k  
bill of exchange 匯票   $gp!w8h  
bill of lading 提單   v&3O&y/1v  
bills discounted 貼現票據   =z:U~D  
bills payable 應付票據   ]#<  
bills receivable 應收票據   i9UI,b%X  
board of directors 董事會   A2x;fgi  
bonds 債券   *rqm8z50a  
bonus 紅利   p-GT`D  
book value 賬面價值   (OQ?<'Qa  
bookkeeper 簿記員   OYf{?-QD  
bookkeeping 簿記   {aN(d3c  
branch office general ledger 支店往來賬戶   .9LL+d  
broker 經紀人   )Mz
t3u  
brought down 接前   @XOi62(  
brought forward 接上頁   fo\\o4Qyh  
budget 預算   yZSvn[f  
by-product 副產品   =hw ^P%Zn  
by-product sales 副產品銷售   `HUf v@5  
capital 股本   JZ`L%  
capital income 資本收益   nR8]@cC  
capital outlay 資本支出   WfGH|u  
capital stock 股本   i#,1iVSG  
capital stock certificate 股票   6CNS%\A  
carried down 移後   NMjnL&P`  
carried forward 移下頁   ZHy><=2  
cash 現金    SNvb1&  
cash account 現金賬戶   ;mO,3dV  
cash in bank 存銀行現金   7unA"9=[4V  
cash on delivery 交貨收款   %OI4a5V*l  
cash on hand 庫存現金   <<3+g"enno  
cash payment 現金支付   Ugi5OKdj7)  
cash purchase 現購   ~HP L V  
cash sale 現沽   0->/`/xm  
cashier 出?#123;員   $(>f8)Uku(  
cashiers check 本票   PI7I BI  
certificate of deposit 存款單折   6MrKi|'X@  
certificate of indebtedness 借據   X9'xn 0n;  
certified check 保付支票   $P?{O3:V  
certified public accountant 會計師   L+Pc<U)T+  
charges 費用   r`]7S_t5T  
charge for remittances 匯水手續費   R}J-nJlb  
charter 營業執照   b*9e1/]  
chartered accountant 會計師   umDtp\  
chattles 動產   Js}tZ\+P75  
check 支票   n0.8)=;2  
che stub 支票存根   *5wv%-  
closed account 己結清賬戶   [:i sZG*  
closing 結算   \ j]~ >9  
closing entries 結賬紀錄   6H;kJHn  
closing stock 期末存貨   T|f_~#?eV  
closing the book 結賬   a!.!2a&t  
columnar journal 多欄日記賬   K<,Y^3]6?  
combination 聯合   9kd.j@C  
commission 佣金   Dy
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commodity 商品   *?Wtj  
common stock 普通股   d5, FM  
company 公司   ct\<;I(H  
compensation 賠償   DN|vz}s  
compound interest 複利   I2*oTUSik  
consignee 承銷人   ry,}F@P&  
consignment 寄銷   T` ;k!F46  
consignor 寄銷人   ,#%SK;1<  
consolidated balance sheet 合併資產負債表   _z:Qhe  
consolidated profit and loss account 合併損益表   G4yUC<TqBP  
consolidation 合併   Orc>.~+f%A  
construction cost 營建成本   m9g^ -X  
construction revenue 營建收入   Bi_J5 If  
contract 合同   -eYL*P
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control account 統制賬戶   )
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copyright 版權   J_/05(48  
corporation 公司   ")\ *2d  
cost 成本   4H7Oh*P\j  
cost accounting 成本會計   {Vl"m2  
cost of labour 勞工成本   7h1"^}M&  
cost of production 生產成本   Qy%xL9  
cost of manufacture 製造成本   iJ*%dio  
cost of sales 銷貨成本   tnRJ#[Io  
cost price 成本價格   Z`"n: '&  
credit 貸方   ^HoJ.oC/  
credit note 收款通知單   g!5#,kJM  
creditor 債權人   7X:hIl  
crossed check 橫線支票   (\q[gy R  
current account 往來活期賬戶   Jh(mbD  
current asset 流動資產   -~0'a  
current liability 流動負債   #[(0tc/  
current profit and loss 本期損益   jr dtd6b}  
debit 借方   #?5 VsD8  
debt 債務   T;%+]:w<  
debtor 債務人   G%`cJdM  
deed 契據   &0h=4i=6r  
deferred assets 遞延資產   ;l#?SY Y  
deferred liabilities 遞延負債   +ks$UvtY  
delivery 交貨   DUPmq!A  
delivery expense 送貨費   " V/k<HRw  
delivery order 出貨單   jM;d>Gymx  
demand draft 即期匯票   OM xxI6h  
demand note 即期票據   "#J}A0  
demurrage charge 延期費   (aBP|rxg  
deposit 存款   `bi k/o=%  
deposit slip 存款單   j~Ff /O  
depreciation 折舊   zlN+edgY#,  
direct cost 直接成本   ?xf~!D  
direct labour 直接人工   u4xA'X'~R  
director 董事   aEZJNWv  
discount 折扣   =/f74s t  
discount on purchase 進貨折扣   OT"lP(,  
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