[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。   (V6bX]<  
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acceptance 承兌   ~k?rP}>0  
account 賬戶   <C'_:&M  
accountant 會計員   !\7`I}:  
accounting 會計   ct3i^,i  
accounting system 會計制度   a(A~S u97  
accounts payable 應付賬款   V)<>W_g  
accounts receivable 應收賬款   ,]2?S5R  
accumulated profits 累積利益   <@.e.H  
adjusting entry ?#123;整記錄   R}0gIp=  
adjustment ?#123;整   <x^$Fu
 
administration expense 管理費用   'OtTq8G  
advances 預付   bN. G%1  
advertising expense 廣告費   ^~[7])}g6  
agency 代理   J.1c,@  
agent 代理人   nd8<*ru$  
agreement 契約   N^rpPq  
allotments 分配數   p<r<Y%  
allowance 津貼   _Rii19k  
amalgamation 合併   :.*Q@X}-I  
amortization 攤銷   Df4O~j$U"s  
amortized cost 應攤成本   
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annuities 年金   AhF@  
applied cost 已分配成本   _h-agn4[i  
applied expense 已分配費用   `Ow]@flLI  
applied manufacturing expense 己分配製造費用   vTK%8qoZ  
apportioned charge 攤派費用   Zmyq6.1q~  
appreciation 漲價   crIF5^3Yby  
article of association 公司章程   b\(f
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assessment 課稅   L}*o8l`  
assets 資產   JI!1 .]&  
attorney fee 律師費   0(y*EJA$  
audit 審計   >`x|E-X"  
auditor 審計員   89&9VX^A  
average 平均數   }U_^zQfaj  
average cost 平均成本   .z,-ThTH@\  
bad debt 壞賬   s1 >8uW  
balance 餘額   ]20:8l'  
balance sheet 資產負債表   2.Vrh@FNRo  
bank account 銀行賬戶   S5hc@^|0Z  
bank balance 銀行結存   FAnz0p+t  
bank charge 銀行手續費   Z3TC
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bank deposit 銀行存款   [}4zqY{  
bank discount 銀行貼現   ^&Yt
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bank draft 銀行匯票   bPFGQlmIO  
bank loan 銀行借款   *1dZs~_  
bank overdraft 銀行透支   v"1&xe^4  
bankers acceptance 銀行承兌   u<:uL  
bankruptcy 破產   4~Cf_`X}]  
bearer 持票人   o
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beneficiary 受益人   bra2xHK@  
bequest 遺產   U%@
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bill 票據   IE\RP!  
bill of exchange 匯票   gV@xu)l  
bill of lading 提單   pqO3( 2F9
 
bills discounted 貼現票據   3~P$p<  
bills payable 應付票據   wnX;eU/n  
bills receivable 應收票據   }6[jJ`=gOx  
board of directors 董事會   */K[B(G  
bonds 債券   Ms6;iW9  
bonus 紅利   mHMsK}=~  
book value 賬面價值   M]5l-i$  
bookkeeper 簿記員   [s^pP2  
bookkeeping 簿記   eW8cI)wU  
branch office general ledger 支店往來賬戶   M#^q <K %  
broker 經紀人   |2^mCL.r  
brought down 接前   t_Eivm-,B  
brought forward 接上頁   ]#M"|iTR  
budget 預算   c
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by-product 副產品   PJB_"?NTTC  
by-product sales 副產品銷售   k
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capital 股本   c_
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capital income 資本收益   hXI[FICQU{  
capital outlay 資本支出   \xS X'/G  
capital stock 股本   oX)a6FXK>  
capital stock certificate 股票   9 q?knMt  
carried down 移後   h's[) t  
carried forward 移下頁   ]xvhUv!G  
cash 現金   3|$?T|#B  
cash account 現金賬戶   s>G6/TTH6  
cash in bank 存銀行現金   w-WAgAch  
cash on delivery 交貨收款   <T7@,_T  
cash on hand 庫存現金   h:Gs9]Lvtv  
cash payment 現金支付   +DSbr5"VlB  
cash purchase 現購    $Z&6  
cash sale 現沽   Z|@-=S(.  
cashier 出?#123;員   qsp3G7\'=  
cashiers check 本票   TgV-U  
certificate of deposit 存款單折   D?E VzG  
certificate of indebtedness 借據   T+XcEI6w  
certified check 保付支票   1W*Qc_5 v1  
certified public accountant 會計師   Aa1#Ew<r  
charges 費用   ;L87 %P(.  
charge for remittances 匯水手續費   _~Od G  
charter 營業執照   hRuiuGC  
chartered accountant 會計師   n2*Ua/J-8  
chattles 動產   ){GJgk|P  
check 支票   fQ~~%#z1  
che stub 支票存根   0D4 4  
closed account 己結清賬戶   ("A45\5  
closing 結算   L`M{bRl+1  
closing entries 結賬紀錄   j\KOKvY)  
closing stock 期末存貨   C|H`.|Q  
closing the book 結賬   mu0L_u(P  
columnar journal 多欄日記賬   \t{4pobo  
combination 聯合   t#M[w|5?  
commission 佣金   &z 3_N  
commodity 商品   7oLlRU  
common stock 普通股   @I Y<i5(  
company 公司   ,FYA*}[  
compensation 賠償   J8FzQ2  
compound interest 複利   b^[>\s'  
consignee 承銷人  
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consignment 寄銷   d+P<ce2G  
consignor 寄銷人   ajRht+{  
consolidated balance sheet 合併資產負債表    U'b}%[  
consolidated profit and loss account 合併損益表   49/2E@G4.  
consolidation 合併   M&zB&Ia"'  
construction cost 營建成本   im>/$!&OyI  
construction revenue 營建收入   Wsd_RT}ww  
contract 合同   jMWTNZ  
control account 統制賬戶   ([JFX@  
copyright 版權   LVP6vs  
corporation 公司   n>^9+Rx|i  
cost 成本   5Q}HLjG8Z  
cost accounting 成本會計   ~>]Ie~E: (  
cost of labour 勞工成本   kdA]gpdw  
cost of production 生產成本   p^{yA"MQ  
cost of manufacture 製造成本   qYqd-R  
cost of sales 銷貨成本   [PrJf"Z "  
cost price 成本價格   4u p7:?  
credit 貸方   '
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credit note 收款通知單   t(,2x%{  
creditor 債權人   " d~M\Az  
crossed check 橫線支票   9[E/^  
current account 往來活期賬戶   S-6i5H"B&  
current asset 流動資產   RionKi
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current liability 流動負債   ieEtC,U  
current profit and loss 本期損益   (s1iYK  
debit 借方   2#`d:@r  
debt 債務   h9A=20fj  
debtor 債務人   E
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deed 契據   ,=ju^_^sA  
deferred assets 遞延資產   "H=fWz5z  
deferred liabilities 遞延負債   BH^cR<<j  
delivery 交貨   A?ESjMy(R  
delivery expense 送貨費   }D ~m%%,  
delivery order 出貨單   h1j1PRE  
demand draft 即期匯票   dZJU>o'BG  
demand note 即期票據   8r.MODZG/  
demurrage charge 延期費   cJ,`71xop,  
deposit 存款   2zjY|g/  
deposit slip 存款單   sYTToanA$?  
depreciation 折舊   /{ 8.Jcx$  
direct cost 直接成本   v<} $d.&*  
direct labour 直接人工   7z&^i-l.  
director 董事   a- /p/ I-%  
discount 折扣   Fw#wVs)@:  
discount on purchase 進貨折扣   H,fVF837  
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