[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。   vzzE-(\\e  
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acceptance 承兌   (z7vl~D  
account 賬戶   Tm^89I]L  
accountant 會計員   +h^jC9,m~{  
accounting 會計   wHZW `  
accounting system 會計制度   o56`  
accounts payable 應付賬款   n8=5-7UT  
accounts receivable 應收賬款   ,jA)wJ  
accumulated profits 累積利益   Dih6mTP{  
adjusting entry ?#123;整記錄   B!{d-gb  
adjustment ?#123;整   ^m#-9- `  
administration expense 管理費用   i"zuil  
advances 預付   lPH%Do>K  
advertising expense 廣告費   ,y4I[[  
agency 代理   {^CT}\=>  
agent 代理人   ^ &E}r{?  
agreement 契約   r
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allotments 分配數   .iCDXc{#  
allowance 津貼   h1 WT
  
amalgamation 合併   bn 6WjJ~Z+  
amortization 攤銷   4${jr\q]  
amortized cost 應攤成本   i 8!zu!-0  
annuities 年金   -yxOBq  
applied cost 已分配成本   5tJ,7
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applied expense 已分配費用   _(J&aY\  
applied manufacturing expense 己分配製造費用   ZnFi<@UB)  
apportioned charge 攤派費用   ]&Z))H  
appreciation 漲價   u&G.4QQF  
article of association 公司章程   4?N8R$  
assessment 課稅   ['z[  
assets 資產   ]v[|B  
attorney fee 律師費   u4z&!MT}  
audit 審計   f)]%.>  
auditor 審計員   FYs)MO  
average 平均數   aKU*j9A?;Z  
average cost 平均成本   _X~87  
bad debt 壞賬   V)Z70J<'  
balance 餘額   *5bLe'^\|K  
balance sheet 資產負債表   \xg]oKbn  
bank account 銀行賬戶   ?!qY,9lhH  
bank balance 銀行結存   'mI'dG  
bank charge 銀行手續費   f%5zBYCgC  
bank deposit 銀行存款   G!4(BGx&  
bank discount 銀行貼現   $/Aj1j`"9+  
bank draft 銀行匯票   1[_mEtM:]B  
bank loan 銀行借款   f7Ul(D:j\  
bank overdraft 銀行透支   NM)k/?fA  
bankers acceptance 銀行承兌   +_-bJo2a  
bankruptcy 破產   .q+0pj  
bearer 持票人   -}K<ni6  
beneficiary 受益人   %;#^l+UB  
bequest 遺產   6c0>gUQx-  
bill 票據   @FdSFQ/9  
bill of exchange 匯票   f#ri'&}c :  
bill of lading 提單   @aJ
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bills discounted 貼現票據   VDTcR  
bills payable 應付票據   a>\vUv*  
bills receivable 應收票據   R^{)D3  
board of directors 董事會   )M2F4[vcb  
bonds 債券   x8GJY~:SW  
bonus 紅利   ZiLj=bh  
book value 賬面價值   JTi!Xu5Jq  
bookkeeper 簿記員   m%?V7-9!k  
bookkeeping 簿記   \. M*lqI  
branch office general ledger 支店往來賬戶   ){jla,[  
broker 經紀人   ">?vir^  
brought down 接前   {Ay"bjZh  
brought forward 接上頁   R$zH]  
budget 預算   \h8
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by-product 副產品   E*i#?u  
by-product sales 副產品銷售   Ov<NsNX]  
capital 股本   D7_*k%;@  
capital income 資本收益   {v3P9s(  
capital outlay 資本支出   $XoQ]}"O  
capital stock 股本   vq34/c^  
capital stock certificate 股票   FVhU^  
carried down 移後   \W,I?Kx$  
carried forward 移下頁    TX  
cash 現金   iiK]l   
cash account 現金賬戶   s&'QN=A  
cash in bank 存銀行現金   a22XDes=  
cash on delivery 交貨收款   )>BHL3@  
cash on hand 庫存現金   ^pHq66d%Z  
cash payment 現金支付   S*yjee<@  
cash purchase 現購   E!S 78z:  
cash sale 現沽   [$[:"N_  
cashier 出?#123;員   A_KW(;50  
cashiers check 本票   vm>b m  
certificate of deposit 存款單折   'uy/o)L  
certificate of indebtedness 借據   Jaz?Ys|S  
certified check 保付支票   Y3Q9=u*5  
certified public accountant 會計師   R:B^  
charges 費用   ToYAW,U[d  
charge for remittances 匯水手續費   l&?ii68/  
charter 營業執照   Z1"
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chartered accountant 會計師   irjP>3_e  
chattles 動產   Ewg:HX7<(  
check 支票   &r:7g%{n  
che stub 支票存根   zXRlo]  
closed account 己結清賬戶   {T].]7Z  
closing 結算   !>:?rSg*  
closing entries 結賬紀錄   5ZBKRu  
closing stock 期末存貨   .9.2Be  
closing the book 結賬   Nz)l<S9>  
columnar journal 多欄日記賬   z;y:9l  
combination 聯合   .ji_nZ4.+  
commission 佣金   Z(Jt~a3o  
commodity 商品   Jec'`,Y  
common stock 普通股   bV"G~3COy  
company 公司   S{3 nM<  
compensation 賠償   J`2"KzR0w"  
compound interest 複利   c*~]z R>s!  
consignee 承銷人   0V?F'<qy  
consignment 寄銷   {5  sO  
consignor 寄銷人   mkR2i>  
consolidated balance sheet 合併資產負債表   8U_{|]M  
consolidated profit and loss account 合併損益表   =G]@+e  
consolidation 合併   /t(C>$ }p  
construction cost 營建成本   t%8d-+$  
construction revenue 營建收入   I|Gp$uq _  
contract 合同   ,~._}E&9I  
control account 統制賬戶   A<ynIs<  
copyright 版權   A@Dw<.&_I  
corporation 公司   <m'ow  
cost 成本   bcupo:N  
cost accounting 成本會計   4ni3kmvX  
cost of labour 勞工成本   TjG4`:*y#m  
cost of production 生產成本   Fgh]KQ/5  
cost of manufacture 製造成本   IY*EA4>  
cost of sales 銷貨成本   =Qn ;_+Ct  
cost price 成本價格   1x,tu}<u^  
credit 貸方   ZWS`\M  
credit note 收款通知單   Gw1@KKg  
creditor 債權人   YX#-nyK  
crossed check 橫線支票   D|.ic!w'  
current account 往來活期賬戶   M %Qt|@O  
current asset 流動資產   \Acqr@D  
current liability 流動負債   PsZ >P|e1  
current profit and loss 本期損益   3g6j?yYqb  
debit 借方   \7*`}&  
debt 債務   FLY Ca  
debtor 債務人   n..g~$k  
deed 契據   h5K$mA5  
deferred assets 遞延資產   [ I/<_AT#  
deferred liabilities 遞延負債   iya"ky~H  
delivery 交貨   _l1NKk  
delivery expense 送貨費   )K2HK&t:  
delivery order 出貨單   ^7Fh{q4IE  
demand draft 即期匯票   wKsT7c'  
demand note 即期票據   n\Lb.}]1~  
demurrage charge 延期費   F_4n^@M  
deposit 存款   hh[jN7K  
deposit slip 存款單   c}0@2Vf  
depreciation 折舊   0c#/hFn  
direct cost 直接成本   C7O6qpO  
direct labour 直接人工   &ZQJ>#~j^  
director 董事   <Z/x,-^*<  
discount 折扣   _H/8_[xk  
discount on purchase 進貨折扣   4f;HQ-Iv  
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