[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。   fdD?"z  
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acceptance 承兌   Xh,{/5m  
account 賬戶   ~8-Z=-  
accountant 會計員   }lk_Oe1  
accounting 會計   tfr*/+F  
accounting system 會計制度   }D7q)_g=  
accounts payable 應付賬款   kphv)a4z=  
accounts receivable 應收賬款   XZv(B^  
accumulated profits 累積利益   GB(o)I#h  
adjusting entry ?#123;整記錄   ^+JpI*,  
adjustment ?#123;整   R18jju>Zr  
administration expense 管理費用   _d'x6$Jg
 
advances 預付   *:q3<\y{  
advertising expense 廣告費   NY 'sZTM&  
agency 代理  
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agent 代理人   O/9dPod  
agreement 契約   `o6Hm  
allotments 分配數   pr8eRV!x  
allowance 津貼   1Z +3=$P  
amalgamation 合併   *N .f_s  
amortization 攤銷   [lqwzW{(UN  
amortized cost 應攤成本   DAG2pc8zA  
annuities 年金   @N,EoSb :  
applied cost 已分配成本   O;9'0-F ?  
applied expense 已分配費用   2NLD7A  
applied manufacturing expense 己分配製造費用   gL(ny/Ob9  
apportioned charge 攤派費用   Uj)~>V'  
appreciation 漲價   #ra~Yb-F  
article of association 公司章程   2Y)3Ue  
assessment 課稅   ISI\< qx  
assets 資產   P"J(O<(1-:  
attorney fee 律師費   +zQ a"Ep*  
audit 審計   _-&\~w  
auditor 審計員   Cg/L/0Ak  
average 平均數   zo-hH8J:  
average cost 平均成本   92F(Sl  
bad debt 壞賬   $ZD1_sJ.  
balance 餘額   CBAMAr  
balance sheet 資產負債表   *.0}3  
bank account 銀行賬戶   /R&!92I0*  
bank balance 銀行結存   8,pnm  
bank charge 銀行手續費   ty|E[Ez1  
bank deposit 銀行存款   'ao<gTUbu  
bank discount 銀行貼現   X !g"D6'  
bank draft 銀行匯票   ZR<T\w  
bank loan 銀行借款   JzJS? ZF  
bank overdraft 銀行透支   |1zoT|}q  
bankers acceptance 銀行承兌   PpD ?TAlA  
bankruptcy 破產   D9M<>Xz)  
bearer 持票人   V,<3uQD9a  
beneficiary 受益人   |*5Kfxq  
bequest 遺產   r#^/qs(~  
bill 票據  
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bill of exchange 匯票   V?Y;.n&y  
bill of lading 提單   hA.?19<Z  
bills discounted 貼現票據   &v7$*n27  
bills payable 應付票據   (+d7cln  
bills receivable 應收票據   79|=y7i#  
board of directors 董事會   ;Bk?, g  
bonds 債券   +je Pp_3$O  
bonus 紅利   NGIbUH1[  
book value 賬面價值   yrOWC  
bookkeeper 簿記員   {<{ O!  
bookkeeping 簿記   B#Cb`b"  
branch office general ledger 支店往來賬戶   =&RpW7]  
broker 經紀人   ?IR]y-r  
brought down 接前   >J+'hm@  
brought forward 接上頁   3-z
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budget 預算   {.=089`{  
by-product 副產品   &<}vs`W  
by-product sales 副產品銷售   .UF](  
capital 股本   \ s^a4l2  
capital income 資本收益   &~of]A  
capital outlay 資本支出   1zwk0={x-%  
capital stock 股本   v#1}( hb  
capital stock certificate 股票   G+2!+N\P  
carried down 移後   ~u-DuOZ8  
carried forward 移下頁   XKD0n^L[  
cash 現金   7\>P@s
  
cash account 現金賬戶   o!W 71  
cash in bank 存銀行現金   n qSjP5  
cash on delivery 交貨收款   oc+TsVt  
cash on hand 庫存現金   hK F*{, '  
cash payment 現金支付   Y;$wD9W  
cash purchase 現購   ]hNio6CVm  
cash sale 現沽   qdkhfm2(K
 
cashier 出?#123;員   Vmq:As^a  
cashiers check 本票   *->2$uWP  
certificate of deposit 存款單折   &)[?D<  
certificate of indebtedness 借據   ~d]X@(G&  
certified check 保付支票   #-5.G>8  
certified public accountant 會計師   5}S~8  
charges 費用   Fk(nf9M%  
charge for remittances 匯水手續費   jdz]+Q`j
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charter 營業執照    q<.m@q  
chartered accountant 會計師   d:C|laZHn  
chattles 動產    -D*,*L  
check 支票   oasp/Y.p  
che stub 支票存根   ' sb
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closed account 己結清賬戶   @r7ekyO8)  
closing 結算   ?=zF]J:G1w  
closing entries 結賬紀錄   3@#WYvD  
closing stock 期末存貨   cAFYEx/(  
closing the book 結賬   zh8\ _>+  
columnar journal 多欄日記賬   7i-G5%w7  
combination 聯合   qiEw[3Za]'  
commission 佣金   wq K:=  
commodity 商品   <'WS -P%U  
common stock 普通股   sz;B-1^6  
company 公司   mhh^kwW  
compensation 賠償   {}gx;v)  
compound interest 複利   'cp
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consignee 承銷人   VcI'+IoR?  
consignment 寄銷   %?<Y&t  
consignor 寄銷人   \!`k:lusa  
consolidated balance sheet 合併資產負債表   '" MT$MrT  
consolidated profit and loss account 合併損益表   1jHugss9|  
consolidation 合併   `Vph=`0  
construction cost 營建成本   ckDWY<@v  
construction revenue 營建收入   ZC7ZlL_  
contract 合同   d\eTyN'rA  
control account 統制賬戶   Fsdp"X.  
copyright 版權   'Cr2& dy  
corporation 公司   M3m)uiz  
cost 成本   3m;*gOLk6  
cost accounting 成本會計   3[_zz ;Y*d  
cost of labour 勞工成本   "XKcbdr8-  
cost of production 生產成本   su2|x  
cost of manufacture 製造成本   =74yhPAW  
cost of sales 銷貨成本   hYvWD.c}  
cost price 成本價格   \S5YS2,P  
credit 貸方   :~"Dwrui  
credit note 收款通知單   h7? uM^p  
creditor 債權人   76IjM4&a  
crossed check 橫線支票   IA6,P>}N  
current account 往來活期賬戶   Al93x  
current asset 流動資產   mFk6a{+YX  
current liability 流動負債   b=87k
  
current profit and loss 本期損益   F7!q18ew  
debit 借方   5xb1FH d:  
debt 債務   ]h3{MTr/  
debtor 債務人   cc0e(\  
deed 契據   GkU]>8E'"  
deferred assets 遞延資產   [B_(,/?  
deferred liabilities 遞延負債   ;\mTm;]G  
delivery 交貨   xZ\`f-zL  
delivery expense 送貨費   @Z+(J:Grm5  
delivery order 出貨單   P<E!ix  
demand draft 即期匯票   Q[6<Y,}(pd  
demand note 即期票據   (Zi,~Wqm$  
demurrage charge 延期費   "|,;~k1  
deposit 存款   [}*xxy   
deposit slip 存款單   B5R/GV  
depreciation 折舊   ]ykMh  
direct cost 直接成本   9 coN >y  
direct labour 直接人工   rCH? R  
director 董事   Lb=4\ _  
discount 折扣   RCC~#b
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discount on purchase 進貨折扣   *B*dWMh  
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