[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。   z(JDLd  
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acceptance 承兌   ^Z`?mNq9  
account 賬戶   Qk h}=3u  
accountant 會計員   zM+eb| >cr  
accounting 會計   +#=l{_Z,ZJ  
accounting system 會計制度   Yj/[I\I"m  
accounts payable 應付賬款   29
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accounts receivable 應收賬款   lJ$ j[Y  
accumulated profits 累積利益   qOi"3_  
adjusting entry ?#123;整記錄   7'1 +i  
adjustment ?#123;整   A$;"9F@  
administration expense 管理費用   ),;O 3:n  
advances 預付   NpN-''B\  
advertising expense 廣告費   <V_P)b8$1
 
agency 代理   .M zAkZ=  
agent 代理人   22_%u=p-|  
agreement 契約   Z@d(0 z  
allotments 分配數   Qqn9nO9  
allowance 津貼   _zF*S]9 X  
amalgamation 合併   \2huDNW& !  
amortization 攤銷   bz4TbGg]  
amortized cost 應攤成本   <-rw>,  
annuities 年金   ~4'AnoD1w  
applied cost 已分配成本   t~(|2nTO5  
applied expense 已分配費用   2ms@CQy(00  
applied manufacturing expense 己分配製造費用   }=T=Z#OgH  
apportioned charge 攤派費用   \Uh$%#}.  
appreciation 漲價   %UnL,V9)  
article of association 公司章程   7w?V0pLwn8  
assessment 課稅   *%;+3SV  
assets 資產   8{ooLdpX7  
attorney fee 律師費   g*%z{w  
audit 審計   z [9f  
auditor 審計員   w0(1o_F7.  
average 平均數   &w"1VOV<  
average cost 平均成本   H\!p%Y  
bad debt 壞賬   I2G:jMPy  
balance 餘額   ;.EW7`)Z  
balance sheet 資產負債表    5i|DJ6  
bank account 銀行賬戶   I`-N]sf^  
bank balance 銀行結存  
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bank charge 銀行手續費   guc[du  
bank deposit 銀行存款   *uG!U%jY)  
bank discount 銀行貼現   b`yb{& ,?  
bank draft 銀行匯票   K#_x.:<J  
bank loan 銀行借款   uW4wTAk;qh  
bank overdraft 銀行透支   ^Pp2T  
bankers acceptance 銀行承兌   oTLA&dy@  
bankruptcy 破產   <)am]+Lswy  
bearer 持票人   \!Cc[n(f#  
beneficiary 受益人   5N.-m;s  
bequest 遺產   SNl% ?j| f  
bill 票據   bjCO@t  
bill of exchange 匯票   TcEvUZJ"
 
bill of lading 提單   }XcYIo#+t  
bills discounted 貼現票據   {Z!x]}{M  
bills payable 應付票據   uzgQ_  
bills receivable 應收票據   OJ!=xTU%h  
board of directors 董事會   %3;vDB*L$  
bonds 債券   Ae[Na: G+  
bonus 紅利   mMSQW6~j  
book value 賬面價值   D6L5X/#  
bookkeeper 簿記員   tkjQSz  
bookkeeping 簿記   H.=S08c3kA  
branch office general ledger 支店往來賬戶   -{O>'9'1A  
broker 經紀人   CaE1h9  
brought down 接前   [QZ g=."  
brought forward 接上頁   su\iUi  
budget 預算   IF~E ;  
by-product 副產品   2*)2c[/0F  
by-product sales 副產品銷售   vnr{Ek
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capital 股本   fWk,k*Z9  
capital income 資本收益   1r?hRJ:'  
capital outlay 資本支出   ~4^~w#R  
capital stock 股本   R!Lh~~@{(  
capital stock certificate 股票   |9'
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carried down 移後   `G0GWh)`x  
carried forward 移下頁   ]:_
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cash 現金   ($or@lfs  
cash account 現金賬戶   1O,:fTG<  
cash in bank 存銀行現金   cN3!wE  
cash on delivery 交貨收款   ;v uqI5k  
cash on hand 庫存現金   xmXuBp:M(R  
cash payment 現金支付   bo|3sN+D  
cash purchase 現購   iKM!>Fi
 
cash sale 現沽   ` G-V %  
cashier 出?#123;員   rHaj~s 4  
cashiers check 本票   Mv?$zV"`#  
certificate of deposit 存款單折   D`NPU  
certificate of indebtedness 借據   `p'682xI  
certified check 保付支票   !YVGT <  
certified public accountant 會計師   HE|XDcYO  
charges 費用   &,8F!)[9  
charge for remittances 匯水手續費   mxEni y  
charter 營業執照   +oevNM  
chartered accountant 會計師   $+  
chattles 動產   6"YcM:5~  
check 支票   N}gPf i  
che stub 支票存根   ?RQ_LA;  
closed account 己結清賬戶   %5$)w;p.$'  
closing 結算   G$mAyK:  
closing entries 結賬紀錄   N3( .7mxo  
closing stock 期末存貨   E! GH$%:;  
closing the book 結賬   s C>Oyh:%!  
columnar journal 多欄日記賬   / DG t  
combination 聯合   q>rDxmP<  
commission 佣金   L6x ;<gj  
commodity 商品   z3Zo64V~7  
common stock 普通股  
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company 公司   |R&cQKaQ`  
compensation 賠償   bYUG4+rD  
compound interest 複利   _)kTlX:,  
consignee 承銷人   b[KZJLZ)  
consignment 寄銷   IhjZ{oV/@  
consignor 寄銷人   /*2)|2w  
consolidated balance sheet 合併資產負債表   ^).  
consolidated profit and loss account 合併損益表   .+(R,SvN%<  
consolidation 合併   ^D8~s;?  
construction cost 營建成本   `Kbf]"4q  
construction revenue 營建收入   Jo''yrJpB  
contract 合同   ]{| wU.  
control account 統制賬戶   gY&WH9sp?9  
copyright 版權   FDal;T  
corporation 公司   ,GF]+nI89  
cost 成本   = glF6a  
cost accounting 成本會計   b/"gUYo  
cost of labour 勞工成本   !nU
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cost of production 生產成本   3O*^[$vM  
cost of manufacture 製造成本   p"
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cost of sales 銷貨成本   fSVb.MZa7  
cost price 成本價格   &WNIL13DK  
credit 貸方   v\o m  
credit note 收款通知單   ^Na3VP  
creditor 債權人   1
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crossed check 橫線支票   <?F-v  
current account 往來活期賬戶   \`;1[m  
current asset 流動資產   H<") )EJI  
current liability 流動負債   ;pj,U!{%s\  
current profit and loss 本期損益   *,|x p  
debit 借方   GL%)s?   
debt 債務   o3$dl`'  
debtor 債務人   X-*LA*xbN  
deed 契據   6UI6
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deferred assets 遞延資產   Ya4yW9*  
deferred liabilities 遞延負債   U@9v(TfV  
delivery 交貨   a+RUSz;DL  
delivery expense 送貨費   K
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delivery order 出貨單   mUy>w  
demand draft 即期匯票   {53|X=D64  
demand note 即期票據   K@%gvLa\  
demurrage charge 延期費   fV2w &:^3  
deposit 存款   RN&6z"|jR  
deposit slip 存款單   zZ,"HY=jN  
depreciation 折舊  
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direct cost 直接成本   + }$(j#h  
direct labour 直接人工   &NOCRabc  
director 董事   n&,X']z.  
discount 折扣   z\"9T?zoo  
discount on purchase 進貨折扣   7K ~)7U  
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