[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。   g%w@v$  
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acceptance 承兌   @Kri)U i
 
account 賬戶   5 Vm  |/  
accountant 會計員   Vy = fm  
accounting 會計   S3"
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accounting system 會計制度    U4#[>*  
accounts payable 應付賬款   HF-Msu6  
accounts receivable 應收賬款   rVko j;[  
accumulated profits 累積利益   G+=6]0HT  
adjusting entry ?#123;整記錄   pk'@!|g%=  
adjustment ?#123;整   FAu G`zu  
administration expense 管理費用   2tvMa%1^  
advances 預付   .kM74X=S  
advertising expense 廣告費   fSp(}'m2L  
agency 代理   . FT*K[+ih  
agent 代理人   9E _C u2B  
agreement 契約   1QRE-ndc  
allotments 分配數   N}\Da:_  
allowance 津貼   >vg!<%]W ]  
amalgamation 合併   `4s5yNUi=  
amortization 攤銷   /2oTqEqaV  
amortized cost 應攤成本   3OHP-oa.  
annuities 年金   x+5Q}ux'G  
applied cost 已分配成本   6wzF6]@O  
applied expense 已分配費用   O?@1</r^  
applied manufacturing expense 己分配製造費用   $4kc i@.  
apportioned charge 攤派費用   !D%*s,t\'  
appreciation 漲價   ~c!zTe  
article of association 公司章程   ( DwIAO/S  
assessment 課稅   Sm#;fx+  
assets 資產  
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attorney fee 律師費   G*BM'^0+  
audit 審計   B@*BcE?  
auditor 審計員   <W,k$|w  
average 平均數   !?tWWU%P)  
average cost 平均成本   MAR kTxzi  
bad debt 壞賬   k=Ef)'  
balance 餘額    49 3ik  
balance sheet 資產負債表   tZ[BfO  
bank account 銀行賬戶   ~0?p @8  
bank balance 銀行結存   &RXd1>|c2  
bank charge 銀行手續費   ZP?k|sEH  
bank deposit 銀行存款   6f=/vRAh$  
bank discount 銀行貼現   8BNsh[+  
bank draft 銀行匯票   ?9X#{p>q  
bank loan 銀行借款   xpyb&A  
bank overdraft 銀行透支   %R;cXs4r  
bankers acceptance 銀行承兌   <E@7CG.=  
bankruptcy 破產   LF%1)x  
bearer 持票人   |dD!@K  
beneficiary 受益人   L5yxaF{]  
bequest 遺產   1s\10 hK1c  
bill 票據   1:7>Em<s  
bill of exchange 匯票   |]A{8BBC  
bill of lading 提單   '*>LZo4  
bills discounted 貼現票據   &X+V}
 
bills payable 應付票據   =&"Vf!7YR7  
bills receivable 應收票據   ^yK94U;<Gy  
board of directors 董事會   |!%A1 wp#  
bonds 債券   R)cns7oW  
bonus 紅利   '! 1ts@  
book value 賬面價值   -f9M*7O<gf  
bookkeeper 簿記員   46_<v=YSJ  
bookkeeping 簿記   w#F+rh3  
branch office general ledger 支店往來賬戶   ? z=>n  
broker 經紀人   .F#mT h  
brought down 接前   d?N"NqaN  
brought forward 接上頁   ![Ip)X OG  
budget 預算   6xL=JSi~  
by-product 副產品   U_}$QW0'  
by-product sales 副產品銷售   gn%#2:=pVu  
capital 股本   MVt#n\_BZV  
capital income 資本收益   a #@Q.wL  
capital outlay 資本支出   qsvUJU  
capital stock 股本   9^a>U
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capital stock certificate 股票   YfMe69/0I  
carried down 移後   y^@%Xrs  
carried forward 移下頁   XOqpys
 
cash 現金   ,;+\!'lS  
cash account 現金賬戶   $+
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cash in bank 存銀行現金   #0`"gR#+  
cash on delivery 交貨收款   1.,mNY^UN  
cash on hand 庫存現金   Ysr{1!K  
cash payment 現金支付   e_1mO 5z  
cash purchase 現購   ]3={o3[:  
cash sale 現沽   _D,8`na>K  
cashier 出?#123;員   J+IW  
cashiers check 本票   $#RD3#=?u  
certificate of deposit 存款單折   do[K-r  
certificate of indebtedness 借據   >t D-kzN  
certified check 保付支票   w|L~+   
certified public accountant 會計師   fykN\b  
charges 費用   J`RNik*>  
charge for remittances 匯水手續費   ,j_{IL690  
charter 營業執照   :/~vaCZ  
chartered accountant 會計師   `n5c|`6  
chattles 動產   NPo
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check 支票   B4|`Z'U#;  
che stub 支票存根   EPa3Yb?BGb  
closed account 己結清賬戶   Y43#];  
closing 結算   m
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closing entries 結賬紀錄   a^=4'.ok  
closing stock 期末存貨   chd${ j  
closing the book 結賬   pM46I"  
columnar journal 多欄日記賬   VBH[aIW  
combination 聯合   3Aj_,&X.@(  
commission 佣金   rq F PUp  
commodity 商品   /6q/`vx @  
common stock 普通股   g$ 2M|Q  
company 公司   &)X<yd0  
compensation 賠償   cw5YjQ8 9  
compound interest 複利   `PW=_f={  
consignee 承銷人   z=K5~nU  
consignment 寄銷   3?O|X+$p
 
consignor 寄銷人   <oXsn.'\  
consolidated balance sheet 合併資產負債表   J,D{dYLDD  
consolidated profit and loss account 合併損益表   j2P|cBXu  
consolidation 合併   H]-W$V   
construction cost 營建成本   0l:5hD,)F  
construction revenue 營建收入   1|nB\ xgu  
contract 合同   \ yOZ&qU  
control account 統制賬戶   4z*_,@OA  
copyright 版權   X* JD  
corporation 公司   7S1!|*/ I  
cost 成本   Bjo&  
cost accounting 成本會計   X,fTzkGj  
cost of labour 勞工成本   b@X@5SJFW  
cost of production 生產成本   (mD]}{>  
cost of manufacture 製造成本   %om7h$D=`  
cost of sales 銷貨成本   B_&PK7vA  
cost price 成本價格   [.Y=~)7FB  
credit 貸方   u!-eP7;7  
credit note 收款通知單   gU~)(|Nu.  
creditor 債權人   As\5Ze9|  
crossed check 橫線支票   3L
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current account 往來活期賬戶   W" !amMQ  
current asset 流動資產   ^KaMi_--  
current liability 流動負債   )KuvG:+9W  
current profit and loss 本期損益   eLTNnz  
debit 借方   
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debt 債務   *Vc=]Z2G^  
debtor 債務人   \'EWur"  
deed 契據   < 5PeI  
deferred assets 遞延資產   M /DTD98'N  
deferred liabilities 遞延負債   EsWszpRqb  
delivery 交貨   C
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delivery expense 送貨費   i\Vpp8<B  
delivery order 出貨單   oTfbx+i/G  
demand draft 即期匯票   -Fd i,\e  
demand note 即期票據   BJE <~"  
demurrage charge 延期費   j<KC$ [Kt  
deposit 存款   IYO,/ kbf  
deposit slip 存款單   l xfdJNb  
depreciation 折舊   OKqpc;y:D  
direct cost 直接成本   A;!FtD/  
direct labour 直接人工  
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director 董事   "qsNySI  
discount 折扣   (J4utw Z  
discount on purchase 進貨折扣   ]]Z,Qu#<-  
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