[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。   +yL;?+s>=  
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acceptance 承兌   S?v/diK ]J  
account 賬戶   9a_P 9s3w  
accountant 會計員   gJ l^K  
accounting 會計   S9dxrm?  
accounting system 會計制度   #Y= A#Yz,{  
accounts payable 應付賬款   :hICe+2ca  
accounts receivable 應收賬款   G2`YZ\  
accumulated profits 累積利益   S257+ K9  
adjusting entry ?#123;整記錄   9~V'Wev  
adjustment ?#123;整   KR.;X3S}  
administration expense 管理費用   3,i j@P  
advances 預付   A f`Kg-c_(  
advertising expense 廣告費   6lzjaW5h  
agency 代理   |lhnCShw  
agent 代理人   Ug*B[q/  
agreement 契約   9d1km~  
allotments 分配數   s_ ZPo6p  
allowance 津貼   $#V'm{Hh  
amalgamation 合併   !oyo_h  
amortization 攤銷   ,!> ~ izB  
amortized cost 應攤成本   :>!-[hfQ  
annuities 年金   56C8)?  
applied cost 已分配成本   her>L3G-E  
applied expense 已分配費用   M8H hjoo  
applied manufacturing expense 己分配製造費用   +  }"+  
apportioned charge 攤派費用   u-~ec{oBu  
appreciation 漲價   D:k< , {  
article of association 公司章程   ]v<8l4p;  
assessment 課稅   [>NMuwtG  
assets 資產    ]j0+4w  
attorney fee 律師費   .qE  
audit 審計   =Ji[ ;wy@  
auditor 審計員   | 0ZJ[[2  
average 平均數   ]{=y8]7  
average cost 平均成本   mX|M]^_,z  
bad debt 壞賬   wai3g-`  
balance 餘額   Wl3S]4A  
balance sheet 資產負債表   p7\LLJ y  
bank account 銀行賬戶   xn, u$@F  
bank balance 銀行結存   @*rMMy 4  
bank charge 銀行手續費   sd4eG  
bank deposit 銀行存款   \(LD<-a  
bank discount 銀行貼現   !=S?*E +j)  
bank draft 銀行匯票   `NhG|g  
bank loan 銀行借款   pwMA,X/{  
bank overdraft 銀行透支   w*{{bISw|  
bankers acceptance 銀行承兌   aUL7]'q}  
bankruptcy 破產   v RD/67  
bearer 持票人   W9l](Ow  
beneficiary 受益人   bF9.k  
bequest 遺產   uWx<J3~q.  
bill 票據   glC,E>  
bill of exchange 匯票   [%^0L~:  
bill of lading 提單   #;99vw c  
bills discounted 貼現票據   & *tL)qKDc  
bills payable 應付票據   dQ;8,JzIw&  
bills receivable 應收票據   ;):;H?WS|A  
board of directors 董事會   5v
oL@w>  
bonds 債券   j f4<LmR  
bonus 紅利   *& w/*h$!  
book value 賬面價值   9O &]!ga  
bookkeeper 簿記員   S\ak(
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bookkeeping 簿記   I3 6@x`f  
branch office general ledger 支店往來賬戶   C'@I!m._i  
broker 經紀人   7zzFM  
brought down 接前   :YLs]JI<  
brought forward 接上頁   Yv=L'0K&  
budget 預算   >Ec;6V e  
by-product 副產品   n-K/dI  
by-product sales 副產品銷售   n^1BtP0!  
capital 股本   P7>\j*U91{  
capital income 資本收益   S.[L?uE~F  
capital outlay 資本支出   !hJ!ck]M  
capital stock 股本   `i|!wD,=\  
capital stock certificate 股票   8'E7Uj  
carried down 移後   oM1C/=8   
carried forward 移下頁   h}| .#!C3  
cash 現金   q-^{2.ftcx  
cash account 現金賬戶   @u$NB3  
cash in bank 存銀行現金   l`#rhuy`  
cash on delivery 交貨收款   v~ x`a0  
cash on hand 庫存現金   Cn=#oE8
(A  
cash payment 現金支付   S*n5d>;  
cash purchase 現購   aAP86MHO  
cash sale 現沽   >'#vC]@  
cashier 出?#123;員   ]Ky`AG`2~  
cashiers check 本票   qYoU\y7  
certificate of deposit 存款單折   pFs/ipZX^*  
certificate of indebtedness 借據   qsEFf(9G  
certified check 保付支票   KtJc9dnX  
certified public accountant 會計師   l?b*T#uIk  
charges 費用   ^d
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charge for remittances 匯水手續費   3rMi:*?  
charter 營業執照   [c;0eFSi2  
chartered accountant 會計師   <8~c7kT'  
chattles 動產   G/~b(V; >  
check 支票   Vo[.^0  
che stub 支票存根   >mtwXmI  
closed account 己結清賬戶   ``]NB=N}{1  
closing 結算   Hi2JG{i  
closing entries 結賬紀錄   w('}QB`xad  
closing stock 期末存貨   /F^ Jn_  
closing the book 結賬   e34g=]"  
columnar journal 多欄日記賬   t%,:L.?J#  
combination 聯合   fg,vTpBk  
commission 佣金   \'zloBU  
commodity 商品   C XuMNa  
common stock 普通股   )l(DtU!E  
company 公司   "PS ) "t  
compensation 賠償   }s"].Xm^2  
compound interest 複利   #zgO_H  
consignee 承銷人   3A0Qjj=  
consignment 寄銷   B^] Gv7-  
consignor 寄銷人   x8c>2w;6x^  
consolidated balance sheet 合併資產負債表   [uJS.`b  
consolidated profit and loss account 合併損益表   N/
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consolidation 合併   6uUzky  
construction cost 營建成本   ~-G_
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construction revenue 營建收入   cb|hIn\>7  
contract 合同   YADXXQ"
 
control account 統制賬戶   [
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copyright 版權   1Ke9H!_P  
corporation 公司   3&"uf9d  
cost 成本   @o1#J`rv  
cost accounting 成本會計   ? 47"$=G  
cost of labour 勞工成本   0dsL%G~/N  
cost of production 生產成本   `2\:b^h  
cost of manufacture 製造成本   s^.tj41Gx}  
cost of sales 銷貨成本   X,lhVT |
 
cost price 成本價格   <e S+3,  
credit 貸方   . =yv m  
credit note 收款通知單   -glGOTk  
creditor 債權人   C]3:&dx9  
crossed check 橫線支票   SY:ISzB}  
current account 往來活期賬戶   F.@|-wq&  
current asset 流動資產   g-u4E^,*|  
current liability 流動負債   M(C$SB>  
current profit and loss 本期損益   -s)h ?D  
debit 借方   2dB]Lw@s  
debt 債務   0ap'6  
debtor 債務人   B>I:KGkV  
deed 契據   u|\?6fz  
deferred assets 遞延資產   v''J@F7  
deferred liabilities 遞延負債   /0|1xHs  
delivery 交貨   >t'A1`W  
delivery expense 送貨費   GVn'p Wg  
delivery order 出貨單   #8M^;4N>[  
demand draft 即期匯票   .HqJ)OH  
demand note 即期票據   Ars*H,9>e  
demurrage charge 延期費   xt"-Jmox  
deposit 存款   kX}sDvP3  
deposit slip 存款單   Jc]66   
depreciation 折舊   ~=[5X,Ta  
direct cost 直接成本   ZPq.|6&  
direct labour 直接人工   ]>k8v6*=  
director 董事   Q!=`|X|:  
discount 折扣   xSlgq|8  
discount on purchase 進貨折扣   c{? SFwgd  
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