[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。   Al? %[-u  
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acceptance 承兌   ~Eg]Auk7  
account 賬戶   bse`Xfg  
accountant 會計員   ]EHs
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accounting 會計   s4|tWfZ  
accounting system 會計制度   _&]7  
accounts payable 應付賬款  
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accounts receivable 應收賬款   FO/cEu  
accumulated profits 累積利益   .F,l>wUNe  
adjusting entry ?#123;整記錄   t]SB.ja  
adjustment ?#123;整   deAV:c  
administration expense 管理費用   *+*W# de.  
advances 預付   [2,D]e  
advertising expense 廣告費   nFJW\B&(`  
agency 代理   ,f^fr&6jb  
agent 代理人   :#g.%&  
agreement 契約   ou-#+Sdd  
allotments 分配數   }<~(9_+  
allowance 津貼   <( OHX3~  
amalgamation 合併   ry|a_3X(I  
amortization 攤銷   CzG[S\{+  
amortized cost 應攤成本   /Pextj<  
annuities 年金   +IS6l*_y>6  
applied cost 已分配成本   /wEl\Kx  
applied expense 已分配費用   rG?5z"  
applied manufacturing expense 己分配製造費用   K+|XI|1p  
apportioned charge 攤派費用   'ge$}L}4  
appreciation 漲價   !:xycLdfUp  
article of association 公司章程   @2T8H  
assessment 課稅   c1E{J<pZ  
assets 資產   Y-bTKSn  
attorney fee 律師費   7C'@g)@^/  
audit 審計   sg=G<50i  
auditor 審計員   +c/!R|h=S  
average 平均數   FaCW +9B  
average cost 平均成本   uD(C jHM>  
bad debt 壞賬   )Wle CS_
 
balance 餘額   ~IYR&GEaUG  
balance sheet 資產負債表   S(CkA\[rz  
bank account 銀行賬戶   m!KEK\5M?  
bank balance 銀行結存   %T$>E7]!  
bank charge 銀行手續費   Z-lhJ<0/Pa  
bank deposit 銀行存款   .u\$wJ9Ai  
bank discount 銀行貼現   d ;<'28A  
bank draft 銀行匯票   E G+/2o+W  
bank loan 銀行借款   WyOav6/*K^  
bank overdraft 銀行透支   \ n2MP  
bankers acceptance 銀行承兌   ;:Z5Ft m  
bankruptcy 破產   ~D@YLW1z(  
bearer 持票人   iDcTO}  
beneficiary 受益人   `Njvk  
bequest 遺產   C)c*s C5N  
bill 票據   x"sbm  
bill of exchange 匯票   C[.Xi  
bill of lading 提單   9{4oz<U  
bills discounted 貼現票據   /RJ]MQ\*O  
bills payable 應付票據   g^H,EaPl  
bills receivable 應收票據   IuP~Vt{m  
board of directors 董事會   A{4,ih"5  
bonds 債券   QDW,e]A  
bonus 紅利   [>mH  
book value 賬面價值   >yKz8SV#  
bookkeeper 簿記員   OIj.K@Kr  
bookkeeping 簿記   md<^x(h"<  
branch office general ledger 支店往來賬戶   6O,k! y>  
broker 經紀人   TrzAgNt  
brought down 接前   ilQ}{p6I  
brought forward 接上頁   0^tY|(b3/M  
budget 預算   \]4EAKJE  
by-product 副產品   tl /i  
by-product sales 副產品銷售   C-S>'\|8  
capital 股本   F?tWx+N<{  
capital income 資本收益   eI"pRH*f  
capital outlay 資本支出   9[JUJ,#X'0  
capital stock 股本  
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capital stock certificate 股票   2~\SUGW-  
carried down 移後   "P?
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carried forward 移下頁   4Cu \
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cash 現金   7b08Lo7b  
cash account 現金賬戶   baD063P;  
cash in bank 存銀行現金   V-7l+C5  
cash on delivery 交貨收款   .'A1Eoo0d  
cash on hand 庫存現金   ~tWh6-:|{J  
cash payment 現金支付   ),vDn}>  
cash purchase 現購   l
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cash sale 現沽   s}". po]  
cashier 出?#123;員   T8Mqu`$r  
cashiers check 本票   $ c-O+~  
certificate of deposit 存款單折    ;G}  
certificate of indebtedness 借據   f 6K.F  
certified check 保付支票   _f";zd  
certified public accountant 會計師   AB\Ya4O"9  
charges 費用   "~r)_Ko  
charge for remittances 匯水手續費   MG=8`J-`  
charter 營業執照   D|Q7dI
Zm  
chartered accountant 會計師   8#JX#<HEo  
chattles 動產   6\I^]\YO  
check 支票   }\S'oC\[  
che stub 支票存根   {|>Wwa2e  
closed account 己結清賬戶   O!nS3%De  
closing 結算   rxX4Cw]\"y  
closing entries 結賬紀錄   O<Q8%Az  
closing stock 期末存貨   "P#1=  
closing the book 結賬   g/f6N
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columnar journal 多欄日記賬   aOd#f:{y  
combination 聯合   +@^);b6   
commission 佣金   BVeMV4  
commodity 商品   wHs1ge(  
common stock 普通股   Q;VuoHj!  
company 公司   /;(ji?wN  
compensation 賠償   d2Q*1Q@u  
compound interest 複利   W9w*= W )Z  
consignee 承銷人   Ws|`E`6O  
consignment 寄銷   9h6Oq(0b8  
consignor 寄銷人   ";=!PL  
consolidated balance sheet 合併資產負債表   u#EcR}=]  
consolidated profit and loss account 合併損益表   \mh #MMp  
consolidation 合併   ;<Z6Y3>I8  
construction cost 營建成本   +={
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construction revenue 營建收入   3%?t
Ut  
contract 合同   R)k\  
control account 統制賬戶   {*B0lr`  
copyright 版權   tgG*k$8z  
corporation 公司   R`c[?U  
cost 成本   <skqq+  
cost accounting 成本會計   pml33^*<U  
cost of labour 勞工成本   9}9VZ r?  
cost of production 生產成本   Gqd|F>  
cost of manufacture 製造成本   ~x8nC%qPvq  
cost of sales 銷貨成本   #PD6LO  
cost price 成本價格   ~C%I'z'  
credit 貸方   {>1FZsR49t  
credit note 收款通知單   YS^!'IyG/B  
creditor 債權人   ! \4B.  
crossed check 橫線支票   ,9bnR;f\  
current account 往來活期賬戶   dWQs
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current asset 流動資產   h*l
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current liability 流動負債   ?MRY*[$  
current profit and loss 本期損益   4{F1GW  
debit 借方   Qh&Qsyo%  
debt 債務   4{kH;~ z$  
debtor 債務人   ]w6Q?%'9  
deed 契據   .c-a$39  
deferred assets 遞延資產   4Wiy2  
deferred liabilities 遞延負債    Zw9;g+9  
delivery 交貨   q5R| ^ uf  
delivery expense 送貨費   rT[qh+KWe  
delivery order 出貨單   DO80HS3ZD  
demand draft 即期匯票   1]G)41  
demand note 即期票據  
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demurrage charge 延期費   L_!ShE
  
deposit 存款   HGGq;Nbm  
deposit slip 存款單   VGQ~~U7}@  
depreciation 折舊   ElQ?|HsQ6p  
direct cost 直接成本   p@G7}'|eyA  
direct labour 直接人工   NV4g5)D&L  
director 董事   %BGg?&  
discount 折扣   AChz}N$C  
discount on purchase 進貨折扣    VQ la.Y  
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