[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。   2VmQ%y6e"  
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acceptance 承兌   pRI<L'  
account 賬戶   mr:;Wwd  
accountant 會計員   }$M 2XF  
accounting 會計   UjibQl3:m  
accounting system 會計制度   &:}e`u@5|  
accounts payable 應付賬款   Y g>W.wA  
accounts receivable 應收賬款   ,M2u (9  
accumulated profits 累積利益   n8<o*f&&9>  
adjusting entry ?#123;整記錄   T}} 0hs;  
adjustment ?#123;整   Rs +rlJq  
administration expense 管理費用   i0F.c\  
advances 預付   9$,x^Qx  
advertising expense 廣告費   E)==!T@E  
agency 代理   \#4??@+Xf  
agent 代理人   l`lo5:w  
agreement 契約   yMdEH-?/  
allotments 分配數   +mRFHZG  
allowance 津貼   ' JHCf  
amalgamation 合併   []HMUL]"  
amortization 攤銷   yXU-@~  
amortized cost 應攤成本   <viIpz2jh%  
annuities 年金   >!+.M9  
applied cost 已分配成本   k=w;jX&;`  
applied expense 已分配費用   9pPb]v,6  
applied manufacturing expense 己分配製造費用   G| 7\[!R  
apportioned charge 攤派費用   whb|

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appreciation 漲價   49f- u  
article of association 公司章程   7#n<d879e%  
assessment 課稅   p7(Pymkd  
assets 資產   [NcS[*qp  
attorney fee 律師費   @$FE}j_  
audit 審計   Zgp]s +%E  
auditor 審計員   >)ZX  
average 平均數   bc}X.IC  
average cost 平均成本   1-Fg_G}|6  
bad debt 壞賬   `@GqD
  
balance 餘額   (]wi^dE  
balance sheet 資產負債表   4)D#kP  
bank account 銀行賬戶   `(A6uakd  
bank balance 銀行結存   |\Nj  
bank charge 銀行手續費   "8K >Yu17  
bank deposit 銀行存款   [c4.E"  
bank discount 銀行貼現   j]7|5mC78  
bank draft 銀行匯票   pAS!;t=n,  
bank loan 銀行借款   N;,?k.vU  
bank overdraft 銀行透支   v-6"*EP  
bankers acceptance 銀行承兌   /UeLf$%ZW  
bankruptcy 破產   -_=0PW5{  
bearer 持票人   PoMkFG6  
beneficiary 受益人   kN uDoo]z  
bequest 遺產   1|Y(XB^os(  
bill 票據   Ore$yI}!m  
bill of exchange 匯票   >}QRMn|@H  
bill of lading 提單   51yIW*  
bills discounted 貼現票據   `mPmEV<  
bills payable 應付票據   y7SOz'd  
bills receivable 應收票據   jB }O6u[%  
board of directors 董事會   3oX%tx  
bonds 債券   C G'NC\x5  
bonus 紅利   AoHA+>&U  
book value 賬面價值   K%LDOVE8e  
bookkeeper 簿記員   k5G(7Ug=g~  
bookkeeping 簿記   `}o4&$  
branch office general ledger 支店往來賬戶   ${'gyD  
broker 經紀人   Z&8 7Aj  
brought down 接前   >Bp%~8f  
brought forward 接上頁   L/(e/Jalg  
budget 預算   3{_AzL  
by-product 副產品   JV'd!5P  
by-product sales 副產品銷售   '|^ LNAx  
capital 股本   i} 96,{  
capital income 資本收益   ,2S <#p!  
capital outlay 資本支出   mY-Z$8r  
capital stock 股本   zjgK78!<  
capital stock certificate 股票   1wUZ 0r1'  
carried down 移後   }]vj"!?a  
carried forward 移下頁   o;Ijv\Em  
cash 現金   #oMbE<//"  
cash account 現金賬戶   O%v(~&OSl  
cash in bank 存銀行現金   I Vy,A7f  
cash on delivery 交貨收款   5_Yv>tx  
cash on hand 庫存現金   P Y +~,T2  
cash payment 現金支付   \Ekez~k{`  
cash purchase 現購   tW5\Ktjno  
cash sale 現沽   s#w+^Mw$  
cashier 出?#123;員   mm$D1=h{|  
cashiers check 本票   C>cc! +n%H  
certificate of deposit 存款單折   TI}H(XL(  
certificate of indebtedness 借據   Y0B
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certified check 保付支票   c5P52_@  
certified public accountant 會計師   'R*gSqx~  
charges 費用   =f@O~nGm  
charge for remittances 匯水手續費   ?97MW a
 
charter 營業執照   ~l!(I-'?g  
chartered accountant 會計師   L*tXy>&b.  
chattles 動產   X[k-J\  
check 支票   cb&y8!ci~  
che stub 支票存根   QxnP+U~N  
closed account 己結清賬戶   T~$ePVk>L  
closing 結算   Y^LFJB|
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closing entries 結賬紀錄   AX**q$'R  
closing stock 期末存貨   ..FUg"sSO  
closing the book 結賬   iMx+y5O  
columnar journal 多欄日記賬   yW Iieztp  
combination 聯合   f[7'kv5S  
commission 佣金   WAY<X:|We  
commodity 商品   hM\QqZFyp  
common stock 普通股   ZJ"*A+IJx[  
company 公司   yG&kP:k<  
compensation 賠償   {#QFDA  
compound interest 複利   X2@mQ&n  
consignee 承銷人   N(Y9FD;H  
consignment 寄銷   s cR-|GuZ  
consignor 寄銷人   )I]E%ut{4,  
consolidated balance sheet 合併資產負債表   T.ub!,Y  
consolidated profit and loss account 合併損益表   $ajw]2kx  
consolidation 合併   +^YV>;  
construction cost 營建成本   JoW*)3Z  
construction revenue 營建收入   XeDU ,  
contract 合同   QZ{&7
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control account 統制賬戶   x|0Q\<mEe  
copyright 版權   ?^BsR  
corporation 公司   |+6Z+-.Hg  
cost 成本   ]p'Qk  
cost accounting 成本會計   {J})f>x<xM  
cost of labour 勞工成本   -Qnnzp$]  
cost of production 生產成本    p<*-B  
cost of manufacture 製造成本   b]RCe^E1  
cost of sales 銷貨成本   x(}tr27o  
cost price 成本價格   @mP@~  
credit 貸方   _Fl]zs<  
credit note 收款通知單   9Z*`{  
creditor 債權人   EoU}@MjM~  
crossed check 橫線支票    (i*1M  
current account 往來活期賬戶   sbK0OA  
current asset 流動資產   >qtB27jV  
current liability 流動負債   |<y[gj4`T/  
current profit and loss 本期損益   /bCrpcH  
debit 借方   hN\E8"To  
debt 債務   nOQ+oqM<  
debtor 債務人   /2'\ya4B  
deed 契據   @2
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deferred assets 遞延資產   Rp`}"x9  
deferred liabilities 遞延負債   P]Gsc  
delivery 交貨   q<c ).
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delivery expense 送貨費   e}[$ =  
delivery order 出貨單   t ?bq~!X  
demand draft 即期匯票   ] {NY;|&I'  
demand note 即期票據   2gt08\  
demurrage charge 延期費   -HoPECe  
deposit 存款   }$qy_Esl  
deposit slip 存款單   nWXI*%m5  
depreciation 折舊   K:'pK1zy  
direct cost 直接成本   DVSYH{U4  
direct labour 直接人工   /2l4'Q=  
director 董事   WDzov9o
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discount 折扣   )_j.0a  
discount on purchase 進貨折扣   &<_sXHg<x  
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