[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(_ZAB%+D  
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acceptance 承兌   -s$F&\5by  
account 賬戶   /<8N\_wh  
accountant 會計員   QZhjb
  
accounting 會計   mzc 4/<th  
accounting system 會計制度   [.*;6y3  
accounts payable 應付賬款   FEW_bP/4  
accounts receivable 應收賬款   D"ehWLj  
accumulated profits 累積利益   !i%"7tQ3$  
adjusting entry ?#123;整記錄   |7pR)KH3  
adjustment ?#123;整   (N=5.7"T  
administration expense 管理費用   ] 0m&(9  
advances 預付   F.=Bnw/-  
advertising expense 廣告費   9Xo[(h)5d  
agency 代理   gzD@cx?V  
agent 代理人   ]B]*/  
agreement 契約   lmSo8/%T  
allotments 分配數   ;h" P{fF   
allowance 津貼   R &4Z*?S  
amalgamation 合併   fb:j%1WF  
amortization 攤銷   ?8mlZ X9C  
amortized cost 應攤成本   #I3$3^0i#  
annuities 年金   <P;}unq.kw  
applied cost 已分配成本   ~ Yngkt  
applied expense 已分配費用   v[n7"  
applied manufacturing expense 己分配製造費用   L tKI3ou  
apportioned charge 攤派費用   JHJ~X v  
appreciation 漲價   Uyr3dN%*r  
article of association 公司章程   \VFHHi:I  
assessment 課稅   i^!ez5z  
assets 資產   [e4]"v`N  
attorney fee 律師費   tpTAeQ*:d  
audit 審計   TSsKfexQ  
auditor 審計員   AkT<2H |4  
average 平均數   "AhTH.ZP  
average cost 平均成本   !GQ\"Ufs>  
bad debt 壞賬   T}=>C+3r  
balance 餘額   H7kPM[  
balance sheet 資產負債表   AVU>+[.=%c  
bank account 銀行賬戶   ([VV%ovZ  
bank balance 銀行結存   I;?X f  
bank charge 銀行手續費   h<\_XJJ  
bank deposit 銀行存款   @Ehn(}  
bank discount 銀行貼現   iIGbHn,/  
bank draft 銀行匯票   v^7LctcVm  
bank loan 銀行借款   e~T@~(fft  
bank overdraft 銀行透支   FHPXu59u  
bankers acceptance 銀行承兌   ^Mk%z9 ?  
bankruptcy 破產   ,*@AX>  
bearer 持票人   ?P7] u>H  
beneficiary 受益人   DF{Qw@P!  
bequest 遺產   lw(e3j  
bill 票據   *I?Eb-!t  
bill of exchange 匯票   ow'lRHZ  
bill of lading 提單   56Z\-=KAU  
bills discounted 貼現票據   (?b@b[D~4  
bills payable 應付票據   >u(>aV|A  
bills receivable 應收票據   9cv]y#  
board of directors 董事會   M#@aB"@J>  
bonds 債券   <p?&udqD  
bonus 紅利   'snYu!`z  
book value 賬面價值   uGl| pJ\y=  
bookkeeper 簿記員   2qO3XI  
bookkeeping 簿記   Fv)7c4  
branch office general ledger 支店往來賬戶   j` /&r*zNq  
broker 經紀人   -gz0md|Y  
brought down 接前   fXQiNm[P  
brought forward 接上頁   RP`2)/sMT  
budget 預算   OW(&s,|6x  
by-product 副產品   jUqy8q &  
by-product sales 副產品銷售   Bfv.$u00p  
capital 股本   J%]D%2vnk`  
capital income 資本收益   'iLH `WE  
capital outlay 資本支出   ^SfS~GQ  
capital stock 股本   -6
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capital stock certificate 股票   VRW]a  
carried down 移後   :Ld!mRZF  
carried forward 移下頁   d=]U_+  
cash 現金   ]> Y/r-!  
cash account 現金賬戶   lKEa)KF[  
cash in bank 存銀行現金   YO:&;K%  
cash on delivery 交貨收款   Yp4c'Zk  
cash on hand 庫存現金   i(6J>^I  
cash payment 現金支付   &(xUhX T  
cash purchase 現購   K$REZe  
cash sale 現沽   h.whjiCFa  
cashier 出?#123;員   i$-#d
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cashiers check 本票   [[)_BmS5r  
certificate of deposit 存款單折   uC]Z8&+obb  
certificate of indebtedness 借據   g9my=gY  
certified check 保付支票   |@o6NZ<9N  
certified public accountant 會計師   ;S/7 h6  
charges 費用   I2HT2c$  
charge for remittances 匯水手續費   v&MU=Tcqi  
charter 營業執照   K.SeK3(  
chartered accountant 會計師   P l{QOR  
chattles 動產   Z]:BYX'  
check 支票   "L2m-e6  
che stub 支票存根   3An(jt$%Q  
closed account 己結清賬戶   ,dd WBwMK  
closing 結算   }1%r%TikY  
closing entries 結賬紀錄   r[Zq3  
closing stock 期末存貨   H"+c)FGi  
closing the book 結賬   H*W):j}8  
columnar journal 多欄日記賬   ?Cci:Lin  
combination 聯合   f8:$G.}i  
commission 佣金   Eb.;^=x  
commodity 商品   7 7:'I  
common stock 普通股   8t.dPy<  
company 公司   RFG$X- .e  
compensation 賠償   -'C!"\%  
compound interest 複利   MPRO !45Z  
consignee 承銷人   ibF#$&!  
consignment 寄銷   ?(im+2  
consignor 寄銷人   iG[? ]]  
consolidated balance sheet 合併資產負債表   T0FZ7  
consolidated profit and loss account 合併損益表   "~p+0Xws9  
consolidation 合併   S>ugRasZ$  
construction cost 營建成本   MMD<I6Iyv  
construction revenue 營建收入   _JOP[KHb  
contract 合同   "jZm0U$,*  
control account 統制賬戶   \OHv|8!EI@  
copyright 版權   =2oUZjA  
corporation 公司   6d{j0?mM  
cost 成本   mpef] 9  
cost accounting 成本會計   }#aKFcvg  
cost of labour 勞工成本   M g!ra"  
cost of production 生產成本   } 21j  
cost of manufacture 製造成本   \mXqak,y  
cost of sales 銷貨成本   p~bkf>  
cost price 成本價格    i;lE
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credit 貸方   gGKKs&n7  
credit note 收款通知單   A'DVJ9%xB  
creditor 債權人   s[-]cHQ  
crossed check 橫線支票   pVOI5>f\  
current account 往來活期賬戶   y-cw~kNPP3  
current asset 流動資產   if@W ]%  
current liability 流動負債   dp^N_9$cdO  
current profit and loss 本期損益   XZ:1!;  
debit 借方   Mj~
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debt 債務   s-Y+x  
debtor 債務人   98<zCSe\]  
deed 契據   RW
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deferred assets 遞延資產   UpeQOC  
deferred liabilities 遞延負債  
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delivery 交貨   9U10d&M(  
delivery expense 送貨費   Jn,w)Els  
delivery order 出貨單   deM~[ 1e[  
demand draft 即期匯票   A1<k1[5fJ  
demand note 即期票據   h[l{ 5Z*  
demurrage charge 延期費   kukaim>K  
deposit 存款   %UmbDGDWI  
deposit slip 存款單   Mh
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depreciation 折舊   1b`G2?%  
direct cost 直接成本   v>^jy8$  
direct labour 直接人工   p#M!S2&z  
director 董事   fNEz  
discount 折扣   n^6TP'r  
discount on purchase 進貨折扣   @}G|R\2P  
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