[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。   3&
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acceptance 承兌   9|2LuHQu+  
account 賬戶   *Edr\P
 
accountant 會計員   K@@Jt  
accounting 會計   EK}QjY[i  
accounting system 會計制度   4(p,@e
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accounts payable 應付賬款   .GuZV'  
accounts receivable 應收賬款   l`vr({A  
accumulated profits 累積利益   y0 qq7Dmu  
adjusting entry ?#123;整記錄   lPn&,\9@~  
adjustment ?#123;整   TmdRB8N  
administration expense 管理費用   B=hJ* ;:p  
advances 預付   3L%g2`  
advertising expense 廣告費   Kvh6D"  
agency 代理   nXxSv
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agent 代理人   l(
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agreement 契約   Bk8 '*O/)  
allotments 分配數   hionR)R4  
allowance 津貼   4W+%`x_U]  
amalgamation 合併   i ,g<y  
amortization 攤銷   0= -D  
amortized cost 應攤成本   Lz;E/a}s  
annuities 年金   Gq^#.o]  
applied cost 已分配成本   2O)2#N  
applied expense 已分配費用   G+l9QaFv  
applied manufacturing expense 己分配製造費用   D(gpF85t  
apportioned charge 攤派費用   }S>:!9f  
appreciation 漲價   eZ +uW0  
article of association 公司章程   nwAx47>{  
assessment 課稅   eO
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assets 資產   ,__|SnA.  
attorney fee 律師費   oxL4* bqZ  
audit 審計   IP+1 :M  
auditor 審計員  
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average 平均數   &<%U7?{~  
average cost 平均成本   cRC)99H
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bad debt 壞賬    
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balance 餘額   0B[eG4 9  
balance sheet 資產負債表   &)|3OJ'o  
bank account 銀行賬戶   *oz=k  
bank balance 銀行結存   Ss{  
bank charge 銀行手續費   z/t:g c.  
bank deposit 銀行存款   <jRs/?1R  
bank discount 銀行貼現   9@|X~z5E  
bank draft 銀行匯票   =AJ I3'x  
bank loan 銀行借款   \|9KOulr  
bank overdraft 銀行透支   UT7"
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bankers acceptance 銀行承兌   yy-\$<j  
bankruptcy 破產   },5
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bearer 持票人   $[P>nRhW  
beneficiary 受益人   ;j/-
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bequest 遺產   rKys:is  
bill 票據   xj!_]XJ^w  
bill of exchange 匯票   "Z6:d"S`  
bill of lading 提單   'zhw]L;'g  
bills discounted 貼現票據   8M;G@ Q80  
bills payable 應付票據   <ArP_! `3  
bills receivable 應收票據   Wy%F

   
board of directors 董事會   k6 f;A  
bonds 債券   =7`0hS<@F  
bonus 紅利   _"`U.!3*  
book value 賬面價值   IK-E{,iK
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bookkeeper 簿記員   6'6@VB  
bookkeeping 簿記   <WGl4#(k  
branch office general ledger 支店往來賬戶   'yM)>]u"  
broker 經紀人   V F'! OPN  
brought down 接前   y]
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brought forward 接上頁  
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budget 預算   N{G+|Wm
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by-product 副產品   :=tPC A=  
by-product sales 副產品銷售   ]-aeoa #  
capital 股本   {q:o}<-L+  
capital income 資本收益   c#e_Fs  
capital outlay 資本支出   W+~ w  
capital stock 股本   VQvl ,'z  
capital stock certificate 股票   QPfS3%p`  
carried down 移後   e+F5FAMR68  
carried forward 移下頁   Y2Y2>^  
cash 現金   ?WX&,ew~  
cash account 現金賬戶   w%k)J{\  
cash in bank 存銀行現金   l%A~3  
cash on delivery 交貨收款   9Yowz]')  
cash on hand 庫存現金   hqY9\,.C  
cash payment 現金支付   3HA$k[%7P  
cash purchase 現購   j]<T\O>t>  
cash sale 現沽   puv*p%E  
cashier 出?#123;員   1h+!<c q  
cashiers check 本票   -j[n^y'v  
certificate of deposit 存款單折   [j0I} +@4H  
certificate of indebtedness 借據   !DCJ2h%E[_  
certified check 保付支票   @:xO5L}Io  
certified public accountant 會計師   z[S,hD\w  
charges 費用   0{Kl5>Z9M  
charge for remittances 匯水手續費   T}[W')[s  
charter 營業執照   |b/J$.R  
chartered accountant 會計師    #~.i\|VL  
chattles 動產   Q[p0bD
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check 支票   Em@h5V  
che stub 支票存根   k&DHQvfB  
closed account 己結清賬戶   Prhq ~oI4  
closing 結算   64\ZOG\,  
closing entries 結賬紀錄   S_:(I^  
closing stock 期末存貨   x[}e1sXXs  
closing the book 結賬   u6y\GsM.a  
columnar journal 多欄日記賬   ;?2vW8{p<  
combination 聯合   VSZ6;&2^  
commission 佣金   o
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commodity 商品   ok\+$+$ju  
common stock 普通股   {7eKv+30  
company 公司   P+3G*M=}  
compensation 賠償   ^l^_K)tw*  
compound interest 複利   vtmO  
consignee 承銷人   5.[{PJ]bq  
consignment 寄銷   D-3/?"n  
consignor 寄銷人   !Y]}&
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consolidated balance sheet 合併資產負債表   jD^L<  
consolidated profit and loss account 合併損益表   d=qpT b;(  
consolidation 合併   9'toj%XQ  
construction cost 營建成本   Ti3BlWQH  
construction revenue 營建收入   G>mgoN  
contract 合同   kM3BP& 3m1  
control account 統制賬戶   Sc6wC H  
copyright 版權   h0.Fst
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corporation 公司   `6mHt6"h  
cost 成本   t48(GKF  
cost accounting 成本會計   P>@`hZ9 o  
cost of labour 勞工成本   c(#`z!FB  
cost of production 生產成本   -'PpY302  
cost of manufacture 製造成本   _;B!6cRLps  
cost of sales 銷貨成本   6@XutciK  
cost price 成本價格   4nl>&A
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credit 貸方   GoEIY  
credit note 收款通知單   2hJ{+E.m  
creditor 債權人   >>$IHz4Z"  
crossed check 橫線支票   eF8`an5S  
current account 往來活期賬戶   YRp\#pVnZ  
current asset 流動資產   zK-hNDFL{  
current liability 流動負債   }=;>T)QmMO  
current profit and loss 本期損益   kmc9P&  
debit 借方   @5?T]V g  
debt 債務   rIb[gm)Rk  
debtor 債務人   =(n'#mV  
deed 契據   zt,-O7I'1  
deferred assets 遞延資產   =H,cwSE+%  
deferred liabilities 遞延負債   Ar<OP'C  
delivery 交貨  
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delivery expense 送貨費   Tc88U8Gc  
delivery order 出貨單   |~HlNUPR  
demand draft 即期匯票   xu:m~8%  
demand note 即期票據   jujx3rnK?  
demurrage charge 延期費   =` i 7?  
deposit 存款   {-Y_8@&  
deposit slip 存款單   ?J~JQe42  
depreciation 折舊   @&Nvb.5nT  
direct cost 直接成本   T),:8/  
direct labour 直接人工   QhGg^h%6  
director 董事   j&Hn`G  
discount 折扣   (j~V  
discount on purchase 進貨折扣   N6J$z\ P  
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