[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。   L^ J|cgmNw  
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acceptance 承兌   % S^hqC  
account 賬戶   &sWr)>vs  
accountant 會計員   q2vD)r  
accounting 會計   B#Ybdp ;  
accounting system 會計制度   _|#abLh%  
accounts payable 應付賬款   FN-/~Su~J  
accounts receivable 應收賬款   A_zCSRF,  
accumulated profits 累積利益   /{i~-DVME
 
adjusting entry ?#123;整記錄   Nrr}) g  
adjustment ?#123;整   sv%X8   
administration expense 管理費用   'F/oR/4,  
advances 預付   |l; Ot=C=  
advertising expense 廣告費   rM
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agency 代理   PN l/}'  
agent 代理人   WMf / S"=  
agreement 契約   9j>2C  
allotments 分配數   &-yRa45?  
allowance 津貼   ?ZlXh51  
amalgamation 合併   SKL4U5D{  
amortization 攤銷   8(%F{&<;  
amortized cost 應攤成本   )A7^LLzG  
annuities 年金   .[O{,
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applied cost 已分配成本   G&g;ROgY  
applied expense 已分配費用   .n]"vpWm[  
applied manufacturing expense 己分配製造費用   *OG<+#*\_?  
apportioned charge 攤派費用   L1SKOM$  
appreciation 漲價   N>H@vt~  
article of association 公司章程   .*-8rOcc  
assessment 課稅   Ay
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assets 資產   Dt: Q$  
attorney fee 律師費   s|Mo 3_>  
audit 審計   )j36Y =r3  
auditor 審計員   ?Ij
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average 平均數   kw#X,hP  
average cost 平均成本   dw"Es;^  
bad debt 壞賬   _`udd)Y2  
balance 餘額   fs'SCwx  
balance sheet 資產負債表   OX7=g$S 1  
bank account 銀行賬戶   I@cw=_EQL  
bank balance 銀行結存   !/XNpQP  
bank charge 銀行手續費   gZ,h95
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bank deposit 銀行存款   ccag8LC  
bank discount 銀行貼現   6Rn?pe^  
bank draft 銀行匯票   loVg{N:  
bank loan 銀行借款   v1OVrk>s>  
bank overdraft 銀行透支   >3uNh:|>/  
bankers acceptance 銀行承兌   Pao^>rj  
bankruptcy 破產   V+E8{| dYL  
bearer 持票人   v76Gwu$d  
beneficiary 受益人   f*o  
bequest 遺產   M&V'*.xz  
bill 票據   z{rV|vQ  
bill of exchange 匯票   xnZnbgO+  
bill of lading 提單   *:n~j9V-  
bills discounted 貼現票據   =0Z
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bills payable 應付票據   ..)J6L5l  
bills receivable 應收票據   +8Lbz^#  
board of directors 董事會   {<,%_pJR  
bonds 債券   3a?-UT!  
bonus 紅利   FCEy1^u  
book value 賬面價值   fqgp{(`@>  
bookkeeper 簿記員   <w2h@ea  
bookkeeping 簿記   Y2r}W3F=  
branch office general ledger 支店往來賬戶   >
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broker 經紀人   d_!Z /M,  
brought down 接前   Ehx9-*]
 
brought forward 接上頁   @_+aX. ,  
budget 預算   V]zc-gYI  
by-product 副產品   ;'7 (gAE
 
by-product sales 副產品銷售   [YOH'i&X  
capital 股本   #Z%" ?RJ  
capital income 資本收益   EF`}*7)  
capital outlay 資本支出   P.]h` 4  
capital stock 股本   *fg2bz<~[B  
capital stock certificate 股票   G}nJ3  
carried down 移後   N:lfKI  
carried forward 移下頁   XY"b90  
cash 現金   [neuwdN  
cash account 現金賬戶   2&1mI>:F  
cash in bank 存銀行現金   :PO. /IBX  
cash on delivery 交貨收款   k =!
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cash on hand 庫存現金  
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cash payment 現金支付   ?o" Vkc:  
cash purchase 現購   up5f]:!  
cash sale 現沽   [^qT?se{  
cashier 出?#123;員   (4YLUN&1O$  
cashiers check 本票   b$_81i  
certificate of deposit 存款單折   hF2e--  
certificate of indebtedness 借據   h4;kjr}h}  
certified check 保付支票   l\UjvG  
certified public accountant 會計師   =-U0r$sK+F  
charges 費用   g b_Y]U  
charge for remittances 匯水手續費   o"VKAP  
charter 營業執照   =QqH`.3  
chartered accountant 會計師   #3&@FzD_P  
chattles 動產   %qc_kQ5%  
check 支票   EvT$|#FY  
che stub 支票存根   %f]#P8VP  
closed account 己結清賬戶   !&:=sA  
closing 結算   pD<w@2K  
closing entries 結賬紀錄   *9'3 `^l  
closing stock 期末存貨   h(
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closing the book 結賬   ,Z{\YAh1  
columnar journal 多欄日記賬   8 .%0JJ.3  
combination 聯合   J"r?F0  
commission 佣金   xC`!uPk/pL  
commodity 商品   "jL>P)  
common stock 普通股   rB[ J*5v  
company 公司   eCGr_@1  
compensation 賠償   N~)-\T:ap  
compound interest 複利   7+HK_wNi  
consignee 承銷人   ^')8-aF .  
consignment 寄銷   HI8mNX3 "j  
consignor 寄銷人   xw#CwMbbi  
consolidated balance sheet 合併資產負債表   & zDuh[j}  
consolidated profit and loss account 合併損益表   y7HFmGM  
consolidation 合併   f?5>V   
construction cost 營建成本   ] ?DU8  
construction revenue 營建收入   a4*v'Xc5  
contract 合同   &S>{9y%  
control account 統制賬戶   h:4(Gm;  
copyright 版權   5Tl5T&  
corporation 公司   ^j}C]cq{Xg  
cost 成本   6W i n!4  
cost accounting 成本會計   D+7xMT8pqH  
cost of labour 勞工成本   P $` 1}  
cost of production 生產成本   Df6
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cost of manufacture 製造成本   >=@-]X2%j  
cost of sales 銷貨成本   '@{:FrG*U  
cost price 成本價格   rq%]CsRY5  
credit 貸方   &da=hc,>%  
credit note 收款通知單   "to!&@I| 4  
creditor 債權人   x=*&#;Y|  
crossed check 橫線支票   =$'>VPQ  
current account 往來活期賬戶   [mtp -4*  
current asset 流動資產   a#p+.)Wm  
current liability 流動負債   Fd9[Pe@?`  
current profit and loss 本期損益   X$kLBG_  
debit 借方   *)K 5<}V  
debt 債務   |1@O>GG  
debtor 債務人   -@N-i$!;J  
deed 契據   kvbZx{s  
deferred assets 遞延資產   0%f}Q7*R  
deferred liabilities 遞延負債   ^Om}9rXw1  
delivery 交貨   /2K"Mpf8  
delivery expense 送貨費   x1gS^9MqCB  
delivery order 出貨單   bDl:,7;  
demand draft 即期匯票   Myc-lCE  
demand note 即期票據   K,S 4  
demurrage charge 延期費   T<]{:\*n  
deposit 存款   %1#\LRA(  
deposit slip 存款單   YmljHQP  
depreciation 折舊   Gk :fw#R  
direct cost 直接成本   R_EU|a
  
direct labour 直接人工   ZKi&f,:  
director 董事   l,@>J9}Se  
discount 折扣   0,hs%x>v  
discount on purchase 進貨折扣   <'=!f6Wh  
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