[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。   Q=498Y~x  
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acceptance 承兌   a[BIY&/Q  
account 賬戶   3r2e_?m  
accountant 會計員   DvBRK}'  
accounting 會計   /:w.Zf>B9  
accounting system 會計制度   %c&<{D}r  
accounts payable 應付賬款   $0~_)$i:  
accounts receivable 應收賬款   T;Ra/H
 
accumulated profits 累積利益   /n1H;~f]  
adjusting entry ?#123;整記錄   $2v{4WP7G  
adjustment ?#123;整   Tm
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administration expense 管理費用   L8$+%Gvo  
advances 預付   g/z7_Aq/  
advertising expense 廣告費   -H](2}  
agency 代理   WD'[|s\  
agent 代理人   d+6-ten  
agreement 契約   3B ;aoejHm  
allotments 分配數   ,6T3:qkkvF  
allowance 津貼   K1|xatx1V  
amalgamation 合併   }C{wGK+o[  
amortization 攤銷   fJOA5(  
amortized cost 應攤成本   BWG#W C  
annuities 年金   D]5cijO6  
applied cost 已分配成本   m^YYdyn]M  
applied expense 已分配費用   UV)!zgP  
applied manufacturing expense 己分配製造費用   X2C&q$8  
apportioned charge 攤派費用   I
aYy5Rw  
appreciation 漲價   MryY<s  
article of association 公司章程   0bI} s`sr  
assessment 課稅   /U,;]^  
assets 資產   {edjvPlk  
attorney fee 律師費   l 1Ns~  
audit 審計   :J;*]o:  
auditor 審計員   lZhd^69y  
average 平均數    5wy3C  
average cost 平均成本   p V`)  
bad debt 壞賬  
:)Z.!  
balance 餘額   5|bc*iqU  
balance sheet 資產負債表   wD`jks  
bank account 銀行賬戶   -x0u}I  
bank balance 銀行結存   Z/[ww8b.  
bank charge 銀行手續費   KIHr%  
bank deposit 銀行存款   A{KF<Omu  
bank discount 銀行貼現   ~V!gHJ5M  
bank draft 銀行匯票   >_LZD4v!<  
bank loan 銀行借款   ZuVucP>>_d  
bank overdraft 銀行透支   S,2{^X  
bankers acceptance 銀行承兌   o"e]9{+<  
bankruptcy 破產   ~"#[<d  
bearer 持票人   }E](NvCq  
beneficiary 受益人  
Jz6zJKcA  
bequest 遺產   IO]%AL(.;  
bill 票據   .Fn7yTQ%  
bill of exchange 匯票   VF] ~J=>i  
bill of lading 提單   !6:
X]  
bills discounted 貼現票據   Zdll}n
O"E  
bills payable 應付票據   _|vY)4B4U  
bills receivable 應收票據   ;*409P  
board of directors 董事會   4 .d~u@=  
bonds 債券   pv;ZR  
bonus 紅利   -k"5GUc|  
book value 賬面價值   +*ZF52hy|  
bookkeeper 簿記員   6,UW5389  
bookkeeping 簿記   I`FqZw  
branch office general ledger 支店往來賬戶   ;-!j,V+$h  
broker 經紀人   c*HWH$kB  
brought down 接前   1|/]bffg!c  
brought forward 接上頁   "jMSF@lr  
budget 預算    Oa/#2C~  
by-product 副產品   z)U/bjf  
by-product sales 副產品銷售   uQ'Izd
m  
capital 股本   4-veO3&.h  
capital income 資本收益   ;7w4BJcq']  
capital outlay 資本支出   cfA)Ui  
capital stock 股本   5Cjh%rj(jl  
capital stock certificate 股票   o!>h Q#h  
carried down 移後   aX{i   
carried forward 移下頁  
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cash 現金   IIIP<nyc  
cash account 現金賬戶   v[I
,N$:  
cash in bank 存銀行現金   [$AOu0J  
cash on delivery 交貨收款   -Ay=
* c.4  
cash on hand 庫存現金   78-D/WY/X  
cash payment 現金支付   2u?k;"]V  
cash purchase 現購   97SOa.@  
cash sale 現沽   v3/l=e?u  
cashier 出?#123;員   K \_JG$(9  
cashiers check 本票   vv5 uU8  
certificate of deposit 存款單折    {;| >Qn  
certificate of indebtedness 借據   EX9os  
certified check 保付支票   3}9c0%}F  
certified public accountant 會計師   ( !=^(Nd  
charges 費用   Nr#" 5<W  
charge for remittances 匯水手續費   KR sY `[Y  
charter 營業執照   mel(C1b"j/  
chartered accountant 會計師   pZaOd;t  
chattles 動產   oZSPdk  
check 支票   akB+4?+s)  
che stub 支票存根   S<bsrS*$  
closed account 己結清賬戶   T.x"a$AU  
closing 結算   %1^E;n  
closing entries 結賬紀錄   tEE4"OAy  
closing stock 期末存貨   Hm*?<o9mxC  
closing the book 結賬   4J ${gcju  
columnar journal 多欄日記賬   =!{ E!3>*D  
combination 聯合   0G}]d17ho  
commission 佣金   .T|1l$Jn  
commodity 商品   TM2pE/P  
common stock 普通股   W5_aS2$  
company 公司   t0-)\kXcA  
compensation 賠償   QdtGFY4f,  
compound interest 複利  
Os>^z@x  
consignee 承銷人   L92vb zP  
consignment 寄銷   a15kFun  
consignor 寄銷人   =LHz[dSL  
consolidated balance sheet 合併資產負債表   q6a7o=BP]  
consolidated profit and loss account 合併損益表   h<I C d'!  
consolidation 合併   Z/~7N9?m(  
construction cost 營建成本   ;N;['xcx;  
construction revenue 營建收入   6h%_\I.Z[[  
contract 合同   ^a{cK  
control account 統制賬戶   &x>8 %Q s  
copyright 版權    "yA=Tw  
corporation 公司   ZxvBo4>tH  
cost 成本   q@0g KC&U  
cost accounting 成本會計   : j}4F  
cost of labour 勞工成本   |h(05Kbk  
cost of production 生產成本   g r[M-U  
cost of manufacture 製造成本   $G}!eV 6  
cost of sales 銷貨成本   GZCX
m+  
cost price 成本價格   ;r.0=Uo9]  
credit 貸方   NGq@x%T  
credit note 收款通知單   (HD8Mm  
creditor 債權人   "s.]amC  
crossed check 橫線支票   %|\Af>o4d  
current account 往來活期賬戶   a7YzX5n  
current asset 流動資產   ilr'<5rq  
current liability 流動負債   i}E&mv'  
current profit and loss 本期損益   B
t[Wh@  
debit 借方   7x5wT ?2W  
debt 債務   S 2,tv
  
debtor 債務人   ~H~iKl}|7  
deed 契據   o`+$h:zm@  
deferred assets 遞延資產   _KZ&/  
deferred liabilities 遞延負債   HBp$   
delivery 交貨   +u\kTn  
delivery expense 送貨費   :Cdqj0O3u  
delivery order 出貨單   Pg\!\5  
demand draft 即期匯票   lNs;-`I~  
demand note 即期票據   fs,]%g^  
demurrage charge 延期費   D8*tzu-  
deposit 存款   ])t UXU>  
deposit slip 存款單   On*pI37(\  
depreciation 折舊   5R}K8"d  
direct cost 直接成本   X4I+  
direct labour 直接人工   V(c>1xLlz  
director 董事   -J'0qN!  
discount 折扣   CEHtr90P  
discount on purchase 進貨折扣   J@lQzRqRb  
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