[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。   X@cV']#V  
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acceptance 承兌   =#W{&Te;  
account 賬戶   l+ #`  
accountant 會計員   Ug9o/I@}C  
accounting 會計   >1r>cZn  
accounting system 會計制度   E/am^ TO`  
accounts payable 應付賬款   isaT0__8  
accounts receivable 應收賬款   f(3#5288  
accumulated profits 累積利益   9/'j<v6M  
adjusting entry ?#123;整記錄   ubgq8@;  
adjustment ?#123;整   aH:eu<s  
administration expense 管理費用   IXH;QwR:  
advances 預付   j;'NJ~NZ$  
advertising expense 廣告費   ,7'l$-rl  
agency 代理   G1D(-X4ALZ  
agent 代理人   k'{lo_  
agreement 契約   j\ )Qn2r  
allotments 分配數   CfVz '  
allowance 津貼   ^awl-CG  
amalgamation 合併   i
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amortization 攤銷   "zqt'b0bW  
amortized cost 應攤成本   OtC/) sX  
annuities 年金   jW6@U%[!b  
applied cost 已分配成本   aWit^dp  
applied expense 已分配費用   ZJx:?*0a  
applied manufacturing expense 己分配製造費用   5$y<nMP  
apportioned charge 攤派費用   "c}bqoN  
appreciation 漲價   %xY'v$ %  
article of association 公司章程   dCc*<S  
assessment 課稅   c,+oH<bZZs  
assets 資產   ]2( %^#qBG  
attorney fee 律師費   Z(V4"x7F  
audit 審計    u2DsjaL  
auditor 審計員   b)df V=  
average 平均數   \^_F>M  
average cost 平均成本   +x WT)h/  
bad debt 壞賬   Z,
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balance 餘額   8]0R[kjD  
balance sheet 資產負債表   8*|
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bank account 銀行賬戶   j6Vuj/+}  
bank balance 銀行結存   ;z&p(e  
bank charge 銀行手續費   +tuC845  
bank deposit 銀行存款   #$A6s~`B  
bank discount 銀行貼現   7%o\O{,U
  
bank draft 銀行匯票   SX;
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bank loan 銀行借款   R=E )j^<F  
bank overdraft 銀行透支   v!W,h2:J  
bankers acceptance 銀行承兌   k1]?d7g$w  
bankruptcy 破產   y<5s)OehG  
bearer 持票人   GSMP)8W  
beneficiary 受益人   }+u<^7$g|  
bequest 遺產   /423!g0 Q  
bill 票據   ;KnnAZJ  
bill of exchange 匯票   =LuA[g  
bill of lading 提單   =!p6}5Z  
bills discounted 貼現票據   8(ZQD+U(9F  
bills payable 應付票據   V+E2nJ  
bills receivable 應收票據   QjRVdb>  
board of directors 董事會   ;8UNM  
bonds 債券   zRu}lJ1#W$  
bonus 紅利   (0Y6tcV]R  
book value 賬面價值   1N2:4|woe  
bookkeeper 簿記員   8 2_3|T  
bookkeeping 簿記   (}}BZS&.  
branch office general ledger 支店往來賬戶   /Cw t4.5  
broker 經紀人   \b' <q  
brought down 接前   {At1]>  
brought forward 接上頁   aLP 2p
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budget 預算   K+n6.BzW  
by-product 副產品   n#m )]YQC  
by-product sales 副產品銷售   qG~O]($  
capital 股本   |JrG?:n  
capital income 資本收益   1z{AzpMZ  
capital outlay 資本支出   uYJ6"j  
capital stock 股本   {Rbc  
capital stock certificate 股票  
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carried down 移後  
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carried forward 移下頁   +8v!vuO'  
cash 現金   B<+}_3.  
cash account 現金賬戶   "bRck88V  
cash in bank 存銀行現金   3vmZB2QG  
cash on delivery 交貨收款   tV%M2DxS  
cash on hand 庫存現金   YMJ?t"  
cash payment 現金支付   D @T,j4o  
cash purchase 現購   y%iN9 -t  
cash sale 現沽   VNaa(Q  
cashier 出?#123;員   17J|g.]m-&  
cashiers check 本票   M]eH JZ~v  
certificate of deposit 存款單折   wS8qua  
certificate of indebtedness 借據   qksN {t  
certified check 保付支票   LkNC8V
  
certified public accountant 會計師   ck
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charges 費用   }9{6{TD  
charge for remittances 匯水手續費   2v yB[(  
charter 營業執照   YS/{q~$t  
chartered accountant 會計師   :MpIx&  
chattles 動產   o9>r -  
check 支票   f |aO9w   
che stub 支票存根   C$Ldz=d  
closed account 己結清賬戶   ]w! x  
closing 結算   &yWl8O
 
closing entries 結賬紀錄   `[7&tOvSk  
closing stock 期末存貨   <?QY\wyikz  
closing the book 結賬   .-fJ\`^mi  
columnar journal 多欄日記賬   N!aV~\E  
combination 聯合   EcFYP"{
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commission 佣金   n omtP }  
commodity 商品   %0. o(U  
common stock 普通股   g,mcxXO  
company 公司   zN*/G6>A  
compensation 賠償   mI"`.  
compound interest 複利   if r!ha+8!  
consignee 承銷人   |$^,e%bE  
consignment 寄銷   ~cQP4 kBD]  
consignor 寄銷人   ,~%Qu~ \  
consolidated balance sheet 合併資產負債表   U3az\ E)HV  
consolidated profit and loss account 合併損益表   }[$C=|>  
consolidation 合併   nSm
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construction cost 營建成本   ,NPU0IDG>  
construction revenue 營建收入   zZGPA j  
contract 合同   DSD#',  
control account 統制賬戶    &EV|knW  
copyright 版權   _~fO8_vr  
corporation 公司   f!eC|:D  
cost 成本   kjJ\7x6M  
cost accounting 成本會計   (Sv7^}j  
cost of labour 勞工成本   &YDb/{|CIC  
cost of production 生產成本   kfM}j
  
cost of manufacture 製造成本   :/K 'P`JaL  
cost of sales 銷貨成本   ,m9Nd "6\  
cost price 成本價格   tbl!{Qwx  
credit 貸方   V!a|rTU6  
credit note 收款通知單   e*:[#LJ]C  
creditor 債權人   e#) }.   
crossed check 橫線支票   %t`a-m  
current account 往來活期賬戶   +);o{wfW  
current asset 流動資產   :Dw;RcZQ  
current liability 流動負債   ?7YX@x  
current profit and loss 本期損益   [P`Q_L,+  
debit 借方   (/Hq8o-Fw  
debt 債務   [p_R?2uT  
debtor 債務人   aG?'F`UQ  
deed 契據   wwmMpK}f  
deferred assets 遞延資產   hnmFhJ !g  
deferred liabilities 遞延負債   3q{
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delivery 交貨   84cmPnaT  
delivery expense 送貨費   9v_gR52vh  
delivery order 出貨單   p%G4Js.  
demand draft 即期匯票   >/ECLP  
demand note 即期票據   e}-uU7O  
demurrage charge 延期費   3T|:1Nw
 
deposit 存款   gXE'3  
deposit slip 存款單   rX{QgyY&  
depreciation 折舊   e(6g|h  
direct cost 直接成本   g*AnrQ}P  
direct labour 直接人工   N|WnUlf]:  
director 董事   ;_%61ZI?M<  
discount 折扣   -P!vCf^{ t  
discount on purchase 進貨折扣   fI t:eKHr  
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