[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。   !D:Jbt@R<n  
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acceptance 承兌   Kkv<"^H  
account 賬戶   +sf .PSz$  
accountant 會計員   c}-(.eu  
accounting 會計   F*` t"7Lm  
accounting system 會計制度   x[X`a  
accounts payable 應付賬款   <a|@t@R  
accounts receivable 應收賬款   #jA)>z\Q^  
accumulated profits 累積利益   BzN@gQo  
adjusting entry ?#123;整記錄   xu\eXx6H  
adjustment ?#123;整   `}fw1X5L  
administration expense 管理費用   C6jR=@42Q  
advances 預付   +,5-qm)Gh>  
advertising expense 廣告費   =a$Oecg?  
agency 代理   5=L} \ankn  
agent 代理人   N3%*7{X 9  
agreement 契約   VkZ.6kV  
allotments 分配數   {(tHk_q  
allowance 津貼   6BAW  
amalgamation 合併   O0huqF$K  
amortization 攤銷   uMmXs%9T  
amortized cost 應攤成本   gzdG6"  
annuities 年金   wK!~tYxP  
applied cost 已分配成本   I7(?;MpI  
applied expense 已分配費用   (9C<K<  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   \/5RL@X}  
appreciation 漲價   )Gk`[*q ;  
article of association 公司章程   rs-,0'z,7  
assessment 課稅   KzO,*M  
assets 資產   rv7{Ow_Y  
attorney fee 律師費   ,6,]#R :J  
audit 審計   WZn.;  
auditor 審計員    p2%
 
average 平均數   gfgn68k  
average cost 平均成本   {whvTN1#dh  
bad debt 壞賬  
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balance 餘額   c#cx>wq9  
balance sheet 資產負債表   T!|=El>  
bank account 銀行賬戶   #hw>tA6
 
bank balance 銀行結存   eu#'SXSC F  
bank charge 銀行手續費   /4irAG% Oj  
bank deposit 銀行存款   se9>.}zZN  
bank discount 銀行貼現   Z`Z5sj 4{  
bank draft 銀行匯票    QLKK.]  
bank loan 銀行借款   v)X\GmW7w  
bank overdraft 銀行透支   y2|R.EU\m<  
bankers acceptance 銀行承兌   y~ rXl  
bankruptcy 破產   V 9;[M;  
bearer 持票人   @It>*B yB.  
beneficiary 受益人   oBQm05x"  
bequest 遺產   >BVoHt~;  
bill 票據   fV\]L4%  
bill of exchange 匯票   L{fFC%|l2L  
bill of lading 提單   u bW]-U=T  
bills discounted 貼現票據   9KuD(EJS  
bills payable 應付票據   7'lZg<z{~j  
bills receivable 應收票據   ^Q}eatEn  
board of directors 董事會   ec3<%+0f  
bonds 債券   S<wj*"|.s  
bonus 紅利   Af(WV>'  
book value 賬面價值   z@ 35NZn  
bookkeeper 簿記員   EHf\L  
bookkeeping 簿記   >SbK.Q@ei  
branch office general ledger 支店往來賬戶   sW@krBxMv  
broker 經紀人   K`-!uZW:B7  
brought down 接前   w3T]H_V  
brought forward 接上頁   =/0=$\Ws  
budget 預算   ca<"  
by-product 副產品   }hpmO-  
by-product sales 副產品銷售   ~FU@wV^  
capital 股本   kFLB> j97  
capital income 資本收益   Vr.Y/3N&'  
capital outlay 資本支出   rf&M!d}!  
capital stock 股本   R:aa+ MX(1  
capital stock certificate 股票   RO(TvZ0pE  
carried down 移後   }f}}A=  
carried forward 移下頁   ay )/q5  
cash 現金   7V7zGx+Z7  
cash account 現金賬戶   8+L
lx  
cash in bank 存銀行現金   #dxgB:l)%l  
cash on delivery 交貨收款   b\7iY&.C|  
cash on hand 庫存現金   ]b?9zeT*'l  
cash payment 現金支付   kS5_&#  
cash purchase 現購   c
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cash sale 現沽   ),:c+~@@kT  
cashier 出?#123;員   O*6n$dUj3  
cashiers check 本票   5*%#o  
certificate of deposit 存款單折   y] oaO+  
certificate of indebtedness 借據   cf_|nL#9  
certified check 保付支票   U&Wwyu:4i  
certified public accountant 會計師   Cizvw'XDV  
charges 費用   Lo.rvt  
charge for remittances 匯水手續費   )j l8!O7  
charter 營業執照   q/9H..6  
chartered accountant 會計師   @D^^
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chattles 動產   ZFm`UXS  
check 支票   B;6]NCxD  
che stub 支票存根   75T_Dx(H  
closed account 己結清賬戶   Z6C=T;w  
closing 結算   z+}QZ>  
closing entries 結賬紀錄   eDI=nSo  
closing stock 期末存貨   /wShUR{  
closing the book 結賬   6Q&r0>^{  
columnar journal 多欄日記賬   .jw}JJ  
combination 聯合   6DIZ@oi  
commission 佣金   AFvgbn8Qh  
commodity 商品   lA(Q@y EW  
common stock 普通股   6DTTV66  
company 公司   QS.>0i/7l  
compensation 賠償   }kHdK vZ  
compound interest 複利   Jq.lT(E8D  
consignee 承銷人   N{SQ(%V  
consignment 寄銷   .{KjE g 6  
consignor 寄銷人   8M,9kXq{L  
consolidated balance sheet 合併資產負債表   3f Xv4R;!:  
consolidated profit and loss account 合併損益表   Y}*\[}l:&x  
consolidation 合併   mMx;yZ  
construction cost 營建成本   N]EcEM#  
construction revenue 營建收入   -{XRA
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contract 合同   +6$g!S5{  
control account 統制賬戶   ^mWybPqx  
copyright 版權   -~ [9U,  
corporation 公司   kv,%(en]  
cost 成本   0kQP JWF  
cost accounting 成本會計   ]r!>{  
cost of labour 勞工成本  
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cost of production 生產成本   lE8&..~l$+  
cost of manufacture 製造成本   ,Y?sfp  
cost of sales 銷貨成本   'TC/vnM  
cost price 成本價格   eivtH P  
credit 貸方   0_P}z3(M  
credit note 收款通知單   9//+Bh  
creditor 債權人   HjqB^|z  
crossed check 橫線支票   @RFs/'  
current account 往來活期賬戶   9j]sD/L5q  
current asset 流動資產   f %lD08Sl  
current liability 流動負債   1(zsOeX  
current profit and loss 本期損益   jc[_I&Oc_  
debit 借方   RgorkZlVM  
debt 債務   5ercD  
debtor 債務人   o@]So(9f  
deed 契據   w;}@'GgL  
deferred assets 遞延資產   Flf
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deferred liabilities 遞延負債   `-`qdda  
delivery 交貨   Xtz-\v#0o'  
delivery expense 送貨費   kg][qn|>J]  
delivery order 出貨單   N"/-0(9[  
demand draft 即期匯票   &zQ2M#{82  
demand note 即期票據   9][(Iu]h7  
demurrage charge 延期費   M<SdPC(+  
deposit 存款   \\BCcr\l  
deposit slip 存款單   ]q-g[e'  
depreciation 折舊   .6O"| Mqb  
direct cost 直接成本   SvN9aD1  
direct labour 直接人工   +_v$!@L8  
director 董事   IM$2VlC  
discount 折扣   72sD0)?A  
discount on purchase 進貨折扣   E3@QI?n^^  
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