[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。   #POVu|Y;h  
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acceptance 承兌   vU(uu:U9  
account 賬戶   |-+IF,j  
accountant 會計員   >`{B  
accounting 會計   GQ-fEIi{  
accounting system 會計制度   E]@$,)nC  
accounts payable 應付賬款   ?F=^& v8  
accounts receivable 應收賬款   k{Ad(S4J&  
accumulated profits 累積利益   zvEofK  
adjusting entry ?#123;整記錄   +wPXDN#R  
adjustment ?#123;整   n VNz5B  
administration expense 管理費用   NQ&\t[R[  
advances 預付   E!Ljq3iT`  
advertising expense 廣告費   A  [c1E[  
agency 代理   YmwUl> @{  
agent 代理人   =5l20 Um  
agreement 契約   M_BG:P5  
allotments 分配數   ),!1B%  
allowance 津貼   8GN_3pT  
amalgamation 合併   e #!YdXSx  
amortization 攤銷   =%=lq0GF0  
amortized cost 應攤成本   C 9{8!fYp  
annuities 年金   F9}jiCom  
applied cost 已分配成本   `AcUxnO  
applied expense 已分配費用   > a?K![R  
applied manufacturing expense 己分配製造費用   <@448,9&  
apportioned charge 攤派費用   ,h<xL-  
appreciation 漲價  
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article of association 公司章程   ?zP/i(1y  
assessment 課稅   B=d :r  
assets 資產   Tf*DFyr  
attorney fee 律師費   fFe{oR   
audit 審計   z?3t^UPW  
auditor 審計員   L^E#"f  
average 平均數   3bN]2\   
average cost 平均成本   % S vfY{  
bad debt 壞賬   T9'd?nw9  
balance 餘額   wJAJ
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balance sheet 資產負債表   {9 .sW/  
bank account 銀行賬戶   Mil+> X0  
bank balance 銀行結存   o'?[6B>oj  
bank charge 銀行手續費   G(; hJ'LT  
bank deposit 銀行存款   v? Ufx  
bank discount 銀行貼現   &#< M o  
bank draft 銀行匯票   FL|\D  
bank loan 銀行借款   `k;MGs)&  
bank overdraft 銀行透支   ]. E/s(p  
bankers acceptance 銀行承兌   Hy~+|hLvh  
bankruptcy 破產   &l8eljg  
bearer 持票人   u mo<9Y  
beneficiary 受益人   2 ":W^P  
bequest 遺產   uB1>.Pvxb  
bill 票據   V] 0T P#  
bill of exchange 匯票   pf8M0,AY  
bill of lading 提單   Jk=_8Xvr`  
bills discounted 貼現票據   ^:cc3wt'3[  
bills payable 應付票據   2{}8_G   
bills receivable 應收票據   =pk5'hBAi  
board of directors 董事會   +5i~}Q!  
bonds 債券   FQh8(^(  
bonus 紅利   AW<"3 !@  
book value 賬面價值   /$'|`jKsB  
bookkeeper 簿記員   SNOML7pd  
bookkeeping 簿記   }.k*4Vw#Wt  
branch office general ledger 支店往來賬戶   ;.U<Lr^9#  
broker 經紀人   UP .4#1I  
brought down 接前   V'^E'[Dd{  
brought forward 接上頁   M/a40uK  
budget 預算   YAP,#a  
by-product 副產品   = 9!|%j  
by-product sales 副產品銷售   HT%'dZ1  
capital 股本   +R2+?v6  
capital income 資本收益   +4g H=6  
capital outlay 資本支出   @#QaaR;4  
capital stock 股本   5HC5   
capital stock certificate 股票   s+<`iH9Hm  
carried down 移後   M.oH,Kd6  
carried forward 移下頁   q@&6&cd  
cash 現金   PpLuN12H  
cash account 現金賬戶   OPuty/^!Gw  
cash in bank 存銀行現金   BVzMgn ;  
cash on delivery 交貨收款   N8KH.P+  
cash on hand 庫存現金   j"r7M|Z+V  
cash payment 現金支付   /T<))@$  
cash purchase 現購   ,<s /K  
cash sale 現沽   6o)RsxN eu  
cashier 出?#123;員   ,(3oAj\  
cashiers check 本票   %?X6TAtH  
certificate of deposit 存款單折   M(U<H;Csk  
certificate of indebtedness 借據   @j<Q2z^  
certified check 保付支票   6]|-%  
certified public accountant 會計師   EC/=JlL`5  
charges 費用   0dW*].Gi:  
charge for remittances 匯水手續費   -q30tO.  
charter 營業執照   -2B3 xIZJ  
chartered accountant 會計師   Y[0mTL4IO  
chattles 動產   e'A1%g)  
check 支票   ^AF~k#R  
che stub 支票存根   <nU8.?\?~  
closed account 己結清賬戶   \7PC2IsT3  
closing 結算   B:96E&  
closing entries 結賬紀錄   3gv@JGt7`  
closing stock 期末存貨   q.kDx_  
closing the book 結賬   L/?jtF:o  
columnar journal 多欄日記賬   {X
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combination 聯合   1hY%ZsjC  
commission 佣金   0at['zw  
commodity 商品   * hmoi  
common stock 普通股   N4l}5(e  
company 公司   W3gHzT?{  
compensation 賠償   /'a\$G"%6  
compound interest 複利   dUL*~%2I  
consignee 承銷人   Vg(FF"  
consignment 寄銷   l5nm.i<M  
consignor 寄銷人   K5Hz A1^  
consolidated balance sheet 合併資產負債表   \h/)un5  
consolidated profit and loss account 合併損益表   z|8zNt Ug  
consolidation 合併   }g& KT!r  
construction cost 營建成本   jqlfypU  
construction revenue 營建收入   op($+Q  
contract 合同   /@64xrvIl=  
control account 統制賬戶   M5:j)oW  
copyright 版權   UPy 4ST  
corporation 公司   mu2|%$C;$  
cost 成本   3BSZz%va  
cost accounting 成本會計   n_(f"Uv  
cost of labour 勞工成本   L[^.pO  
cost of production 生產成本   D*/fY=gK  
cost of manufacture 製造成本   Z*n4$?%W  
cost of sales 銷貨成本   >Cam6LJ  
cost price 成本價格   Dy*K;e-+  
credit 貸方   t?H sfN  
credit note 收款通知單   D?FmlDTr[  
creditor 債權人   5+2qx)FZ  
crossed check 橫線支票   |AXV4{j_i  
current account 往來活期賬戶   {:#c1d2@8  
current asset 流動資產   i|rCGa0}  
current liability 流動負債   #^tnRfS"  
current profit and loss 本期損益   nRyx2\Py+  
debit 借方   ;xL8W  
debt 債務   L}7 TM:%  
debtor 債務人   }`aT=_B  
deed 契據   .u'MMe>^  
deferred assets 遞延資產   U ]W"  
deferred liabilities 遞延負債   e8M0Lz#}  
delivery 交貨   a ?\:,5=  
delivery expense 送貨費   x*p'm[Tdtm  
delivery order 出貨單   {e1sq^>|  
demand draft 即期匯票   7m%[$X`  
demand note 即期票據   xiV!\Z}  
demurrage charge 延期費   ++eT 0  
deposit 存款   m/ q`k  
deposit slip 存款單   6n|][
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depreciation 折舊   .7M.bpmqE  
direct cost 直接成本   dsOt(yNo  
direct labour 直接人工   %)Z,?DzZ  
director 董事   >S8 n8U  
discount 折扣   f\r"7j  
discount on purchase 進貨折扣   <m

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