[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。   e&sZ]{uD  
Y"6 '  
acceptance 承兌   :>4pH  
account 賬戶   V

PW@y  
accountant 會計員   wCw-EGLR  
accounting 會計   > Dy
<@e  
accounting system 會計制度   N3O3V5':!  
accounts payable 應付賬款   B( r~Nvc  
accounts receivable 應收賬款   zGzeu)d  
accumulated profits 累積利益   E[q:65xl  
adjusting entry ?#123;整記錄   6a6;]lsG  
adjustment ?#123;整   hEUS&`K  
administration expense 管理費用   Pxf
WO1S(  
advances 預付   8T<LNC  
advertising expense 廣告費   cq:<,Ke  
agency 代理   B=14 hY@`  
agent 代理人   a,mG5bQ!  
agreement 契約   9<0TF+}>  
allotments 分配數   `o/G0~T)  
allowance 津貼   `W>cA64 o  
amalgamation 合併   &CBW>* B  
amortization 攤銷   } DQ<YF+  
amortized cost 應攤成本   :{sy2g/+  
annuities 年金   a7$-gW"Z(,  
applied cost 已分配成本   1g_p`(  
applied expense 已分配費用   )S?.YCv?  
applied manufacturing expense 己分配製造費用   X!H[/b:
1O  
apportioned charge 攤派費用   DBTeV-G9~R  
appreciation 漲價   =VIU  
article of association 公司章程   )(b,v/:  
assessment 課稅   z`g4
<  
assets 資產   JTGA\K  
attorney fee 律師費   7`eg;s^
 
audit 審計   ,~8&0p  
auditor 審計員   3oD?e  
average 平均數   1. A@5*Q  
average cost 平均成本  
p>M8:,  
bad debt 壞賬   Yr!@pHy  
balance 餘額  
hA=.${uIO  
balance sheet 資產負債表   s Zn@ye^  
bank account 銀行賬戶   ^.3(o{g  
bank balance 銀行結存   JG^fu*K  
bank charge 銀行手續費   !m]_ tB  
bank deposit 銀行存款   [A jY ~  
bank discount 銀行貼現   BjX*Gm6l  
bank draft 銀行匯票   +az=EF  
bank loan 銀行借款   ^*?mb)  
bank overdraft 銀行透支   S<*h1}V3/  
bankers acceptance 銀行承兌   FYBW3y+AF&  
bankruptcy 破產   :O?+Ywn  
bearer 持票人   .)(5F45Wg  
beneficiary 受益人   (JMk0H3u  
bequest 遺產   vw~=z6Ka  
bill 票據   Yt]Y(  
bill of exchange 匯票   ]mzghH:E  
bill of lading 提單   wWYo\WH'  
bills discounted 貼現票據   hl}iw_e  
bills payable 應付票據   k2-+3zx  
bills receivable 應收票據   3A&: c/  
board of directors 董事會   2^aXXPC  
bonds 債券   9 AWFjoXl"  
bonus 紅利   4De2miq  
book value 賬面價值   \wR;N/tg  
bookkeeper 簿記員   2I[(UMI$7  
bookkeeping 簿記   .n\j<Kq  
branch office general ledger 支店往來賬戶   Z\[6'R4.#  
broker 經紀人   )L+>^cJI<  
brought down 接前   hQb3 8W[  
brought forward 接上頁   }1kZF{KD<[  
budget 預算   t~v_k\`{  
by-product 副產品   tD^$
}u6  
by-product sales 副產品銷售   N({0"7  
capital 股本   2 xE+"?0  
capital income 資本收益   F+<e9[  
capital outlay 資本支出   ~o8  
capital stock 股本   b?U2g?lN:  
capital stock certificate 股票   MV.&GUez{  
carried down 移後   #fVk;]u`[3  
carried forward 移下頁   |S6L[Uo  
cash 現金   Zdfruzl&`  
cash account 現金賬戶   A)9F_;BY  
cash in bank 存銀行現金   T`$!/BlZ  
cash on delivery 交貨收款   mI>=S  
cash on hand 庫存現金   [,yYr  
cash payment 現金支付   2rG g  
cash purchase 現購   % `\}#  
cash sale 現沽   1j_ 6Sw(  
cashier 出?#123;員   Vi=u}(*  
cashiers check 本票   ^ *1hz<  
certificate of deposit 存款單折   Oh=
E!  
certificate of indebtedness 借據   *";O_
:C!  
certified check 保付支票   d-{1>\-_  
certified public accountant 會計師   `E2RW{$A  
charges 費用   9,jFQb(),  
charge for remittances 匯水手續費   'T+v&M  
charter 營業執照    9dCf@5]  
chartered accountant 會計師   jdf3XTw  
chattles 動產   [;Y*f,UG_-  
check 支票  
' e:rL.  
che stub 支票存根   'wA4yJ<  
closed account 己結清賬戶   M@]@1Q.p  
closing 結算   PfN[)s4F{R  
closing entries 結賬紀錄   O77^.B  
closing stock 期末存貨   X1XmaO%A  
closing the book 結賬   -|2k$W  
columnar journal 多欄日記賬   rM0Idc.$&&  
combination 聯合   FY9nVnIoI  
commission 佣金   Dqg01_O9O  
commodity 商品   +JejnG0  
common stock 普通股   BHf7\+Ul  
company 公司   dZkj| Ua~  
compensation 賠償   cqG&n0 zb  
compound interest 複利   @5j3
[e  
consignee 承銷人   g[L}puN  
consignment 寄銷   Yn5a4  
consignor 寄銷人   
!j%#7  
consolidated balance sheet 合併資產負債表   EkpM'j
=  
consolidated profit and loss account 合併損益表   PiJ>gDx  
consolidation 合併   m%%\k \  
construction cost 營建成本   /_mU%fl  
construction revenue 營建收入   b^q%p1  
contract 合同   )}to7r7`  
control account 統制賬戶   3S"kw  
copyright 版權   BIxjY !!"  
corporation 公司   MZvxcr{x  
cost 成本  
J-ErG!  
cost accounting 成本會計   2O(= 2X  
cost of labour 勞工成本   x31Jl{x8\?  
cost of production 生產成本   O ]!/fZ;(  
cost of manufacture 製造成本   ]--" K{  
cost of sales 銷貨成本   MDauHtF,  
cost price 成本價格   5}4> vEn  
credit 貸方   ,56objaE  
credit note 收款通知單   hQ}y(2A.XI  
creditor 債權人   om{aws;  
crossed check 橫線支票   X\1.,]O >  
current account 往來活期賬戶   )
@_5}8  
current asset 流動資產   4t lLh`-8  
current liability 流動負債   RA*W Ys&xb  
current profit and loss 本期損益   t_hr${  
debit 借方   rnP *}  
debt 債務   Ap!Y 3C  
debtor 債務人   W3A9uk6  
deed 契據   Rg7~?b-  
deferred assets 遞延資產   \<%?=C'w~  
deferred liabilities 遞延負債   s:*" b'  
delivery 交貨   cd.|>  
delivery expense 送貨費   Su
]p 6B  
delivery order 出貨單   bE1@RL  
demand draft 即期匯票   -"5r-qq*  
demand note 即期票據  
"qhQJql  
demurrage charge 延期費   c ^7QiTt_  
deposit 存款   64l(ru<  
deposit slip 存款單   AEo  
depreciation 折舊   I`q"  
direct cost 直接成本   K?6#jT6#  
direct labour 直接人工   Qq<+QL|
 
director 董事   ?@H/;hB[|  
discount 折扣   9uW\~DwsZ%  
discount on purchase 進貨折扣   C!^[ d  
   #T08H,W/