[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。   ch}(v'xv(  
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acceptance 承兌   *W<g%j- a  
account 賬戶   u:4?$%rB  
accountant 會計員   }Rq-IRa'  
accounting 會計   .gHL(*1P  
accounting system 會計制度   QGd"Z lQ  
accounts payable 應付賬款   = P{]3K  
accounts receivable 應收賬款   IqONDdep9  
accumulated profits 累積利益   -z LxT  
adjusting entry ?#123;整記錄   X?.LA7)CK  
adjustment ?#123;整   ~ +z'pK~c  
administration expense 管理費用   9Fxz9_ i  
advances 預付   l.i&.;f  
advertising expense 廣告費   c7N`W}BZ  
agency 代理   $f<Rj/`&  
agent 代理人   -{fbZk&A  
agreement 契約   .W%{j()op  
allotments 分配數   ;zvg]  %  
allowance 津貼   y
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amalgamation 合併   >U$,/_uMNW  
amortization 攤銷   enJE#4Z5&s  
amortized cost 應攤成本   <)(STo  
annuities 年金   }mw31=2bD  
applied cost 已分配成本   5gbJTh<JU  
applied expense 已分配費用   R|AGN*.  
applied manufacturing expense 己分配製造費用   #fYz367>  
apportioned charge 攤派費用   "^ cn9AG{  
appreciation 漲價   -xf=dzm)  
article of association 公司章程   C"ZCX6p+$  
assessment 課稅   nPUq+cXy]C  
assets 資產   "VcG3.  
attorney fee 律師費   '4qi^$|\  
audit 審計   52#@.Qa  
auditor 審計員   yeNC-U<  
average 平均數   Mzxy'UV  
average cost 平均成本   PV%7m7=x  
bad debt 壞賬   2}Q)&;u  
balance 餘額   RyxIJJui  
balance sheet 資產負債表   `W[oLQ  
bank account 銀行賬戶  
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bank balance 銀行結存   8ESBui3;  
bank charge 銀行手續費   S<LHNZu|^A  
bank deposit 銀行存款   N*My2t_+E  
bank discount 銀行貼現   ~z!U/QR2  
bank draft 銀行匯票   @Tr8.4  
bank loan 銀行借款   ?H3xE=<
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bank overdraft 銀行透支   ^@`dsll  
bankers acceptance 銀行承兌   X J y]d/  
bankruptcy 破產   #.%;U' #O  
bearer 持票人   p]#%e0  
beneficiary 受益人   xFS`#1  
bequest 遺產   9oY%v7  
bill 票據   *Ta*0Fr=9|  
bill of exchange 匯票   }45&s9m=  
bill of lading 提單   cQUmcK/,  
bills discounted 貼現票據   jfHVXu^M  
bills payable 應付票據   W6~B~L  
bills receivable 應收票據   m`-{ V<(M  
board of directors 董事會   pFD L5  
bonds 債券   Z%MP:@z  
bonus 紅利   z@biX  
book value 賬面價值   Zl.}
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bookkeeper 簿記員   Z
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bookkeeping 簿記   /W/ =OPe  
branch office general ledger 支店往來賬戶   z&d&Ky  
broker 經紀人  
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brought down 接前   x5 3aGi|  
brought forward 接上頁   Vo"\nj  
budget 預算   KaHjL&!  
by-product 副產品   Pd\S{ Y~wk  
by-product sales 副產品銷售   dGcG7*EX  
capital 股本   UMw1&"0:  
capital income 資本收益   ; eq^m,oz  
capital outlay 資本支出   >t O(S  
capital stock 股本   p}}o#a~V),  
capital stock certificate 股票   4S@^ym  
carried down 移後   qI"@ PI!s  
carried forward 移下頁   q?{wRBVVB  
cash 現金   H{`S/>)[   
cash account 現金賬戶   }0|,*BkI m  
cash in bank 存銀行現金   Cjsy1gA  
cash on delivery 交貨收款   50Co/-)j  
cash on hand 庫存現金   *9((b;Ju  
cash payment 現金支付   ]Z@-r  
cash purchase 現購   N'
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cash sale 現沽  
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cashier 出?#123;員   =ex71qj)  
cashiers check 本票   N%:QaCZKw  
certificate of deposit 存款單折   SV}I+O_w  
certificate of indebtedness 借據   M"#xjP.  
certified check 保付支票   S=ebht=  
certified public accountant 會計師   a}+|2k_  
charges 費用   y'pAh dF  
charge for remittances 匯水手續費   Qhsh{muw(  
charter 營業執照   SI)u@3hl&w  
chartered accountant 會計師   ;+`t[ go  
chattles 動產   TP[<u-@G  
check 支票   ^c!"*L0E  
che stub 支票存根   ;dNKe.`Dg  
closed account 己結清賬戶   ,l#Ev{  
closing 結算   {?17Zth  
closing entries 結賬紀錄   KZ pqbI Z  
closing stock 期末存貨   V,fSn:8%M  
closing the book 結賬   =M)+O%`*6  
columnar journal 多欄日記賬    [ K;3Qf)  
combination 聯合   ne4hR]:  
commission 佣金   vZmM=hW~  
commodity 商品   >Q#_<IcI  
common stock 普通股   3@*J=LGhKc  
company 公司   &[}bHX/  
compensation 賠償   @S yGj#  
compound interest 複利   Zx7Y ,0  
consignee 承銷人   Ua)ARi %  
consignment 寄銷   aRdzXq#x  
consignor 寄銷人   n:,At]ky  
consolidated balance sheet 合併資產負債表   %,E\8{I+  
consolidated profit and loss account 合併損益表   >fPa>[_1  
consolidation 合併   u1xCn\  
construction cost 營建成本   61HU_!A8S  
construction revenue 營建收入   Q}2aBU.
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contract 合同   o nt8
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control account 統制賬戶   _$]3&P  
copyright 版權   #HpF\{{v  
corporation 公司   8hZ+[E}  
cost 成本   !jGe_xB}~  
cost accounting 成本會計   -uXf?sTV  
cost of labour 勞工成本   Ly0^ L-~|  
cost of production 生產成本  
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cost of manufacture 製造成本   :[|4Zn  
cost of sales 銷貨成本   }9<pLk  
cost price 成本價格   +] >o@  
credit 貸方   JwL}|o6  
credit note 收款通知單   EaaQC]/OX5  
creditor 債權人   I{U7BZy  
crossed check 橫線支票   )HQ':ZE$  
current account 往來活期賬戶   > L_kSC?  
current asset 流動資產   t<wjS|4  
current liability 流動負債   E*'sk  
current profit and loss 本期損益   xr}3 vJ7  
debit 借方   /]zn8d  
debt 債務   'hN_H}U  
debtor 債務人   :rd{y`59>&  
deed 契據   awkPFA*c'  
deferred assets 遞延資產   n]^zIe^6  
deferred liabilities 遞延負債   Jw3VWc ]]  
delivery 交貨   `>-fU<Q1  
delivery expense 送貨費   \ :To\6\Ri  
delivery order 出貨單   }W^%5o87{  
demand draft 即期匯票   {Z0(V"Q  
demand note 即期票據   Oo^kV:.)  
demurrage charge 延期費   (Ild>_Tdb`  
deposit 存款   >W Tn4SW@  
deposit slip 存款單   $`,10uw  
depreciation 折舊   Wu3or"lcw*  
direct cost 直接成本   Z0HfrK#oU  
direct labour 直接人工   f?vbIc`  
director 董事   "159Q  
discount 折扣   ovm109fTx  
discount on purchase 進貨折扣   C{(&Yy"  
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