[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。   y8!#G-
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acceptance 承兌   rsGQ : c  
account 賬戶   q!OB?0
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accountant 會計員   XMLJX~  
accounting 會計   K:cZq3F  
accounting system 會計制度   y$Y*%D^w  
accounts payable 應付賬款   |Y9mre.Y;  
accounts receivable 應收賬款   =dp(+7Va  
accumulated profits 累積利益   G9|w  o)N  
adjusting entry ?#123;整記錄   V~~4<?= A  
adjustment ?#123;整   m4r!Ck|  
administration expense 管理費用   Jfe<$-$$7  
advances 預付   B(zcoWQ*B  
advertising expense 廣告費   f)b+> !  
agency 代理   O^L#(8bC  
agent 代理人   tx9;8K3  
agreement 契約   jfOqE*frl!  
allotments 分配數   PL}c1Ud  
allowance 津貼   6!;eJYj,  
amalgamation 合併   WxrGoo^  
amortization 攤銷   gR]NH  
amortized cost 應攤成本   L
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annuities 年金   !,0%ZG}]7  
applied cost 已分配成本   h8)m2KrZ!.  
applied expense 已分配費用   ,SQ`, C _5  
applied manufacturing expense 己分配製造費用   Nj^:8]D)0  
apportioned charge 攤派費用   y+"6Y14  
appreciation 漲價   ';>A=m9(4%  
article of association 公司章程   iL Iv<VK/d  
assessment 課稅   Ht,dMt>:  
assets 資產   n5G|OK0,  
attorney fee 律師費   6]D%|R,Q#}  
audit 審計   n{1;BW#H  
auditor 審計員   ih[!v"bv  
average 平均數   <=g{E-  
average cost 平均成本   .m^L,;+2  
bad debt 壞賬   er44s^$  
balance 餘額   VHbQLJ0  
balance sheet 資產負債表   1v M'yr$  
bank account 銀行賬戶   vhz[H  
bank balance 銀行結存   ]aDU*tk  
bank charge 銀行手續費   6 *GR_sMm  
bank deposit 銀行存款   NE1n9  
bank discount 銀行貼現   q[ -Y XO  
bank draft 銀行匯票   /]
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bank loan 銀行借款   +;|" #  
bank overdraft 銀行透支   k7cM.<s!  
bankers acceptance 銀行承兌   e,cSB!7  
bankruptcy 破產   O`rKxP  
bearer 持票人   |H%[tkW6c  
beneficiary 受益人   Ui43&B  
bequest 遺產   cmu|d  
bill 票據   ,jc')#]9B  
bill of exchange 匯票   |3SM  
bill of lading 提單   TilCP"(6D  
bills discounted 貼現票據   2vLV1v$,q  
bills payable 應付票據   a^5.gfzA  
bills receivable 應收票據   :g~X"C1s  
board of directors 董事會   6VQe
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bonds 債券   lB< kf1[  
bonus 紅利   nPRv.h  
book value 賬面價值   9V0@!M8S  
bookkeeper 簿記員   XN Gw@$  
bookkeeping 簿記   _B6W:k|-7l  
branch office general ledger 支店往來賬戶   ^Q9;ro*;ck  
broker 經紀人   )xxpO$  
brought down 接前   >&Ios<67g  
brought forward 接上頁   \\d!z-NOk?  
budget 預算   M8y:FDX  
by-product 副產品   `ttqgv\  
by-product sales 副產品銷售   VsjE*AJpe  
capital 股本   QMQ\y8E  
capital income 資本收益   D~T;z pS  
capital outlay 資本支出   .kf FaK  
capital stock 股本   =&,<Co1hF  
capital stock certificate 股票   eR|u']Em>T  
carried down 移後   $O[$<D%H  
carried forward 移下頁   -`s_md0BM  
cash 現金   p*5QV  
cash account 現金賬戶   L}hc|(:  
cash in bank 存銀行現金   >X58 zlxk  
cash on delivery 交貨收款   3vC"Q!J&  
cash on hand 庫存現金   y{k65dk-  
cash payment 現金支付   p W,)yo4  
cash purchase 現購   Vm]xV_FOd  
cash sale 現沽   jnzOTS  
cashier 出?#123;員   \NF5)]:  
cashiers check 本票   {"vTa
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certificate of deposit 存款單折   HOSt0IHzty  
certificate of indebtedness 借據   ,
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certified check 保付支票    SCq:jI  
certified public accountant 會計師   N% !T FQf  
charges 費用   jxdX
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charge for remittances 匯水手續費   I ]HP  
charter 營業執照   E'iN==p_:  
chartered accountant 會計師   f=T-4Of  
chattles 動產   HS@ EV iht  
check 支票   rInZd`\  
che stub 支票存根   nAT,y9&  
closed account 己結清賬戶   l#|wF$J  
closing 結算   g/(3D  
closing entries 結賬紀錄   5D6 ,B  
closing stock 期末存貨   6qK`X  
closing the book 結賬   \u$[$R5  
columnar journal 多欄日記賬   Wo2W/{  
combination 聯合   J>dIEW%u  
commission 佣金   m'PU0x  
commodity 商品   ,vcd>" PK  
common stock 普通股   e.Gjp{  
company 公司   HaA2y  
compensation 賠償   M"s+k  
compound interest 複利   4d63+iM+}  
consignee 承銷人   ,JqCxb9  
consignment 寄銷   c1sVdM}|  
consignor 寄銷人   i TLX=.M  
consolidated balance sheet 合併資產負債表   PdqyNn=  
consolidated profit and loss account 合併損益表   |7)oX  
consolidation 合併   5#
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construction cost 營建成本   {JlSfJw!  
construction revenue 營建收入   N!%[.3o\K  
contract 合同   `6RR/~kP(  
control account 統制賬戶   dGG8k&  
copyright 版權   3Q!)bMv \  
corporation 公司   A/sM ?!p>_  
cost 成本   21sXCmYR,t  
cost accounting 成本會計   .r~M7 I  
cost of labour 勞工成本   1"S~#  
cost of production 生產成本   V/Q/Uj
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cost of manufacture 製造成本   ^^T xx  
cost of sales 銷貨成本   w `_"R 6  
cost price 成本價格   /2>.*H_2  
credit 貸方   ["WWaCcx  
credit note 收款通知單   k *K.ZS688  
creditor 債權人   :YCB23368"  
crossed check 橫線支票   ht_'GBS)  
current account 往來活期賬戶   i9eE/ .  
current asset 流動資產   S0w:R:q}L  
current liability 流動負債   `5 Iaz  
current profit and loss 本期損益   iI Dun Ih  
debit 借方   Cg3 d  
debt 債務   c&'5r OY~  
debtor 債務人   x4XCR,-  
deed 契據   yYiu
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deferred assets 遞延資產   m[qW)N:w  
deferred liabilities 遞延負債   q,T4- E  
delivery 交貨   _6.Y3+7I  
delivery expense 送貨費   V`m9+<.1b  
delivery order 出貨單   2= zw!  
demand draft 即期匯票   %[x
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demand note 即期票據   "sYZ 3  
demurrage charge 延期費   x7!gmbMfK'  
deposit 存款   ]([^(&2  
deposit slip 存款單   7;9 Jn  
depreciation 折舊   R!rj:f!>  
direct cost 直接成本   heScIe N^`  
direct labour 直接人工   'fPDODE  
director 董事   J1
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discount 折扣   NH<~BC]I  
discount on purchase 進貨折扣   d' l|oeS  
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