[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。   _6MdF<Xb/  
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acceptance 承兌   lZW
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account 賬戶   LnFWA0y  
accountant 會計員   }HRK?.Vj:  
accounting 會計   RV+E^pkp$  
accounting system 會計制度   _1L(7|^~y[  
accounts payable 應付賬款   f<<rTE6  
accounts receivable 應收賬款   ghAi{@s$)  
accumulated profits 累積利益   ;:mu}  
adjusting entry ?#123;整記錄   _U0$=V  
adjustment ?#123;整   [h &BAR/ 2  
administration expense 管理費用   vfwA$7N  
advances 預付   8;8c"'Mn  
advertising expense 廣告費   _w(ln9  
agency 代理   Kesy2mE  
agent 代理人   G[h(xp?,l  
agreement 契約   +}@8p[` )  
allotments 分配數   _Mt Qi  
allowance 津貼   {2 %aCCV  
amalgamation 合併   T6M+|"92  
amortization 攤銷   ?2#(jZ# 2  
amortized cost 應攤成本   v,OpTu
:1  
annuities 年金   3s *(uS(  
applied cost 已分配成本   }]+xFj9[>  
applied expense 已分配費用   eV7u*d?  
applied manufacturing expense 己分配製造費用   Xsuwa-G!5~  
apportioned charge 攤派費用   zhblLBpeE\  
appreciation 漲價   ;%Hf)F  
article of association 公司章程   o.7{O,v  
assessment 課稅   -*a?<ES`  
assets 資產   zt=0o|k  
attorney fee 律師費   rwE%G>Vb  
audit 審計   nSx]QREL!  
auditor 審計員    +4qU>  
average 平均數   @= Fi7M  
average cost 平均成本   cz/Q/%j$/  
bad debt 壞賬   Pftx
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balance 餘額   '+Xlw  
balance sheet 資產負債表   jS<_ )  
bank account 銀行賬戶   P"_$uO(5x  
bank balance 銀行結存   lfN~A"X  
bank charge 銀行手續費   ~1kXUWq3  
bank deposit 銀行存款   e]Fp=*#  
bank discount 銀行貼現   $`VFdAe  
bank draft 銀行匯票   a%vrt)Gx  
bank loan 銀行借款   en*d/>OVJ  
bank overdraft 銀行透支   'CR)`G_'[  
bankers acceptance 銀行承兌   j&R+2%  
bankruptcy 破產   o<i,*y88  
bearer 持票人   1.U`D\7mb  
beneficiary 受益人   i38[hQR9a  
bequest 遺產   "v-(g 9(  
bill 票據   %~xGkk"I  
bill of exchange 匯票   ZD>a>]  
bill of lading 提單   >vbY<HGt  
bills discounted 貼現票據   o@bNpflb`  
bills payable 應付票據   wzCUZ1N9q  
bills receivable 應收票據   %G3(,Qz  
board of directors 董事會   I5m][~6.?  
bonds 債券   ]3iH[,KU3  
bonus 紅利   ,u9M<B<F  
book value 賬面價值   >rsqH+oL  
bookkeeper 簿記員   ?sz)J3  
bookkeeping 簿記   PU<PhuMd  
branch office general ledger 支店往來賬戶   E:`v+S_h  
broker 經紀人   a2 +~;{?g  
brought down 接前   "=/ f$Xf  
brought forward 接上頁   _~u2: yl(  
budget 預算   ^' M>r(t  
by-product 副產品   q.YfC  
by-product sales 副產品銷售   m!tx(XsXU  
capital 股本   [U@;\V$  
capital income 資本收益   "KX=ow#z|  
capital outlay 資本支出   k^"bLf(4  
capital stock 股本   tCG76LH  
capital stock certificate 股票   7nq3S  
carried down 移後   )0 W`  
carried forward 移下頁   D]G)j  
cash 現金   M$4[)6Y  
cash account 現金賬戶   BQH}6ueZ  
cash in bank 存銀行現金   $Xm6N@  
cash on delivery 交貨收款   7CXW#H  
cash on hand 庫存現金   Knhoa BB  
cash payment 現金支付   <_Z:'~Zp  
cash purchase 現購   6z0@I*  
cash sale 現沽   Vwk#qgnX  
cashier 出?#123;員   w;UqEC V  
cashiers check 本票   a, Q#Dk  
certificate of deposit 存款單折   8mTM$#\  
certificate of indebtedness 借據   SP*fv`  
certified check 保付支票   j]|U  
certified public accountant 會計師   tVrY3)c  
charges 費用   2%RNq<{Z_  
charge for remittances 匯水手續費   gKLyL]kAGz  
charter 營業執照   j>
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chartered accountant 會計師   k3?rp`V1  
chattles 動產   2*"Fu:a"`I  
check 支票   [r+ZE7$2b"  
che stub 支票存根   *]hBGr#6  
closed account 己結清賬戶   40E
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closing 結算   ;9o;r)9~  
closing entries 結賬紀錄   WQyLf;!Lz  
closing stock 期末存貨   p'7*6bj1  
closing the book 結賬   ~x#w<0e>  
columnar journal 多欄日記賬   i%e7LJ@5AW  
combination 聯合   ~Tbj =f  
commission 佣金   d8-A*W[  
commodity 商品   )-*5v D  
common stock 普通股   {7TlN.(  
company 公司   sGh(#A0Pt  
compensation 賠償   3rLTF\  
compound interest 複利   STZPYe XE  
consignee 承銷人   _@S`5;4x  
consignment 寄銷   'lHdOG  
consignor 寄銷人   niB`2J  
consolidated balance sheet 合併資產負債表   A_Frk'{qhB  
consolidated profit and loss account 合併損益表   4DZ-bt'  
consolidation 合併   s3 7'&K  
construction cost 營建成本   uqz]J$
 
construction revenue 營建收入   R.=}@oPb  
contract 合同   Eu"_
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control account 統制賬戶   C8FB:JNJV  
copyright 版權   >pUtwIP  
corporation 公司   *m?/O}R  
cost 成本   W9NX=gE4  
cost accounting 成本會計   D %Xo&V[  
cost of labour 勞工成本   )K &(  
cost of production 生產成本   vfVj=DYj  
cost of manufacture 製造成本   Ft}@1w5  
cost of sales 銷貨成本   n; {76Q  
cost price 成本價格   w$JvB
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credit 貸方   l;o1 d-n]  
credit note 收款通知單   Ua!aaq&  
creditor 債權人  
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crossed check 橫線支票   8M!:N(a  
current account 往來活期賬戶   mI74x3 [  
current asset 流動資產   6{=\7AY  
current liability 流動負債   d!eYqM7-G  
current profit and loss 本期損益   <&C]sb  
debit 借方   N-lkYL-%\j  
debt 債務   P.gb1$7<  
debtor 債務人   /?SLdW  
deed 契據   t!RiUZAo  
deferred assets 遞延資產   {<<U^<6}  
deferred liabilities 遞延負債   1GzAG;UUo6  
delivery 交貨   6}r`/?"A1  
delivery expense 送貨費   *}P~P$q%  
delivery order 出貨單   m*JaXa  
demand draft 即期匯票   4?B\O`sy.  
demand note 即期票據   |\pbir  
demurrage charge 延期費   t 5 G9!Nn  
deposit 存款   | Bi!  
deposit slip 存款單   Bve.C  
depreciation 折舊   .V,@k7U,V  
direct cost 直接成本   vN;mPd~g  
direct labour 直接人工   
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director 董事   B_.%i+ZZ  
discount 折扣   ;+"+3  
discount on purchase 進貨折扣   eio4k-  
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