[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。   x|4m*>Ke  
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acceptance 承兌    8:=&=9%  
account 賬戶   m>yb}+  
accountant 會計員   <T]% Gg8  
accounting 會計   Uytq,3Gj
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accounting system 會計制度   2gM=vaiH=  
accounts payable 應付賬款   p}q27<O*/  
accounts receivable 應收賬款   <xpOi&l  
accumulated profits 累積利益   PL$*)#S"$  
adjusting entry ?#123;整記錄   7P1G^)  
adjustment ?#123;整   AGaM &x=  
administration expense 管理費用   :})(@.H  
advances 預付   J{>9ctN  
advertising expense 廣告費   Mx9#YJ?t~  
agency 代理   +B(x:hzY9  
agent 代理人   ^u'hl$`^  
agreement 契約   iMG)zPj  
allotments 分配數   5=/&[=  
allowance 津貼   BGM5pc (ei  
amalgamation 合併   2iOn\ ^]x  
amortization 攤銷   lG
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amortized cost 應攤成本   >,c$e' h  
annuities 年金   ;R[  xo!  
applied cost 已分配成本   @z $,KUH  
applied expense 已分配費用   \8j5b+  
applied manufacturing expense 己分配製造費用   MJ5Ymt a  
apportioned charge 攤派費用   &L7u//  
appreciation 漲價   m(0sG(A~  
article of association 公司章程   `=m[(CLb  
assessment 課稅   590.mCm  
assets 資產   ?%RAX CK  
attorney fee 律師費   GJZGHUB=>  
audit 審計   -s~6FrKy  
auditor 審計員   $ti*I;)h4  
average 平均數   N:R6 b5 =}  
average cost 平均成本   NUxOU>f  
bad debt 壞賬   wQ1_Q8:Z  
balance 餘額   J%VcvBaJm  
balance sheet 資產負債表   a=ye!CN^  
bank account 銀行賬戶   +'fy%/  
bank balance 銀行結存   2n]UNC  
bank charge 銀行手續費   (!b_o A8V  
bank deposit 銀行存款   TUE*mDRmP  
bank discount 銀行貼現   ~ZrSoVP=  
bank draft 銀行匯票   ggluQGA  
bank loan 銀行借款   8CXZ7p  
bank overdraft 銀行透支   -,xCUG<g  
bankers acceptance 銀行承兌   q /T(s  
bankruptcy 破產   &d,chb (  
bearer 持票人   :~uvxiF  
beneficiary 受益人   #h,7dz.d  
bequest 遺產   WP(+jL^-  
bill 票據   0cYd6u@  
bill of exchange 匯票   zzlqj){F  
bill of lading 提單   @8keLrp  
bills discounted 貼現票據   hz:^3F`>/&  
bills payable 應付票據   2!-?  
bills receivable 應收票據   TtZZjeg+V  
board of directors 董事會   Wp2W:JX:  
bonds 債券   g/*x;d=  
bonus 紅利   yH`4sd  
book value 賬面價值   }
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bookkeeper 簿記員   GC
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bookkeeping 簿記   48}L!m @  
branch office general ledger 支店往來賬戶   Lj]I7ICNh  
broker 經紀人   O
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brought down 接前   4Cd#S9<ed  
brought forward 接上頁   M.DU^
-7  
budget 預算   3 k%fY  
by-product 副產品   ^pI&f{q  
by-product sales 副產品銷售   $O
\I9CGr$  
capital 股本   iJ8 5okv'  
capital income 資本收益   3K{XT),  
capital outlay 資本支出   ]lBe   
capital stock 股本   oAnNdo  
capital stock certificate 股票   t1LIZ5JY  
carried down 移後   3o).8b_3g  
carried forward 移下頁   !yUn|v>&p  
cash 現金   Drn{ucIs  
cash account 現金賬戶   8`\^wG$W  
cash in bank 存銀行現金   C-wwQbdG/  
cash on delivery 交貨收款   ;N+ v  x  
cash on hand 庫存現金   |6qxRWT"  
cash payment 現金支付   |_<'qh  
cash purchase 現購   / 7i>0J]  
cash sale 現沽   Ark+Df/  
cashier 出?#123;員   iTX:*$~I  
cashiers check 本票   }"$2F0  
certificate of deposit 存款單折   ^*6So3
 
certificate of indebtedness 借據   j|6@>T1  
certified check 保付支票   m=saUhI*9  
certified public accountant 會計師   q5Bj0r[/o  
charges 費用   S%NS7$`a  
charge for remittances 匯水手續費   [Ej#NHs  
charter 營業執照   m7dpr$J  
chartered accountant 會計師   '7'*+sgi$  
chattles 動產   su?{Cj6*  
check 支票   =)h<" 2  
che stub 支票存根   |iGfX,C|  
closed account 己結清賬戶   >M}\_c=  
closing 結算   %NyV2W=~X  
closing entries 結賬紀錄   P M x` PB  
closing stock 期末存貨   7@[HRr  
closing the book 結賬   ?MW*`U  
columnar journal 多欄日記賬   bCV3h3<  
combination 聯合   ]q,5'[=~4h  
commission 佣金   zC@ ziH>{]  
commodity 商品   2s^9q9NS"  
common stock 普通股   P^lzl:|  
company 公司   2 }9of[  
compensation 賠償   kiah,7V/  
compound interest 複利   uTWij4)a  
consignee 承銷人   0Q>yv;M  
consignment 寄銷   gY\g+df-  
consignor 寄銷人   ^#6"d+lp  
consolidated balance sheet 合併資產負債表   fbl8:c)I  
consolidated profit and loss account 合併損益表   z~O#0Q!  
consolidation 合併   [lU0TDq  
construction cost 營建成本   bqo+b{i\  
construction revenue 營建收入   AX`>y@I  
contract 合同   "7> o"FQ  
control account 統制賬戶   h20<X;  
copyright 版權   G}2DZ=&>'  
corporation 公司   !!{!T;)l  
cost 成本   !Q/%N#  
cost accounting 成本會計   A`5/u"]*D  
cost of labour 勞工成本   '7Ad:em  
cost of production 生產成本   n+sV$*wvS  
cost of manufacture 製造成本   z<3{.e\e  
cost of sales 銷貨成本   RJYB=y8l  
cost price 成本價格   z: ;ZPSn  
credit 貸方   YK=o[nPmK  
credit note 收款通知單   (Xak;Xum1  
creditor 債權人   a/4
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crossed check 橫線支票   vU4Gw4  
current account 往來活期賬戶   *mvDh9v  
current asset 流動資產   ""Ub^:ucD  
current liability 流動負債   B}:/2?gQ  
current profit and loss 本期損益   he vM'"|4  
debit 借方   u{asKUce\  
debt 債務   p)x*uqSd  
debtor 債務人   {vp|f~}zTw  
deed 契據   4!q4WQ ;  
deferred assets 遞延資產   ~x(1g;!^  
deferred liabilities 遞延負債   #Epx'$9  
delivery 交貨   LR(
Q.x  
delivery expense 送貨費  
Q;V *M  
delivery order 出貨單   u|.c?fW'3  
demand draft 即期匯票   w[K! m.p,u  
demand note 即期票據   WR;)  
demurrage charge 延期費   ]-rhc.Gk@1  
deposit 存款   @nh*H{  
deposit slip 存款單   4lb(qKea  
depreciation 折舊   FX->_}kL=  
direct cost 直接成本   >~%EB?8  
direct labour 直接人工   #1-2)ZO.  
director 董事   Pse1NMK9 [  
discount 折扣   0\y{/P?I$  
discount on purchase 進貨折扣   8et*q3D7`  
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