[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。   8G3.bi'q  
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acceptance 承兌   12: Q`   
account 賬戶    `YO&  
accountant 會計員   v9(N}hoP  
accounting 會計   \tCK7sBn  
accounting system 會計制度   YdUcO.V  
accounts payable 應付賬款   I.`DBI#-f  
accounts receivable 應收賬款   ezri9\Ju  
accumulated profits 累積利益   r
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adjusting entry ?#123;整記錄   GH&5m44  
adjustment ?#123;整   wB+F/]]|N  
administration expense 管理費用   7uOtdH+  
advances 預付   fJe5 i6`(  
advertising expense 廣告費   {wO.nOB  
agency 代理   T7l,}G  
agent 代理人   'Zqt~5=5  
agreement 契約   w{]B)>! 1W  
allotments 分配數   n8D'fvY  
allowance 津貼   Mgu9m8 `J  
amalgamation 合併   /;xrd\du  
amortization 攤銷   dP#7ev]'  
amortized cost 應攤成本   fG{3S:TQq  
annuities 年金   Bx.hFEL  
applied cost 已分配成本   o,xy'  
applied expense 已分配費用   9NZq k  
applied manufacturing expense 己分配製造費用   u=E &jL5U  
apportioned charge 攤派費用   uzLm TmM+  
appreciation 漲價   ?9?o8!  
article of association 公司章程   :`0,f?cE  
assessment 課稅   `M-  
assets 資產   -^8Oj
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attorney fee 律師費   ^x_.3E3Q  
audit 審計   XXQC`%-]<i  
auditor 審計員   z`D|O|#q
 
average 平均數   % 3fpIzm  
average cost 平均成本   ETR7%0$r  
bad debt 壞賬   VW^q|B yB  
balance 餘額   !#E-p?O.  
balance sheet 資產負債表   C;9P6^Oz  
bank account 銀行賬戶   [FBc&HN  
bank balance 銀行結存   y{XNB}E  
bank charge 銀行手續費   t{B6W)q  
bank deposit 銀行存款   .'2"8 3f  
bank discount 銀行貼現   rxZk!- t)L  
bank draft 銀行匯票   FRQkD%k  
bank loan 銀行借款   ?* <1B  
bank overdraft 銀行透支   A.YK=_J  
bankers acceptance 銀行承兌   )ub! tm  
bankruptcy 破產   @9
k3}x K  
bearer 持票人   x_l8&RIB*  
beneficiary 受益人   w[G-=>;  
bequest 遺產   '%YTMN@  
bill 票據   0\eSiXs  
bill of exchange 匯票   8-smL^~%#  
bill of lading 提單   $lJ! f  
bills discounted 貼現票據   BL%&n*&  
bills payable 應付票據   Z$35`:x&h  
bills receivable 應收票據   =YtK@+| i  
board of directors 董事會   j9cB<atL  
bonds 債券   DYew6B-  
bonus 紅利   8zwH^q[`r  
book value 賬面價值   e0#{'_C
 
bookkeeper 簿記員   #X6=`Xe#  
bookkeeping 簿記   j}8^gz]  
branch office general ledger 支店往來賬戶   'OMl9}M  
broker 經紀人   h}S2b@e|  
brought down 接前   j",*&sy  
brought forward 接上頁   `2xt%kC  
budget 預算   U)z1RHP|z  
by-product 副產品   lHu/pSu@k  
by-product sales 副產品銷售   M2.*]AL  
capital 股本   Q0Gfwl  
capital income 資本收益   2m72PU<.  
capital outlay 資本支出   h5^W
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capital stock 股本   {4%ddJn[.)  
capital stock certificate 股票   ~fO#En  
carried down 移後   TJ,?C$3  
carried forward 移下頁   l8lJ &  
cash 現金   -{yG+1  
cash account 現金賬戶   XW{cC`&  
cash in bank 存銀行現金   5+)_d%v=6!  
cash on delivery 交貨收款   'qeUI}[  
cash on hand 庫存現金   u#->?  
cash payment 現金支付   q"LT8nD\  
cash purchase 現購   gX* &RsF  
cash sale 現沽   Pfm B{  
cashier 出?#123;員   rj<-sfs  
cashiers check 本票   kioIyV\=  
certificate of deposit 存款單折   4U[X-AIY&  
certificate of indebtedness 借據   &(20*Vn,O  
certified check 保付支票   uHT m  
certified public accountant 會計師   .; D'  
charges 費用   :vC+}.{p  
charge for remittances 匯水手續費   **ls 4CE<  
charter 營業執照   mn\GLR.  
chartered accountant 會計師   86o'3G9@  
chattles 動產   8JO(P0aT  
check 支票   GU xhn  
che stub 支票存根   *`tQX$F  
closed account 己結清賬戶   Lf8{']3  
closing 結算   G2J4N2hu  
closing entries 結賬紀錄   .O PBET(gv  
closing stock 期末存貨   V("T9g  
closing the book 結賬   >lugHF$G  
columnar journal 多欄日記賬   };cH5bYF  
combination 聯合   #;'*W$Wk2  
commission 佣金   AgdU@&^  
commodity 商品   ?;go5f+X  
common stock 普通股   2}ywNVS  
company 公司   "VAbUs  
compensation 賠償   5WtI.7r  
compound interest 複利   6%T_;"hb  
consignee 承銷人   4ug4[  
consignment 寄銷   ?j} Fxr  
consignor 寄銷人   w1= f\  
consolidated balance sheet 合併資產負債表   j*_#{niy:  
consolidated profit and loss account 合併損益表   ,9.NMFn  
consolidation 合併   e4cWi  
construction cost 營建成本   `iwGPG!  
construction revenue 營建收入   yIS&ZtBA  
contract 合同   A E%zqvp>  
control account 統制賬戶   lq27^K  
copyright 版權   eZ(o_  
corporation 公司   YMn=9EUp  
cost 成本   H"|oI|~  
cost accounting 成本會計   /?6  
cost of labour 勞工成本   l{_1`rC'  
cost of production 生產成本   Zb~G&. 2g  
cost of manufacture 製造成本   PMiG:bM  
cost of sales 銷貨成本   xllmF)]*Y  
cost price 成本價格   FsfP^a  
credit 貸方   Ly6) ,[q~  
credit note 收款通知單   4rNuAK`2  
creditor 債權人   SS-7y:6y>  
crossed check 橫線支票   ATI2  
current account 往來活期賬戶   <P c;8[  
current asset 流動資產   6^nxw>-  
current liability 流動負債   /6p7k  
current profit and loss 本期損益   |C\XU5}  
debit 借方   b"~Ct}6f  
debt 債務   BctU`.  
debtor 債務人   TK%MVLTK  
deed 契據   P/dT;YhL  
deferred assets 遞延資產   q.p
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deferred liabilities 遞延負債   W; ?'  
delivery 交貨   })ic@ Mmd$  
delivery expense 送貨費   qBWt(jY  
delivery order 出貨單   ~ponYc .Y  
demand draft 即期匯票   b_oUG_B3]  
demand note 即期票據   OlYCw.Zu  
demurrage charge 延期費   k#/%#rQM  
deposit 存款   |_wbxdq  
deposit slip 存款單   M{U7yE6*j*  
depreciation 折舊   c(!{_+q"  
direct cost 直接成本   mRY~)<!4&  
direct labour 直接人工   ZN(@M@ }  
director 董事   k+Ay^i}s.  
discount 折扣   j;i7.B"[  
discount on purchase 進貨折扣   n6 AP6PK7  
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