[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。   *k&V;?x|wt  
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acceptance 承兌   #$ka.Pj  
account 賬戶   CE (zt  
accountant 會計員   iig4JP'h  
accounting 會計   ]w*`
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accounting system 會計制度   a$iDn_{  
accounts payable 應付賬款   1LSD,t|  
accounts receivable 應收賬款   rw 2i_,.*~  
accumulated profits 累積利益   m1K4_a)^[  
adjusting entry ?#123;整記錄   am'K$s  
adjustment ?#123;整   )yz) Fw|&  
administration expense 管理費用   J}-e9vK-#  
advances 預付   o=zl{tZV  
advertising expense 廣告費   Jz0AYiCq  
agency 代理   `Y!8,(5#  
agent 代理人   ;xFB /,  
agreement 契約   x'G_z_<V  
allotments 分配數   Y#P!<Q>}  
allowance 津貼   [Tvdchl OC  
amalgamation 合併   71IM`eL=ED  
amortization 攤銷   Rw63{
b/  
amortized cost 應攤成本   @5??` n  
annuities 年金   RP 6<#tq,  
applied cost 已分配成本   M)JozD%  
applied expense 已分配費用   '19?  
applied manufacturing expense 己分配製造費用   L[5U(`q[  
apportioned charge 攤派費用   WK0IagYw  
appreciation 漲價   b'4}=Xpn  
article of association 公司章程   ;i [;%  
assessment 課稅   svt3 gkR0  
assets 資產   -`X`Ff  
attorney fee 律師費   2H] 7=j  
audit 審計   Q4L7{^[X  
auditor 審計員   1;,<UHF8N  
average 平均數   sw:a(o&$  
average cost 平均成本   wS
ZMHIW  
bad debt 壞賬   fG8^|:  
balance 餘額   0a!|*Z  
balance sheet 資產負債表   _$vbb#QXZG  
bank account 銀行賬戶   dtG>iJ  
bank balance 銀行結存   6Xn9$C)  
bank charge 銀行手續費   oZL# *Z(h  
bank deposit 銀行存款   LF
{8hC[  
bank discount 銀行貼現   d&ff1(j(  
bank draft 銀行匯票   cUw$F{|W  
bank loan 銀行借款    zDxJK  
bank overdraft 銀行透支   K|D1  
bankers acceptance 銀行承兌   w%oa={x  
bankruptcy 破產   8h=K S   
bearer 持票人   {g4w[F!77  
beneficiary 受益人   +sq_fd ;'D  
bequest 遺產   L|'B*  
bill 票據   ts,V+cEA  
bill of exchange 匯票   .WBp!*4  
bill of lading 提單   xlsAct:  
bills discounted 貼現票據   (b1e!gJpy  
bills payable 應付票據   SoFl]^l  
bills receivable 應收票據   m*lcIa  
board of directors 董事會   :S-{a  
bonds 債券   <a+@4d;  
bonus 紅利   zW`a]n.  
book value 賬面價值   T}"[f/:N/  
bookkeeper 簿記員   UQP>yuSx  
bookkeeping 簿記   *vqUOh  
branch office general ledger 支店往來賬戶   +KTHZpp!c2  
broker 經紀人   Zv8GrkK  
brought down 接前   0q]0+o*%  
brought forward 接上頁   ^oE#; aS  
budget 預算   4l>d^L  
by-product 副產品   ^nFP#J)_5  
by-product sales 副產品銷售   M[u6+`  
capital 股本   0xeY0!ux  
capital income 資本收益   e)XnS'  
capital outlay 資本支出   [e{W:7uFV  
capital stock 股本   B)P]C5KRD  
capital stock certificate 股票   N&$ ,uhmO  
carried down 移後   U+["b-c  
carried forward 移下頁   F]0 qt$GO  
cash 現金   ^HE@ [b  
cash account 現金賬戶   \#N?  
cash in bank 存銀行現金   I_R6 M1  
cash on delivery 交貨收款  
cT;Zz5  
cash on hand 庫存現金   tCwB7c-  
cash payment 現金支付   v}IhO~`uEq  
cash purchase 現購   LEX @hkh  
cash sale 現沽   80o'=E}"  
cashier 出?#123;員   [1z.JfC :S  
cashiers check 本票   `'pAiu  
certificate of deposit 存款單折   =NNxe"Kd;U  
certificate of indebtedness 借據   .2ZFJ.Z"  
certified check 保付支票   Tv 5J  
certified public accountant 會計師   eYu0")  
charges 費用   Wu$yB!  
charge for remittances 匯水手續費   5/CF_v  
charter 營業執照   :V_UJ3xf  
chartered accountant 會計師   xZ>j Q_}  
chattles 動產   @:>gRD  
check 支票   O,NVhU7,  
che stub 支票存根   dB:c2  
closed account 己結清賬戶   d..JW{  
closing 結算   @*|T(068&  
closing entries 結賬紀錄   ,^DP  
closing stock 期末存貨   1i)3!fH0:  
closing the book 結賬  
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columnar journal 多欄日記賬   )V_;]9<wt  
combination 聯合   Imq-5To#  
commission 佣金   +!$`0v
  
commodity 商品   #~.RJ%  
common stock 普通股   K5jeazasp  
company 公司   q[/pE7FL  
compensation 賠償   |y+_BZ5  
compound interest 複利   4x#tUzb;  
consignee 承銷人   T4[/_;1g  
consignment 寄銷   .;l`V WP  
consignor 寄銷人   wTG(U3{3K
 
consolidated balance sheet 合併資產負債表   4GXS(  
consolidated profit and loss account 合併損益表   |f.,fVVV;  
consolidation 合併   'G>9iw  
construction cost 營建成本   (Fq:G
) $  
construction revenue 營建收入   >vO+k^'Y  
contract 合同   RAuVRm=E  
control account 統制賬戶   B<a` o&?  
copyright 版權   8lA,3'z  
corporation 公司   t`>Z#=cl\  
cost 成本   sH >zsc  
cost accounting 成本會計   <$otBC/%  
cost of labour 勞工成本   k1s5cg=n(  
cost of production 生產成本   -~X[j2  
cost of manufacture 製造成本   =);@<Jp  
cost of sales 銷貨成本   }6=)w@v  
cost price 成本價格   ~l*<LXp8  
credit 貸方   D_)/.m  
credit note 收款通知單   $J&c1  
creditor 債權人   ["4Tn0g ;  
crossed check 橫線支票   NSH4 @x  
current account 往來活期賬戶   LhM$!o?W  
current asset 流動資產   mZjpPlJ  
current liability 流動負債   a;M{-G  
current profit and loss 本期損益   Q;A\M  
debit 借方   g2=PZR$  
debt 債務   U4yl{?  
debtor 債務人   /SQ/$`1{  
deed 契據   y\Utm$)j  
deferred assets 遞延資產   ,CuWQ'H  
deferred liabilities 遞延負債   }&==;7,O  
delivery 交貨   nj0]c`6rN@  
delivery expense 送貨費   Re %dNxJ=  
delivery order 出貨單   x}
V&v?1{5  
demand draft 即期匯票   w*;"@2y;eY  
demand note 即期票據   $$"G1<EZ  
demurrage charge 延期費   ,VSO;:Z  
deposit 存款   k}NM]9EAE  
deposit slip 存款單   * 1xs/$`  
depreciation 折舊   J_-fs#[x  
direct cost 直接成本   2gMG7%d  
direct labour 直接人工   @qj]`}Gx'  
director 董事   7mM
MVz2  
discount 折扣   u]9\_{c]Q  
discount on purchase 進貨折扣   Ym!e}`A\F  
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