[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。   Ut"~I)S{LT  
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acceptance 承兌   NR3]MGBKv  
account 賬戶   (pY'v/a-  
accountant 會計員   $gKMVgD"  
accounting 會計   |.kYomJ   
accounting system 會計制度   `>M;f%s  
accounts payable 應付賬款   :0K[fBa  
accounts receivable 應收賬款   yL =*yC  
accumulated profits 累積利益   }*vUOQQp*  
adjusting entry ?#123;整記錄   |0!oSNJ  
adjustment ?#123;整   "$)Nd+ny  
administration expense 管理費用  
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advances 預付   GJlkEWs  
advertising expense 廣告費   ]WLQ q4q  
agency 代理   S0X%IG  
agent 代理人   QP+zGXd}(  
agreement 契約   `LD#fg*  
allotments 分配數   w.s-T.5.j  
allowance 津貼   Twsc c"mK  
amalgamation 合併   f n]rMH4>  
amortization 攤銷   o80?B~o  
amortized cost 應攤成本   w[g(8#*  
annuities 年金   c;\}R#  
applied cost 已分配成本   c,WRgXL  
applied expense 已分配費用   pUs:r0B  
applied manufacturing expense 己分配製造費用   GE+%V7  
apportioned charge 攤派費用   B+e$S %HV  
appreciation 漲價   V=#
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article of association 公司章程   z\iz6-\&y  
assessment 課稅   Z0yy<9q]2  
assets 資產   z}XmR
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attorney fee 律師費   'EsN{.l?  
audit 審計   2^-Z17Z}  
auditor 審計員   \SB~rz"A  
average 平均數   w h4WII  
average cost 平均成本   !@ERAPuk  
bad debt 壞賬   f<!3vA
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balance 餘額   8 1Ar.<  
balance sheet 資產負債表   x9fNIuAQ  
bank account 銀行賬戶   SSi-Z  
bank balance 銀行結存   iTb k]$  
bank charge 銀行手續費   y\}39Z(]  
bank deposit 銀行存款   a3o4> 9  
bank discount 銀行貼現   c;M7[y&  
bank draft 銀行匯票   4[@`j{  
bank loan 銀行借款   M>Yge~3  
bank overdraft 銀行透支   ,,*i!%Adw  
bankers acceptance 銀行承兌   5k&tRg  
bankruptcy 破產   1PwqWg-\\  
bearer 持票人   &[]0yNG  
beneficiary 受益人   jY.iQBhjEB  
bequest 遺產   )Z
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bill 票據   ^:JZ.r  
bill of exchange 匯票   ~N</;{}fL4  
bill of lading 提單   XS!mtd< q  
bills discounted 貼現票據   ujF*'*@\  
bills payable 應付票據   3$YgGum  
bills receivable 應收票據   vIk;x
  
board of directors 董事會   -C9_gZ  
bonds 債券   l.tN q$3pS  
bonus 紅利   [Tha j  
book value 賬面價值   V?{[IMRC  
bookkeeper 簿記員   A]Vc Q_e  
bookkeeping 簿記   n}8J-/(|+  
branch office general ledger 支店往來賬戶   q%HT)^F9oO  
broker 經紀人    PA5 _  
brought down 接前   ?sb O b  
brought forward 接上頁   ],rtSUO  
budget 預算   3`9H  
by-product 副產品   <OG rC .k}  
by-product sales 副產品銷售   &_Py{Cv@Dw  
capital 股本   (h8M   
capital income 資本收益   IvLo&6swW  
capital outlay 資本支出   kNX"Vo]1  
capital stock 股本   igNZe."V  
capital stock certificate 股票   5l"EQ9  
carried down 移後   -7_`6U2"  
carried forward 移下頁   x"kc:F  
cash 現金   4z~ fn9g  
cash account 現金賬戶   #&+0hS  
cash in bank 存銀行現金   Vc!` BiH  
cash on delivery 交貨收款   sS$"6  
cash on hand 庫存現金   ,X Zo0!  
cash payment 現金支付   u(ep$>[F#_  
cash purchase 現購   zo*YPDEm"  
cash sale 現沽   y=!"++T]B<  
cashier 出?#123;員   e/@tU'$  
cashiers check 本票   E}U[VtaC  
certificate of deposit 存款單折   Ax[!7~s  
certificate of indebtedness 借據   G\8ps~3T  
certified check 保付支票    ?`+46U%  
certified public accountant 會計師   V=";vRS8  
charges 費用   np|3 os  
charge for remittances 匯水手續費   ! mFx= +  
charter 營業執照   "eWN52  
chartered accountant 會計師   R/)cEvB-0  
chattles 動產   S4RvWTtQV  
check 支票   lWj|7  
che stub 支票存根   pDr%uL  
closed account 己結清賬戶   7I~Ww{  
closing 結算   x <^vJ1  
closing entries 結賬紀錄   }]w/`TF  
closing stock 期末存貨   ^4@~\#$z  
closing the book 結賬   w*.q t<rH)  
columnar journal 多欄日記賬   vJ*IUy  
combination 聯合   >sAZT:&gv  
commission 佣金   [n/'JeG5  
commodity 商品   J[9yQ  
common stock 普通股   =ogzq.+|  
company 公司   fuM+{1}/E  
compensation 賠償   G#.(%,  
compound interest 複利   [t55Kz*cD  
consignee 承銷人   HJpkR<h  
consignment 寄銷   V|. 3 Z\(  
consignor 寄銷人   >Lo 0,b$  
consolidated balance sheet 合併資產負債表   Q9X7-\n  
consolidated profit and loss account 合併損益表   1 h(oty2p  
consolidation 合併   &Mz3CC6  
construction cost 營建成本   8zew8I~s  
construction revenue 營建收入   VO ^[7Y  
contract 合同   @NMFurm  
control account 統制賬戶   [;M31b3  
copyright 版權   k|W=kt$P  
corporation 公司   Sbub|  
cost 成本   @-dM'R6C  
cost accounting 成本會計   iTTe`Zr5y  
cost of labour 勞工成本   jbQ2G|:Q  
cost of production 生產成本   QF/A-[V
 
cost of manufacture 製造成本   6x KbK1W  
cost of sales 銷貨成本   aaq{9Y#  
cost price 成本價格   j&(2ze:=*$  
credit 貸方   #~um F%#  
credit note 收款通知單   l1^/Q~u  
creditor 債權人   }J}a;P4  
crossed check 橫線支票   iq$edq[  
current account 往來活期賬戶   D*+uH;ws  
current asset 流動資產   B<c7&!B  
current liability 流動負債   G1MuH%4  
current profit and loss 本期損益   ?vL\VI9  
debit 借方   8[LwG&  
debt 債務   Z5juyzj  
debtor 債務人   ,)mqd2)+"  
deed 契據   "Y@rNmBj  
deferred assets 遞延資產   dj*%^c
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deferred liabilities 遞延負債  
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delivery 交貨   6zK8-V?9F  
delivery expense 送貨費   Zd@'
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delivery order 出貨單   IVD1mk  
demand draft 即期匯票   6zs&DOB  
demand note 即期票據   "?_adot5v  
demurrage charge 延期費   {GDMix  
deposit 存款   dsP|j(y  
deposit slip 存款單   .J' 8d"+  
depreciation 折舊   [\CQ_qs|  
direct cost 直接成本   )c=R)=N  
direct labour 直接人工   <)y44x|S'  
director 董事   Bb[%?~ E!  
discount 折扣   sZFIQ)b9  
discount on purchase 進貨折扣   p D!IB`cA4  
  
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