[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。   Rt{qbM|b&  
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acceptance 承兌   b'`8$;MII  
account 賬戶   -fu=RR  
accountant 會計員   }0
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accounting 會計   1,fjdd8OM;  
accounting system 會計制度   .3k"1I '\  
accounts payable 應付賬款   kBd #=J
 
accounts receivable 應收賬款   5-O[(b2O  
accumulated profits 累積利益   '7}s25[{\  
adjusting entry ?#123;整記錄   )`]w\s #  
adjustment ?#123;整   3X,9K23T  
administration expense 管理費用   IGs!SXclCs  
advances 預付   yjZxD[ Z  
advertising expense 廣告費   ;3NA,JA#Y  
agency 代理   4`uI)N(}*  
agent 代理人   +hg|!SS@5  
agreement 契約   %\-u&  
allotments 分配數   HErTFY+vC  
allowance 津貼   A][\ L[8X  
amalgamation 合併   U]Q2EL\%  
amortization 攤銷   ipfiarT~)  
amortized cost 應攤成本   PNg
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annuities 年金   I0oM\~#  
applied cost 已分配成本    u(\O  
applied expense 已分配費用  
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applied manufacturing expense 己分配製造費用   $d.UF!s  
apportioned charge 攤派費用   -%"Kxe  
appreciation 漲價   Y
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article of association 公司章程   3=V79&  
assessment 課稅   ~0r:Wcj
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assets 資產   0}jB/Z_T  
attorney fee 律師費   ?cf9q@eAH  
audit 審計   rmutw~nHD  
auditor 審計員   W>036  
average 平均數   O#fGHI<43[  
average cost 平均成本   WP7*Q:5  
bad debt 壞賬   S{aK\>>H  
balance 餘額   k,O("T[  
balance sheet 資產負債表   .0;Z:x_3  
bank account 銀行賬戶   EXUjdJs"  
bank balance 銀行結存   mu0ER 3o  
bank charge 銀行手續費   *?%DdVrO@  
bank deposit 銀行存款   LDHu
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bank discount 銀行貼現   )x
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bank draft 銀行匯票   H\AJLk2E  
bank loan 銀行借款   GGsDR%U
 
bank overdraft 銀行透支   b_@MoL@A!  
bankers acceptance 銀行承兌   0 3kzS ]g  
bankruptcy 破產   !T02@e
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bearer 持票人   z/aZ
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beneficiary 受益人   0|n1O)>J
 
bequest 遺產   Y##ftQ  
bill 票據   zl\mBSBx"  
bill of exchange 匯票   {j.5!Nj]B  
bill of lading 提單  
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bills discounted 貼現票據   F?xbVN  
bills payable 應付票據   fEF1&&8^  
bills receivable 應收票據   @#$5_uU8\(  
board of directors 董事會   ZAVjq;bq  
bonds 債券   .~qu,q7k~  
bonus 紅利   3G|n`dj  
book value 賬面價值   Vr0-e vwfo  
bookkeeper 簿記員   ZW n j-  
bookkeeping 簿記   XqMJe'%r  
branch office general ledger 支店往來賬戶   
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broker 經紀人   {(#Dou  
brought down 接前   cLn&b}8'  
brought forward 接上頁   < I[ Vv'x  
budget 預算   #x!h BS!  
by-product 副產品  
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by-product sales 副產品銷售   LRl2@&z<  
capital 股本   |E)-9JSRy  
capital income 資本收益   ]/>(C76  
capital outlay 資本支出   H<bYm]a%  
capital stock 股本   ;^VLx)q  
capital stock certificate 股票   b`M 2VZu  
carried down 移後   5{?J5  
carried forward 移下頁   w+c%Y\:  
cash 現金   _qwKFC  
cash account 現金賬戶   Jb+cC)(  
cash in bank 存銀行現金   'o41)p  
cash on delivery 交貨收款   iOk^RDG+  
cash on hand 庫存現金   ^p3"_;p)h  
cash payment 現金支付   3Q'Q %2  
cash purchase 現購   08*bYJu  
cash sale 現沽   .;#Wf@V  
cashier 出?#123;員   z2:^Qg  
cashiers check 本票   VnqgN  
certificate of deposit 存款單折   imGg3'  
certificate of indebtedness 借據   ~wtl\-cY  
certified check 保付支票   'a8{YT4  
certified public accountant 會計師   BWRM gN'.  
charges 費用   AG?cI@',  
charge for remittances 匯水手續費   i}d^a28  
charter 營業執照   7OSk0%Q,  
chartered accountant 會計師   )nncCUW  
chattles 動產   WBcnE(zF  
check 支票   xz5V.  
che stub 支票存根   D
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closed account 己結清賬戶   z^;0{q,  
closing 結算   BllS3I}V  
closing entries 結賬紀錄   X6hm,0[  
closing stock 期末存貨   Vu6$84>-,  
closing the book 結賬   @APv?>$)  
columnar journal 多欄日記賬   %#5yC|o9Pn  
combination 聯合   J@$h'YUF  
commission 佣金   7Aj o9  
commodity 商品   V $'~2v{_  
common stock 普通股   s.VtmAH  
company 公司   %+BiN)R*x  
compensation 賠償   _Z9H
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compound interest 複利   `cu W^/c  
consignee 承銷人   fjD/<`}v  
consignment 寄銷   mar6/*`I#+  
consignor 寄銷人   s @AGU/v  
consolidated balance sheet 合併資產負債表   ANqWY&f  
consolidated profit and loss account 合併損益表   6}b1*xQ  
consolidation 合併   6MsVV_/  
construction cost 營建成本   8OV;&Z,x  
construction revenue 營建收入  
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contract 合同   !'yCB9]O  
control account 統制賬戶   &A}@@d   
copyright 版權   c*fMWtPp  
corporation 公司   }q8|t3  
cost 成本   a| w.G "W  
cost accounting 成本會計   M`_RkDmy<  
cost of labour 勞工成本   H rMH  
cost of production 生產成本   |_fmbG
 
cost of manufacture 製造成本   )(^L*  
cost of sales 銷貨成本   ]' ck!eG  
cost price 成本價格   0j@nOj(3  
credit 貸方   0O@UT1M;v  
credit note 收款通知單   |DB7o+4  
creditor 債權人   q$#5>5&  
crossed check 橫線支票   ]6)~Sj$ 5  
current account 往來活期賬戶   $_ &Lp\  
current asset 流動資產   H YA<  
current liability 流動負債   [Un~]E.'J  
current profit and loss 本期損益   3c%dErch  
debit 借方   B<V8:vOam  
debt 債務   .N:& {$o:  
debtor 債務人   [.ya&E) x  
deed 契據   |{STk
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deferred assets 遞延資產   O1C|{ M  
deferred liabilities 遞延負債   Y! 8 I  
delivery 交貨   '3<AzR2  
delivery expense 送貨費   M&93TQU-  
delivery order 出貨單   4y:pj7h  
demand draft 即期匯票   }3%L3v&  
demand note 即期票據   [wLK*9@&  
demurrage charge 延期費   !@.9>"FU  
deposit 存款   G8sxg&bf{  
deposit slip 存款單   e-@.+f2CC  
depreciation 折舊   W`vgH/lSnZ  
direct cost 直接成本   %I`%N2ss  
direct labour 直接人工   {/u}  
director 董事   *_qLLJg  
discount 折扣   }=7? & b  
discount on purchase 進貨折扣   @Yu=65h  
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