[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。   5W{|?l{  
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acceptance 承兌   $ z+ =lF  
account 賬戶   G4F~V't  
accountant 會計員   4!glgE
E*  
accounting 會計   lVb;,C%K  
accounting system 會計制度   @iz6)2z  
accounts payable 應付賬款   piUfvw  
accounts receivable 應收賬款   Zfr?(y+3  
accumulated profits 累積利益   !hPe*pPVV)  
adjusting entry ?#123;整記錄   1 pzd  
adjustment ?#123;整   7`X9s~B  
administration expense 管理費用   b~G|B
hxa  
advances 預付   1n ZE9;o  
advertising expense 廣告費   2wh{[Q2f  
agency 代理   HLt;1:b  
agent 代理人   5.)/gK2$  
agreement 契約   7w"YCRKh  
allotments 分配數   PJcz] <  
allowance 津貼   rNHV  
amalgamation 合併   "_&HM4%!  
amortization 攤銷   X/wqfP  
amortized cost 應攤成本   w*N9p8hb]  
annuities 年金   "2/VDB4!FG  
applied cost 已分配成本   UUql"$q
 
applied expense 已分配費用   p&\x*~6u  
applied manufacturing expense 己分配製造費用   |c>A3 P$=B  
apportioned charge 攤派費用   q}R"  
appreciation 漲價  
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article of association 公司章程   ">RDa<H]  
assessment 課稅   seH#v  
assets 資產   w4+b zd Z  
attorney fee 律師費   iN
s  
audit 審計   V/!8q`lYNJ  
auditor 審計員   &"svt2  
average 平均數   58My6(5y  
average cost 平均成本   =M9Od7\J  
bad debt 壞賬   U`"nX)$  
balance 餘額   Ad7=JzV  
balance sheet 資產負債表   J_mpI.^Bsf  
bank account 銀行賬戶   9X{aU)"omQ  
bank balance 銀行結存   = %7:[#n  
bank charge 銀行手續費   UIv 2wA2  
bank deposit 銀行存款   @le23+q  
bank discount 銀行貼現   \bb,gRfP  
bank draft 銀行匯票   SIRZ_lt$r  
bank loan 銀行借款   qx/GioPU  
bank overdraft 銀行透支   {/ _.]Vh  
bankers acceptance 銀行承兌   S,v9\wN.  
bankruptcy 破產   VL<)d-  
bearer 持票人   `}u~nu<  
beneficiary 受益人   C`x>)wm:  
bequest 遺產   [H)p#x  
bill 票據   )P.|Xk:r  
bill of exchange 匯票   z|yC[Ota  
bill of lading 提單   D058=}^HE  
bills discounted 貼現票據   ~c3CyOab  
bills payable 應付票據   uoKC+8GA  
bills receivable 應收票據   fD|ox  
board of directors 董事會   Da8qR+*x  
bonds 債券   )5X7|*LP  
bonus 紅利   !/$BXUrd  
book value 賬面價值   p<6pmW3  
bookkeeper 簿記員   #tBbvs+%  
bookkeeping 簿記   NzRL(A6V  
branch office general ledger 支店往來賬戶   4oOe  
broker 經紀人   gzHjD-g-<  
brought down 接前   *4[3?~_B#6  
brought forward 接上頁   I\DT(9 'E  
budget 預算   n4CzReG  
by-product 副產品   D1lHq/  
by-product sales 副產品銷售   U1rh[A>  
capital 股本   n|L.dBAs]  
capital income 資本收益   f.'o4HSj  
capital outlay 資本支出   3!CI=(^IY  
capital stock 股本   Fu m1w  
capital stock certificate 股票   Vo(d)"m?  
carried down 移後   `)H.TMI   
carried forward 移下頁   jvm "7)h  
cash 現金   ;mo}$^49*  
cash account 現金賬戶   ^ tm,gh  
cash in bank 存銀行現金   lTdYPqMi  
cash on delivery 交貨收款   WohK,<Or  
cash on hand 庫存現金   -D.6@@%Kc}  
cash payment 現金支付   B
biBtU  
cash purchase 現購   #!y|cP~;I  
cash sale 現沽  
^#%$?w>wI  
cashier 出?#123;員   kAbT&Rm"  
cashiers check 本票   IEeh)aj[  
certificate of deposit 存款單折   ?^IM2}(p  
certificate of indebtedness 借據   )kgy L,9  
certified check 保付支票   9}2I'7]  
certified public accountant 會計師   Q9#$ 4  
charges 費用   WFN5&7$W  
charge for remittances 匯水手續費   ?~S\^4]  
charter 營業執照   <6n(a)L1  
chartered accountant 會計師   7,jh44(\=  
chattles 動產   9[6*FAFJPP  
check 支票   tp*AA@~  
che stub 支票存根   wTIOCj  
closed account 己結清賬戶   +\.gdL)  
closing 結算   w>VM--  
closing entries 結賬紀錄   2J|Yc^b6  
closing stock 期末存貨   rmR7^Ycv/  
closing the book 結賬   +69sG9BA  
columnar journal 多欄日記賬    |n~,$  
combination 聯合   |$9k z31  
commission 佣金   Dw6Q2Gnv  
commodity 商品   Ql\{^s+  
common stock 普通股   lgA9p 4-  
company 公司   N9:xtrJ]_J  
compensation 賠償   'ei9* 4y  
compound interest 複利   ZZFa<AK4  
consignee 承銷人   0=(5C\w2  
consignment 寄銷   7=mU["raz`  
consignor 寄銷人   Y@^MU->+  
consolidated balance sheet 合併資產負債表   S4`uNB#Ht  
consolidated profit and loss account 合併損益表   ,n~H]66n  
consolidation 合併   YJXh|
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construction cost 營建成本   +~02j1Jx  
construction revenue 營建收入   |7UR_(}KC  
contract 合同   kV6T#RVob  
control account 統制賬戶   jcOxtDTSW  
copyright 版權   X )g
<F  
corporation 公司   T3)/?f?|  
cost 成本   i+T$&$b  
cost accounting 成本會計   (K>5DU  
cost of labour 勞工成本   OZLU >LU  
cost of production 生產成本   0 Co_,"  
cost of manufacture 製造成本   Gv6EJV1i  
cost of sales 銷貨成本   SH5GW3\h  
cost price 成本價格   AVi w}Y J  
credit 貸方   8TC%]SvYim  
credit note 收款通知單   e [3sWv  
creditor 債權人   hU+sg~E  
crossed check 橫線支票   RP z0WP  
current account 往來活期賬戶   y$#mk3(e~t  
current asset 流動資產   oC.:mI  
current liability 流動負債   K  )1K ]  
current profit and loss 本期損益   %nP13V]  
debit 借方   pvP|.sw5G  
debt 債務   # TC x8]F  
debtor 債務人   W9{6?,]  
deed 契據   SpjL\ p0  
deferred assets 遞延資產  
[L] ca*  
deferred liabilities 遞延負債   "+r8izB  
delivery 交貨    R.*KaCA  
delivery expense 送貨費   "f(iQI  
delivery order 出貨單   q%"]}@a0  
demand draft 即期匯票   .P9ALJP(b  
demand note 即期票據   TR5"K{WDx  
demurrage charge 延期費   BRFA%FZ,  
deposit 存款   =MRg  
deposit slip 存款單   C8DZ:3E$c  
depreciation 折舊   \O^b|0zc  
direct cost 直接成本   6|rqsk  
direct labour 直接人工   Fla,#uB  
director 董事   mz3!HksZ"  
discount 折扣   W$v5o9\Px  
discount on purchase 進貨折扣   <IGnWAWn  
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