[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。   =]@Bc 7@  
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acceptance 承兌   SqAz ((  
account 賬戶   I"]E}nd)  
accountant 會計員   2tz4Ag  
accounting 會計   ev&l=(hY  
accounting system 會計制度   ?c.\\2>|F  
accounts payable 應付賬款   s.z)l$  
accounts receivable 應收賬款   S1r{2s&  
accumulated profits 累積利益   ir^d7CV,  
adjusting entry ?#123;整記錄   i3 js'?7E  
adjustment ?#123;整   wU%uO/sU9  
administration expense 管理費用   oypLE=H  
advances 預付   (CQ! &Z8  
advertising expense 廣告費   .r/s.g  
agency 代理   ;8H&FsR  
agent 代理人   u/tJ])~@  
agreement 契約   S%RxYJ(  
allotments 分配數   RlfI]uC DM  
allowance 津貼   i7H([b<_m  
amalgamation 合併   6F^/k,(k4  
amortization 攤銷   Pr>$m{ Z  
amortized cost 應攤成本   !d##q)D f?  
annuities 年金   +aL6 $  
applied cost 已分配成本   #|\|G3Si %  
applied expense 已分配費用   2K~v`c*4  
applied manufacturing expense 己分配製造費用   -t
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apportioned charge 攤派費用   [CHN3&l-5S  
appreciation 漲價   X }
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article of association 公司章程   Z@q1&}D!  
assessment 課稅   B)k/]vz)*D  
assets 資產   `y'%dY}$n  
attorney fee 律師費   <,Gjo]z  
audit 審計   ['(qeS@5 O  
auditor 審計員   }r04*P(  
average 平均數   >u%B n\G  
average cost 平均成本   #cR5k@  
bad debt 壞賬   ",YNphjAn  
balance 餘額   K*~xy bA  
balance sheet 資產負債表   ycN!N  
bank account 銀行賬戶   n(A;:)W{  
bank balance 銀行結存   covCa)kf  
bank charge 銀行手續費   i@{b+5$  
bank deposit 銀行存款   V^(W)\  
bank discount 銀行貼現   s#~VN;-I  
bank draft 銀行匯票   !le#7Kii  
bank loan 銀行借款   L{sFR^-G  
bank overdraft 銀行透支   P'}E
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bankers acceptance 銀行承兌   J;fbE8x  
bankruptcy 破產   /p-k'387  
bearer 持票人   _b
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beneficiary 受益人   xqT} 9,  
bequest 遺產   iLdUus!  
bill 票據   8U#14U5rS  
bill of exchange 匯票   6\h*SBI?(  
bill of lading 提單   = CXX.%N  
bills discounted 貼現票據   ^g'uR@uU  
bills payable 應付票據   c7rC!v  
bills receivable 應收票據   pJ?y  
board of directors 董事會   a#0*#&?7@  
bonds 債券   *<9M|H~  
bonus 紅利   o/U}G,|G  
book value 賬面價值   MO]zf3f!  
bookkeeper 簿記員   J^kSp  
bookkeeping 簿記   U
SE!  
branch office general ledger 支店往來賬戶   {s@&3i?ZiC  
broker 經紀人   $jC+oYXj  
brought down 接前   98}l`J=i  
brought forward 接上頁   MNfc1I_#  
budget 預算   X56.Y.  
by-product 副產品   %*L 8W*V  
by-product sales 副產品銷售   Ornm3%p+e  
capital 股本   jJ>I*'w  
capital income 資本收益   CyS.GdyP  
capital outlay 資本支出   b^Do
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capital stock 股本   nCldH|>5w  
capital stock certificate 股票   nQw, /Lk  
carried down 移後   V" 5rIk  
carried forward 移下頁   'pAq;2A A  
cash 現金   ,|O|gh$s  
cash account 現金賬戶   Lz-(1~o  
cash in bank 存銀行現金   pfk)_;>,  
cash on delivery 交貨收款   C-2#-{<  
cash on hand 庫存現金   gZ(\/m8Z  
cash payment 現金支付   u_=>r_J[b  
cash purchase 現購   %e: hVU  
cash sale 現沽   %H"AHkge:a  
cashier 出?#123;員   "jq F  
cashiers check 本票   CfLPs)\ACm  
certificate of deposit 存款單折   'kCr1t  
certificate of indebtedness 借據   !O,`Z`T?  
certified check 保付支票   bmC{d  
certified public accountant 會計師   )=h+5Z>E1  
charges 費用   c"'JMq  
charge for remittances 匯水手續費   ( Qk*B  
charter 營業執照   *=QWx[K|  
chartered accountant 會計師   ECOzquvM  
chattles 動產   ]gb?3a}A  
check 支票   B?XqH_=0L  
che stub 支票存根   ][Cg8  
closed account 己結清賬戶   +_fxV|}P  
closing 結算   0bIhP,4&  
closing entries 結賬紀錄   9H%L;C5<  
closing stock 期末存貨   H+5N+AKb@  
closing the book 結賬   r^"pLzAx  
columnar journal 多欄日記賬   -[lOf  
combination 聯合   k5Df97\s  
commission 佣金   1`&"U[{  
commodity 商品   vP&JL~  
common stock 普通股   \g;-q9g;O  
company 公司   Y&b JKX  
compensation 賠償   gM#]o QOGE  
compound interest 複利   #c1c%27cmm  
consignee 承銷人   9 &KiG* .  
consignment 寄銷   _
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consignor 寄銷人   "\Nn,3 qp  
consolidated balance sheet 合併資產負債表   p?sC</R  
consolidated profit and loss account 合併損益表   Pu|3_3^  
consolidation 合併   ,dk !hm u  
construction cost 營建成本   K<w$  
construction revenue 營建收入   20RISj  
contract 合同   Z:%~Al:  
control account 統制賬戶   .37Jrh0Iv  
copyright 版權   *1b)Va8v*  
corporation 公司   )1!*N)$  
cost 成本   r`Cs

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cost accounting 成本會計   lxD~[e  
cost of labour 勞工成本   1A\N$9Dls  
cost of production 生產成本   #ANbhHG  
cost of manufacture 製造成本   |"EQyV  
cost of sales 銷貨成本   >*goDtTjp  
cost price 成本價格   V> @+&q  
credit 貸方   ZC:7N{a  
credit note 收款通知單   _0e;&2')  
creditor 債權人   r5aOQ  
crossed check 橫線支票   {`1gDKH  
current account 往來活期賬戶   ZncJ  
current asset 流動資產   },G5!3  
current liability 流動負債   <-m[0zgq  
current profit and loss 本期損益   <MBpV^Y}  
debit 借方   <%]i7&8|  
debt 債務   ]eZrb%B.  
debtor 債務人   3rw<#t;v  
deed 契據   <2{-ey]  
deferred assets 遞延資產   Qc]Ki3ls  
deferred liabilities 遞延負債   sDnXgCcS!  
delivery 交貨   Z |CL:)h  
delivery expense 送貨費   rOd~sa-H  
delivery order 出貨單   N3g\X
  
demand draft 即期匯票   0_faJjTbP;  
demand note 即期票據   K.K=\ Y2  
demurrage charge 延期費   Rz9IjL.Z  
deposit 存款   }&O}t{gS*  
deposit slip 存款單   8!(09gW'>  
depreciation 折舊   Gg=Y}S7:  
direct cost 直接成本   a6i%7Om  
direct labour 直接人工   u =%1%p,  
director 董事   I7q}<"`
 
discount 折扣   =;?afUj  
discount on purchase 進貨折扣   
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