[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。   G&?,L:^t  
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acceptance 承兌   G$HXc$OY  
account 賬戶   VBe.&b8  
accountant 會計員   b+rn:R  
accounting 會計   [ {|868  
accounting system 會計制度   F]4JemSjK  
accounts payable 應付賬款   =SEgv;#KZ~  
accounts receivable 應收賬款   cI
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accumulated profits 累積利益   o7A+O%dX  
adjusting entry ?#123;整記錄   )t#v55M  
adjustment ?#123;整   +uD4$Wt_F  
administration expense 管理費用   S~+er{,ht4  
advances 預付   Vw~st1",[  
advertising expense 廣告費   I6B`G Im5  
agency 代理   I\FBf&~  
agent 代理人   y {PUklq  
agreement 契約   #3WKm*T/  
allotments 分配數   1q Jz;\wU  
allowance 津貼   5?{ytNCY  
amalgamation 合併   ; wpX  
amortization 攤銷   /`b(} m  
amortized cost 應攤成本   *Mg. *N  
annuities 年金   l)^sE)  
applied cost 已分配成本   HLYTt)f}  
applied expense 已分配費用   1m5=N
u  
applied manufacturing expense 己分配製造費用   f#mcWL1}  
apportioned charge 攤派費用   4*vV9*'!  
appreciation 漲價   Y>l92=G  
article of association 公司章程   zKP{A Sk  
assessment 課稅   },;ymk|g[  
assets 資產   >2%*(nL  
attorney fee 律師費   i7UE9Nyl*  
audit 審計   jwe
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auditor 審計員   JO^E x1c  
average 平均數   NGYUZ\m  
average cost 平均成本   2Kg+SLU[~  
bad debt 壞賬   H}[kit*9  
balance 餘額   f L}3I(VK  
balance sheet 資產負債表   6*({ZE  
bank account 銀行賬戶   7 z#Xf  
bank balance 銀行結存   AdWLa b;  
bank charge 銀行手續費   r{Cbx#;  
bank deposit 銀行存款   <Z -d5D>  
bank discount 銀行貼現   wACx}'+M  
bank draft 銀行匯票   ~$PQ8[=  
bank loan 銀行借款   i3s,C;7[2  
bank overdraft 銀行透支   P0 va=H  
bankers acceptance 銀行承兌   B"903g 1  
bankruptcy 破產   -S7y1 )7  
bearer 持票人   e9 `n@  
beneficiary 受益人   %v_w"2x;  
bequest 遺產   iLy
J7zby  
bill 票據   1syI%I1  
bill of exchange 匯票   "0&+`7  
bill of lading 提單   +frkC| .  
bills discounted 貼現票據   x<
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bills payable 應付票據   c~0hu*&  
bills receivable 應收票據   {);S6F$[3  
board of directors 董事會   jYv`kt  
bonds 債券   0CTUcVM#9  
bonus 紅利   <Kq4thR  
book value 賬面價值   C]xKdPQj%  
bookkeeper 簿記員   PZDj)x_%B&  
bookkeeping 簿記   ,hV}wK!  
branch office general ledger 支店往來賬戶   F_?aoP&5  
broker 經紀人   bi^
Xdu  
brought down 接前   <DM /"^*  
brought forward 接上頁   g
iDe  
budget 預算   6;:s N8M+1  
by-product 副產品   $GR 3tLzK:  
by-product sales 副產品銷售   SS/9fT"[  
capital 股本   ,Qd;t  
capital income 資本收益   "i}?jf {a  
capital outlay 資本支出   BfcpB)N&.K  
capital stock 股本   O=9mLI6  
capital stock certificate 股票   "K7{y4  
carried down 移後   [KT'aGK$  
carried forward 移下頁   ^x:%_yGY  
cash 現金   3V,$FS]  
cash account 現金賬戶   ~Lyy7B9  
cash in bank 存銀行現金   2}ttCm  
cash on delivery 交貨收款   xw)$).yc  
cash on hand 庫存現金   ["N)=d|LS  
cash payment 現金支付   aQzu[N  
cash purchase 現購   ?_!} lg  
cash sale 現沽   }! jk  
cashier 出?#123;員   >A+0"5+_p  
cashiers check 本票   B``)  
certificate of deposit 存款單折   r&u&$"c  
certificate of indebtedness 借據   E&}@P0^  
certified check 保付支票   nkv+O$LXP  
certified public accountant 會計師    <|Pw*L$  
charges 費用   kb27$4mm  
charge for remittances 匯水手續費   Y"x9B%e  
charter 營業執照   Z|8oD*,  
chartered accountant 會計師   0#gu7n|J  
chattles 動產   oi@/H\7j  
check 支票   y@5{.jsr_  
che stub 支票存根   Xx=jN1= ,  
closed account 己結清賬戶   8BL]]gT-I  
closing 結算    8>}k5Qu  
closing entries 結賬紀錄   }#~DX!Sj  
closing stock 期末存貨   ({G
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closing the book 結賬   
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columnar journal 多欄日記賬   Qh4<HQ<9  
combination 聯合   zNF.nS}:  
commission 佣金   MDHTZ94\Q  
commodity 商品   mHm"QBa!  
common stock 普通股   N^)\+*tf1  
company 公司   6`ZHF e
m  
compensation 賠償   zdL"PF  
compound interest 複利   lWVvAoe  
consignee 承銷人   cZd9A(1"^  
consignment 寄銷   {0&'XA=j  
consignor 寄銷人   B4hT(;
k  
consolidated balance sheet 合併資產負債表   b5-WK;  
consolidated profit and loss account 合併損益表   h!vq~g  
consolidation 合併   x&ngCB@O  
construction cost 營建成本   "sM 3NY  
construction revenue 營建收入   2MV!@rx  
contract 合同   _{eH" ,(  
control account 統制賬戶   `t@Rh~B  
copyright 版權   F
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corporation 公司   :`pgdn  
cost 成本   N"tEXb/,
 
cost accounting 成本會計   lg9
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cost of labour 勞工成本   0Gq}x;8H&  
cost of production 生產成本   1>KZ1Kf  
cost of manufacture 製造成本   /nbHin#we  
cost of sales 銷貨成本   8Pkw'.r  
cost price 成本價格   'Ti7}K  
credit 貸方   c"|4'#S  
credit note 收款通知單   qu}&4_`%:V  
creditor 債權人   U_X/  
crossed check 橫線支票   ]*M VVzF  
current account 往來活期賬戶   L.cGt"{  
current asset 流動資產   # QWG5  
current liability 流動負債   "JH /ODm  
current profit and loss 本期損益   zKnHo:SV  
debit 借方   UBgheu  
debt 債務   q|;Sn  
debtor 債務人   a*qf\&Vb|  
deed 契據   */T.]^  
deferred assets 遞延資產   -naj.omG|  
deferred liabilities 遞延負債   F!LVyY"w  
delivery 交貨   gbC!>LV  
delivery expense 送貨費   `4@ _Y<  
delivery order 出貨單   /C'dW  
demand draft 即期匯票   wDL dmrB  
demand note 即期票據   K}r@O"6*\  
demurrage charge 延期費   2I8RO\zR  
deposit 存款   &!adW@y  
deposit slip 存款單   K+`$*vS~ws  
depreciation 折舊   1L4-hYtCj  
direct cost 直接成本   ]0g$ 3  
direct labour 直接人工   #dd-rooQuD  
director 董事   ZRK1UpP
 
discount 折扣   ",qcqG(  
discount on purchase 進貨折扣   UP8=V>T02  
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