[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。   %zj;~W;qPH  
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acceptance 承兌   }YUUCq&  
account 賬戶   Zwy8SD'L  
accountant 會計員   [P,YW|:n  
accounting 會計   [U+6Tj,  
accounting system 會計制度   lrSdFJ%  
accounts payable 應付賬款   L4Ep7=  
accounts receivable 應收賬款   jR8~EI+  
accumulated profits 累積利益   '5xf?0@s.  
adjusting entry ?#123;整記錄   &atT7m  
adjustment ?#123;整   ZqKUz5M4  
administration expense 管理費用   i*34/  
advances 預付   Y"qKe,
  
advertising expense 廣告費   B.wihJVDg  
agency 代理   ;#c|ZnX  
agent 代理人   0{M =^96  
agreement 契約   }G^Bc4@b  
allotments 分配數   Y4*ezt:;Q  
allowance 津貼   9_Tk8L#  
amalgamation 合併   klHOAb1  
amortization 攤銷   =Gsn4>~%n  
amortized cost 應攤成本   dm 3cQ<
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annuities 年金   Mf0!-bu  
applied cost 已分配成本   *o]Q<
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applied expense 已分配費用   9L3 #aE]C  
applied manufacturing expense 己分配製造費用   RqTW$94RD  
apportioned charge 攤派費用   x`N_tWZ  
appreciation 漲價   GE4d=;
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article of association 公司章程   (ov=D7>t0  
assessment 課稅   M7Ej#Y  
assets 資產   0l#{7^e  
attorney fee 律師費   \m @8$MK  
audit 審計   =L_L/"*rel  
auditor 審計員   cgKK(-$ny  
average 平均數   gb 6 gIFq;  
average cost 平均成本   GCx1lm  
bad debt 壞賬   &W/C2cpmR  
balance 餘額   $ijWwrh  
balance sheet 資產負債表   &.k'Dj2hf  
bank account 銀行賬戶   HfN-WY iR  
bank balance 銀行結存   s_Y1rD*B  
bank charge 銀行手續費   9( ;lcOz  
bank deposit 銀行存款   u@d`$]/>F  
bank discount 銀行貼現   p)}iUU2N  
bank draft 銀行匯票   4>]^1J7Wz  
bank loan 銀行借款   |RT#ZMJek  
bank overdraft 銀行透支   [\N,ow,n  
bankers acceptance 銀行承兌   >L$g ;(g  
bankruptcy 破產   p"^^9'`=  
bearer 持票人   arf`%9M  
beneficiary 受益人   G'c!82;,?  
bequest 遺產   w <zO  
bill 票據   YpQ/ )fSEV  
bill of exchange 匯票   _2{i}L  
bill of lading 提單   ;OW`(jC  
bills discounted 貼現票據   ,=KJ7zIK?  
bills payable 應付票據   0E
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bills receivable 應收票據   c_b^t09  
board of directors 董事會   G hH0-g{-  
bonds 債券   ]9z{ 95  
bonus 紅利   `X?l`H;#  
book value 賬面價值   K~$o2a e  
bookkeeper 簿記員   F?2(U\k#  
bookkeeping 簿記   9ls<Y  
branch office general ledger 支店往來賬戶   I^
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broker 經紀人   .Ajs0 T2  
brought down 接前   >O[# 661  
brought forward 接上頁   :w_J/k5Zd  
budget 預算   )W9$_<Z  
by-product 副產品   GC ul6,w  
by-product sales 副產品銷售   4)Y=)#=  
capital 股本   Z[8{V  
capital income 資本收益   s] Z/0:`  
capital outlay 資本支出   u->UV:
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capital stock 股本   8EZ"z d`n/  
capital stock certificate 股票   Qz&I~7aoyV  
carried down 移後   A S;ra,x  
carried forward 移下頁   2!/*I:  
cash 現金   b\~rL,7(  
cash account 現金賬戶   =g'7 xA  
cash in bank 存銀行現金   _QCspPT' c  
cash on delivery 交貨收款   X~abn7_  
cash on hand 庫存現金   w#_xV =  
cash payment 現金支付   Vf6lu)Zc1  
cash purchase 現購   Y}(#kqh>  
cash sale 現沽   '3=[xVnv  
cashier 出?#123;員   o2?[*pa  
cashiers check 本票   @V)k*h3r+  
certificate of deposit 存款單折   Nb\4Mv`  
certificate of indebtedness 借據   oPRvd_~  
certified check 保付支票   /yn1MW[.  
certified public accountant 會計師   gsufd{{  
charges 費用   ZQND^a:  
charge for remittances 匯水手續費   e#L/  
charter 營業執照   X tZ0z?  
chartered accountant 會計師   Bn*D<<{T  
chattles 動產   7QL>f5Q
 
check 支票   sJtz{'  
che stub 支票存根   msg&~"Z  
closed account 己結清賬戶   1R9hA7y&,/  
closing 結算   7~TE=t  
closing entries 結賬紀錄   Q(gu" ;&  
closing stock 期末存貨   (qHI>3tpY  
closing the book 結賬   H?ssV^k  
columnar journal 多欄日記賬   &!JX  
combination 聯合   fKIwdk%!-  
commission 佣金   D8slSX`6j  
commodity 商品   {c
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common stock 普通股   oH!sJ&"#_  
company 公司   '#[U7(lIQ  
compensation 賠償   X<ZIeZBn  
compound interest 複利   95^w" [}4Q  
consignee 承銷人   "v4;m\g&:  
consignment 寄銷   ,6PV"E)_  
consignor 寄銷人   Lhu2;F\/  
consolidated balance sheet 合併資產負債表   vV.'&."g  
consolidated profit and loss account 合併損益表   HH+NNSR
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consolidation 合併   AS`0.RC-  
construction cost 營建成本   `7}6
  
construction revenue 營建收入   VcIsAK".4[  
contract 合同   i>r4R z!  
control account 統制賬戶   y!GjC]/  
copyright 版權   F>2t=r*9  
corporation 公司   K$(&Qx}  
cost 成本   g*\u8fpRq  
cost accounting 成本會計  
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cost of labour 勞工成本   Fgxh?Wd9  
cost of production 生產成本   V^nYG$si  
cost of manufacture 製造成本   wcP0PfY  
cost of sales 銷貨成本   :^lyVQ%@  
cost price 成本價格   UZMo(rG.]{  
credit 貸方   N:[m,U9a  
credit note 收款通知單   pmB}a7  
creditor 債權人   //`heFuc]>  
crossed check 橫線支票   0}hN/2}&  
current account 往來活期賬戶   u].=b$wHHM  
current asset 流動資產   ?mS798=f  
current liability 流動負債   7J./SBhB  
current profit and loss 本期損益   PTIC2  
debit 借方   ,%mTKOs  
debt 債務   L7_Mg{  
debtor 債務人   vlIet$k  
deed 契據   qfvd (w  
deferred assets 遞延資產   mN@)b+~(S  
deferred liabilities 遞延負債   h1G]w/.ws  
delivery 交貨   ~-lIOQ.v  
delivery expense 送貨費   *RUB`tEL  
delivery order 出貨單  
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demand draft 即期匯票   tc\LK_@$/F  
demand note 即期票據   "2+>!G RQ  
demurrage charge 延期費   Fp4eGuWH#  
deposit 存款   ;SeDxyKG  
deposit slip 存款單   &1893#V  
depreciation 折舊   lZV]Z3=p'0  
direct cost 直接成本   n_AW0i.  
direct labour 直接人工   !Zgb|e8<  
director 董事   [nn/a?Z4S  
discount 折扣   uCF+Mp  
discount on purchase 進貨折扣   l!Z>QE`.S  
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