[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。   8\t~*@"  
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acceptance 承兌   (a1s~  
account 賬戶   hun/H4f|  
accountant 會計員   i3>7R'q>  
accounting 會計   @K]D :MSS  
accounting system 會計制度   NQ%lwE~  
accounts payable 應付賬款   pXCmyLQ  
accounts receivable 應收賬款   %Ow,.+m  
accumulated profits 累積利益   6P!M+PO  
adjusting entry ?#123;整記錄   ,?7URx*  
adjustment ?#123;整   [>4Ou^=1  
administration expense 管理費用   ?E2/ CM  
advances 預付   6546"sU  
advertising expense 廣告費   `hL16S  
agency 代理   B}YB%P_CWs  
agent 代理人   }S
$]MY,*  
agreement 契約   -2mm 5E~N  
allotments 分配數   #tdI;x3  
allowance 津貼   +kQ$X{+;8  
amalgamation 合併   h{kAsd8 G  
amortization 攤銷   m>?OjA!  
amortized cost 應攤成本   KyNv)=x4c  
annuities 年金   O%y.  
applied cost 已分配成本   2|Hq[c=~  
applied expense 已分配費用   $GYcZN&  
applied manufacturing expense 己分配製造費用   L*1C2EL/q  
apportioned charge 攤派費用   ~(%n
nG6x  
appreciation 漲價   >ZuWsA0q  
article of association 公司章程   N%:QaCZKw  
assessment 課稅   SV}I+O_w  
assets 資產   M"#xjP.  
attorney fee 律師費   S=ebht=  
audit 審計   a}+|2k_  
auditor 審計員   +EJIYvkFm  
average 平均數   '$PiyM|V  
average cost 平均成本   [L"(flY(E  
bad debt 壞賬   -Yy,L%E]F:  
balance 餘額   *obBo6!zM  
balance sheet 資產負債表   |28z4
.  
bank account 銀行賬戶   vz*QzVk1  
bank balance 銀行結存   @]t}bF]  
bank charge 銀行手續費   [&y{z-D>  
bank deposit 銀行存款   1pVagLlb:7  
bank discount 銀行貼現   _1f!9ghT\  
bank draft 銀行匯票   `\P#TBM  
bank loan 銀行借款   !&Vp5]c  
bank overdraft 銀行透支   CYmwT>P+*4  
bankers acceptance 銀行承兌   N)03 {$WM  
bankruptcy 破產   hdp;/Qz&  
bearer 持票人   (u+3{Eb  
beneficiary 受益人   k/?5Fs!#  
bequest 遺產   f3]Z22Yq  
bill 票據   kcVEE)zb  
bill of exchange 匯票   %%}U -*b  
bill of lading 提單   (2Z-NVU#  
bills discounted 貼現票據   )Y+n4UL3NK  
bills payable 應付票據   DZ |0CB~  
bills receivable 應收票據   9sifc<za  
board of directors 董事會   (V)nHF*<>  
bonds 債券   >&7K|$y.J  
bonus 紅利   #TM+Vd$  
book value 賬面價值   HP^<2?K  
bookkeeper 簿記員   ,8nu%zcVn  
bookkeeping 簿記   ;tP-#Xf  
branch office general ledger 支店往來賬戶   O{uc
h  
broker 經紀人   $a>,sL&;  
brought down 接前   x}$SB%9/  
brought forward 接上頁   9`81br +~  
budget 預算   E4GtJ`{X  
by-product 副產品   4R0'$Ld4  
by-product sales 副產品銷售   fgK1+sW  
capital 股本   qR/~a  
capital income 資本收益   d`q<!qFZh  
capital outlay 資本支出   lM~ 3yBy  
capital stock 股本   ) gbns'Z<  
capital stock certificate 股票   m-4P*P$X  
carried down 移後   -'r4@='6}  
carried forward 移下頁   sa$CCQ  
cash 現金   (-viP  
cash account 現金賬戶   kAA1+rG  
cash in bank 存銀行現金   ?zGx]?1P1<  
cash on delivery 交貨收款   j\iE3:94$  
cash on hand 庫存現金   mN?y\GB  
cash payment 現金支付   gQMcQV]C$  
cash purchase 現購   >M=_:52.+  
cash sale 現沽   ul$k xc=N  
cashier 出?#123;員   UKV0xl  
cashiers check 本票   ]-h;gN

  
certificate of deposit 存款單折   .R'<v^H  
certificate of indebtedness 借據   !_C*2+f  
certified check 保付支票   A[:0?Ez=  
certified public accountant 會計師   viB'ul7o  
charges 費用   5]pvHc  
charge for remittances 匯水手續費   U:"X *  
charter 營業執照   OGW,[k=2{  
chartered accountant 會計師   DSjEoWj   
chattles 動產   4&

%0%  
check 支票   L/\s~*:M  
che stub 支票存根   @oE^(  
closed account 己結清賬戶   n-zAkKM  
closing 結算   D$@5$./  
closing entries 結賬紀錄   I
v])s  
closing stock 期末存貨   KUJCkwQ  
closing the book 結賬   Q*4{2oQ  
columnar journal 多欄日記賬   *\Z9=8yK  
combination 聯合   $eHYy,,  
commission 佣金   :%G_<VAo!  
commodity 商品   kNq>{dNRx  
common stock 普通股   JBqL0H  
company 公司   hOFC8g  
compensation 賠償   {txW>rZX  
compound interest 複利   j.=&qYc0"  
consignee 承銷人   >7g #e,d  
consignment 寄銷   S7pf QF  
consignor 寄銷人   7PTw'+{  
consolidated balance sheet 合併資產負債表   6z`l}<q  
consolidated profit and loss account 合併損益表   s
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consolidation 合併   3.?G,%S5.$  
construction cost 營建成本    bu0i#  
construction revenue 營建收入   [B~*88T  
contract 合同   6g*?(Y][  
control account 統制賬戶   J9aqmQj('  
copyright 版權   'q>2WP|UY9  
corporation 公司   Me;XG?`  
cost 成本   |"]#jx*8KC  
cost accounting 成本會計   F8xz^UQ O  
cost of labour 勞工成本   pLYLHS`*  
cost of production 生產成本   e={ ?d6  
cost of manufacture 製造成本   ~jz!jF~I  
cost of sales 銷貨成本   -S\gDB bb  
cost price 成本價格   L6d^e53AP  
credit 貸方   y{>T['"@  
credit note 收款通知單   z }3`9  
creditor 債權人   p :{,~ 1  
crossed check 橫線支票   g'X{  
current account 往來活期賬戶   {L'uuG\9U  
current asset 流動資產   B*Z}=$1j  
current liability 流動負債   GVT| fE  
current profit and loss 本期損益   Jb/VITqN4  
debit 借方   Z
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debt 債務   af@R\"N9c  
debtor 債務人   w{8O$4 w  
deed 契據   SI`ems{1>c  
deferred assets 遞延資產   O0l1AX"  
deferred liabilities 遞延負債   8| JPQDS7  
delivery 交貨   (N"9C+S}  
delivery expense 送貨費   (usFT
_  
delivery order 出貨單   g3|k-  
demand draft 即期匯票   !w1acmo<_  
demand note 即期票據   hKVb#|$  
demurrage charge 延期費   `}:pUf  
deposit 存款   D`'h8:\  
deposit slip 存款單   nt:Z
O,C:R  
depreciation 折舊   \B4f5L8k  
direct cost 直接成本   9y'To
JZ6  
direct labour 直接人工   }!uwWBw`  
director 董事   h3e %(a  
discount 折扣   `\beQ(g  
discount on purchase 進貨折扣   GvzaLEo  
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