[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。   L !4t[hhe=  
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acceptance 承兌   PM":Vd/  
account 賬戶   d3^OEwe  
accountant 會計員   0ult7s}  
accounting 會計   Jw~( G9G  
accounting system 會計制度   *Ywpz^2?:  
accounts payable 應付賬款   R_sC!
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accounts receivable 應收賬款   -yDs< Xl  
accumulated profits 累積利益   MzIq"3  
adjusting entry ?#123;整記錄   6a}"6d/sTL  
adjustment ?#123;整   9
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administration expense 管理費用   I|$ RJkD  
advances 預付   |_u8mV  
advertising expense 廣告費   -)!>M>=s  
agency 代理   pS4&w8s  
agent 代理人   eK/?%t  
agreement 契約   >Q,zNs  
allotments 分配數   ZV}X'qGaq  
allowance 津貼   8&"(WuZ@  
amalgamation 合併   z<gu00U7  
amortization 攤銷   ^5=UK7e5KY  
amortized cost 應攤成本   $V6^G *Q  
annuities 年金   o  A*G  
applied cost 已分配成本   J
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applied expense 已分配費用   Bqws!RM'&@  
applied manufacturing expense 己分配製造費用   Uh.Zi3X6}6  
apportioned charge 攤派費用   vtJV"h?e"3  
appreciation 漲價   bt+,0\Vg5  
article of association 公司章程   64Gi8|P  
assessment 課稅   j*T]HaM  
assets 資產   [-*F"}D,  
attorney fee 律師費   .DJDpP)M  
audit 審計   'UM!*fk7C  
auditor 審計員   Jeqxspn T  
average 平均數   -U2mf W  
average cost 平均成本   (g :p5Rl  
bad debt 壞賬   +V v+K(lh$  
balance 餘額   $7
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balance sheet 資產負債表   F>|9 52  
bank account 銀行賬戶   D1,O:+[;.  
bank balance 銀行結存   b`cYpcs  
bank charge 銀行手續費   gvli%9n  
bank deposit 銀行存款   >Pe:I  
bank discount 銀行貼現   }F`beoMAkM  
bank draft 銀行匯票   @kngI7=E  
bank loan 銀行借款   P`s(kIe  
bank overdraft 銀行透支   DOD6Liau{Q  
bankers acceptance 銀行承兌   <z#BsnjW{  
bankruptcy 破產   >L2*CV3p  
bearer 持票人   <Mgf]v.QS  
beneficiary 受益人   ((3t:  
bequest 遺產   ` DCU>bt&R  
bill 票據   eVnbRT2y&  
bill of exchange 匯票   F1|zXg)  
bill of lading 提單   :q2YBa  
bills discounted 貼現票據   p?rK`$U+J  
bills payable 應付票據   >M ^&F6  
bills receivable 應收票據   +!&$SNLh(  
board of directors 董事會   ":WYcaSi  
bonds 債券   qR,.W/eS8  
bonus 紅利   2tr :xi@  
book value 賬面價值   ZL91m`r  
bookkeeper 簿記員   UC9{m252  
bookkeeping 簿記   '_Wt}{h  
branch office general ledger 支店往來賬戶   X7cWgo66T  
broker 經紀人   [%.18FWI  
brought down 接前   kJ8vKcc  
brought forward 接上頁   vnsSy
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budget 預算   BF|*"#s  
by-product 副產品   F/<qE!(  
by-product sales 副產品銷售   QP\yaPE  
capital 股本   L~MpY{!3  
capital income 資本收益   :::>ro*R  
capital outlay 資本支出   O<`R~  
capital stock 股本   qc0 B<,x7  
capital stock certificate 股票   KSOO?X0j  
carried down 移後   x}"Q8kD  
carried forward 移下頁   h PPB45^  
cash 現金   UvD-C?u'  
cash account 現金賬戶   ;:_(7|  
cash in bank 存銀行現金   a;&}zcc*  
cash on delivery 交貨收款   i`~~+6`J  
cash on hand 庫存現金   Yq0# #__  
cash payment 現金支付   =jUnM>23  
cash purchase 現購   6^ik|k|  
cash sale 現沽   no3Z\@%  
cashier 出?#123;員   ?>)yKa#U  
cashiers check 本票   Qtnv#9%Vi  
certificate of deposit 存款單折   t&pGQ  
certificate of indebtedness 借據   i puo}  
certified check 保付支票   U3VT*nj'  
certified public accountant 會計師   BvI 0v:  
charges 費用   sS'{QIRC'  
charge for remittances 匯水手續費   -$ali[  
charter 營業執照   r]-+bR
  
chartered accountant 會計師   -R74/GBg  
chattles 動產   +I.v!P!^  
check 支票   dgY5ccP  
che stub 支票存根   Bn_g-WrT  
closed account 己結清賬戶   IdmD.k0pJ  
closing 結算   zi_[V@Es/  
closing entries 結賬紀錄   h.D^1  
closing stock 期末存貨   `r9^:
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closing the book 結賬   43F^J
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columnar journal 多欄日記賬   "Y(%oJS]D  
combination 聯合   @aUZ#,(<  
commission 佣金   g6`.qyVfz'  
commodity 商品   |} 9GHjG  
common stock 普通股   kw;wlFU;  
company 公司   g!\QIv1D  
compensation 賠償   _&=9Ke
  
compound interest 複利   65t[vi*C  
consignee 承銷人   lkyJ;}_**  
consignment 寄銷   fW[_+r]  
consignor 寄銷人   x;*VCs
 
consolidated balance sheet 合併資產負債表   +
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consolidated profit and loss account 合併損益表   s7AI:Zv  
consolidation 合併   1k`|[l^  
construction cost 營建成本   *eMLbU7  
construction revenue 營建收入   sbpu qOL  
contract 合同   ={OCa1  
control account 統制賬戶   gMCy$+?  
copyright 版權   _5
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corporation 公司   )~G8 LZ  
cost 成本   5' ),)  
cost accounting 成本會計   ^1()W,B~w  
cost of labour 勞工成本   Jr|K>  
cost of production 生產成本   Un~]
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cost of manufacture 製造成本   "ngSilH?D  
cost of sales 銷貨成本   qNhH%tYQ
 
cost price 成本價格   7Z9.z4\  
credit 貸方   {P,>Q4N  
credit note 收款通知單   8U8P g2  
creditor 債權人   ^"PfDTyA  
crossed check 橫線支票   e?|d9;BO  
current account 往來活期賬戶   nqBG]y aI  
current asset 流動資產   !>?4[|?n<  
current liability 流動負債   r{bg
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current profit and loss 本期損益   I=Gr^\x=  
debit 借方   5+o 2 T]  
debt 債務   W` WLW8Qsw  
debtor 債務人   I3V{"Nx6  
deed 契據   2(@LRl>:  
deferred assets 遞延資產   mrw]yu;2<n  
deferred liabilities 遞延負債   };4pZceV  
delivery 交貨   W9:fKP  
delivery expense 送貨費   7[(Lrx.pM  
delivery order 出貨單   BXagSenc  
demand draft 即期匯票   %g2/o^c*  
demand note 即期票據   oHv{Y  
demurrage charge 延期費   ){?mKB5  
deposit 存款   |_xZ/DT  
deposit slip 存款單   BYhmJC|  
depreciation 折舊   N` @W%  
direct cost 直接成本   Uqb
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direct labour 直接人工   S,ouj;B  
director 董事   !Qj)tS#Az  
discount 折扣   m 70`{-O  
discount on purchase 進貨折扣   bW,BhUb,|  
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