[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。   Mhb '^\px  
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acceptance 承兌   O t *K+^I  
account 賬戶   T_
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accountant 會計員   fiE>H~  
accounting 會計   NK7H,V}T  
accounting system 會計制度   A6^p}_  
accounts payable 應付賬款   W;Ud<7<;Z  
accounts receivable 應收賬款   YN,y0t/cQ  
accumulated profits 累積利益   n|70x5Z?}J  
adjusting entry ?#123;整記錄   q_<*esZ,  
adjustment ?#123;整   oLrkOn/aY  
administration expense 管理費用   yhcNE8mkQ/  
advances 預付   {{V;:+62  
advertising expense 廣告費   +{,N X  
agency 代理   ny12U;'s,  
agent 代理人   pqyWv;  
agreement 契約   z5XYpi_;[  
allotments 分配數   Ku<b0<`  
allowance 津貼   (NH8AS<  
amalgamation 合併   ,f8}q]FTA  
amortization 攤銷   (3 IZ  
amortized cost 應攤成本   ?^%YRB&  
annuities 年金   5h`m]#YEG  
applied cost 已分配成本   /=8O&1=D  
applied expense 已分配費用   dT5J-70Fl  
applied manufacturing expense 己分配製造費用   b#D9eJhS  
apportioned charge 攤派費用   eWb0^8_  
appreciation 漲價   2y3?!
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article of association 公司章程   x96qd%l/  
assessment 課稅   k$ZRZ{ E+  
assets 資產   @v>l[6]>^  
attorney fee 律師費   9@:BK;Fi  
audit 審計   N]B)Fb  
auditor 審計員   =nJ{$%L\x,  
average 平均數   ?qju DD  
average cost 平均成本   `wNm%*g  
bad debt 壞賬   WMW1B}Z3  
balance 餘額   fuq( 2&^  
balance sheet 資產負債表   FoE|Js  
bank account 銀行賬戶   %tT"`%(+  
bank balance 銀行結存   TQ; Z.)L  
bank charge 銀行手續費   `_|aeoK_  
bank deposit 銀行存款   <f%ujrX  
bank discount 銀行貼現   ^#]c0  
bank draft 銀行匯票   !n|#|.0m  
bank loan 銀行借款   YTQ5sFuGM  
bank overdraft 銀行透支   ,Z^Ca15z  
bankers acceptance 銀行承兌   O`cdQ
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bankruptcy 破產   +`ai1-vw  
bearer 持票人   dVa!.q_3  
beneficiary 受益人   q[-|ZA bbr  
bequest 遺產   }K2 /&kZ  
bill 票據   yH*hL0mO  
bill of exchange 匯票   rvW!7-R  
bill of lading 提單   x Sv-;!y  
bills discounted 貼現票據   k!T|)\nc+  
bills payable 應付票據   ?-pi,O~(p  
bills receivable 應收票據   IE2CRBfs  
board of directors 董事會   fV 3r|Bp  
bonds 債券   =/[ltUKs:a  
bonus 紅利   WP}ixcq#  
book value 賬面價值   1Q]Rd  
bookkeeper 簿記員   +#4]o }6G  
bookkeeping 簿記   C;9t">prk  
branch office general ledger 支店往來賬戶   T.kyV|  
broker 經紀人   .;9jdGBf  
brought down 接前   ]Kv q
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brought forward 接上頁   ndw7v  
budget 預算   ]bm =LA  
by-product 副產品   Jm4#V~w  
by-product sales 副產品銷售   k0L] R5W  
capital 股本   wxE?3%.j\  
capital income 資本收益   _K'7(d0z  
capital outlay 資本支出   (?vK_{  
capital stock 股本   6JhMkB^h  
capital stock certificate 股票   TjxA#D)   
carried down 移後   xRlYr# %  
carried forward 移下頁   )>\4ULR83  
cash 現金   []zua14F6  
cash account 現金賬戶   yG\UW&P  
cash in bank 存銀行現金   t0q_>T-kt  
cash on delivery 交貨收款   [F+,YV%t  
cash on hand 庫存現金   \@K
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cash payment 現金支付   Di>rO038  
cash purchase 現購   ;FU|7L$H  
cash sale 現沽   ?Nf 5w  
cashier 出?#123;員   qNxB{0(D  
cashiers check 本票   nU2V]-qY  
certificate of deposit 存款單折   ?1peF47Z
 
certificate of indebtedness 借據   4J5pXlzV  
certified check 保付支票   }#Doy{T  
certified public accountant 會計師   Zsj`F9*e  
charges 費用   ~EEs}i  
charge for remittances 匯水手續費   :Xfn@>;3ui  
charter 營業執照   z}+i=cAN  
chartered accountant 會計師   L2fZ{bgy  
chattles 動產   %?9Ok  
check 支票   ?iv=53<c#  
che stub 支票存根   io
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closed account 己結清賬戶   H=p`T+  
closing 結算   "UG K8x  
closing entries 結賬紀錄   bAEg$A  
closing stock 期末存貨   )6-9)pH@)  
closing the book 結賬   W\8Ln>  
columnar journal 多欄日記賬   oh~:,  
combination 聯合   AOb] qc  
commission 佣金   wfR&li{  
commodity 商品   7 &U&E|  
common stock 普通股   7O)" `  
company 公司   HbM0TXo  
compensation 賠償   }Cj8  
compound interest 複利   .TpsJXF  
consignee 承銷人   U]R~gy}#  
consignment 寄銷   ab.tH$:<  
consignor 寄銷人   <41ZZ0<EwY  
consolidated balance sheet 合併資產負債表   `)Ky0&?  
consolidated profit and loss account 合併損益表   632
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consolidation 合併   Zb_apjg[4  
construction cost 營建成本   <+v{GF#R  
construction revenue 營建收入   fThgK;Qy'U  
contract 合同   w5,Mb  
control account 統制賬戶   _mJG 5(|  
copyright 版權   T%IK /"N|+  
corporation 公司   2eb1lJdS  
cost 成本   taWqSq!  
cost accounting 成本會計   gb" 4B%Hm  
cost of labour 勞工成本   4w93}t.z  
cost of production 生產成本   !wE}(0BTx  
cost of manufacture 製造成本   V
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cost of sales 銷貨成本   [X R$F@o  
cost price 成本價格   {ci.V*:"  
credit 貸方   /M=3X||  
credit note 收款通知單   56}X/u  
creditor 債權人   Vzg=@A#  
crossed check 橫線支票   {tiKH=&J  
current account 往來活期賬戶   @'6" 7g  
current asset 流動資產   O;uG?.\  
current liability 流動負債   lDU_YEQ>  
current profit and loss 本期損益   `y
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debit 借方   F@YKFk+a  
debt 債務   5's~>up&  
debtor 債務人   mtAE  
deed 契據   /F)H\*  
deferred assets 遞延資產   ";Si
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deferred liabilities 遞延負債   @N@F,~[RR2  
delivery 交貨   YHXLv#8  
delivery expense 送貨費   i^msjA  
delivery order 出貨單   pzZk\-0R  
demand draft 即期匯票   8\.b4FNJ  
demand note 即期票據   5GzFoy)j>  
demurrage charge 延期費   soRv1)el  
deposit 存款   6%G-Vs]*2  
deposit slip 存款單   Of,2Q#oji  
depreciation 折舊   $g0+,ll[6  
direct cost 直接成本   8^/I>0EZ  
direct labour 直接人工   baV>N[F&  
director 董事   Fh$slow4!  
discount 折扣   KngTc(^_D  
discount on purchase 進貨折扣  
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