[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。   Ut|G.%1Vd%  
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acceptance 承兌   TX/Ng+v S  
account 賬戶   GO3F[l  
accountant 會計員   ?7n(6kmj4Q  
accounting 會計   (4ueO~jb$  
accounting system 會計制度   \l$gcFXb  
accounts payable 應付賬款   5ctH=t0  
accounts receivable 應收賬款   $d:>(_p=A  
accumulated profits 累積利益   DSb/+8KT  
adjusting entry ?#123;整記錄   T;{M9 W+  
adjustment ?#123;整   0uZ'j  
administration expense 管理費用   X%1j-;Wr@  
advances 預付   P01o:/}  
advertising expense 廣告費   8}5dyn{cvE  
agency 代理   ;ndsq[k>  
agent 代理人   pyvZ[R9  
agreement 契約   >'\cNM~nf  
allotments 分配數   _@-D/g  
allowance 津貼   [ vWcQ6m  
amalgamation 合併   $mS]K!\  
amortization 攤銷   C
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amortized cost 應攤成本   qQzf&"  
annuities 年金   yDk|ad|  
applied cost 已分配成本   "'M>%m u  
applied expense 已分配費用   qhNY<  
applied manufacturing expense 己分配製造費用   EUxkYl  
apportioned charge 攤派費用   8 oK;Tzh  
appreciation 漲價   ]gxt+'iAFS  
article of association 公司章程   aDXdr\C6  
assessment 課稅   w"p,6Ew
 
assets 資產   }\p>h  
attorney fee 律師費   5|I2  
audit 審計   Cq-d,  
auditor 審計員   )qi/>GR,  
average 平均數   g( 9\r  
average cost 平均成本  
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bad debt 壞賬   ,VtrQb)Yf  
balance 餘額   DBUhqRfl  
balance sheet 資產負債表   qT U(]O1  
bank account 銀行賬戶   T!GX^nn*O  
bank balance 銀行結存   v\LcZt`}  
bank charge 銀行手續費   gc%aaYf>  
bank deposit 銀行存款   OIT9.c0h  
bank discount 銀行貼現   UD0via  
bank draft 銀行匯票   =e<;B_~.  
bank loan 銀行借款   hX?rIx  
bank overdraft 銀行透支   ML6V,-KU  
bankers acceptance 銀行承兌   }YPW@g  
bankruptcy 破產   %FN3/iM
 
bearer 持票人   ,}9G| $  
beneficiary 受益人   8UAbTqB-  
bequest 遺產   A..,.   
bill 票據   pH#*:v!)  
bill of exchange 匯票   $-Ud&sjn  
bill of lading 提單   m~upTQz  
bills discounted 貼現票據   UIpW#t  
bills payable 應付票據   :j
sa.X  
bills receivable 應收票據   ]klP.&I/0  
board of directors 董事會   QH_0U`3  
bonds 債券   &3jq'@6  
bonus 紅利   ^>?E1J3u  
book value 賬面價值   c^N'g!on  
bookkeeper 簿記員   z0XH`H|~  
bookkeeping 簿記   ah82S)a`}  
branch office general ledger 支店往來賬戶   =U:9A=uEvS  
broker 經紀人   35 Y#eU2]  
brought down 接前   sn|q EH  
brought forward 接上頁   Y Me
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budget 預算   6CKWKc  
by-product 副產品   jGM+  
by-product sales 副產品銷售   >g):xi3qK  
capital 股本   ,&wTUS\  
capital income 資本收益   pHW Qk z(  
capital outlay 資本支出   Xp(e/QB  
capital stock 股本   KJ7[DN'(  
capital stock certificate 股票   !OM P]  
carried down 移後  
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carried forward 移下頁   zjyj,jP  
cash 現金   r*-e~  
cash account 現金賬戶   a6UW,n"n  
cash in bank 存銀行現金   F4!,8)}  
cash on delivery 交貨收款   q\PHA  
cash on hand 庫存現金   --ED]S 8  
cash payment 現金支付   [1I>Bc&o*  
cash purchase 現購   /}_OCuJJ,  
cash sale 現沽   ]6W;~w%  
cashier 出?#123;員   $!+t2P@d.5  
cashiers check 本票   x~7_`=}rO  
certificate of deposit 存款單折   a$Lry?pb  
certificate of indebtedness 借據   l7rGz2:?  
certified check 保付支票   IaxzkX_48  
certified public accountant 會計師   Hk65c0  
charges 費用   P'4oI0Bw  
charge for remittances 匯水手續費   U
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charter 營業執照   oD5VE  
chartered accountant 會計師   vV2px  
chattles 動產   :z;}:+7n  
check 支票  
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che stub 支票存根   5H+S=  
closed account 己結清賬戶   S Z@ JzOA  
closing 結算   $VX<UK$|s  
closing entries 結賬紀錄   }]-SAM  
closing stock 期末存貨   Tum9Xa  
closing the book 結賬   'IaI7on  
columnar journal 多欄日記賬   i.4L;(cg  
combination 聯合   6Y#-5oEu/  
commission 佣金   Dxc`K?M  
commodity 商品   p[Z'Fl  
common stock 普通股    eRlJ  
company 公司   ?0Xt|  
compensation 賠償   NXAP=y3  
compound interest 複利   fk(l.A$  
consignee 承銷人   s+"[S%  
consignment 寄銷   a'/yN{?p  
consignor 寄銷人   91oIxW  
consolidated balance sheet 合併資產負債表   UX-l`ygl  
consolidated profit and loss account 合併損益表   7=.}484>J  
consolidation 合併   L{>XT
 
construction cost 營建成本   4KB)UPW  
construction revenue 營建收入   M2[ywab  
contract 合同   jni }om  
control account 統制賬戶   u8U l +u  
copyright 版權  
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corporation 公司   l}>gG[q!  
cost 成本   x\ :x`k@  
cost accounting 成本會計   kcH?l  
cost of labour 勞工成本   J~Gq#C^e  
cost of production 生產成本   3r=IO#  
cost of manufacture 製造成本   7)S;VG k  
cost of sales 銷貨成本   t I9$m[  
cost price 成本價格   c;,jb  
credit 貸方   ]xf lfZ  
credit note 收款通知單   4m%RD&ZN
 
creditor 債權人   Jo1=C.V`Y  
crossed check 橫線支票   `sZ/'R6  
current account 往來活期賬戶   >w:px$g4  
current asset 流動資產   RRaGc )B  
current liability 流動負債   q9-=>  
current profit and loss 本期損益   1>W|vOv"Z?  
debit 借方   ;{]%ceetcu  
debt 債務   dQ*3s>B[  
debtor 債務人   NpRT\cx3  
deed 契據   [YT"UVI  
deferred assets 遞延資產   EP#3+BsH  
deferred liabilities 遞延負債   f\oB/  
delivery 交貨   ]R^?Pa1Te4  
delivery expense 送貨費   =G*rfV@__V  
delivery order 出貨單   &6/# O  
demand draft 即期匯票   Aa*UV6(v  
demand note 即期票據   Q!Rknj 2  
demurrage charge 延期費   umXa  
deposit 存款   H*_:IfI!  
deposit slip 存款單   {z?e<  
depreciation 折舊   BH0@WG7F  
direct cost 直接成本   >
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direct labour 直接人工   9)p VDS  
director 董事   ]|[,N>  
discount 折扣   Q4

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discount on purchase 進貨折扣   ' }rUbJo  
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