[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。   PLD&/SgP*  
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acceptance 承兌   w>#{Nl7gz  
account 賬戶   h?_Cv *0q  
accountant 會計員   #1Zqq([@  
accounting 會計   xgDd5`W  
accounting system 會計制度   +85#`{ D  
accounts payable 應付賬款   :ohGG ,`Dh  
accounts receivable 應收賬款   =MR.*m{  
accumulated profits 累積利益   Lk%`hsv  
adjusting entry ?#123;整記錄    NOY`1i  
adjustment ?#123;整   TF]bmM})0  
administration expense 管理費用   X0:V5 e  
advances 預付   hcn$uyP  
advertising expense 廣告費   Fl0(n #L  
agency 代理   %MG{KG=&o  
agent 代理人   ->Z9j(JU  
agreement 契約   r]q;>\T'  
allotments 分配數   `iHyGfm  
allowance 津貼   m(>MP/  
amalgamation 合併   CzMCd ~*7R  
amortization 攤銷   @jL](Mq|]  
amortized cost 應攤成本   7gWT[  
annuities 年金   rX7GVg@H  
applied cost 已分配成本   87!D@X
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applied expense 已分配費用   ^bM\:z"M  
applied manufacturing expense 己分配製造費用   0Q7teXRM  
apportioned charge 攤派費用   } 6 ,m2u  
appreciation 漲價   cI Sugk~  
article of association 公司章程   * 'eE[/K  
assessment 課稅   |>^5G@e
 
assets 資產   &9Y ^/W  
attorney fee 律師費   J\@|c.ws  
audit 審計   G]]"Jc  
auditor 審計員   sKy3('5;  
average 平均數   jz,K>   
average cost 平均成本   V0)bPcS/  
bad debt 壞賬   ]z5kYU&  
balance 餘額   jJY{np  
balance sheet 資產負債表   --fRhN>  
bank account 銀行賬戶   6|mHu2qXm  
bank balance 銀行結存   2jf73$F  
bank charge 銀行手續費   RWg'W,v=!  
bank deposit 銀行存款   noNJ+0S  
bank discount 銀行貼現   {EfA#{x  
bank draft 銀行匯票   #fYRsVQ  
bank loan 銀行借款   OV G|WC  
bank overdraft 銀行透支   bO i-QD  
bankers acceptance 銀行承兌   nND; lVQSO  
bankruptcy 破產   d*YVk{s7V  
bearer 持票人   &k@\k<2Ia  
beneficiary 受益人   6"Ze%:AZZ  
bequest 遺產   c;?J  
bill 票據   nt&"? /s  
bill of exchange 匯票   E2xK GK  
bill of lading 提單   9 NGKh3V  
bills discounted 貼現票據   |(%=zb=?X  
bills payable 應付票據   eJ*u]GH U  
bills receivable 應收票據   C66
9:%  
board of directors 董事會   ~6 "=d  
bonds 債券   &SG5f[  
bonus 紅利   Za
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book value 賬面價值   )x,/+R]{8l  
bookkeeper 簿記員   J$W4AT  
bookkeeping 簿記   YQ$LU\:  
branch office general ledger 支店往來賬戶   sYq:2Wn>8Q  
broker 經紀人   1> v(&;K  
brought down 接前   Gx7bV}&PN  
brought forward 接上頁   Z2U6<4?1%  
budget 預算   n^q%_60H  
by-product 副產品   &cWC&Ws"  
by-product sales 副產品銷售   ~.tl7wKkR/  
capital 股本   =F2`X#x_j  
capital income 資本收益   /1v:eoF;  
capital outlay 資本支出   x8xz33  
capital stock 股本   )Q 5 x
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capital stock certificate 股票    0ijYE  
carried down 移後   SiYH@Wma  
carried forward 移下頁   7KHQ0  
cash 現金   `W>Sss  
cash account 現金賬戶   y"Pd>61h  
cash in bank 存銀行現金   \1
1+~  
cash on delivery 交貨收款   QH,Fw$1  
cash on hand 庫存現金   P(s:+  
cash payment 現金支付   bU/4KZ'-^  
cash purchase 現購   v}J0j  
cash sale 現沽   aX~Jk >a0  
cashier 出?#123;員   VP~(;H5%  
cashiers check 本票   ]WzeJ"r {3  
certificate of deposit 存款單折   $|g ;  
certificate of indebtedness 借據   .EPv4[2%F8  
certified check 保付支票   3GNcnb  
certified public accountant 會計師   }$'XV.  
charges 費用   fLpWTkr0  
charge for remittances 匯水手續費   .R@s6}C`}=  
charter 營業執照   Sgr. V)  
chartered accountant 會計師   OTGy[jY"  
chattles 動產   ,N_/J4Us  
check 支票   ie11syhV"  
che stub 支票存根   >S-JAPuO  
closed account 己結清賬戶   D66NF;7q  
closing 結算   |VzXcV-"8)  
closing entries 結賬紀錄   q`'"+`h  
closing stock 期末存貨   1l/t|M^I  
closing the book 結賬   Yo1]HG(kXB  
columnar journal 多欄日記賬   pH2/."zE<  
combination 聯合   D)bL;h  
commission 佣金   _-sFJi8B  
commodity 商品   *Ojl@N  
common stock 普通股   &S`g&  
company 公司   Fc80HK5R  
compensation 賠償   gTgoS:M"_O  
compound interest 複利   >&Oql9_  
consignee 承銷人   6" <(M@
 
consignment 寄銷   ]DU?N7
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consignor 寄銷人   ahIDKvJ4  
consolidated balance sheet 合併資產負債表   q2r$j\L%  
consolidated profit and loss account 合併損益表   ar\K8mj  
consolidation 合併   `|Hk+V  
construction cost 營建成本   +zd/<  
construction revenue 營建收入  
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contract 合同   %.D!J",\/K  
control account 統制賬戶   9pPLOXr ,  
copyright 版權  
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corporation 公司   *sZH3:  
cost 成本   !Vg=l[  
cost accounting 成本會計   6bc\ )n`  
cost of labour 勞工成本   ;BqCjS%`N  
cost of production 生產成本   Qclq^|O0  
cost of manufacture 製造成本   /M::x+/T  
cost of sales 銷貨成本   k0O5c[j  
cost price 成本價格   |:&O!36  
credit 貸方   (5E09K$  
credit note 收款通知單   -
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creditor 債權人   wPm  
crossed check 橫線支票   ^iBIp
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current account 往來活期賬戶   dCS f$5  
current asset 流動資產   j}B86oX  
current liability 流動負債   }IZw6KiN  
current profit and loss 本期損益   VH~YwO!x  
debit 借方   7)Vbp--b#  
debt 債務   <ShA_+Nd  
debtor 債務人   4x q|  
deed 契據   i9De+3VqKK  
deferred assets 遞延資產   ~@Q]@8Tv\  
deferred liabilities 遞延負債   rX /'  
delivery 交貨   !zx8I7e4  
delivery expense 送貨費   mNacLkh[  
delivery order 出貨單   uDXV@;6<  
demand draft 即期匯票   4bp})>}jB  
demand note 即期票據   "g#%d  
demurrage charge 延期費   v*qbzW`  
deposit 存款   oSmETk\  
deposit slip 存款單   b=xn(HE8|  
depreciation 折舊   *Cf!p\7!  
direct cost 直接成本   O
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direct labour 直接人工   &Jb\}c}  
director 董事   @y~kQ5k  
discount 折扣   GF8wKx#J  
discount on purchase 進貨折扣   K)wWqC.  
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