[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。   "=/XIM.  
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acceptance 承兌   U15Hq*8Z  
account 賬戶   r}vI#;&  
accountant 會計員   0n3O;=[aV  
accounting 會計   YHeB<v  
accounting system 會計制度   KN+*_L-  
accounts payable 應付賬款   {d7KJmN  
accounts receivable 應收賬款   d~[>%&  
accumulated profits 累積利益   n}?kQOg0/  
adjusting entry ?#123;整記錄   |4-
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adjustment ?#123;整   OjZ+gl}  
administration expense 管理費用   5(U.<  
advances 預付   ]`:Fj|>  
advertising expense 廣告費   v3@)q0@  
agency 代理   ]A' e+RD4k  
agent 代理人   ]bS\*q0Zf(  
agreement 契約   9prG@  
allotments 分配數   (>)Y0ki}  
allowance 津貼   LXw&d]P  
amalgamation 合併   ][_:{ N/  
amortization 攤銷   #UGbSOoCtn  
amortized cost 應攤成本   /nC"'d(#  
annuities 年金   G-} zkax  
applied cost 已分配成本   2Jj`7VH>  
applied expense 已分配費用   Gzm[4|nO^  
applied manufacturing expense 己分配製造費用   gw5CU)r4$  
apportioned charge 攤派費用   Vuz!~kLYIn  
appreciation 漲價   Y @K9Hl
  
article of association 公司章程   kW/ksz0)  
assessment 課稅   ,cbP yg  
assets 資產   Kk??}  
attorney fee 律師費   rfCoi>{<  
audit 審計   *!nS4
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auditor 審計員   3HfT9  
average 平均數   (T`x-wTl  
average cost 平均成本   oM< &4F  
bad debt 壞賬   7f 7*id  
balance 餘額   9Uk9TG5  
balance sheet 資產負債表   U;{VL!  
bank account 銀行賬戶   D{G#|&;  
bank balance 銀行結存   zM)o^Fn2  
bank charge 銀行手續費   5F0sfX  
bank deposit 銀行存款   ozGK
-$  
bank discount 銀行貼現   H)(Jjk
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bank draft 銀行匯票   }RM?gE  
bank loan 銀行借款  
A}oR,$D-  
bank overdraft 銀行透支   4#=^YuKaF1  
bankers acceptance 銀行承兌   ,cj34W`FWq  
bankruptcy 破產   h3JIiwv0!  
bearer 持票人   eJ?SLMLY  
beneficiary 受益人   6:h!gY  
bequest 遺產   8BWLi5R[  
bill 票據   c.d*DM}W  
bill of exchange 匯票   mWka!lT  
bill of lading 提單   f5`exfdHE  
bills discounted 貼現票據   $R"~BZbt;  
bills payable 應付票據   ..n-&(c32  
bills receivable 應收票據   xx41Qw>\W  
board of directors 董事會   )~!Gs/w6  
bonds 債券   VpJ
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bonus 紅利   ~omX(kPzK  
book value 賬面價值   ;i,yT ?so  
bookkeeper 簿記員   TrHBbyqk  
bookkeeping 簿記   z+wBZn{0I  
branch office general ledger 支店往來賬戶   33 N5>}  
broker 經紀人   @dO~0dF  
brought down 接前   +fKL

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brought forward 接上頁   (\SxG\`  
budget 預算   GKm)wOb(*S  
by-product 副產品   <v0 d8  
by-product sales 副產品銷售   i\,#Z
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capital 股本   JJ[J'xl@  
capital income 資本收益   N!H
iQ  
capital outlay 資本支出   vbh\uv&  
capital stock 股本   T#h`BtET[  
capital stock certificate 股票   ]Ub?Wo7F?  
carried down 移後   q \0>SG  
carried forward 移下頁   $L;7SY?  
cash 現金   ;2&(]1X  
cash account 現金賬戶   & o)j@5Y?  
cash in bank 存銀行現金   [?]s((A~B  
cash on delivery 交貨收款   [t?ftS  
cash on hand 庫存現金   $g#%  
cash payment 現金支付   x/5%a{~j2  
cash purchase 現購   \}G/F
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cash sale 現沽   dZ;csc@xv  
cashier 出?#123;員   <!4'?K-N  
cashiers check 本票   wYS
4#7  
certificate of deposit 存款單折   _%"/I96'  
certificate of indebtedness 借據   ?$8OVq.w,  
certified check 保付支票   *Q5/d9B8TN  
certified public accountant 會計師   C2bN<K  
charges 費用   ?2DYz"/')  
charge for remittances 匯水手續費   1oodw!h W  
charter 營業執照   -YRF^72+  
chartered accountant 會計師   [ tmJ6^s  
chattles 動產   .y[=0K:  
check 支票   .pG_j]  
che stub 支票存根   Ns&SZO  
closed account 己結清賬戶   o^5xCK:Oi2  
closing 結算   QBDi;Xzb+  
closing entries 結賬紀錄   3X%>xUI  
closing stock 期末存貨   q[**i[+%  
closing the book 結賬   CA:t](xqQ  
columnar journal 多欄日記賬   NcFHvK  
combination 聯合   F&I^bkvh  
commission 佣金   M0n@?S  
commodity 商品   i!sKL%z}  
common stock 普通股   }!5"EL(L80  
company 公司   !J'BAq[x  
compensation 賠償   9?@M Zh  
compound interest 複利   1^Ci$ra  
consignee 承銷人   |)yO]pB:  
consignment 寄銷   +>37'PD  
consignor 寄銷人   [ 98)
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consolidated balance sheet 合併資產負債表   :/d#U:I  
consolidated profit and loss account 合併損益表   mI?AI7DqK  
consolidation 合併   =d&  
construction cost 營建成本   M0 =K#/  
construction revenue 營建收入   \JN?3}_J  
contract 合同   $)z(4Ev  
control account 統制賬戶   jSpmE  
copyright 版權   s$| GVv1B  
corporation 公司   %A:<rO85o  
cost 成本   .kGg}  
cost accounting 成本會計   &F)P3=  
cost of labour 勞工成本   U(.Ln@sq  
cost of production 生產成本   \_ CC6J0k  
cost of manufacture 製造成本   U $e-e/  
cost of sales 銷貨成本   gQ/-.1Pz$  
cost price 成本價格   y kwS-e  
credit 貸方   Kcl>uAgU  
credit note 收款通知單   mp>,TOi~s7  
creditor 債權人   >o%.`)Ar  
crossed check 橫線支票   {3@/@jO?  
current account 往來活期賬戶   .$L'Jt
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current asset 流動資產   `a98+x?JF  
current liability 流動負債   D$!(Iae  
current profit and loss 本期損益   " :@5|4qK  
debit 借方   Z2j M.[hq  
debt 債務   ~UEft  
debtor 債務人   }e&   
deed 契據   k7'B5zVd  
deferred assets 遞延資產   [N'YFb3"O  
deferred liabilities 遞延負債   o.*8$$  
delivery 交貨   ,J!G-?:@n  
delivery expense 送貨費   DO8@/W( `  
delivery order 出貨單   MXq+aS{  
demand draft 即期匯票   >5'C<jc C  
demand note 即期票據   Myg &H(~  
demurrage charge 延期費   pa`"f&JO  
deposit 存款   q`{crY30  
deposit slip 存款單   AKzhal!  
depreciation 折舊   DUF fk6#X}  
direct cost 直接成本   .|G([O^H  
direct labour 直接人工   QcU&G*   
director 董事   PsjSL8]  
discount 折扣   xi %u)p  
discount on purchase 進貨折扣   0P3^#j  
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