[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。   73! x@Duh  
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acceptance 承兌   4wM$5  
account 賬戶   [T$$od[.  
accountant 會計員   t<KEx^gb  
accounting 會計   K8Kz  
accounting system 會計制度   (&N$W&  
accounts payable 應付賬款   8KtF<`A)  
accounts receivable 應收賬款   n@yd{Rc  
accumulated profits 累積利益   IdQw Lt  
adjusting entry ?#123;整記錄   @=aq&gb  
adjustment ?#123;整   37ri b  
administration expense 管理費用   e>)}_b  
advances 預付   +v`^_  
advertising expense 廣告費   `#IT24!  
agency 代理   CwCo"%E8}  
agent 代理人   &CPe$'FYI  
agreement 契約   kBDe*K.V  
allotments 分配數   K4VPmkG  
allowance 津貼   %r}KvJgd  
amalgamation 合併   34O+#0<y~  
amortization 攤銷   0
SGczgg  
amortized cost 應攤成本   $fU/9jTa  
annuities 年金   9X^-)G>  
applied cost 已分配成本   ' /@!"IXz  
applied expense 已分配費用   *}Ae9  
applied manufacturing expense 己分配製造費用   `rOe5Zp$  
apportioned charge 攤派費用   ZRVF{D??"%  
appreciation 漲價   Qbe{/  
article of association 公司章程   `6l24_eKf  
assessment 課稅   Do{*cSd  
assets 資產   cbg3b i  
attorney fee 律師費   (cqA^.Td  
audit 審計   9g^./k\8%  
auditor 審計員   w4&v( m  
average 平均數   Zj /H3,7  
average cost 平均成本   :ayO+fr#  
bad debt 壞賬   :h](;W>H  
balance 餘額   \gPNHL*  
balance sheet 資產負債表   hTNYjXj  
bank account 銀行賬戶   2Dwt4V  
bank balance 銀行結存   (WU~e!}  
bank charge 銀行手續費   {(zL"g46  
bank deposit 銀行存款   ` A}{ I}xq  
bank discount 銀行貼現   \)6?u_(u  
bank draft 銀行匯票   (x*2BEn|  
bank loan 銀行借款   s-YV_  
bank overdraft 銀行透支   h19.b:JT  
bankers acceptance 銀行承兌   G%x,t-  
bankruptcy 破產   fPuQ,J2=  
bearer 持票人   xBx?>nN  
beneficiary 受益人   a!6OE"?QQ  
bequest 遺產   CB7R{~ $  
bill 票據   .q& ]wu  
bill of exchange 匯票   A<G ;  
bill of lading 提單   Ml_ :Q]kl^  
bills discounted 貼現票據   ^SL}wC x  
bills payable 應付票據   oCru5F  
bills receivable 應收票據   JeSkNs|vB  
board of directors 董事會   #$ raUNr  
bonds 債券   <a/ZOuBzZ  
bonus 紅利   7$!Bq#  
book value 賬面價值   0z2R`=)  
bookkeeper 簿記員   OKNs (H  
bookkeeping 簿記   jzOMjz~ :)  
branch office general ledger 支店往來賬戶   qi5>GX^t]b  
broker 經紀人   }v|[h[cZ  
brought down 接前   ,;-cz-,  
brought forward 接上頁   f>JzG
,-  
budget 預算   w})&[d  
by-product 副產品   XS~w_J#q  
by-product sales 副產品銷售   iF2IR{h  
capital 股本   &cv/q$W4  
capital income 資本收益   :$@zX]?M  
capital outlay 資本支出   :~YyHX  
capital stock 股本   kTe<1^,m  
capital stock certificate 股票   hQRc,d6x5  
carried down 移後   9~ .BH;ku  
carried forward 移下頁   <PA$hTYM  
cash 現金   U},W/g-  
cash account 現金賬戶   ="Pyw
Z  
cash in bank 存銀行現金   o~z.7q  
cash on delivery 交貨收款   gM/_:+bT>P  
cash on hand 庫存現金   !7Q

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cash payment 現金支付   (TK cSVR  
cash purchase 現購   ZCq\Zk1O&  
cash sale 現沽   Dl!' _u  
cashier 出?#123;員   !ilDR<  
cashiers check 本票   kys-~&@+  
certificate of deposit 存款單折   +GEKg~/4e  
certificate of indebtedness 借據   _3?xIT  
certified check 保付支票   W2V@\  
certified public accountant 會計師   "+OMo-<K7  
charges 費用   Z|7I }i  
charge for remittances 匯水手續費   m*WEge*$t  
charter 營業執照   S6Xw+W02  
chartered accountant 會計師   $TUC?e9"h  
chattles 動產   . *+7xL  
check 支票   '3,JL!  
che stub 支票存根   RB 0j!H:  
closed account 己結清賬戶   T%b^|="@  
closing 結算   )FiU1E  
closing entries 結賬紀錄   lJpv
 
closing stock 期末存貨   R(#;yn  
closing the book 結賬   k$m
X81  
columnar journal 多欄日記賬   l%V}'6T  
combination 聯合   "alO"x8t  
commission 佣金   H0:6zSsc=|  
commodity 商品   W`rE\P  
common stock 普通股   #rL@  
company 公司   Hq
y>!1!  
compensation 賠償   Tl{r D(D  
compound interest 複利   E&=?\KM  
consignee 承銷人   oieLh"$  
consignment 寄銷   -&^(T  
consignor 寄銷人   ZI*A0_;L  
consolidated balance sheet 合併資產負債表   %bETr"Xom  
consolidated profit and loss account 合併損益表   eA_4,"{  
consolidation 合併   n9yxZu   
construction cost 營建成本   ;2~Q97c0  
construction revenue 營建收入   c{q`uI;O  
contract 合同   Ek6W:Q:@  
control account 統制賬戶   1-fz5
64  
copyright 版權   ~1oD7=WN  
corporation 公司   {,ljIhc,  
cost 成本   hJM0A3(Cm  
cost accounting 成本會計   Q)/q h;Ru  
cost of labour 勞工成本   gsAO<Fy  
cost of production 生產成本   ~gD'up@$/  
cost of manufacture 製造成本   AseY.0  
cost of sales 銷貨成本   H?m2|.  
cost price 成本價格   < Lt$qV-#  
credit 貸方   U;/ )V  
credit note 收款通知單   iD~ s,  
creditor 債權人   2I  
crossed check 橫線支票   9"e!0Q40  
current account 往來活期賬戶   fi)ypv*  
current asset 流動資產   YDwns  
current liability 流動負債   Et(prmH  
current profit and loss 本期損益   YL+W4ld  
debit 借方   h
2nyP  
debt 債務   SF7Kb`>Y  
debtor 債務人   j(rFORT  
deed 契據   ?5D7n"jY  
deferred assets 遞延資產   rm7UFMCR6i  
deferred liabilities 遞延負債   L[^e<I  
delivery 交貨   x0]*'^aA  
delivery expense 送貨費   FpEdwzB
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delivery order 出貨單   2=  _.K(  
demand draft 即期匯票   D+U^ pl-  
demand note 即期票據   ~H.;pJ{ 8  
demurrage charge 延期費   R;%iu0  
deposit 存款   B.o &%5dG  
deposit slip 存款單   0 IZV4{  
depreciation 折舊   /"U<0jot  
direct cost 直接成本   TL
5bX+  
direct labour 直接人工   S/4kfsN  
director 董事   MB)xL-jO  
discount 折扣   &1&*(oi]X  
discount on purchase 進貨折扣   \n5,!,A  
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