[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。   AL&<SxuP  
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acceptance 承兌   ut]&3f''  
account 賬戶   }U9dzU14  
accountant 會計員   ]4')H;'y  
accounting 會計   N*PJ m6-  
accounting system 會計制度   E@E wx;P5  
accounts payable 應付賬款  
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accounts receivable 應收賬款   xe.f ]a  
accumulated profits 累積利益   V2;Nv\J\  
adjusting entry ?#123;整記錄   fQ.S ,lMe  
adjustment ?#123;整   ,'<N
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administration expense 管理費用   KqBiF]Q  
advances 預付   ] fA5D)/m<  
advertising expense 廣告費   Jv%)UR.]  
agency 代理   &{#6Z  
agent 代理人   .R4,fCN  
agreement 契約   *Br }U  
allotments 分配數   c/F!cW{z^  
allowance 津貼   'U GgY3  
amalgamation 合併   Xrc{wDn  
amortization 攤銷   5,O:"3>c  
amortized cost 應攤成本   WU/5i 8  
annuities 年金   GsD?Z%t~%  
applied cost 已分配成本   cdI"=
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applied expense 已分配費用   t meg=U7  
applied manufacturing expense 己分配製造費用   z0YL,  
apportioned charge 攤派費用   jCx*{TO  
appreciation 漲價   _S*QIb
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article of association 公司章程   ,Cy&tRjR B  
assessment 課稅   1b7?6CqV  
assets 資產   l Ny<E!0  
attorney fee 律師費   +,i_G?eX  
audit 審計   .G<Or`K^i  
auditor 審計員   8@6*d.
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average 平均數   ]g%HU%R-m  
average cost 平均成本   .7Pp'-hK  
bad debt 壞賬   Y{t}sO%A  
balance 餘額   plzwk>b_  
balance sheet 資產負債表   q}E'x/s2m  
bank account 銀行賬戶   Y '}c$*OkI  
bank balance 銀行結存   sAK&^ g  
bank charge 銀行手續費   wSALK)T1{  
bank deposit 銀行存款   :^x,>(a  
bank discount 銀行貼現   !_dW `  
bank draft 銀行匯票   (f*r  
bank loan 銀行借款   ~jWp D7px  
bank overdraft 銀行透支   mndEB!b  
bankers acceptance 銀行承兌   6Tq2WZ}<'  
bankruptcy 破產   c(3c|n  
bearer 持票人   _JKz5hSl  
beneficiary 受益人   *JWPt(bnI  
bequest 遺產   Z]OX6G  
bill 票據   #m'+1 s L  
bill of exchange 匯票   nXh<+
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bill of lading 提單   u b@'(
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bills discounted 貼現票據   bvJ*REPL?  
bills payable 應付票據   i-sm9K'ns  
bills receivable 應收票據   On+0@hh  
board of directors 董事會   tg~7^(s  
bonds 債券   LsK fCB}  
bonus 紅利   tK\ $LZ  
book value 賬面價值   0.wN&:I8t  
bookkeeper 簿記員   6fT^t!<i  
bookkeeping 簿記   5YiBPB")  
branch office general ledger 支店往來賬戶   uBaGOW|Pl  
broker 經紀人   (<|1/^~=  
brought down 接前   #vR5a}BAk  
brought forward 接上頁   a7]Z_Gk  
budget 預算   X(>aW*q  
by-product 副產品   (g tOYEqx  
by-product sales 副產品銷售   ;tZ8Sh)  
capital 股本   c[?&;# feV  
capital income 資本收益   od3b,Q  
capital outlay 資本支出   8PGuZw<  
capital stock 股本   tkHUX!Ow;  
capital stock certificate 股票   %1i *Y*wg  
carried down 移後   S.owVMQ  
carried forward 移下頁   oIKuo~  
cash 現金   d^|r#"o[  
cash account 現金賬戶   KeC&a=HL  
cash in bank 存銀行現金   w`Rt"d_B  
cash on delivery 交貨收款   ("J_< p  
cash on hand 庫存現金   DEenvS`,P  
cash payment 現金支付   g^k=z:n3,  
cash purchase 現購   mZ#IP  
cash sale 現沽   K$ |!IXs  
cashier 出?#123;員   t`x_@pr  
cashiers check 本票   /5:qS\Zl  
certificate of deposit 存款單折   wV{VV?h}  
certificate of indebtedness 借據   d 4
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certified check 保付支票   wq#'o9s,  
certified public accountant 會計師   U9//m=_  
charges 費用   p;vrPS  
charge for remittances 匯水手續費   X*M--*0q'  
charter 營業執照   7"k\i=  
chartered accountant 會計師   RgVg~?A@  
chattles 動產   95-%>?4  
check 支票   /oU$TaB >(  
che stub 支票存根   m^a0JR}u9  
closed account 己結清賬戶   }ev+WIERQV  
closing 結算   5R#:ALwX:  
closing entries 結賬紀錄   `?vI_>md'!  
closing stock 期末存貨   .@f) #2  
closing the book 結賬   <kWNx.eci  
columnar journal 多欄日記賬   2ZQ|nwb7  
combination 聯合   d%ncI0f`  
commission 佣金   R #m1Aa  
commodity 商品   FVoKNaK-  
common stock 普通股   l8N5}!N  
company 公司   d|$-l:( J  
compensation 賠償   nZkMyRk  
compound interest 複利   . J9\Fr@  
consignee 承銷人   wafws*b%  
consignment 寄銷   !9=Y(rb
 
consignor 寄銷人   N|s8PIcSp  
consolidated balance sheet 合併資產負債表   C3 (PI,,  
consolidated profit and loss account 合併損益表   <D(|}5qR  
consolidation 合併   ?B:],aztf  
construction cost 營建成本    lJBZ0  
construction revenue 營建收入   Oat #%  
contract 合同   [AAIBb+U  
control account 統制賬戶   v7D 3aWoe  
copyright 版權   _v=zFpR  
corporation 公司   {=kW?  
cost 成本   78u=Jz6  
cost accounting 成本會計   c}#(, <8X  
cost of labour 勞工成本   =D?{d{JT  
cost of production 生產成本   -<gQ>`(0  
cost of manufacture 製造成本   OMN|ea.O  
cost of sales 銷貨成本   o(Ro/U(Wu  
cost price 成本價格   G)y'exk  
credit 貸方   aW$))J)0  
credit note 收款通知單   SCD;(I~4  
creditor 債權人   \!'K#%]9  
crossed check 橫線支票   ;Q%3WD  
current account 往來活期賬戶   [$%0[;jtS  
current asset 流動資產   /)xQ# yfX  
current liability 流動負債   Ya,(J0l  
current profit and loss 本期損益   bn"z&g  
debit 借方   *uZ'MS  
debt 債務   *", BP]]  
debtor 債務人   $*d
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deed 契據   A/*h[N+2!  
deferred assets 遞延資產   AV["%$:  
deferred liabilities 遞延負債   VufG7%S{  
delivery 交貨   ? 1b*9G%i  
delivery expense 送貨費   zH?&FtO  
delivery order 出貨單   08E,U  
demand draft 即期匯票   5[>N[}Ck>  
demand note 即期票據   >oc&hT  
demurrage charge 延期費   rZ7)sE5L  
deposit 存款   +N!!Z2  
deposit slip 存款單   bR? $a+a)  
depreciation 折舊   %c,CfhEV%&  
direct cost 直接成本   m3iB`  
direct labour 直接人工   z`rW2UO#a`  
director 董事   ( 0Z3Ksfj1  
discount 折扣   vD4<G{  
discount on purchase 進貨折扣   v_ W03\  
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